Outcome of Board Meeting

Date: October 26, 2026 The Manager, Department of Corporate Services, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai – 400 001 Ref.: BSE Scrip Code No. 511147 ISIN: INE549D01012 Subject: Outcome of Board Meeting held on October 26, 2026 (Commenced at: 5:35 PM and Concluded at: 6:30 PM) Dear Sir/ Madam, This is to inform you that the Board of Directors of the Company at their meeting held today i.e. October 26, 2026 has inter-alia considered and approved the following: 1. Un-Audited Financial Results and Limited Review Report issued by the Statutory Auditor of the Company for the quarter and half year ended September 30, 2026, pursuant to Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”). 2. Considered and approved other businesses as per agenda circulated. You are requested to kindly take the above information on records. Thanking You, Yours faithfully, For WSFx Global Pay Limited Khushboo Doshi Company Secretary and Compliance Officer Encl: As above WSFx Global Pay Limited Registered Office: 6th Floor, C Wing, Corporate Avenue, Chakala, Andheri (East), Mumbai – 400 093 +91 22 62709600 | info@wsfxglobalpay.com | www.wsfxglobalpay.com | CIN No. L66190MH1986PLC039660 12th Floor, The Ruby 29 Senapati Bapat Marg Dadar (West) Chartered Accountants Mumbai - 400 028, India Tel: +91 22 6819 8000 Independent Auditor’s Review Report on the Quarterly and Year to Date Unaudited Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors WSFX Global Pay Limited 1. We have reviewed the accompanying statement of unaudited financial results of WSFX Global Pay Limited (the “Company”) for the quarter ended September 30, 2026 and year to date from April 01, 2026 to September 30, 2026 (the “Statement”) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). 2. The Company’s Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company’s Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Ind AS 34 prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For S.R. BATLIBOI & Co. LLP Chartered Accountants ICAI Firm registration number: 301003E/E300005 per Shrawan Jalan Partner Membership No.: 102102 UDIN: 26102102KKEWHB8550 Place: Mumbai Date: October 26, 2026 S.R. Batliboi & Co. LLP, a Limited Liability Partnership with LLP Identity No. AAB-4294 Regd. Office: 22, Camac Street, Block ‘B’, 3rd Floor, Kolkata-700 016 Statement of Unaudited Financial Results for the Quarter and Half Year ended 30th September 2026 (Rs. in Lakhs) Quarter Ended Half Year Ended Year Ended Particulars 30-Sep-26 30-Jun-26 30-Sep-25 30-Sep-26 30-Sep-25 31-Mar-26 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Income from Operations a) Revenue from Operations 4,457.68 2,323.12 3,428.35 6,780.80 5,249.43 10,478.01 b) Other Income 141.22 121.78 89.64 263.00 151.09 402.18 Total Income 4,598.90 2,444.90 3,517.99 7,043.80 5,400.52 10,880.19 2 Expenses a) Employee benefits expense 832.41 698.47 687.87 1,530.89 1,272.65 2,594.54 b) Finance costs 37.94 54.11 41.69 92.05 100.44 184.68 c) Depreciation and amortisation 118.42 115.33 114.33 233.76 213.32 446.02 expense d) Brokerage and commission 2,604.97 1,209.28 1,834.41 3,814.25 2,722.83 5,571.20 e) Other expenses 472.02 309.39 353.35 781.40 588.53 1,280.65 Total Expenses 4,065.76 2,386.58 3,031.65 6,452.34 4,897.77 10,077.09 Profit / (Loss) before exceptional items 3 533.14 58.32 486.34 591.46 502.75 803.10 and tax (1-2) 4 Exceptional items - - - - - - 5 Profit / (Loss) before tax (3+4) 533.14 58.32 486.34 591.46 502.75 803.10 6 Tax expense a) Current tax 127.40 - - 127.40 - 70.20 b) Deferred tax (20.29) 28.17 119.45 7.88 119.45 118.98 7 Net Profit / (Loss) after tax (5-6) 426.03 30.15 366.89 456.18 383.30 613.92 Other comprehensive income / (loss) (net 8 - - - - - (7.03) of taxes) 9 Total comprehensive income (7+8) 426.03 30.15 366.89 456.18 383.30 606.89 Paid-up equity share capital (Face value 10 - - - - - 1,260.14 Rs. 10/- each) Share application money pending - - - - - - allotment Other equity (excluding revaluation 11 - - - - - 2,880.00 reserve) Earnings per share (EPS) of Rs. 10/- 12 each (not annualised for quarter and half year) a) Basic (Rs.) 3.29 0.24 2.96 3.53 3.09 4.91 b) Diluted (Rs.) 3.19 0.23 2.90 3.43 3.03 4.83 WSFx Global Pay Limited Registered Office: 6th Floor, C Wing, Corporate Avenue, Chakala, Andheri (East), Mumbai – 400 093 +91 22 62709600 | info@wsfxglobalpay.com | www.wsfxglobalpay.com | CIN No. L66190MH1986PLC039660 Notes: 1. Statement of Assets and Liabilities as at 30th September 2026 (Rs. in Lakhs) As at As at Particulars 30th September 2026 31st March 2026 (Unaudited) (Audited) ASSETS Non-Current Assets Property, plant and equipment 240.63 176.62 Right-of-use assets 838.96 857.62 Intangible assets 627.63 361.09 Intangible assets under development 93.60 255.46 Financial assets Investments 19.37 18.47 Other financial assets 78.14 74.86 Deferred tax assets (net) 74.87 82.75 Income tax assets (net) 226.93 332.11 Other non-current assets 259.51 230.41 Total Non-Current Assets 2,459.64 2,389.39 Current Assets Inventories 432.01 316.40 Financial assets Trade receivables 5,686.30 2,843.38 Cash and cash equivalents 16,713.24 1,426.17 Bank balances other than cash and cash equivalents 3,026.27 5,401.91 Other financial assets 52.27 45.19 Other current assets 7,166.60 4,162.51 Total Current Assets 33,076.69 14,195.56 TOTAL ASSETS 35,536.33 16,584.95 EQUITY AND LIABILITIES Equity Equity share capital 1,268.66 1,260.14 Other equity 3,178.29 2,880.00 Total Equity 4,446.95 4,140.14 Liabilities Non-Current Liabilities Financial liabilities Lease liabilities 659.18 698.54 Provisions 204.68 181.28 Total Non-Curr [Showing first 8,000 characters — download PDF for full document]