Un-audited Financial Results for the half year ended September 30, 2026

Wherrelz IT Solutions Limited, Plot No. 15, Road 10, Sec -1 New Panvel East Raigrah, Navi Mumbai, Maharashtra, India, 410206 CIN: U74999MH2014PLC260236 +91. 9428817400 Website - https://wherrelz.in/ wherrelzit@gmail.com https://wherrelz.in/ 05th November, 2026 BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Kala Ghoda, Fort, Mumbai - 400 001 Security Code: 543436 Security ID: WITS ISIN: - INE0IM001015 Dear Sir/ Madam, SUB: Outcome of the board meeting held on 5th November, 2026 Ref: Regulation 30 & 33 of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirement) Regulation, 2015. With reference to above subject and in compliance with Regulation 33 and 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby submit the outcome of the Meeting of the Board of Director held on today i.e., 5th November, 2026 at 12:00 p.m. and concluded on 12.45 p.m., Board of Directors has considered and approved Unaudited Financial Results for the half year ended September 30, 2026. You are requested to take the above information on records and disseminate the same Thanking you Yours faithfully, For, Wherrelz IT Solutions Limited Pankaj Saxena Director DIN:10289985 Auditor's Limited Review Report On Unaudited Financial Result of the Company for Half Year ended September 30, 2026 Pursuant to the Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015 The Board of Directors Wherrelz IT Solutions Limited Plot No. 15, Road 10, Sec -1 New Panvel East Navi Mumbai Raigarh MH 410206 IN CIN: -U74999MH2014PLC260236 We have reviewed the accompanying Unaudited Financial Results of WHERRELZ IT SOLUTIONS LIMITED (`the Company') for the half year ended September 30, 2026 being submitted by the company pursuant to the requirement of Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 as Amended. 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. These standards require that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus it provides Jess assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 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. These standards require that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus it provides Jess assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. For B B Gusani & Associates Chartered Accountants Bhargav B Gusani Proprietor Membership No: 120710 FRN: 0140785W Place: Jamnagar Date: November 5th, 2026 UDIN : 26120710ZARDEV2418 WHERRELZ IT SOLUTIONS LIMITED CIN: U74999MH2014PLC260236 (Previously known as "Wherrelz IT Solutions Private Limited before conversion to public limlted company on 4th July 2021) Registered Office: Plot No. 15, Road 10, Sec -1 New Panvet East Navt Mumbai Raigarh MH 410206 IN Unaudited statement of Assets and liabilities as on September 30, 2026 (Rupees in Lakhs) As at September Particulars As at March 31,2026 30,2026 ASSETS 1 Non-current assets a) Property, Plant and Equipment 1.33 1.53 b) Capital work-in-progress - - c) Investment Propert - - d) Goodwil - - e) Other Intangible assets 361.76 3 61.76 f) intangible assets under development - - g) Biological Assets other than bearer plants - - h) Investments accounted for using equity method - - i) Financial Assets - - (i)) Investments - - (ii)Trade receivables - - (iii)Loans - - (iv) Security Deposits - - I) Deferred tax assets (net) 0.82 0.82 j) Other non-current assets - - 2 Current assets - a) inventories - - b) Financial Assets - - (i) Investments - - (Ii)Trade receivables 432.51 4 51.64 (iii) Cash and cash equivalents 8 .22 28.22 (iv)Bank balances other than Cash and cash equivalents - - (v) Short Term loans & Advances - - (vi)Balances with Government - - (vii) Others 3,711.61 3,740.98 c) Current Tax Assets (Net) - - d) Other current assets - - 3Non-current assets Classified as held for sale - - 4Regulatory deferral account debit balances and related deferred tax - - TOTAL ASSETS 4,516.25 4,584.95 EQUITY & LIABILITIES: Equity a) Equity Share capital 38.96 38.96 b) Other Equity (768.27) (768.72) c) Share issue against warrant - - Liabilities 1) Non-Current Liabilities a) Financial liabilities - - (I) long Term Borrowings - - (ii) Trade payables - - Other financial liabilities (other than those specified in item (b), to be (iii) specified) b) Provisions - - c) Deferred tax liabilities {Net) - - d) Deferred government grants (non current) - - e) Other non-current liabilities - - 2) Current liabilities - a) Financial Liabilities - - (I) Short Term Borrowings 4,677.03 4,677.03 (ii) Trade payables - - Total Outstanding Dues of aeditors micro and small enterprise - - Total Outstanding Dues of creditors other than micro and small 407.28 4 76.34 enterprise (Iii) Other financial iiabilitles - - a) Provisions 2.85 2.85 b) Income/Current Tax liabilities (Net) - - c) Other Current liabilities 158.40 1 58.49 TOTAL LIABILITIES 4,516.24 4584.95 (0.00) 0.00 WHERRELZ IT SOLUTIONS LIMITED For and on behalf of the Bord and Directors Mr.Pankaj N Saxsena Date: 05/11/2026 Managing Director Place: Jamnagar DIN : 10289985 WHERRELZ IT SOLUTIONS LIMITED CIN: U74999MH2014PLC260236 (Previously known as "Wherrelz IT Solutions Private Limlted before conversion to pubilc limlted company on 4th July 2021) Registered Office: Plot No. 15, Road 10, Sec -1 New Panvel East Navi Mumbai Raigarh MH 410206 IN Statement of Unaudited Financial Result for the half year ended as on 30/09/2026 ( Rs. In Lakhs Except per share data) Half Year Ended For The Year Ended Particulars 30-09-2026 31-03-2026 30-09-2025 31-03-2026 31-03-2025 A Date of start of reporting period 01-04-2026 01-10-2025 01-04-2025 01-04-2025 01-04-2024 B Date of end of reporting period 30-09-2026 31-03-2026 30-09-2025 31-03-2026 31-03-2025 C Whether results are audited or unaudited Unaudited Audited Unaudited Audited Audited 1 Revenue From Operations (a) Revenue From Operations 8.60 686.46 1,278.55 1,965.01 1,071.76 (b) Other Income - 0.85 0.06 0.92 0.03 Total Income 8.60 687.31 1,278.61 1,965.93 1071.79 Expenditure (a) Cost of materials consumed - (b) Purchases of stock-in-trade (c) Changes in inventories of finished goods, work-in- progress and - - - - stock-in-trade (d) Employee benefit expense 1.20 1.20 23.18 24.38 12.21 (e) Finance Costs - - - - (e) Depreciation and amortisation expense 0.21 0.13 0.71 0.85 1.79 (f) Other Expenses 6.74 688.18 1,230.06 1,918.23 1,952.12 Total expenses 8.15 689.51 1,253.95 1,943.47 1,966.12 Profit (loss) Before exceptional & Extraordinary items and Tax 0.45 (2.20) 24.66 22.46 (894.33) Exceptional items Profit (loss) from ordinary activates before Extraordinary Items and 0.45 (2.20) 24.66 22.46 (894.33) Extraordinary items - Profit (loss) from ordinary activities before tax 0.45 (2.20) 24.66 22.46 (894. 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