Please find enclosed herewith unaudited financial results for the quarter and half-year ended 30th September, 2026.

GCCL CONSTRUCTION & REALITIES LIMITED (CIN: L45201GJ1994PLC023414) Regd. Office: A-115, Siddhi Vinayak Towers, B/h DCP Office, Off SG Highway, Makarba, Ahmedabad- 380051 Tel (O) 9825012917 Email: gcclconstructionrealities@gmail.com Date: 26-10-2026 The Manager, Listing Department, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400001, Maharashtra. SUB: OUTCOME OF BOARD MEETING HELD ON MONDAY, 26™ OCTOBER, 2026 BSE SCRIP CODE: 531953 Dear Sir/Ma’am, Pursuant to provisions of Regulation 30 & 33 read with Part A of Schedule Il of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), as amended from time to time; we wish to inform you that the Board of Directors of the Company at its meeting held today i.e., Monday, 26" October, 2026, inter-alia, considered and approved the following transactions: 1) Considered and approved the standalone unaudited Financial Results for the quarter and half-year ended 30" September, 2026 along with the Limited Review Report on Standalone unaudited Financial Results of the Company. The meeting of the Board of Directors commenced at 15:45 p.m. and concluded at 16:15 p.m. You are requested to please take the same on your record. Thanking You, FOR, GCCL CONSTRUCTION & REALITIES LIMITED DEVANG KIRTIBHAI JHAVERI WHOLE TIME DIRECTOR [DIN: 02372402] SORAB S. ENGINEER & CO. (Regd.) CHARTERED ACCOUNTANTS TELEPHONE : +91 79 48006782 INDIA EMAIL :sbchokshi@sseco.in sseahm@hotmail.com 804-805, SAKAR-IX, WEB : www.sseco.in BESIDE CITY GOLD, ASHRAM ROAD, AHMEDABAD-380 009 Independent Auditor's Review Report on Quarterly Unaudited Financial Results of GCCL Construction and Realities Limited Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, as amended. Review Report to The Board of Directors GCCL Construction and Realities Limited 1. We have reviewed the accompanying statement of unaudited financial results of GCCL Construction and Realities Limited (“the Company”) for the quarter and half yearly ended 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. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("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. 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 financial statements are 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, except for the possible effects of our observations referred to in paragraph 4 and 5, 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 Indian Accounting Standards ('Ind AS') specified 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 Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Sorab S. Engineer & Co. Chartered Accountants Firm Registration No. 110417)€ oty Llmym CA. Chokshi Shreyas B. Partner Membership No.100892 UDIN:26100892EZTLUI2388 Ahmedabad October 26, 2026 MUMBAI » BENGALURU * KANPUR GCCL CONSTRUCTION AND REALITIES LIMITED CIN NO.:L45201G)1994PLC023414 E-mail info@geciconstruction.com A/115 Siddni Vinavak Towers, B/h DCP Office, Makarba, Ahmedabad- 380051 ial R h Half Year ended on September3 (Rs. in Lacs) except per share data o uarter Ended Half Year Ended Year Ended e Particulars 30-09-2026] 30-06-2026] 30-09-2025 | 30-09-2026 | 30-09-2025 31-03-2026 NSy Unaudited | Unaudited | Unaudited | Unaudited | Unaudited | _Audited 1 (|2I)n cRoemvee nue from Operations 38.60 48.60 36.83 87.20 65.02 141,60 (b) Other income 14.08 0.57 13.38 14.65 13.99 36.25 2 T|oEtxaple nIsensc:o me [1] 52.68 49.17 50.21 101.85 79.01 177.85 (2) Emplovee benefits expense 030 030 0.30 0.60 1.08 1.20 (( cb )) DF ei pn ra en cc ie a tcioosnt s a nd amortisation expense 2A 3 1 2- 3 1 ( 20. 30 21) 4.e 62 4.- 62 9s . 26 (d) Other expenses 6.13 12.03 3.85 18.16 20.26 33.31 Total Expenses [2] 8.74 14.64 6.46 23.38 25.96 43.77 3 |Profit before exceptional and 43.94 34.53 43.75 78.47 53.05 134.08 extraordinary items and tax [1-21 4 |Exceptional Items - - - - - - 5 |Profit before extraordinary items and 43.94 34.53 43.75 78.47 53.05 134.08 tax [3-41 76 | |E Prx ot fr ia to r bd ei fn oar ry e i tt ae xm s [ 5-61 43.= 9 4 34.= 5 3 43." 7 5 78.ks 4t 7 53.- 0 5 134.= 0 8 8 |Tax Expenses -- C(uErxrceesnst) t/aSxh ort of Provision of earlier years 13.- 20 8.- 64 7-. 89 21.- 84 10. - 69 3 (6 0. :7 607 ) - Deferred tax 1.06 1.07 4.88 213 6.13 5.00 9 T |o Prt oa fl it T fa ox r tE hx ep e pn ers ie o d [7-8] 21 94 .. 62 86 249..8712 3102..9787 5234..9570 1366..2832 4912..1971 10 |Other Comprehensive Income Yhum (A)ltems not to be redassified to profit/(loss) (i) Net Gain/(Loss) on FVOCI equity (129.54) (53.49) 69.79 (183.03) (13.00) 49.87 (i in ls It nru cm oe mn et s t ax relating to items not to be 16.84 6.95 (3.33) 23.79 8.51 (6.98)| reclassified to profit/(loss) (B) Ttems to be reclassified to profit/(10ss) - - - - - - Other Comprehensive Income/ (Loss) (112.70) (46.54)] 66.46 (159.24) (4.49) 4339 11 |(Tnoettal o Cf otmapx)r ehensive Income/(Loss) for (83.02) (21.72) 97.44 (104.74) 31.74 136.30 T2 t[Phaeid Puepr iEoqdui t[y9 +S1ha0r1e Capital (at par value of | 1,200.14 | 1,200.14 | 1,200.14 1,200.14 | 1,200.14 | 1,200.14 Rs. 10 each) 1143 ||O[tEhaerrn iEnqgusi typ er Equity share 2 X X z 1,351.07 Basic & Diluted (in Rs.) 0.25 021 026 0.45 0.30 0.77 Notes 1 The above unaudited financial results have been prepared in accordance with Indian Accounting Standards as prescribed under section| 133 of the Companies Act, 2013 read With Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. 2 The above unaudited financial results were reviewed by the Audit Committee and taken on record by the Board of Directors at their| meeting held on October 26, 2026 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015. The Statutory Auditors have expressed an unqualified conclusion. 3 The Company's business activity falls within single operating business segment of Building and Constructions of Real Estate, "Civil Engineering”. 4 Previous period figures have been regrouped/ re-classified, wherever necessary, [Showing first 8,000 characters — download PDF for full document]