General Updates

October 29, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, 5th Floor, Plot No. C-1, Dalal Street, Fort, Block G, Bandra Kurla Complex, Mumbai – 400001 Mumbai – 400051 Security Code: 532628 Scrip code: 3IINFOLTD Dear Sir/ Madam, Sub: Outcome of the Board Meeting held on October 29, 2026 Pursuant to Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), we wish to inform you that the Board of Directors of the Company (“the Board”) at its meeting held today i.e. October 29, 2026, has inter-alia considered and approved the following matters: 1. Approval of Unaudited Financial Results for the quarter and half year ended September 30, 2026 The Board has approved the Statements of Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended September 30, 2026, pursuant to Regulation 33 of the SEBI Listing Regulations. We are enclosing herewith a copy of the Statements of Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended September 30, 2026, along with Limited Review Reports thereon as Annexure 1, in the prescribed format pursuant to Regulation 33 of SEBI Listing Regulations. 2. Change in Senior Management Personnel of the Company Based on recommendation of the Nomination and Remuneration Committee, the Board has approved the appointment of Mr. Shirsendu Chaudhuri, Chief Growth Officer, as Senior Management Personnel of the Company with immediate effect. Details as required under SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, are enclosed as Annexure 2. 3. Incorporation of Wholly owned Subsidiary The Board has approved the incorporation of a wholly owned subsidiary of the Company to pursue business in Artificial Intelligence practice, with an initial investment of Rupees one crore. The Board meeting commenced at 4:30 p.m. and concluded at 5:14 p.m. You are requested to take the aforesaid information on record. Thanking you. Yours faithfully, For 3i Infotech Limited Varika Rastogi Company Secretary & Compliance Officer Encl: as above C KSPANDCOLLP Chartered Accountants (A Member Firm of'C K S P & AFFILIATES') RegeL Off. : A-3] 2. 3rd Aoor. Royal Sands C .".S.L., Shashtri Nagar. Andhcri Wes1. Mumbai - 400 053. Maharashtra• . India. Email: contacl@ckspJIp.com Website: www.c.kspUp.com Independent Auditor's limited Review Report on the Unaudited Consolidated Financial Results of 3; rnfotech Limited for the quarter and half year ended 30/09/2026, pursuant to the Regu'a,tion 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors 31 (nfotech Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of 3i Infotech Limited (the 'Holding Company') and its subsidiaries (the Holding Company and its subsidiaries together referred to as the 'Group') for the quarter and half year ended 30/09/2026 (the 'Statement'), being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Usting Obligations and Disclosure Requirements) Regulations, 2015, as amended (the 'Regulations'). We have initialled the Statement for identification purpose only. 2. The Statement, which is the responsibility of the Holding Company's Management and approved by the Hofdlng Company's Board of Directors, tn its meeting held on 29/10/2026, has been prepared in aCCOfdance with tile recognition and measurement principles laid down in the Indian Accounting Standards ('roo AS') 34 1nterim Financial Reporting' prescribed under section 133 of the Companies Act, 2013 {the 'Act'} read with refevant r.ul'es issued thereunder and other accounting prindples generally accepted in India and in compliance widll RegulationJ 33 of the Listing 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 Revtew Engagements (SRE) 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity' i5sued by the Institute of Chartered Accountants of India "ICAI'). This standard requires that we ptall and perfOJ'm the rmew to obtain moderate assurance as to whether the Statement is free from materia' misstatement. A revi'ew is limited primarily to inqUiries of the Company persons responsible for finantial and 3tcOt1ntlng matters and analYtkaJ procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordIngly, we do not express an audit opinion. We also performed proc-edures in accordance with the SEBI Circular No. CIR/CFf)/CMD1/44/2019 dated 29/03/2019 Issued by the SEB. under Regulation 33(8) of the Regulations, to the extent applicable. 4. The Statement includes the results of the entities as given in the Annexure -1 to' this report. S. Basis for Quaflfled Conclusion a) The Statutory Auditors of 311nfotech (Middle East) FZ lLC have expressed Adverse ConclUsion In their review report for the quarter and half year ended 30/09/2026, with respect to (a) sufficient appropriate audit evidence regarding the recoverability of receivables from related parties .gsrepting to AED 411,213,478: alt'd (bJ preparation of financial statements on 'goln, concern' basis in view of the Company's negative net worth of AED 73,794,298 as on repofting date without givlnglmpac:t of matter referred in (a); b) The ~t&tutory auditors of 311nfotech Asia Pacific Pte. ltd. have drawn a Qualified OpInion in their audit report dated 21/08/2026 for FY 2024-25. The relevant paras are reprodueed as below: Loon to related company W& were unable to $i!itl§(y ourselves 3$ to the recoverabllity of the amount included In losn to ref.ted company by the application of audit procedures. The amount stated had not been ImpaIred, Had thliJ amount . S P AND CO LLP i5 a Limfted Liability Partnership with LLP Registration No. AAC - 8300 C K S P & AFFILIATES - Regittration no. NRN/00431W C K S P AND CO LLP Chartered Accountants (A Member Firm of'C K S P & AFFILIATES') Regd. Off. : A-312. 3rd floor. Royal Sand.. C.R.S.L. Sbashtri Nag~Andhcri \\1.: t. Mllmbai .-400 053. Maharashtra" India. Email: c0013d@dspJIp.com Website: www. .c kspllp.rom been impaired, the amount would be written off to the profit or loss. The expenses for the year would be increased by 5$7,109,394 resulting in a loss of 5$7,109,394 for the year. Amount due from a subsidiary We draw attention to Note 13 to the financial statements. The Company has a receivable balance of S$732,844 from a subsidiary named 3i Infotech (Thailand) Limited. The subsidiary has a capital deficit amounting to 5$1,443,022 (approximately THB36.63 million) and current liabilities exceeded its current assets by S$1,588,172 (approximately THB40.32 million) for the year ended 31 March 2025 We were unable to satiSfy ourselves as to the recoverability of the amount by the application of audit procedures. The amount stated had not been impaired. Had the amount been impaired, the amount would be written off to the profit or loss. The expenses for the year woufd be increased by 5$732,844 resulting in a loss of 5$732,844 for the year. c) The statutory auditors of 3i Intotech Saudi Arabia Co. (Foreign Ltd.' have drawn Qualified Opfnion in therr audit report dated 20/08/2026 for FY 2025-26. The refevant paras are reproduced as befow; We were unable to obtain suffident and appropriate audit evfdence for the following: .' We were not provided with bank confirmations: for the CompalT(s bank barance as at reporting date due to the suspension of the Company's Commercial Registratrolill and tl!Te cessatIon of its bank account. • We' were not provided with sufficient appropriate audit evidence to verify folfowing ba [Showing first 8,000 characters — download PDF for full document]