Outcome of Board Meeting

AUTI-IUM AUTHUM INVESTMENT &IN FRASTRUCTURE LTD. CIN: L51109MH1982PLC319008 November 03, 2026 Department of Corporate Relationship National Stock Exchange of India Limited BSE Ltd. Exchange Plaza, C-1, Block G, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, Dalal Street, Fort, Mumbai – 400 001. Bandra (E), Mumbai – 400051 Scrip Code: 539177 NSE Symbol – AIIL Sub: Intimation under Regulation 30 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 Ref. Outcome of the Board Meeting held on November 03, 2026 Dear Sir / Madam, In terms of Regulations 30 read with Para A of Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the Board of Directors of the Company at its meeting held today i.e. on November 03, 2026 have inter alia considered and approved Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended on September 30, 2026 along with Limited Review Report. The same enclosed herewith as Annexure - I. The Board Meeting commenced at 05:00 p.m. and concluded at 06:20 p.m. You are requested to kindly take note of the above. Thank you, For Authum Investment & Infrastructure Limited Dipyanti Jaiswar Company Secretary & Compliance Officer Encl: As above. Registered Office: 707, Raheja Centre, Free Press Journal Road, Nariman Point, Mumbai -400 021. Ph.: (022) 6747 2117-> E-mail: inlo@authum.com ·>Website: www.authum.com Corporate Office: The Ruby, 11• Floor, North-West Wing, Plot No. 29, Senapati Bapat Marg, Dadar (West), Mumbai -400 028. T +91 22 6838 8100 ❖ Customer Service: 1800 26 88486., E-mail: customercare@authum.com MAHARAJ N R SURESH & CO LLP APAS&CO LLP CHARTERED ACCOUNTANTS CHARTERED ACCOUNTANTS No.9, II Lane 606, 6th Floor, PP City Centre II Main Road, Trustpuram Road No. 44, Pitampura Chennai-600024 Delhi -110034 Limited Review Report on the unaudited consolidated financial results for the quarter and half year ended September 30, 2026 of Authum Investment & Infrastructure Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Authum Investment & Infrastructure Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results of Authum Investment & Infrastructure Limited ("the Parent"} and its subsidiaries and Associate (the Parent and its subsidiaries and Associate together referred to as 'the Group') for the quarter and half year ended September 30, 2026 ("the Statement") attached herewith, being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations'). 2. This Statement, which is the responsibility of the Parent's management and approved by Parent's Board of Directors of the company, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"}, prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and the circulars, guidelines and direction issued by the Reserve Bank of India ("RBI") from time to time applicable to NBFC ("RBI Guidelines") and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulation. 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 (ICAI). 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 the Company personnel and analytical 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 procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) oft he SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. I .. MAHARAJ N R SURESH & CO UP APAS&CO LLP CHARTERED ACCOUNTANTS CHARTERED ACCOUNTANTS No. 9, II Lane 606, 5th Floor, PP City Centre II Main Road, Trustpuram Road No. 44, Pitampura Chennai-600024 Delhi -110034 4. The Statement includes the results of the following entities: Sr. No. Name of Entity Relationship 1 Open Elite Developers (Formerly Known Wholly owned Subsidiary as Reliance Commercial Finance Limited) Company 2 Authum Asset Management Company Wholly owned Subsidiary Private limited Company 3 India SME Asset Reconstruction Company Subsidiary company 4 Billion Dream Sports Private Limited Wholly owned Subsidiary Company 5 Primetek Pens Private Limited (Formerly Wholly owned subsidiary known as BIC Cello (India) Private Limited) 6 Authum Foundation Wholly owned subsidiary 7 Wind Crest Realty Private Limited Wholly Owned Subsidiary (Effective from 06.07.2026) 8 Rivaara labs Private Limited Associate 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors referred to in paragraph 6 & 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 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 Emphasis of Matter 6. We draw attention to the note no. 4 of the statement which sets out the fact the consolidated financial statement does not include result of following companies although the company holds more than 20% of equity capital of these companies. The management has represented that the investments is of strategic nature and there is no intention to exercise control or have significant influence or participate in the management or affairs of these companies. Therefore, these companies are not considered as associate for consolidation purpose: Sr. No. Name of Entity 1 Prataa Snacks Limited 2 Nitco Limited 3 Katra Phytochem India Pvt. Ltd. 4 Onida Electronics Limited (Formerly known as MIRC Electronics MAHARAJ N R SURESH & CO LLP APAS &CO LLP CHARTERED ACCOUNTANTS CHARTERED ACCOUNTANTS No.9, II Lane 606, 5th Floor, PP City Centre II Main Road, Trustpuram Road No. 44, Pitampura Chennai-600024 Delhi -110034 7. Emphasis of Matter specific to Subsidiary Company (Open Elite Developers Private Limited & India SME Asset reconstruction company Limited), we draw attention to Note no. 7 of the statement A. Open Elite Developers Limited i} The unaudited financial results which sets out the fact that, for the quarter and half year ended September 30, 2026, the company has a net profit amounting to Rs 1.30 crores and it has accumulated losses of Rs. 902.35 crores as on September 30, 2026 resulting its net negative net owned fund. These financial cast significant doubt on the company's ability to continue as going concern. However, in view of the comfort provided by Holding company to meet all future obligations of the company and value of its immovable properties, these unaudited financial results of the company for the quarter and half year ended September 30, 2026 have been prepared on a going concern basis. ii} SEBI [Showing first 8,000 characters — download PDF for full document]