Unaudited Financial Results for the quarter and half year ended September 30, 2026

EL/SEC/2026-27 /68 November 04, 2026 Corporate Relationship Department The Manager, Listing Department BSE Limited National Stock Exchange of India Limited 1st Floor, New Trading Ring Rotunda "Exchange Plaza", C-1, Block G, Building, P J Towers, Dalal Street, Fort, Bandra-Kurla Complex, Bandra (E), Mumbai -400 001 Mumbai -400 051 Script Code: 543533 Symbol: EMUDHRA Dear Sir/Madam, Sub: Outcome of the Board Meeting held on November 04, 2026 We wish to inform you that the Board of Directors of the Company, at its meeting held today, i.e., November 04, 2026, has approved the unaudited financial statements (both standalone & consolidated) prepared in accordance with Indian Accounting Standards (Ind AS) for the quarter and half year ended September 30, 2026. A copy of the financial results, along with the Limited Review Reports, are enclosed herewith. The Board meeting commenced at 02.00 P.M. and concluded at 05:30 P.M. This is for your information and records. Thanking you Yours faithfully, Johnson Xavier Company Secretary & Comp 1ance Officer Membership No. A28304 Encl.: As Above eMudhra Limited eMudhra Digital Campus, 12-Pl-A & 12-Pl-B, Hi-Tech Defence and Aerospace Park (IT sector), Jala Hobli, B.K. Palya, Bengaluru, Karnataka 562149 Phone: +91 80 4848 4001 Email: corporate@emudhra.com \ Web: www.emudhra.com CIN -L72900KA2008PLC060368 &C Offices: Chennai, Madurai, Coimbatore, Thiruvananthapuram, Coonoor, Bengaluru, Kochi & Mumbai CHARTERED ACCOUNTANTS Independent Auditor's Limited Review Report on unaudited consolidated financial results for the quarter and half year ended 30th September 2026, of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review report to the Board of Directors of eMudhra Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results of eMudhra Limited ("the Holding Company") and its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group") and of its associate and eMudhra employee stock option trust ( 'the ESOP trust") for the quarter and half year ended 30th September 2026 ('"the statement"), being submitted by the Holding Company pursuant to the requirement of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 (''the regulation"') as amended. 2. This statement, which is the responsibility of the Holding Company s Management and approved by the Holding Company's Board of Directors has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ··Interim Financial Reporting" ("Ind AS 34 ') prescribed under the Section 133 of the Companies Act 2013 and other accounting principles generally accepted in India. 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 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 (ICA1). A review of interim consolidated 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 Standards on Auditing 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. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended to the extent applicable. 4. The Statement includes the results of the following entities: a. eMudhra Limited - Holding Company f.c✓:Fn b. eMudhra (MU) Limited -WhoUy Owned Subsidiary W' 0 , ' • - 6 ' ' c. eMudhra Technologies Limited -WhoUy Owned Subsidiary r _,.,, dAccO_ d. eMudhra Consumer Services Limited -Wholly Owned Subsidiary e. Mudhra INCm -Wh olly Owned Subsidiaary K M K Towers, 2nd Floor, suriandco.com blr@suriandco.com +91 -080 -41240545 No. 142, K H Road (Double Road) +91 -080 -41270545 Bengaluru -560 027. GSTIN -29AABFS5023Q1ZR f. eMudhra PTE Limited -Wholly Owned Subsidiary g. eMudhra FZCO -Wholly Owned Subsidiary* h. eMudhra BV -Wholly Owned Subsidiary 1. PT eMudhra Technologies Indonesia -Subsidiary/\ J. eMudhra Kenya Limited -Step down subsidiary through "eMudhra FZCO" k. IKON Tech Services LLC -Step down subsidiary through "eMudhra Inc" l. 1WO95 International Inc -Step down subsidiary through "eMudhra Inc" m. Certine>..1: Inc-Step dovm subsidiary through "eMudhra Inc" n. Cryptas International GmbH -Step down subsidiary through "eMudhra BV" o. PrimeSign GmbH -Step down subsidiary of "Cryptas International GmbH" p. Cryptas IT Security GmbH -Step down subsidiary of "Cryptas International GmbH" q. Cryptas Deutschland GmbH -Step down subsidiary of "Cryptas International GmbH" r. Cryptas Nordics AB -Step down subsidiary of "Cryptas International GmbH" s. European Trust Services GmbH - Associate of "Cryptas International GmbH" t. eMudhra Employee Stock Option Trust -ESOP Trust *Including the shares held by wholly owned subsidiary company eMudhra (MU) Limited /\Including the shares held by wholly owned subsidiary company eMudhra FZCO 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 accoW1ting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 (''the regulation") as amended including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the unaudited financial information of 10 subsidiaries and a trust, included in the Statement, whose financial results reflect total assets of Rs. 1,158.92 million as at 30th September 2026, and total revenue of Rs.390.69 million and 656.50 million and total net profit/(loss) of Rs. 14.08 million and (5 l .05) million and total comprehensive income/(loss) of Rs. 14.08 million and (51.05) million for the quarter and half year ended 30th September 2026 respectively and cash flows (net) (14.43) million for the half year ended 30th September 2026 as considered in the statement. This financial information is not reviewed by any other auditor and our opinion on the consolidated financial statement, in so far as it relates to the amounts and disclosure included in respect of these entities is based solely on the financial information certified by the management. In our opinion and accordingly to the information and explanation given to us by the management, this financial information is not material to the Group. Our Conclusion is not modified in respect of this matter. 7. The consolidated financial results include the Group's share of profit after tax of Rs. 0.75 million and Rs. 0.57 million for the quarter and half year ended 30th September 2026 in respect of one associate, whose interim financial information have not been reviewed by us or by any other auditor. Our opinion on the consolidated financial statement, in so far as it relates to the amounts and disclosure included in respect of this associate is based solely on the financial information certified by the management. In our opinion and according to the information and explanations given to us by the management, this financial information is not material to the Group. Our Conc [Showing first 8,000 characters — download PDF for full document]