Outcome of the Board Meeting held on 04.11.2025 under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

ATMA INDUSTRIES LIMITED (Formerly known as Jyotirgamya Enterprises Limited) CIN: 1.24100DL1986PLC234423 | Website- www. atmaindustries.com Date: 04.11.2026 The Listing Department, BSE Limited, 25" Floor, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai, Mabharashtra-400001 REF: ATMA INDUSTRIES LIMITED (SCRIP CODE: 5392, 6) | SYMBOL: A’ IND ECT: Outcome of the Board Meeting held today on 04 November, 2025 under Re; ion 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 201; Dear Sir/Madam, Pursuant to the provisions of Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015, the Board of Directors of the Company at its meeting held on Wednesday, the o4th November, 2026 at the registered office of the company situated at Unit No. Fo1 A-23 JDKD Corporate Park Mohan Cooperative Industrial Estate, Badarpur, South Delhi-110044 which commenced at 01:00 P.M. and concluded at 04:30 P.M., to consider and approve: 1. The Un-Audited Financial Results (Standalone) for the Quarter and Half Year ended 30t September, 2026, in pursuance of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, 2. Independent Auditor’s Limited Review Report on Un-Audited Financial Results (Standalone) of the Company for the Quarter and Half Year ended 30t September, 2026. ‘This is for your kind information and record. Thanking you, Yours Faithfully, For Atma Industries Limited (Fpgpfl-ly known as Jyotirgamya Enterprises Limited) ma lnduém'fis Limiteqg eclor/Authoriseq g lory Balkrishna K Reddy Managing Director DIN: 11458905 Enclosed: as mentioned above. Regd. Office: Unit No. FOI 4-23 JDKD Corporate Park Mohan Cooperative Industrial Estate, Badarpur, South Delhi-110044 Ph: +91-9205562494 Email: jyotirgamyaenterprises@gmail.com ATMA INDUSTRIES LIMITED FORMERLY KNOWN AS JYOTIRGAMYA ENTERPRISES LIMITED Webslte: www.jelglobe.com / Corporate Identity Numher (C'IN): 1.24100DL1986PLC234423 Regd. Offce: Unit No, FO1 A<23 JDKD Corporate Park, Mohan Coaperative Industrial Fstate, Radarpur (South Delhi), South Delh, New Delh, Defhi, India, 110044 BALANCE SHEET AS AT SEPTEMBER 30, 2026 PARTICULARS YAsT At S Mt ASSETS Non Current Assets (8) Property, Plant and Equipment 18026 18030 (b) Financial Assets (1) Investments 3846 3846 (i) Loans 25729 25458 /(c) Income Tax Assets (Net) 060 064 (Total Non - Current Assets 47661 47398 Current Assets (@) Inventories 046 046 () Financial Assets (i) Trade Receivables 2050 2050 (i) Cash and Cash Equivalents 256 476 (i) Loans & Advances 071 056 Total Current Assets un 2628 Total Assets 500.84 50026 EQUITY AND LIABILITIES Equity (2) Equity Share Capital 2000 23000 (b) Preference Share Capital M 2474 (¢) Other Equity 4780 5063 Total Equity 3084 30537 LIABILITIES [Non Current Liabilities () Financial Liabilities (i) Borrowings 51.50 4401 Total Non Current Liabilties 51.50 4401 (Current Lisbilties (@) Financial Liabilites () Trade Payables 2) Total utstanding due to MSME . . b) Total oulstanding due to others 2678 3008 (ii) Other Financial Liabilities 12002 12080 Total Current Lisbiliies 14630 15088 [Total Equity and Liabilities 50084 500.26 For and nn'\_gg}flA ‘&‘l %:IH dfi‘fifig Limited rector/Authorised Signatory Balkrishna K. Reddy Managing Director DIN: 11458905 ATMA INDUSTRIES LIMITED FORMERLY KNOWN AS JYOTIRGAMYA ENTERPRISES LIMITED Webslte: www.jeglobe.com/ Corporate Identity Number (CIN): L24100DL1986PLC234423 Regd. Offce: Unlt No. FOI A<23 JOKD Corporate Park, Mohan Cooperative Industrial Estat, Badarpur (South Delh), South Delh, New Delhi, Delh, India, 110044 CASH FLOW STATEMENT FOR THE PERIOD ENDING 30 SEPTEMBER,2026 Amount (in Z)(in Lacs) For the period ended | For the period ended PARTICULARS 30092026 30.09.2025 A |Cash flow from Operating Activifies INet Profit/ (Loss) before Tax @) (0.46) Depreciation written off 004 006 (Other Income Interest paid - (0.02) |Operating Profit/ (Loss) before working Capital Changes @75) 042)) Adjustements o changes in Working