Submission of Audited Financial Result for the year ended 31st March,2026

NAVODAY ENTERPRISES LTD REGD OFFICE: OFFICE NO 16 UPPER LEVEL, EVERSHINE MALL PCS LTD, OFF NEW LINK ROAD, CHINCHOLI BUNDER, MALAD WEST, MUMBAI Email: navodayenterprisespvtltd@gmail.com Web:www.navodayenterprise.online GST 27AACCT7509G2Z8 Tel 8317208293 / CIN: U74300MH2007PTC173780 Date: 20/10/2026 The General Manager Department of Corporate Relations BSE Ltd. P. J. Towers, Dalal Street, Fort Mumbai — 400 001 Scrip Code: 543305 Sub: Submission of audited Standalone Financial Result for the Half year and full year ended 31st March 2025 pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI Listing Regulations, 2015) Respected Sir/Madam, Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), please find enclosed the Standalone audited Financial Results for the half year and full year ended march 31,2026, reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on October 20 2026. Kindly acknowledgment the receipt of the same and take the same on record. The meeting started at 3.45pm and ended at 5.40 PM Thanking You, Yours Faithfully, For Navoday Enterprises Limited Manish Vishvas Chavan Director DIN 11956394 Cx CHARTERED ACCOUNTANTS INDIA INDEPENDENT AUDITOR'S REPORT ON AUDIT OF THE STANDALONE FINANCIAL RESULTS FOR THE HALF YEAR AND YEAR ENDED 315T MARCH, 2025 OF NAVODAY ENTERPRISE LTD. (“THE COMPANY”) PURSUANT TO THE REQUIREMENTS OF REGULATIONS 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015, AS AMENDED The Board of Directors NAVODAY ENTERPRISE LTD. Report on the Audit of the Standalone Financial Results Opinion We have audited the accompanying statement of standalone financial results (‘the Statement’) of Navoday Enterprise Ltd. for the half year and year ended 31st March 2025, being submitted by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. In the opinion and to the best of the information and according to the explanations given to us, the aforesaid standalone financial results: e are presented in accordance with the requirements of Regulation 33 of the Listing Regulations, and e give a true and fair view in conformity with the recognition and measurement principles laid down in the Accounting Standards and other accounting principles generally accepted in India, of the net profit and other financial information of the Company for the half year and year ended 31st March 2025. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Companies Act, 2013 and the Rules there under, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Cx CHARTERED ACCOUNTANTS INDIA Management's Responsibilities for the Standalone Financial Results This accompanying statement, which includes the standalone financial results for the half year and year ended 31st March 2025, is the responsibility of the Company’s Board of Directors and has been approved by them for issuance. The standalone financial results for the half year and year ended 31st March 2025 have been compiled from the related audited standalone financial statements. The Company’s board of directors are responsible for the matters stated in section 134 (5) of the Act with respect to the preparation of these financial results that give a true and fair view of the financial position, net profit and cash flows of the Company in accordance with the accounting principles generally accepted in India, including the accounting standards specified under section 133 of the Act. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the financial results, management is responsible for assessing the Company’s ability to continue asa going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The board of directors are also responsible for overseeing the Company’s financial reporting process. Auditor's Responsibilities for the Audit of the Standalone Financial Results Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes the opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Standards on Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial results. As part of an audit in accordance with the Standards on Auditing, professional judgment is exercised and professional skepticism is maintained throughout the audit. We also: Cx CHARTERED ACCOUNTANTS INDIA e Identify and assess the risks of material misstatement of the financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control; e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion, through a separate report on the complete set of financial statements, on whether the Company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls; e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management; e Evaluate the appropriateness and reasonableness of the disclosures made by the Board of Directors in accordance with the requirements specified under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended e Conclude on the appropriateness of management’s use of the going conce [Showing first 8,000 characters — download PDF for full document]