As attached

. ... ·. (f Valiant Communications Limited (An ISO 9001 :2015 and ISO 14001 :2015 Certified Company) •: .•:•;::·; VALIANT Regd. Office : 71I1, Shivaji Marg, New Delhi-110015, India Corporate Identity No. : L7 4899 DL 1993 PLC056652 I GSTIN : 07 AAA CV 4250G l ZJ ·:: •: ·; ·~.· •: ·•. .·• .· .C....O.. M..M ..U . .N. I CATIONS T : +91-11-4105 5601, 4105 5602, 4105 5603, 2592 8415, 2592 8416, 2541 0053 •• •••••• • F: +91-11-2543 4300, 4105 5604 E : admin@valiantcom.com I W : www.valiantcom.com Date: 05-11-2026 The General Manager Corporate Relationship Department BSE limited, pt Floor, New Trading Ring, Rotunda Building, P.J. Towers, Dalal Street, Fort Mumbai - 400 001 Sub: Outcome of the Board Meeting RE: Un-Audited (Standalone and Consolidated) Financial Results for Quarter ended September 30th 2026 Dear Sir, Please find enclosed herewith the Standalone and Consolidated Unaudited (Reviewed} Financial Results along with the Segment-wise Revenue & Results for the quarter ended September 30th 2026, approved at the meeting of the Board of Directors' held on 05-11-2026, commenced at 11:00 a.m. and concluded at 12:25 p.m., at the registered office of the Company. Please also find enclosed the Limited Review Reports by Statutory Auditors of the Company for the aforementioned Standalone and Consolidated Unaudited (Reviewed) Financial Results for the quarter ended on September 30th 2026. These are also being made available on the website of the Company atwww.valiantcom.com This is for your information and records. PAWAN NANAK BANSAL & CO. Chartered Accountants Limited review report on Unaudited Quarterly and year-to-date Standalone Financial Results of Valiant Communications Limited under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 To the Board of Directors of Valiant Communications Limited 1. We have reviewed the accompanying Statement of unaudited standalone financial results of Valiant Communications Limited ('the Company') for the quarter ended 30 September 2026 and year-to-date results for the period from 1 April 2026 to 30 September 2026, 'Unaudited Standalone Statement of Assets and Liabilities as at 30 September 2026' and 'Unaudited Standalone Statement of Cash Flows for the six months ended 30 September 2026' together with the notes thereon (the "Standalone Statement"). The Standalone statement has been prepared by the Company pursuant to the requirement of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations, 2015"), which has been initialled by us for identification purposes. 2. This Standalone Statement, which is the responsibility of the Company's management and approved by Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to issue a report on the Standalone 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. 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. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Email: capawanbansal@yahoo.com Head Office: Z-418 B, Sector-XII, NOIDA (U.P.) 201 301 Ph.: 0120 - 2534475, 2547274 Cell: 9810224621 Branch Office: T-6, 202, Kapil Malhar, CHS, Baner Road, Pune (MAH.) - 411047, Cell: 7745070033 Standards and other accounting principles generally accepted in India and 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 on the Standalone Statement is not modified in respect of the above matter. Pawan Nanak Bansal & Co. Chartered Accountants Partner M. No. 510960 Place of Signature: New Delhi UDIN: 2 '51oq(()T\JC,£Vl-62.&-$ Date: 05. 11.2026 VALIANT COMMUNICATIONS LIMITED Regd. Office : 71/l, Shivaji Marg, New Delhi - 110 015 Corporate Identification Number: L74899DL1993PLC056652 Unaudited Financial Results (Stand-Alone) for the quarter ended on 30-09-2026 ~in Lacs Year to date figures for the Quarter ended Year ended period ended N. Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1. Income a) Revenue from operations 2,329 2,514 2,006 4,843 3,818 8,411 b) Other income 94 76 37 170 63 163 Total income 2,423 2,590 2,043 5,013 3,881 8,574 2. Expenses a) Cost of raw materials consumed 817 887 597 1.704 1,133 2,679 b) Purchases of stock-in-trade - - - - - c) Changes in inventories of finished goods, work- (47) (16) 59 (63) 136 144 in-progress and stock-in-trade d) Employee benefits expenses 278 284 222 562 448 1,090 e) Depreciation and amortization expenses 81 77 70 158 137 288 f) Finance cost 6 6 5 12 9 19 g) Other expenses 290 272 423 562 755 1.426 Total expenses 1,425 1,510 1,376 2,935 2,618 5,646 Profit/ (loss) before exceptional items and tax (1- 3. 998 1,080 667 2,078 1,263 2,928 4. Exceptional Items - - - - 5. Profit/(loss) before tax (3-4) 998 1,080 667 2,078 1,263 2,928 6. Tax expenses a) Current tax 257 279 167 536 320 783 b) Deferred tax (5) (7) 1 (12) (2) (21) Total tax expenses (6) 252 272 168 524 318 762 Profit (Loss) for the period from continuing 7. 746 808 499 1,554 945 2,166 operations (5-6) 8. Profit/{loss) from discontinued operations - - - - - - 9. Tax expense of discontinued operations - - - - - 10. Profit/(loss) from discontinued operations after - - - - - - tax (8-9) 11. Profit/(loss) for the period (7+10) 746 808 499 1,554 945 2,166 12. Other Comprehensive Income (a+b) (2) (1) (1) (3) (2) (18) a) Items that will not be reclassified to profit or loss-Remeasur.ement of the employee defined (3) (2) (1) (5) (3) (24) benefit plans b) Income tax relating to items that will not be 1 1 0 2 1 6 reclassified to profit or loss* Total Comprehensive Income for the period 13. 744 807 498 1,551 943 2,148 (11+12) 14. Paid up equity share capital (Face value per· 1,169 1,169 763 1,169 763 1,144 share'{ 10/-) 15. Other equity 7,877 Earnings per equity share (not annualized) (Refer Note 3 and 4) Basic (in'{) 6.38 6.97 4.36 13.35 8.26 18.93 Diluted (in'{) 6.31 6.90 4.36 13.20 8.26 18.88 Notes: 1. The standalone unaudited financial results for the quarter ended Sept. 30, 2026 ('the Statement') were reviewed by the Audit Committee and approved by the Board of Directors of Valiant Communications Ltd. ('the Company') at its meeting held on November 5, 2026. These financial results have been subject to limited review by the statutory auditors of the Company. 2. Financial results for all the periods presented, have been prepared in accordance with the recognition and measurement principles of Ind AS notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. 3. During the previous financial year, the [Showing first 8,000 characters — download PDF for full document]