Pursuant to Regulation 30 read with Schedule III and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of Citizen Solar Limited (Formerly known as Citizen Infoline Limited), at its meeting held today, i.e. Monday, 02nd November, 2026, has inter alia considered and approved the following matters: 1. Unaudited Standalone Financial Results for the Quarter ....

ct E:en SOLAR Date:02"d The Department ol Corporate Services BSE Limited Phiroze Jeejeebhoy Towers, Datal Street, Mumbai - 400 001. Scrip Code: 538785 Dear Sir/Ma'am, Subject Outcome ol the Board meeting held on November 02,d,2026 Rel.: Regulation 30 read with Schedule lll and Regutation 33 of the SE (Listing 0bligations and Disclosure Requirements) Regulations, 2015. Pursuant to Regutation 30 read with Schedute lll and Regutation 33 of he SEBI (Listing 0bligations and Disclosure Requirements) Regulations, 2015, wish to inform you that the Board of Directors of Citizen Solar Limited (Formerly as Citizen lnfoline Limited), at its meeting hetd today, i.e. Monday, 02nd Novem er,2026, has inter alia considered.and approved the fotlowing matters: L Unaudited Standalone Financial Results for the Ouarter and Half Y ended September 30,2026 The Board of Directors has considered and approved the Unaudited S ndalone Financiat Resutts of the Company for the Second Ouarter and Hatf Y e nded September 30,2026, atong with the Limited Review Report issued by Krutesh Pate[ & Associates, Chartered Accoun Statutory Auditoi-s of the mpany thereon. A copy of the aforasaid Unaudited Financial Results togethei- with the Limited Review Report issued by the Stat Auditors is enc[osed f or your reference and records. 2. Other Matters The Board discussed and transacted su r:ther ers as nray be the permission oi the Chair'. The meetinl of the Board ct Directors m at 04:00 P.M. and con 05:30 P.tr'|. g#tAR CITIZEN LIMITED (Former\ known as Citizen Infoline Limited) Regd. Officer4Il, Sakar-2, Ellis bridge Corner Ashram Road, Ahmedabad 380006 .Phone 079 2658 5555 .Customer Car€ No.i 8000111222 .Email: CIN: L31100G11994PLC023s61 .GSTIN: 24AAACC7713RlZD.PAN: AAACC7713R. .EmaiI: FactoryAddress: Unit 1. Surv€yNo.966, Village-Indrad, Chhatral Kadi Road, Opp Kadi, Dist. Mehsana, Guj^rat - 382715, Ankhol, Chattral Kadi Road, Taluka 384440, India. lr! zen ct ."1 SOLAR You are requested to take the above information on record. Thanking you, Yours aithf u[ty, For Citizen Solar Limited (Formerly Known as Citizen lnfoline Limited) a*- rflk) Slorrrro*o)? 0mprakash Jain 'f)--d Managing Director DIN: 00171365 Encl.: Unaudited Standalone FinanciaI Results for the Second 0uarter and alf Year ended Septemb er 30,2026. 2. Limited Review Report issued by the Statutory Auditors. CITIZEN SOLAR LIMITED (Formerly known as Citizen Infoline Limited) Regd. O1ice:411, Sakar-2, xllis bridge Corner Ashram Road, Ahmedabad - 380006. .Phone: 079 - 2658 5555 .Customer Care No.: 8000111222 .Email info@citizensolar.com .Website: www.citizensolar.com CIN: t31100GI1994PLC023561 .GSTIN: 24AAACC77I3R1ZD .PAN: A-AACC7713R .Website: www.infoline.com .Email: Factory Address: Unit l. Survey No. 956, Villagejndrad, Chhatral Kadi Road, Opp Asian Tubes, Taiuka - Kadi, Dist. Mehsana, G)jarat - 382715, Unit 2. Survey No. 96lI, Villase Ankhol, Chattral Kadi Road, Taluta Kadi, District Mehsana, Gujarat - 384440, India. Krutesh Patel & Associates FRN : 100865W Chartered Accountants (A Peer Reviewed firm of lCAl) INDEPENDENT AUDITOR'S REVIEW REPORT ON THE UNAUDITED STANDALONE FINANCIAL RESULTS OF THE COMPANY PURSUANT TO REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS} REGULATIONS, 2015, AS AMENDED The Board of Directors Page | 1 CITIZEN SOLAR LIMITED (Formerty known as Citizen lnfotine Limited) Ahmedabad Subject: Limited Review Report on the Unaudited Standalone Financiat Results for the Quarter and Hal.f-Year Ended September 30,2026 1. We have reviewed the accompanying Statement of Unaudited Standatone FinanciaI Resutts of Citizen Solar Limited (formerly known as Citizen lnfotine Limited) ("the Company") for the quarter e nded September 30, 2026, and the year-to-date financiaI resutts for the period from April 1, 2026 lo September 30, 2026 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing ObLigatlons and Disclosure Requirements) Regutations, 2015, as amended ("the Listing Regutations"). 