Outcome of Board Meeting

October 28, 2026 To, To, The Manager-Corporate Relationship Dept. The Manager – Corporate Compliance BSE Limited, National Stock Exchange of India Ltd, Listing Department Exchange Plaza, P. J. Towers, 1st Floor, Bandra Kurla Complex, Dalal Street, Fort, Mumbai 400 001 Bandra (E), Mumbai 400 051 Scrip Code: 532419 Symbol: SMARTLINK Sub: Outcome of the Board Meeting - Financial Results for the quarter and half year ended September 30, 2026 Dear Sir, Pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform you that the Board of Directors of the Company at its meeting held today i.e., on October 28, 2026 have inter alia, considered and approved the Unaudited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2026. The copy of Unaudited Financial Results (Standalone and Consolidated) as considered and approved by the Board of Directors along with Limited Review Report by the Auditors are enclosed herewith for your ready reference. The Board Meeting commenced at 12:10 hours and concluded at 12:35 hours. Request you to kindly take note of the same and acknowledge the receipt. Thanking You, Yours Faithfully, For SMARTLINK HOLDINGS LIMITED EDLAN FERNANDES COMPANY SECRETARY M. No. ACS 53614 Floor 6, Building No. 1 Cerebrum IT Park, Kalyani Nagar Pune 411014, INDIA Independent Auditor’s Review Report on Standalone unaudited financial results of Smartlink Holdings Limited for the quarter and the year to-date pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors of Smartlink Holdings Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results of Smartlink Holdings Limited (hereinafter referred to as ‘the Company’) for the quarter ended September 30, 2026 and the year to-date results for the period 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 Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘the Regulations’). 2. This Statement, which is the responsibility of the Company’s Management and has been approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ‘Interim Financial Reporting’, prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with relevant rules issued thereunder (‘Ind AS 34’) and other recognised accounting principles generally accepted in India and is in compliance with the Regulations. 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. 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 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. 4. Based on our review conducted as stated in paragraph 3 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 Ind AS 34 and other recognised accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. The standalone unaudited financial results for the quarter ended June 30, 2026, September 30, 2025 and the year to-date results for the period from April 01, 2025 to September 30, 2025 included in the Statement were reviewed by predecessor auditor whose report dated July 31, 2026 and November 06, 2025 respectively expressed an unmodified conclusion on those Statement. Further, the standalone financial statements of the Company for the year ended Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 | LLPIN: ACT-3789 Ahmedabad | Bengaluru | Chandigarh | Chennai | Coimbatore | Goa | Gurugram | Hyderabad | Kochi | Kolkata | Mumbai www.mska.in Floor 6, Building No. 1 Cerebrum IT Park, Kalyani Nagar Pune 411014, INDIA March 31, 2026 have been audited by the predecessor auditor whose report dated May 13, 2026 had expressed an unmodified opinion. Our conclusion is not modified in respect of above matter. For M S K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants ICAI Firm Registration No.105047W/W101187 Akshay Kumawat Partner Membership No.: 152924 UDIN: 26152924XRVRXP3079 Place: Ajmer, Rajasthan Date: October 28, 2026 Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 | LLPIN: ACT-3789 Ahmedabad | Bengaluru | Chandigarh | Chennai | Coimbatore | Goa | Gurugram | Hyderabad | Kochi | Kolkata | Mumbai www.mska.in SMARTLINK HOLDINGS LIMITED CIN : L26109GA1993PLC001341 Registered Office : L-7, Verna Industrial Estate, Verna, Salcete, Goa - 403722 Website : www.smartlinkholdings.com, E-mail id: Company.Secretary@smartlinkholdings.com, Tel: 0832-2885400 Statement of Unaudited Standalone Financial Results for the Quarter and half year ended September 30, 2026 (Rs. In Lakhs) Quarter ended Half year ended Year ended September 30, J une 30, S eptember 30, S e p tember 30, S e p tember 30, M arch 31, Sr. No. Particulars 2026 2026 2025 2026 2025 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Income a) Revenue from operations 4,112.10 2,413.18 2,852.98 6,525.28 4,730.50 12,546.81 b) Other Income 241.12 403.24 245.92 644.36 599.20 2,371.60 Total Income 4,353.22 2,816.42 3,098.90 7,169.64 5,329.70 14,918.41 2 Expenses a) Cost of material consumed 3,558.83 2,294.46 2,632.83 5,853.29 4,348.18 11,212.31 b) Changes in inventories of finished goods and work-in-progress 257.77 (171.79) (34.27) 85.98 (65.66) (48.54) c) Employee benefit expenses 319.66 304.71 303.70 624.37 599.85 1,426.96 d) Finance costs 5.36 5.83 5.75 11.19 10.86 40.29 e) Depreciation and amortization expense 93.51 91.41 85.58 184.92 161.25 337.28 f) Other expenses 171.30 150.21 154.07 321.51 306.11 614.97 Total expenses 4,406.43 2,674.83 3,147.66 7,081.26 5,360.59 13,583.27 3 Profit / (loss) before tax (1-2) (53.21) 141.59 (48.76) 88.38 (30.89) 1,335.14 4 Tax expense a) Current tax 6.90 - - 6.90 - - b) Deferred tax charge / (credit) (27.40) 34.42 (10.16) 7.02 (4.23) 12.90 c) Tax adjustments of earlier years - - - - - 0.25 Total tax expense / (credit) (20.50) 34.42 (10.16) 13.92 (4.23) 13.15 5 Profit / (loss) for the period / year (3-4) (32.71) 107.17 (38.60) 74.46 (26.66) 1,321.99 6 Other Comprehensive Income Items that will not be reclassified to profit or loss - Re-measurement gains / (losses) on defined benefit plans 4.67 4.50 (6.00) 9.17 (12.00) 18.34 - Income tax relating to items that will not be (1.18) (1.13) 1.51 (2.31) 3.02 ( 4.62) reclassified to profit or loss Total Other Comprehensive income/(loss) for the period / year 3.49 3.37 (4.49) 6.86 (8.98) 13.72 7 Total Comprehensive income / (loss) for the period / year (5+6) (29.22) 110.54 (43.09) 81. 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