Outcome of Board Meeting held on Tuesday, 27th October 2026 to adopt Unaudited Financials for september 2026

TRIUMPH INTERNATIONAL FINANCE INDIA LTD. Date: 27th October 2026 BSE Limited Listing Department Phiroze Jeejeebhoy Towers, Dalal Street - Fort, Mumbai - 400001 Ref.: BSE Scrip Code - 532131 Sub: Outcome of Board Meeting held on Tuesday, 27t October 2026 Dear Sir / Madam, Pursuant to Regulation 30 and 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 we would like to inform you that the meeting of the Board of Directors of Triumph International Finance India Ltd was held on Tuesday, 27% October 2026 at 04:00 p.m. at the Registered Office of the Company at Oxford Centre 10 Shroff Lanenext to Colaba Market Colaba - 400005 and transacted the following businesses: 1. In compliance to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Un-Audited Financial Results of the Company for the Quarter Ended 30t September, 2026 along with the Limited Review Report, issued by Statutory Auditors of the Company; copies of which are attached hereunder; The meeting commenced at 04:00 p.m. and concluded at 04:30 p.m. Kindly oblige and take the same on your record For Triumph International Finance India Ltd Nagesh Vinayakrao Kutaphale Director DIN: 00245782 Encl.-A/a RAWAT & ASSOCIATES CHARTERED ACCOUNTANTS Independent Auditor’s Review Report on Standalone Unaudited Quarterly 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, Triumph International Finance India Limited, Oxford Centre, 10, Shroff Lane, Colaba Mumbai 400 005 L. We have reviewed the accompanying statement ofs tandalone unaudited financial results (“the Statement”) of Triumph International Finance India Limited (‘the company’) for the quarter and half year ended September 30, 2026, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, as amended (“Listing Regulations). 2 The 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 Indian Accounting Standards 34, (Ind AS 34) “Interim Financial Reporting” preseribed under section 133 of the Companies Act, 2013 as amended, read with the relevant rules issued thereunder and other accounting principles generally accepted in India and is in the compliance with the presentation and disclosure requirements of the Regulation 33 of the Listing Regulations except for the possible effect of the matters described in basis for qualified conclusion section of our report. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of this statement in accordance with the Standard on Review Engagement (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditors of the Entity”, issued by Institute of Chartered Accountants ofI ndia. 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 the Standards on Auditing specified under section 143(10) of the Act, 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. 404 & 407, Prospect Chambers, 4th Floor, 317, D. N. Road, Fort, Mumbai - 400 001. Tel.: 2282 8154, 2284 3202 ® Email : ankit@rawatassociates.com, nakul @ rawatassociates.com RAWAT & ASSOCIATES CHARTERED ACCOUNTANTS Basis for Qualified Conclusion (@ The accounts are prepared on going concern basis as the company has shovn its intent 1o do business of share trading immediately, though is not able o commence for technical reasons. The Securities and Exchange Board of India has cancelled the registration of the Company as a stock-broker and the National Stock Exchange has declared the Company to be a defaulter and that the Company's appeal has been dismissed by the Apex Court, and recovery of debis being doubtful as mentioned in para(s) below and sizable accumulated losses. The resultant impact of the same on the attached unaudited financial results of the Company for the quarter and half year ended September 30, 2026 cannot be ascertained and quantified. ®) We draw attention to the fact that the Company Law Board ("CLB"), pursuant to an application filed by the Serious Fraud Investigation Office ("SFIO"), had, by an ex-parte order dated December 23, 2008, restrained the Directors of the Company from functioning as directors. Subsequently, by its order dated July 20, 2010, the CLB granted limited relaxation of the aforesaid restrictions, permitting the Directors only to protect, execute, file, prosecute and defend various legal proceedings initiated against them and the Company. The matter is still pending before the appropriate authority for final disposal. In view of the continuing pendency of the proceedings and the uncertainty regarding their ultimate outcome, we are unable to deiermine the consequential impact, if any, of this matter on the accompanying unaudited financial results of the Company for the quarter and half year ended September 30, 2026. (¢ We draw attention to the fact that Classic Credit Limited ("CCL ") has not commenced repayment in accordance with the Arbitration Award. Further, the Company has not provided us with sufficient appropriate evidence to demonstrate that CCL has the financial capacity to repay the outstanding amount or deliver the shares as stipulated under the Arbitration Award. Based on the information and explanations provided to us and in the absence of sufficient appropriate evidence regarding the recoverability of the outstanding balance, we are of the opinion thai the recoverability of the amount due from CCL is doubtful and that the provision recognised by the Company is not adequate. In our view, an additional provision is required 1o be recognised in respect of the outstanding balance in accordance with the applicable Indian Accounting Standards. However, the Company has not quantified the amount of such additional provision, Accordingly, we are unable 1o determine the amount by RAWAT & ASSOCIATES CHARTERED ACCOUNTANTS which the carrying value of the receivable and the profit for the quarter ended September 30, 2026 are overstated as a result of the inadequate provision against the amount recoverable from CCL.. Consequently, the impact of this matter on the accompanying unaudited financial results of the Company for the quarter and half year ended September 30, 2026 is not ascertainable.. (d) We draw attention to the fact that Punjab National Bank (erstwhile Oriental Bank of Commerce) filed an application before the Debt Recovery Tribunal (DRT) on August 6, 2003, for recovery of loan dues amounting to 46.76 crores. The bank discontinued recognition of interest on the said loan with effect from April 1, 2003. Correspondingly, the Company has not recognised interest expense on the said borrowing in its books of account from April 1, 2011. We further observed that, although the Company has not recognised the corresponding interest expense in its books of account, it has claimed deduction of such interest under Section 57 of the Income-tax Act, 1961 against interest income offered to tax under Section 56 in its income tax filings. Consequently, no carresponding lax expense or deferred tax impact, if any, has been recognised in the financial statements. In our opinion, the non-recognition of the interest liability is not in compliance with the requirements of Ind AS 109, Financial Instruments, and Ind AS 37, Provisions, Contin [Showing first 8,000 characters — download PDF for full document]