Financial result for the quarter ended on September 30, 2026.

VELLORA IMPACT LIMITED (Formerly known as Pratiksha Chemicals Limited) (CIN: L01119GJ1991PLC015507) Regd. Office: 26/Office, Newyork Trade Centre, Opp. Muktidham Derasar, Sarkhej Gandhinagar Highway, Thaltej, Ahmedabad, Gujarat, India, 380054. Mail Id: info@velloraimpact.com Contact: +919104437633 Date: November 04, 2026 BSE Limited Phiroze Jeejeebhoy Tower, Dalal Street, Mumbai – 400 001 Dear Sir/ Madam, Sub: Outcome of Board Meeting held on Wednesday, November 04, 2026. BSE Scrip Code: 531257 The Board of Directors (“the Board”) at its meeting held today i.e. November 04, 2026 has considered and approved the Unaudited Financial Results of the Company for the quarter ended as on 30th September, 2026. The said Unaudited Financial Results were accompanied by the Limited Review Report given by the statutory auditor of the company. Kindly find enclosed herewith Unaudited Financial Results for the quarter ended on 30th September, 2026 along with Limited Review Report in compliance of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015. The meeting of Board of Directors commenced at 05:00 p.m. and concluded at 05:30 p.m. Thanking you, For, Vellora Impact Limited (Formerly Known as Pratiksha Chemicals Limited) Sumit Harjibhai Gol Managing Director DIN: 11367027 KAPIL KUMAR AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS Branch Office Address - A57(1), AMANI SHAH ROAD, SHASTRI NAGAR JAIPUR RAJASTHAN 302016 INDIA Email : Info.caprofession@gmail.com M. No. 9251050785 Limited Review Report TO THE BOARD OF DIRECTORS OF VELLORA IMPACT LIMITED (FORMERLY KNOWN AS PRATIKSHA CHEMICALS LIMITED) We have reviewed the accompanying statement of unaudited financial results of VELLORA IMPACT LIMITED (FORMERLY KNOWN AS PRATIKSHA CHEMICALS LIMITED) ("the Company") for the quarter ended 30th September, 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, read with SEBI Circular No. CIR/CFD/CMD1/80/2019 dated 19th July, 2019. 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 Engagement (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 misstatements. 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 opinion: i. The company is accounting for Gratuity and Leave encashment on cash basis. This is not in according with Ind AS – 1 on “Presentation of Financial Statement" and Ind AS – 19 on “Employee Benefits” prescribed by the Institute of Chartered Accountants of India and contrary to provision contained in Section 133 of The Companies Act, 2013. The extent of non-compliance in terms of value is not ascertainable. Based on our review conducted as above, apart from the aforesaid observations, 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 read with SEBI Circular No. CIR/CFD/CMD1/80/2019 dated 19th July, 2019, including the manner in which it is to be disclosed, or that it contains any material misstatement. KAPIL KUMAR AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS Branch Office Address - A57(1), AMANI SHAH ROAD, SHASTRI NAGAR JAIPUR RAJASTHAN 302016 INDIA Email : Info.caprofession@gmail.com M. No. 9251050785 Other matter 1. We draw attention to the fact that during the quarter and half year ended 30th September 2026, the Company has discontinued its manufacturing operations Last year during financial year 2025-26 of Chemicals Manufacturing and trading. From 1-1-2026 onwards the Company has changed its business objective to Information Technology and Information Technology Enabled Services (IT & ITES) and Trading of Agriculture Produces. Our opinion is qualified in respect of this matter. We have not reviewed the accompanying financial results and other financial information for the quarter ended 30th September, 2026 which has been presented solely based on the information compiled by the Management and has been approved by the Board of Directors. For Kapil Kumar Agarwal & Associates Chartered Accountants FRN: 008174C Rajeev Sharma Partner Membership No. 075689 Place: Jaipur Date: 04.11.2026 UDIN: 26075689GYURIK4819 Vellora Impact Limited (Formerly Known as Pratiksha Chemicals Limited) CIN:L24110GJ1991PLC015507 Registered Address -26, New York Trade Centre , Thaltej Cross Road, Thaltej, Ahmedabad-380059 Mo +91 9104437633 E- mail info@velloraimpact.com website- velloraimpact.com Balance Sheet as at 30th September, 2026 (Amount in Lakhs) Note As at As at No. 30th September, 2026 31st March 2026 ASSETS Non-Current Assets Property, Plant and Equipment 2 71.56 80.91 Goodwill Other Intangible Assets Financial Assets Investments 3 0.03 0.03 Loans and Advances Other Financial Asset 4 (0.11) 14.05 Other Non-current assets 5 31.67 30.49 103.15 125.48 Current Assets Inventories 6 302.37 - Financial Assets Investments Trade Receivables 7 10331.89 9.12 Cash and Cash Equivalent 8 137.63 48.58 Loans and Advances Other Financal Assets 9 48.57 0.00 Current tax assets (net) Other current assets 10 0.00 0.00 10820.45 57.70 TOTAL ASSETS 10923.61 183.18 EQUITY AND LIABILITIES Equity Equity Share Capital 11 557.03 557.03 Other Equity 12 801.64 (461.18) Total Equity 1358.67 95.86 Liabilities Non-Current liabilities Financial Liabilities Borrowings 13 0.00 0.00 Trade Payables Deferred tax liabilities (net) 1.49 1.74 Provisions Other Non-Current Liabilities 1.49 1.74 Current liabilities Financial Liabilities Borrowings 13 6.60 3.60 Trade Payables 14 9106.08 55.18 Other Financial Liabilities Other current liabilities 15 8.59 6.67 Provisions 16 0.00 0.00 Current tax liabilities (net) 17 442.18 20.14 Total liabilities 9563.44 85.58 TOTAL EQUITY AND LIABILITIES 10923.61 183.18 BY ORDER OF THE BOARD OF DIRECTORS , For Kapil Kumar Agarwal & Associates FOR, M/s Vellora Impact Limited Chartered Accountants (Formerly Known as Pratiksha Chemicals Limited) FRN: 008174C Mr. SUMIT HARJIBHAI GOL Rajeev Sharma ( Managing Director) Partner ( DIN :11367027) Membership No. 075689 Place: Jaipur Date: 04.11.2026 UDIN: 26075689GYURIK4819 Page 1 Vellora Impact Limited (Formerly Known as Pratiksha Chemicals Limited) CIN:L24110GJ1991PLC015507 Registered Address -26, New York Trade Centre , Thaltej Cross Road, Thaltej, Ahmedabad-380059 Mo +91 9104437633 E- mail info@velloraimpact.com website- velloraimpact.com Statement of Unaudited financial results for the Quarter ended on 30.09.2026 PART- I Statement of Standalone Unudited Financial Results for the Quarter and Half year Ended on 30th September, 2026 (Rs in lakhs) Quarter ended on Half year ended on Year ended on Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 unaudited unaudited unaudited unaduited unaudited audited Income from Operations IRevenue from operation 14863.64 14192.10 216.51 29055.74 333.36 467.33 IIOther Income 0.83 0.00 1.25 0.83 1.30 19.36 III Total Income ( I + II) 1486 [Showing first 8,000 characters — download PDF for full document]