Outcome of RP Committee Meeting held on November 03, 2026.

VAS INFRASTRUCTURE LTD. CIN NO : L65100MH1994PLC076538 Regd. Off. : Madhav Niwas CHSL, Flat No. B-1B, 1st floor, Natakwala Lane, Opp S. V. Road Borivali (West), Mumbai - 400 092. Tel. : 022-2899 3092 / 0841 Fax : +91-22-2899 7806 Email : cs@vasinfrastructureitd.com # Website : www.vasinfrastructureltd.com November 03, 2026 The Listing Manager, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai -400 001, Script Code: 531574 Dear Sir/ Madam, Sub.: Outcome for the RP Committee Meeting. Ref: Regulation 29 of SEBI (Listing Obligations & Disclosure Requirements), 2015. With reference to our letter dated October 29, 2026, we wish to inform you that the RP Committee Meeting held today i.e. November 03, 2026 has approved the following agenda The Committee approved the Unaudited financial results of the Company for the quarter and Half Year ended on September 30, 2026, along with the Limited Review Report given by the Statutory Auditors. The Committee took on record that all Statutory Compliance Certificate filed with BSE for the quarter and Half Year ended on September 30, 2026. Start Time- 4:00 P.M. End time- 4:30 P.M. Thanking you, Yours faithfully, For VAS Infrastructure Limited (Under Corporate Insolvency Resolution Process) For VAS INFRASTRUCTURE LIMITED Mr. Bimal Ku A Signatot _Resolution Pge ssfio?;sa?a 9 Y IBBI Registration No: IBBI/IPA-001/IPP01409/2018-2019/12186 AFA Valid Till 30 June 2027 Email: cirp@vasinfra.com INFRASTRUCTURE LTD. VI\ CIN NO : L65100MH1994PLC076538 Regd. Off. : Madhav Niwas CHSL, Flat No. B-1B, 1st floor, Natakwala Lane, Opp S. V. Road Borivali (West), Mumbai - 400 092. Tel. : 022-2899 3092 / 0841 Fax : +91-22-2899 7806 Email : cs@vasinfrastructureitd.com # Website : www.vasinfrastructureltd.com November 03, 2026 The Manager - CRD, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai -400 001, Script Code: 531574 Sub.: Submission of the Un-audited Standalone Financial Results of the Company for the quarter and Half Year ended on September 30, 2026. Time of Commencement: 4:00 P.M. Time of Conclusion: 4:30 P.M. Dear Sir/Ma’am, Pursuant to Regulation 30 and 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’) this is to inform you that the RP Committee Meeting held today i.e. November 03, 2026 inter-alia considered and approved the Un-audited Financial Results of the Company for the quarter and Half Year ended on September 30, 2026, along with limited review report issued by the statutory auditors. The copies of the said Un-audited Standalone Financial Results along with limited review report issued by the statutory auditor are enclosed herewith. Kindly take the above information on record. Thanking you. Yours faithfully, For Vas Infrastructure Limited (Under Corporate Insolvency Resolution Process) For VAS INFRASTRUCTURE LIMITED Mr. Bimal kédhagisedISignatory Resolution Professional IBBI Registration No: IBBI/IPA-001/IPP01409/2018-2019/12186 Email: cirp@vasinfra.com CA| Satya ‘PraKash Natani & Co. CHARTERED ACCOUNTANTS CA SATYA PRAKASH NATANI CA SANGEETA PAREKH CA SURESHKUMAR YADAV CAARCHANA JAIN CAANU OSWAL DISA{ICAI),FAFD Independent Auditor’s Review Report on the Quarter ended September 30, 2026, Unaudited 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 RP Committee Vas Infrastructure Limited, 1. We have reviewed the accompanying statement of unaudited financial results of VAS INFRASTRUCTURE LIMITED (“the company™) for the quarter ended September 30, 2026 (the “Statement™) attached herewith being submitted by the company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, . 2015 (‘the Regulation’) as amended, read with SEBI Circular No. CIR/CFD/CMD1/80/2019 dated July 19, 2019 (‘the Circular’). 2. The preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of Companies (Indian Accounting Standards) Rules, 2015, as amended and other accounting principles generally accepted in India, read with the Circular is the responsibility of the Company's management and has been approved by the RP Committee of the Company. Our responsibility is to express a conclusion on the Statement based on our review. 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 oft he Entity” issued by the Institute of Chartered Accountants ofI ndia. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of ‘ company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Basis for Qualified Conclusion Material Uncertainty Related to Going Concern We draw your attention that the company is engaging with all its lenders for arriving at the debt resolution plan. Consequently, the accounts of the company have been prepared by the management on Going Concern Basis. In view of the significance of event, material uncertainty exists that cast significant doubt on the Company’s ability to continue as a going concern. Oftice: 505, Goyal Irade Center, Sona Cinema, Shantivan, Borivali (E), Mumbai-400 Tel.: 2897 6621 Email: spnatani@gmail.com Web.: www.caspnatani.in Branch: D-308, Nawyug CHS Ltd. Goregaon Check Naka, W.E.Highway, Branch: 112 KothariMilestone, S.V.Road, Ni Goregaon (€), Mumbai-400 063. Email : suresh yadav310@gmail.com Malad(! Mumbai-200 064. Email ‘anuparaki T % (OA| Satya Prakgsh Natani & Co. CHARTERED ACCOUNTANTS CA SATYA PRAKASH NATANI CA SANGEETA PAREKH CA SURESHKUMAR YADAV CAARCHANA JAIN CA ANU OSWAL DISA(ICAI) FAFD Inventories shown at Historical Cost Further, inventories classified as work in progress have been recorded at historical cost due to the unavailability oft heir net realizable value. We draw attention to the fact that the Hon’ble National Company Law Tribunal (“NCLT") vide its order dated 11th March 2024 — Order no. C.P. (IB) 314/MB/2023, admitted the Company into Corporate Insolvency Resolution Process (“CIRP”) under the provisions of the Insolvency and Bankruptcy Code, 2016 (“IBC”). Pursuant to the said order, the powers of the Board of Directors have been suspended and the management of the affairs of the Company is vested with the Resolution Professional (“RP”). . During the review, we were informed that certain books of account, supporting documents, confirmations and reconciliations relating to various balances including trade receivables, Investments, trade payables, borrowings, statutory dues and other financial/non-financial assets and liabilities are under reconciliation/verification as part of the CIRP process. Canara Bank has classified the loan account of the Company as “Fraud” on 17th February 2026, pursuant to its internal investigation. Further, the Hon’ble National Company Law Tribunal, Mumbai Bench-II, vide its order dated 07.07.2026 passed in IA (IBC)(Plan) No.41/MB/2025 in CP (IB) No.314/MB/2023, rejected the Resolution Plan submitted by Authum Investment and Infrastructure Limited, the Successful Resolution Applicant, and directed re-initiation of the Corporate Insolvency Resolution Process of the Company from the stage of preparation of a fresh Information Memorandum and issuance of a fresh Form G, to be completed within 120 days from the date of uploading oft he said order, with no extension of such period to be allowed under any circumstance. In compliance with th [Showing first 8,000 characters — download PDF for full document]