Capital Increase/ Decrease other Current Assets Increase/ Decrease other Current Liabilities “23) 0.53)) C Taa xs ch s g (e Pn ae ir da )t ed / Ref funr d o/ R( emU cs ee i d v edin ) (Op Ner oa eft in tTg D S )A ctivities 37 G0 )| (0 =9 5) B [ [N Ce at s hC a fs lh o w g fe rn oe mr at Ie nd v esf tr ino gm / Ac( tU is ve id r iei sn ) Operating Activities (A) (3.70) (0.95) Purchase of Fixed assets Inter Corporate Investment Inter Corporate Loun (Given)/ Received Back(Taken) - - Profit/ Loss on sale of investments - - Interest Income(other) [Net Cash generated from / (Uscd in ) Investing Activities (B) -- -L } C [Cash flow from Financing Activities Proceeds from Borrowings 150 1701 interest Paid [Net Cash generated from / (Used in ) Financing Activitis (C) 150 7.01 Net Increase in Cash and Cash Equivalents (A+B+C) .2) 1606 |Cash and Cash Equivalents al the Beginonf ithen Ygea r 476 283 |Cash and Cash Equivalents at the Enodf t he Vear 256 1390 Cash and Cash Equivalents a the End of the Year Comprises of (Cash in hand 055 199 Balances with Scheduled Banks Current Accounts 200 1690 [Total 256 18.90 Notes:- 1. The above Cash Flow Statement has been prepared under the Indircct Method as et out in Indian Accounting Standard-7 (Ind AS- 7) on Statement of Cash Flows issued by the Institute of Chartered Accountants of India. 2. Previous Year figures has been regrouped wherever necessary to confirm the current years classification. This i the cash flow statement refered to our reportoevfen date For and on behalfof the Board of Directors Atma Industries Limited Atma Industies t jjmmmiitt ed . orii sed Siiggnnaatt ory DirgRI ¥ Redey Mansging Director DIN: 11458905 ATMA INDUSTRIES LIMITED FORMERLY KNOWN AS JYOTIRGAMYA ENTERPRISES LIMITED ‘Regd. Office: Unit No. FO1 A-23 JDKD Corparate Park, Mohan Cooperative Industrisl Estata, Sadarpur i (South Delhi3, South Deih, New Delh, Dell, India, 110044 i www jelgiobe.com / Corporate Identity Numbar (CIN): L 2410001 1986PLC234423 STANOALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30th SEPTEMBER, 2026 Amount (in €)(in Lacs; Pracadingthras | Preceding thrae i NSetu Particulars months ended ‘monthe ended i Months Ended VYear Endeg. 30,09.2025 30.09.2026 30.09.2025 |S ievaeas | T, [iNcoNE Unavdited Unaudited Unaudited ——[Ai vedaiete s | Revenuefrom Operaions . . E , . . . ) - p 002 - 129 B — 2 - - 0.02 = 129 ‘“z_i."g“ n ISES <) b )) ChC Po aus r nt c g h ea of s e inm s a nte ofr v i sa etl os n/ cs ke - tr nv - oi ot fc r re as id ene s c hso en d s um ge od o. d s, work-inprogress and )5 :B - ) .- s : . . stock-in trade | . . s ” . ) d ) 0 o)) DFEG eiS m pnT rp a enl cco/ e i y aeE tx e c ic o oi s ns tb e se n ae nO f du i t ty s A mb ee rxS tpe ier anv s ti e ic s oe n Ta ex x pr ee nc so ev se red (refer Note 3) o0 2- 6 6 - 00--- 3 01 - 0- 3 42 00 00. 0 04 8’ oo1 oN 7 o6 | h) Other expenses. 0.62 018 143 024 112 {rT oo ft i1 a) B /a L o/e s( nb sP st )rs o, sf bt ea f) v ona n sc eae l xes cs & poM f i iIs n oc ve nl e al s a tn m ie e to enu mts b (n aa e nl t da ) n c te as w (r Ii -t It 1e )n off (net) 44- = 99 ) (00 .." = 12 1 9 ) (2.7o 8) o0 3752 54 (6 s5 3 0) TV [Exceptional item . . . - - » V. [Profit / (Loss) before tax (ITI-1V) (1.29) (1.49) (0.19)| (7)) Lo (4.04) VI |Tax exvense Curreot Tax - s s : : . | AT credit Entitement : : . . : 5 Deferred Tax 0.02 0.02 R 173 0.04 0.04 009 VIL[Profit 7 (Lose) after tax for the pariod from continging {opsration(sV = VI) {1.32), (1.51)] (0.21)] (2.83)) 0.51 (8:42) VITI Other Comprehensive Income 2) Itams that will not be reclassified to orofit or Joss - - - - s N b) Items that will be reclassifiedto profor ilotss ; - - - - kv | [Other compreheinncorshei fvor ath e period aftar tax (VIII) - - - - i = X X [c [To Ptao tl m iyp Sr haree ih tin ceom (e an cef ors et lhie ope vr Ri eod 1e 0/( - V I e ac+ hV ITT) ){13 3)] 2(L %51 )] 20@3 01 0}, 2) 00] B[ eX5 o) -(&1 2)] % [Rejorves .80 4928 5425 280 sas| XT1 [ Earnings per Sha [Showing first 8,000 characters — download PDF for full document]