2. This Statement, which ll the responsibitity of the Company's l"lanagement and has been approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principtes Laid down in lndian Accounting Standard 34, "lnterim Financiat Reporting" ("lnd AS 34"), prescribed under Section 133 of the Co m pa n ies Act, 201 3, r€ ad with the Com pa n ies (lnd ia n Accou nting Sta nda rds) Ru tes, 201 5, as a me nded, an d other a cco u nting princip [es genera tty accepted in lnd ia, and in com ptiance with Regutation 33 ofthe Listing Regutations. Our responsibitity is to express a conctusion on Lne 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 lnterim Financial lnformation Performed by the lndependent Auditor of the Entity", issued by the lnstitute of Chartered Accountants of lndia. This Standard requires that we pLan and perform the review to obtain moderate assurance as to whether the Statement is free from material misstatement. A review of interim financial informartion consists primarity of making inquiries of persons responsibte for fina ncia I and accou n iing matters and apptying an a tytica L and other review p roced u res. A review is substantiatty ess in scope than an audit conducted in accordance with the Standards on Auditing specified under Section 143(10) of the Companies Act, 2013, and consequently does not r)nabte us to obtain assurance that we woutd become aware of all significant matters that night be identified in an audit. Accordingty, we do not express an udit opinion. 4. Based on our review conducted as stated in paragraph 3 above, noth ing has come attention that causes us to betieve that the accompanying Statement, B-310, Gopal Palace, Opp. Ocean Park, Above Hotel Maan Residency, Nr. Jhansi Ki Ahmedabad - 380 015. Gujarat, lndia. Tel.: 079 - 48004971 E-mail: team@krutesh. r@(-t Ufr4, Krutesh Patel & Associates FRN : 100865W Chartered Accountants (A Peer Reviewed firm of lCAl) accordance with the recognition and measurement principtes iaid down in the aforesaid lndian Accounting Standard 34 (lnd AS 34) and other accounting principtes generatly accepted in lndia, has not disctosed the information required to be disctosed in terms of ReguLation 33 of the Listing Regutations, incLud ing the ma n ner in which it is to be disclosed, or that it contains any materiaI misstatement. Page l2 EMPHASIS OF MATTER We draw attention to Note No. 4 to the accompanying Statement, which describes the Scheme of Amalgamation of Citizen Solar Private Limited ("Transferor Company") with Citizen Sotar Limited (formerty known as Citizen Infotine Limited) ("Transferee Company"), pursuant to the order of the Hon'ble Nationat Company LawTribunal ("NCLf") dated March 19,2026, with effect from Aprit 1, 2023, belng the Appointed Date under the Scheme. Co nseq ue nt to th e aforesa id a m a lgam ation, the com pa rative fina ncial resu lts for the quarter ended September 30, 2025 and the hatf-year ended September 30,2025 have been restated, wherever applicabte, to give effect to the Scheme of Amatgamation, in accordance with the appticabte provisions of the Scheme and the retevant lndian Acco u nting Standa rds. The fin a n cia I resutts for the year ended March 31 , 2026, inctud ing the com parative fina ncia I positio n as at that date, had aiready been prepared and published after giving effect to the aforesaid a m a tga m ation a nd, accordingly, no further restateme nt of the said financiaI resu [ts was req uired on accou nt of the Scheme. Our conc[usion on the Statement is not modified in respect of the above matter. For KRUTESH PATEL & ASSOCIATES Chartered Accou ntants rir*apw*" No.:100865w PATEL KRglrifH A P3 rtn er 14 em be rsh ip No.: 140047 tr------ffi Place: Ahmedabad Date: 02 November 2026 uDrN: -f( lu oo u [Showing first 8,000 characters — download PDF for full document]