Outcome of Board Meeting

Date: November 02, 2026 Ref. No.: KDL/SE/062/2026-27 To, To, BSE Limited National Stock Exchange of India Limited Corporate Relationship Department Exchange Plaza, Plot No. C-1, Block G, 25th Floor, Phiroze Jeejeebhoy Towers Bandra Kurla Complex, Bandra (East) Dalal Street, Mumbai- 400001 Mumbai – 400051 Scrip Code: 543328 NSE Symbol: KRSNAA Subject: Outcome of Board Meeting held on November 02, 2026. In compliance with Regulation 30 read with Regulation 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. November 02, 2026, inter‐alia approved and/or took note of the following item: - Unaudited (Standalone and Consolidated) Financial Results for quarter and half year ended September 30, 2026. Accordingly, kindly find enclosed the following: - Limited Review Report and Unaudited (Standalone and Consolidated) Financial Results for the quarter and half year ended September 30, 2026. The Board Meeting commenced at 13:30 Hrs. (IST) and concluded at 14:45 Hrs. (IST) Thanking you, Yours sincerely, For Krsnaa Diagnostics Limited Sujoy Sudipta Bose Company Secretary and Compliance Officer Encl: As above KIRTANE &; PANDIT * P Chartered Accountants ad | New Delh|i Che Independent Auditor’s Review Report on Unaudited Consolidated Financial Results of Krsnaa Diagnostics Limited for Quarter and Half Year ended September 30, 2026 (Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended) Review Report To The Board of Directors Krsnaa Diagnostics Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results of Krsnaa Diagnostics Limited (the “The Holding Company”) and its Subsidiaries (the Holding Company and its Subsidiaries together referred to as “the Group”) and its share of the net profit/ loss after tax and total comprehensive income/loss of its associate for the quarter and half year ended September 30, 2026 (“the Statement”) attached herewith, being submitted by the Holding Company pursuant to the requirement 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 Holding Company’s Management and approved by the Holding 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” (“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. Page1of4 5th Floor, Wing A, Gopal House, SNo. 127/1B/1, Plot Al Kothrud, Pune — 411 038, India © +9120 67295100, 25433104~ © kpca@kirtanepanditcom @ wwwkirfanepandit.com Independent Auditor's Review Report on Unaudited Consolidated Financial Results of Krsnaa Diagnostics Limited for Quarter and Half Year ended September 30, 2026 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 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. We also performed procedures in accordance with the Master Circulars issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4, The Statement includes the results of the following entities: Sr. No. Name of Entity Relationship 1 Krsnaa Diagnostics Limited Holding 2 KDPL Diagnostics (Amritsar) Private Limited Subsidiary 3 KDPL Diagnostics (Bathinda) Private Limited Subsidiary 4 KDPL Diagnostics (Jalandhar) Private Limited Subsidiary 5 KDPL Diagnostics (Ludhiana) Private Limited Subsidiary 6 KDPL Diagnostics (Patiala) Private Limited Subsidiary 7 KDPL Diagnostics (SAS Nagar) Private Limited Subsidiary 8 Krsnaa Diagnostics (Mohali) Private Limited Subsidiary 9 Krsnaa Retail Private Limited Subsidiary 10 Apulki Healthcare (KDMC) Private Limited Step down Associate E&P4 % 4/04\ S/ 4 FRN \¢&! Kirtan&e Pandit LLP a\Wia 057/2] Page20fd Chartered Accountants %"’”Accfl“& Independent Auditor's Review Report on Unaudited Consolidated Financial Results of Krsnaa Diagnostics Limited for Quarter and Half Year ended September 30, 2026 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the Management certified results referred to in paragraph 7 below, 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 Standard (‘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 Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We draw attention to Note No. 04 of the consolidated unaudited financial results regarding the additions made by the Income Tax Authorities, on account of Undisclosed income and disallowance of certain deductions claimed by the Holding company, consequent to an assessment order passed and a demand notice issued on the Holding Company for the assessment year (‘AY") 2017-18 to AY 2023-24 under search assessment proceedings conducted under section 132(1) and section 133A of the Income Tax Act, 1961. The Holding Company is in process of filing appeals with the Income Tax Appellate Tribunal (ITAT) against the said Orders and has deposited tax under protest amounting to Rs. 102.77 million. Further as explained in the note, the management believes that considering the on-going assessment proceedings and the appeals filed by the Holding Company, the impact, if any including income tax, interest and other charges, on the previous period financial statements and the current year consolidated unaudited financial results for the quarter and half year ended September 30, 2026, is not expected to be material. Our Conclusion is not modified in respect of this matter. 7. We did not review the interim financial information of eight subsidiaries included in the Statement, whose interim financial information reflects total assets of Rs. 351.31 million as at September 30, 2026 and total revenues of INR 473.47 million and INR 885.15 million, total net loss after tax of INR 7.63 million and INR 0.07 million and total comprehensive income of INR (6.60) million and INR 1.10 million for the quarter ended September 30, 2026 and for half year ended September 30, Kirtane & Pandit LLP Page3of4d Chartered Accountants Independent Auditor's Review Report on Unaudited Consolidated Financial Results of Krsnaa Diagnostics Limited for Quarter and Half Year ended September 30, 2026 2026 respectively, and cash inflows (net) of INR 51.88 million, for the half year ended September 30, 2026, as considered in the Statement. The St [Showing first 8,000 characters — download PDF for full document]