We hereby submit the revised un-Audited Financial result for Half year ended September 2026 under regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

iSERA LIFESCIENCES LIMITED iSERA (Formerly known as Covidh Technologies Limited) CIN: L72200PN1993PLC252720 Date: 04.11.2026 The Listing Department, BSE Limited, 25' Floor, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai, Maharashtra-400001 REF: iSERA Lifesciences Limited (Formerly known as Covidh Technologies Limited) (Scrip Code: 534920) | Symbol: Covidh) T ON ON : 5.30P.M. Dear Sir/Madam, Pursuant to the provisions of Regulation 30 and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015, the Board of Directors of the Company at its meeting held on Wednesday, 4 day of November, 2026 held at the registered office of the Company situated at A1-1202, 12th Floor, Boulevard Tower, Phase-2, CTS No. 11, Sadhu Vaswani Chowk, Camp, Pune — 411001 which commenced at 5:00 P.M. and concluded at 5:30 P.M., considered and approved inter-alia: 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, of Board of Directors For i Efmbitéd=p Aifii v Jayshreé’flggrlifi;q .flflfl?fflry/ Director Managing Director DIN: 10017258 Office No. A1-1202, 12th Floor, Boulevard Tower, Phase-2, CTS No. 11, Sadhu Vaswani Chowk, Camp, Pune 411001 Tel: 49183290 12053 « Email: cscovidh@gmail.com « Website: www.covidhtechnologies.com GMKS &CO Chartered Accountants INDIA Independent Auditor's Review Report on the Quarterly and Year to date Unaudited Standalone Financial Results of iSERA LIFESCIENCES LIMITED “the Company” Pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors iSERA LIFESCIENCES LIMITED PUNE 1. We have reviewed the accompanying Statement of unaudited financial results of iSERA LIFESCIENCES LIMITED (“the Company") for the quarter ended September 30, 2026 {“the Statement"), attached herewith, being submitted by the Company pursuant to the requirements of regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('the Regulation') as amended. 2. The Preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34, ('Ind AS 34') "Interim Financial Reporting” 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, read with the Circular is the responsibility of the Company's management and has been approved by the Board of Directors of the Company. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review 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 Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free from material misstatement. A review is limited primarily to making inquiries of the Company personnel responsible for financial and accounting matters 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. Address : #36‘ First Floor, Prestige Point, 283 Shukrawar Peth, Pune 411002, (MH) India. T :020-24487800 / 900 E : admin@gmks.co.in 4. Based cn our review conducted as 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 applicable Indian Accounting Standards ("Ind AS") specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other recognized accounting practices and policies that has not disclosed the information required to be disclosed in terms of Regulation, read with Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement. ForGMKS &Co Chartered Accountants FRN: 139767W Abhijit Mundada Partner M No.: 134685 Place: Pune Date: 03-11-2026 UDIN: 26134685FUUBZT1567 ‘ $ 3 J u e d w{ 30 £ E DT i o s w a u s p i R Sn b a J aS p PU aN q I s B2 UI I [ O EM I2R UY Le IUI BS I V E] - 5, PV U I 2insopsip p u e suoReBliqo B u p s r ) 1835 JO 3 2 8 4o swiszs | es o i 0 2 1 0 Q S O [R E O *H aI aY g, d bS l )t LS 19410120110 10 P1e0G 40 e w a g U p u e J o g B o w S A N W O I $STLTOOY NIG ‘pue s u o n e s q 0 B u s r ) 1 9 3 2 140 € € V o n e j n B a Oy S L I 3 ) U1 9 2 'E0 J A G U I R \ W a t S a s Bupyesado, S0T- 5“ U o y e 3 w R s A I S J S L I A O N U O P y BUR3aUI I Je S I 0 1 3 1 4 q O P A E 0 g B t A Q p a A D I K E P U E B R I L I L O D H P N Y 34) A Q P a M 3 K a J U a a q d n e y N S 9 A G G E U L T 5 0 7 ‘ s u o n e i n e y ( w a w a n E S y 2 s 0 p s Q uj U m o p pre sajdPULIA J U A I N S E R W P U T L O R I U B E I R ) DY) L M FIUBRIOIIE Uj P R s e d a l d U B a q I n e y A u e d w i o d B 3 J0 S N S R I Y L T W U uj p o a c o s D A j B e u e 8 B u a E I U N a d a s d B U N G I T N O O P U E JEPUNGISL] PONSS! 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LOUEPBIaG TETE 5 S5UadRa 10 88801 wee SwaL EE T va') tesov) ZE (Tver) (A1) Xe3 pus swey Aleulpioenx3 pus EuoRdedg 2i0j3q (s01) /igeid 5 - Sway jeuopdong__ (re'0) ZET) (29°E€) (51 - - sy Aiepuycerna YOEE (z9°€€) (3533) {IIAHIA) ¥e1 210530 (s507) /ugoid wsusdxaxer xegjuan) B g XeLpaLiaa {v8°0) feeo0) (zoee] T3] SuoR=15d0 JUIMUINO3 W04 pouad au 10 (5501) JHicid YEST (ool (z9°€E) (5] Sioou snsuAypIG(2W1)0 1 05098 vezE G50v8 bezE 060k (U0L3 %1 Jo anjen 9343] (vt 2ieys AWND3 dn pied__(AX] (GET3) (3629) (26°29) 96TV 15y} {ansasoy uonn(easy Supnpxa) saarssay__IIAX] (5d3) aueys saq sBupusea Htezal (09T} seg (sz'0) [los'zh (za°0) Pana __iSuoN O T T Y ‘BIpus “ e A y s e I E y E ‘ K D S U R G ‘ U I E D H M O L D [ U S M S E A D U5 2 0 7 ‘ 0 1 ( P E3 G L N S 3 D O T O N H I I L H O I S ‘LT O N S L 7 ‘Z 3 5 8 4 d $ 1 M 0W I A D S P I P U D POLIAY P U C S A C ) S& U M O u U y A L | G A L I N N S T I N I D S I I N T V E 3 S ! ‘ 9 D E S T 0 I N 4 E E E T O L O 0 Z Z L 1 N I D L PAEARINOG 0 0 1 4 Y Z T ‘ Z O Z T - T V O N S 5 0 4 O “ p B a y T L AI 3 E 40}N 45O07 P U E 31j04d J0 I U A U E I S P I P N E U N ISERA LIFESCIENCES LIMITED (COVIDH TECHNOLOGIES LIMITED) CIN: 172200PN1993PLC252720 OffiNoc eA 1-1202, 12th Floor, Boulevard Towers Phas2e, CTS No 11, Sadhu Vaswani Chowk, Camp, Pune- 411001, Maharashtra, India (All amounts are In INR Lakhs unless otherwise stated} Unaudited Balance Sheet as at 30th September 2026 S e . SRR T e T T ‘I - PARICUARS [NoteNo qotember3n,2026 | unedo, 2026 ! % 2 Juned - | (2) |Non-current assets | {a) Property, Plant and Equipmen [Showing first 8,000 characters — download PDF for full document]