We herewith submit the un-audited financial results for the quarter and half year ended 30.09.2026

ATMA INDUSTRIES LIMITED (Formerly known as Jyotirgamya Enterprises Limited) CIN: L24100DL1986PLC234423 | Website- www. atmaindustries. com Date: 04.11.2026 The Listing Department, BSE Limited, 25™ Floor, Phiroze Jecjeebhoy Towers, Dalal Street, Mumbai, Maharashtra-300001 REF: ATMA INDUSTRIES LIMITED (SCRIP CODE; 530246) | SYMBOL: ATMAIND SUBJECT; Un-audited Financial Results pursuant to Regulation 23 of the Sec: hange Boofa Indria (dList ing Ob 0 dD R tion 2015 MCEETOINGN CLUTSIMEI: 04O:30 NP.M, DearS ir/Madam, Pursuant to the provisions of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015, we hereby inform that the meeting of Board of Directors of the Company was held today, i, Wednesday, 4™ 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 30% 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 (Formerly known as Jyotirgamya Enterprises Limited) For Atma Industries Limited IAutorised Signzlory Balkrishna K Reddy Managing Director DIN: 11458905 Enclosed: as mentioned above. Regd. Office: Unit No. F01 A-23 JDKD Corporate Park Mohan Cooperative Industrial Estate, Badarpur, South Delhi-110044 Ph: +91-905562494 Email: jyotirgamyacnierprises@gmail.com AMIT AGARWAL & CO. Chartered Accountants Independent Auditor’s Limited Review Report on the Unaudited Quarterly Standalone Financial Results of Atma Industries Limited (formerly known as Jyotirgamya Enterprises Limited) for the Quarter ended on 30/09/2026 Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Atma Industries Limited (Formerly known as Jyotirgamya Enterprises Limited) Unit No. FO1 A-23 JDKD Corporate Park. Mohan Cooperative Industrial Estate, Badarpur, South Delhi, New Delhi, Delhi, India. 110044 We have reviewed the accompanying statement of unaudited financial results of M/s. Atma Industries Limited formerly known as Jyotirgamya Enterprises Limited (the “Company”), for the quarter and Half year ended on 30" September 2026. This statement is the responsibility of the Company’s Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements 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 of the Entity™, issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of 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. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations. 2015 including the manner in which it is to be disclosed. or that it contains any material misstatement. Our conclusion is not modified in respect of this matter. For Amit Agarwal & Co. Chartered Accountants FRN:008359C (CA Suraj Kumar Singh) FCA Partner Membership No.440365 UDIN: 26440365GZGS1K39M4 Date: 04.11.2026 Place: Lucknow Head Office: 8 & 9 Swaroop Arcade, (Opp. Pragati Kendra), Kapoorthala, Aliganj, Lucknow-226024 Mobile: 6394182153, Email: amit@anshindia.in ATMA INDUSTRIES LIMITED FORMERLY KNOWN AS JYOTIRGAMYA ENTERPRISES LIMITED Webslte: wwvwelglobe.com / Corporate Identity Numher (C'IN): 124100D11986PLC234423 Rega. OfMie: Unit No. FO1 A<2) JDKD Corparaie Park, Mohan Cooperative Industriat Estate, Badarpur (South Delhi, South Delbl, New Delhl, Db, Indla, 11004 BALANCE SHEET AS AT SEPTEMBER 30, 2026 Amount (in ?)(in Lacs) PARTICULARS i T Non Current Asets /() Property, Plart and Equipment 18026 18030 |8 Financial Assets (1) Investments. 3846 3846 (ii) Loans 25729 254358 (€) Income Tax Assets (Net) 060 0.64 |T otal Non - Current Assets 47662 41398 (Curvent Assete (2) Inventories 046 046 6) Financial Assets (i) Trade Receivables 2050 20.50 (if) Cash and Cash Equivalents 256 476 (iii) Lo&a Adnvansces o7 036 Total Carrent Assets us %628 [Total Assets 50054 5036 [EQUITY AND LIABILITIES Equity (4) Equity Share Capital 2000 2000 |(b) Preference Stare Capital 2474 471 |(6) Other Equity 4780 50.63 Total Equity 30254 30537 LABILITIES [Non Current Linbilites () Financial Liabilites (i) Borrowings. 5150 4401 |Total Nun Current Linbilitics 5150 4401 |Current Liabilties |(s) Financial Liabilities (i) Trade Payables. 3) Tolal outsanding due & MSME s @ b) Totaloutstanding due o others 2678 3008 (1) Other Financial Liabilitics 12002 120.80 | Total Current Libilities 146.80 150.88 [Total Equity and Lisbilties 30084 30.26 et PR L r/Authorised Signatory Balkrishna K. Reddy Managing Director DIN' 11458905 ATMA INDUSTRIES LIMITED FORMERLY KNOWN AS JYOTIRGAMYA ENTERPRISES LIMITED Website: www.jellobe.com/ Corporate Identiy Number (CIN): L24100DLI9S6PLC134423 Regd. Ofce; Unit No. FOI A-23 JDKD) Corparate Park, Mohan Ciaperative Indestrial Etatc, Badarpur (South Delhi, Sout Delh, New Delhi, Delh, India, 110044 CASH FLOW STATEMENT FOR THE FERIOD ENDING 30 SEPTEMB2E02R6 Amount (in 8)in Lacs) For the perlod ended | For the period ended PARTICULARS 30.09.2026 30.09.2025 A |Cash low from Operating Activirles Net Profit/ Loss) before Tax @m) ©46) Depreciation writen off 004 006 |Other Income - 0.02)] Interest paid |Operating Profit / (Loss) before working Capital Changes (275)| (042)| Adjustements for changes in Working Capital Increase/ Decotrher eCurarents Asseets Increasel Decrease other Current Liabilites )321 05* ( TC oa ss eh s g (en Pe ur da )t e Md R f er fo nm d / R( eU cs ee id v ei dn ) ( O Np ee tr oa ft i Tn Dg S A )c tivities (3 =. 70) (0 =9 5) B [( CNe at s hC a fs loh w g fe rne or ma t le ad ve f str io nm g / A ( ctU is ve id f ei sn ) Operating Activities (A) 3.70) (0.95)] [Purchasoef Fixed assets {Inter Corporate Investment ” Iter Corporate Loun (Given)/ Received Back(Taken) - = [Profit / Loss on sak of investments - . |Interest Income(other) C N [Ce at s hC a fs loh w g fe rne or ma t Fe id n af ncir ng/ o A( cU tsm ie vd i itne s) lavesting Activities (R) = |Proceeds from Borowings 1.50 1701 [I Nn et te r Ces at s P ha i gd e nerated f Nr e/ t ( o IU ns ce rdm e ai sn e ) iF ni n Ca anc si hng andA c Ct aiv si hti Ees q u( iC v) a kats (A+BC) 21 .- 25 00 ) 1. 60s . 01 6 Cash and Cash Equiatthve Beaginnling eoftnh Ysear 476 28 uh and Cash Equivaleant tthse Enof dthe Vear 256 1890 [Cach and Cash Equivalents t the End o the Year Comprises of |Cash in hand 055 199 Balances wih Scheduled Banks |Current Accounts 200 16.90 [ Total 2.56 18.90 Notes - 1. The abave Cash Flow Statemehnats been prepared under the Indrcct Method as st out in Indian Accounting Standard-7 (Ind AS- 7) on Statement of Cash Flows issued by the Institute of Cha [Showing first 8,000 characters — download PDF for full document]