Un-audited financial results along with Limited Review Report for the quarter/half year ended September 30, 2026

OSWAL OSWAL GREENTECH LIMITED November 04, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, 5th Floor, Plot No. C/1, Dalal Street, Fort, Block G, Bandra-Kurla Complex, Mumbai - 400 001. Bandra (East), Mumbai - 400 051. Scrip Code: 539290 NSE Symbol: OSWALGREEN Sub: Outcome of Board Meeting held on Wednesday, November 04,2026 Dear Sir/Ma’am, Pursuant to regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements}, Regulations, 2015 ("Listing Regulations"), we wish to inform you that the Board of Directors of Oswal Greentech Limited (“the Company”), at its meeting held today, i.e., Wednesday, November 04, 2026, has, inter alia, considered and approved the un-audited financial results along with Limited Review Report for the quarter/hayelafr ended September 30, 2026. The aforesaid financial results have been reviewed by Audit Committee in its meeting held today i.e., November 04, 2026 (prior to meeting of Board of Directors) and based on its recommendation, approved by the Board of Directors at its meeting held today i.e., November 04, 2026. Copy of the same is attached herewith for your reference as Annexure-I. The meeting of the Board of Directors commenced at 03:30 P.M. and concluded at 03:50 P.M. We request you to take the same on record. Thanking you, FOR OSWAL GREENTECH LIMITED HARSHENDRA MANDLOI COMPANY SECRETARY & COMPLIANCE OFFICER M.NO: A81271 Encl: Annexure | 7th Floor, Antriksh Bhawan, 22 Kasturba Gandhi Marg, New Delhi-110 001 T: +91-11-23715242, 23322980, 23753652, 23715225 E: oswal@oswalgreens.com W: www.oswalgreens.com Regd. Off.: Near Jain Colony, Vijay Inder Nagar, Daba Road, Ludhiana - 141003 | T: +91-161-2544238 | CIN: L24112PB1981PLC031099 n K 8860-789-058, 8383-088-132 CASS. CV' s info@bgmg.co.in Chortersd Accountants ee — Independent Auditor's Review Report on Standalone Unaudited Quarterly and Year to date Financial Results of Oswal Greentech Limited ('the Company’) pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) Review Report To the Board of Directors Oswal Greentech Limited 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of Oswal Greentech Limited (the “Company”) for the quarter and half year ended 30 September 2026 (the “Statement”), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, 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 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulations 33 of the Listing Regulations, 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. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Emphasis of Matter i) A dispute had arisen relating to interest charged on Inter Corporate Deposits with one of the borrowers for the period relating to Covid and subsequent to it. The Company had invoked arbitration clause as per the ICD agreement and during the period an arbitration award has been passed as stated in para (2) below. In view of the arbitration award not to the satisfaction of the Company, it has decided to contest it further at high court of New Delhi. In view of this the Company has not charged any further interest pending the judgement of the high court of New Delhi. Consequently, the interest income and Current Assets are understated by Rs 1,071.01 lacs for the quarter under review. 570, Pocket-C8, Sector-8, Rohini, Delhi-110085 ii) An arbitration award of Rs 9,717.00 lacs has been passed, in the matter of dispute relating to Inter Corporate Deposits with one of the borrowers for the period relating to Covid and subsequent to it, in the favor of the Company against its total claim of Rs 47,212.27 lacs resulting in shortfall of Rs 37,495.27 lacs. The Company has challenged such arbitration award, which is pending for hearing at high court of New Delhi. Our conclusion is not modified in respect of above matters. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, 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. 6. Other Matters i. The financial statements of the Company for the year ended 31 March 2026 were audited by the predecessor auditor, M/s Mehta Choksi & Shah LLP, Chartered Accountants, who expressed a qualified opinion in their audit report dated 26 May 2026. The financial results for the half year ended 30 September 2025 were reviewed by the predecessor auditor, who expressed an unmodified conclusion in their review report dated 4 November 2025. ii. The financial results of the Company for the quarter ended 30 June 2026 were reviewed by M/s Mehta Choksi & Shah LLP, Chartered Accountants, who expressed an unmodified conclusion in their review report dated 7 August 2026. Our conclusion is not modified in respect of above matters. For BGMG & Associates Chartered Accountants Membership No.: 525 UDIN: 26525171HHLLCZ7114 Place: New Delhi Date: 4 November 2026 OSWAL GREENTECH LINITED Corporate Office : 7th Floor. Antriksh Bhawan, 22, Kasturba Gandhi Marg, New Delhi-110001: CIN: L24112PBI981 PLC031099 Statement of Unaudited Standalone Financial Results for the Quarter and Half Y ear ended 30th September, 2026 Part1 @ In Lukhs, exeept per data) uarter Ended Half Year Ended Year Ended S. No. |Particulars 30.06.2026 30.09.2026 | 30.09.20: 31.03.2026 (Unaudited) | (Unaudited) (Unaudited) | (Unaudited) | (Audited) i) @ G ) © ) ® | [Revenue from operations 138753 37063 1§58 15 37393 5680 69} T [Other mcome 138106 ] 130387 377493 1396 88| 6368 67 1T [Total Income (1) 276858 | 1.864.50 463308] 513980 1054931 N [Expenses [Cost of land. plos. development rizhts. consiucied properiaensd others 05680 6007 7 39503 [Emplovee benefits expense 19107 17652 68 Finance Costs 515 1o 10 5135 Depreciation and amortization expenses 6905 5750 13655 [Donation - - 7 Consultancy and professional fee 603, Fupenses for leases of low value assels 703 Rates and Taves 3530 T30 91 [Conbuton 1owards Comporate Socil Responsibility N 100 000 Other evpenses 17050 13685 53503 3 Total Expenses (IV) 930,51 162853 255027 5.636.57 V" [Profit(/Loss)_before exceptional items and tax (II-IV) 95419 7134 207881 | 150323 VT_[Excepti [Showing first 8,000 characters — download PDF for full document]