Consideration and approval of unaudited Standalone and consolidated financial results of the company for the half year ended 30 september 2026, alonf with limited review report issued by M/S Timsi and Associates, Chartered accountants

TIMSI & ASSOCIATES Chartered Accountants I HN AD LFE -P YE EN AD RE LN YT FA IU ND AI NT CO IR A' LS L EI SM UI LT TE SD E R NE DV EI DE SW E R PE TP EO MR BT E RO N 30 U ,2N 0A 2U 6D ITED STANDALONE The Board of Directors known as Earkart Private | imited) Earkart Limited Formerly Enclave, Shop No. 8-P, Street No. 6, Vasundhara India E W o S aa f te 3s a Et eth a e nD fa r m de v ek tl ee na hh tr eri " te- () ",v1 EL i1 Bi hbe0 em ew0 ii Le9 n (t id6 Lg se i, tdt ss ih tu ne i( gb n" a m Rt ic h ete Oc bto ulC e \m io d ap nma ab opn ty na iy soni t ”ny hn ]se"g ) C aS o nt f dma o t r p e Dat im nh se e y cn l t h op a suo l uf rf r s-U euyn aea Ra nu er td q i ue tt o in e rd hd ce e mdS e t nrSa e ten q spd u )a t i l e r Ro m e en b m ge e ue lr nF ati tn s3 ia 0 on , o nc f si 2 R ,a 0 el 2 g 2R u6 0e l 1 s a 5(u t" ,l it t h o as e n s M T a r u Sa h I Tp e tn t ni an tp hcdads ieqa ro i eer cn e p nau ug a g o od arS s, eCn Ce nv rat cor de a am a it nS ie m md ad nt nne i e ams npe d do c lbn e) cbm fcy ie n en aR aa n t' pu ysn nwt t ns c ra’l t)h id, o ne rs a R 1 ms iRw hme , M3 p hs e l3 r sa t2 wip a ii nm h0 o c rs eop 2 an eh du an nf 1a ls g ep et cr dp, ei n nt e sb y aami ;we s et v nc is fh cni ,n sa at re C tt ehmB to uy o e dr np Re a n 1 s ftn tpr ses dr ii ga rp e.d e on no u en fc d mn gsl pii o is p, a rgtef dp mi ot pl sb a nD ii odei esl er CA id n i re c c ,b et itc 3a lo tmy a, et i ie3t t lp h oo ao pef ms o0 f nr io 1 t s3w a amh h s, c re an ka e c is anuoC S ttdn u Ebo rte in tBe ea am mt nt I sde ip ah jn ea n( nn aL tA g np di ac gr ot 3sp' tdc e th mtr ,as hp ii u menn ea t neM g an rocr th t q r i ita ee up ni n d b es r al tn l ra C aagi ei hog s m e S g ga lpt im Ste ac ca na i te n c cn geon ae tn ro sd n tr oi tdt ur as a a ee i fn dr l ms na rta a ml ed an in ayn qs ud n( td c s u t t eA p ee lr c h te t orc i w e c ha rese csi o as tcc tpc et iol it rr sh nb a nr no rge ei t tte os itdbt ei e ve h rn .n r I ee d nng in r sa n d f e l a A O W 2 tu u 4 hed r 1 ei 0t cr E,o e no sr tn " ip' d R tos u yn e "csR v ,tie i b e is ei d sp wl o i o un ot eu fs y dr i i ib bs r n i ye t1l e0 vi ri ht e ie ey x mw p r F nie in ss n ts a ia tn c ucc tioc earo l odn fc a I l n Cnu c hfs e aoi rro w tmn i a e t t ro h i en o d t n t h A h e cpe c eSS ortt ufaa nont td re aa mm nr ee td dn s t o b o n yb f a IR ts nhee devd i i a Io e n (n w d 1 Ceo E Apu n Dr eg . nar de g ev e ni m te ew n A. u t ds i t( oS rR E o) f CONTACT: R +E 9G 1I -S 7T 8E 3R 8E 5D 8 3O 8F 0F 8I C /E 8: 8 A 0- 01 02 25, 3 4S 7e 9ct ,o Er M- A48 I, L N IO D:I D cA a( lU tP i) m si- s2 h0 a1 r3 m0 a1 @ gmail.com TIMSI & ASSOCIATES Chartered Accountants REGD. OFF: A-125, Sector - 48, NOIDA(U P) - 201301 CONTACT: +91-7838583808 ~ EMAIL ID: caltimsisharma@gmail.com Areview of interim 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. Conclusion Based on our review conducted as stated above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the aforesaid Accounting Standards and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of Regulation 33 oft he 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. For TIMSI & ASSOCIATES CHARTERED ACCOUNTANTS FRN: 020141C UDIN -26535006NCUHEB6994 TIMSI & ASSOCIATES F.R.N(P20141C CA TIMSI SHARMA PROPRIETOR M.NO.: 535006 Date: 05.11.2026 Place: NOIDA EARKART LIMITED (FORMERLY KNOWN AS EARKART PRIVATE LIMITED) Shop No. 8-P, Street No. 6, Vasundhara Enclave, East Delhi-110096, India CIN : L74999DL2021PLC399313 Statement of Assets and Liabilities as at September 30, 2026 (Rs. In Lakh) As at March 31, 2026| (1) EQUITY AND LIABILITIES 1. Shareholder's Funds (a) Share Capital 1,375.39 1,375.39 (b) Reserves and Surplus 5,165.78 5,059.13 6,541.16 6,434.52 2.Non Current Liabilities {a) Long Term Borrowings - - (b) Long Term Provisions 28.69 27.86 (c) Other Long Term Liabilities - s i 28.69 27.86 3.Current Liabilities (a) Short -Term Borrowings 122.27 024 (b) Trade Payables (i) Total outstanding dues of Micro and Small Enterprises 5.66 - (ii) Total outstanding dues of Creditors other than Micro and Small 207.78 180.09 Enterprises (c) Other Current Liabilities 110.12 82.33 (d) Short Term Provisions 58.46 22416 504.29 486.81 Total Equity & Liabilities 7,074.15 6,949.20 (1) Assets 1. Non Current Assets (a) Property, Plant & Equipment and Intangible Assets -Property, Plant and Equipment 848.91 511.63 -Intangible Assets 67.83 76.12 (b) Non-current Investments 123.66 14.96 (c) Deferred Tax Assets (Net) 3.15 8.99 (d) Long-term Loans and Advances 386.75 - (e) Other Non-current Assets 236.65 169.40 1,666.94 781.09 2. Current Assets (a) Inventories 1,436.97 1,081.76 (b) Trade Receivables 2,585.90 2,106.90 (c) Cash and Cash Equivalents 227.86 2,168.67 (d) Short-term Loans and Advances 791.91 44952 (e) Other Current Assets 364.56 351.24 5,407.20 6,168.10 Total Assets 7,074.15 6,949.20 Notes form intergral part of the Financial Results For and on behalf of the Board of Directors of C Earkart Limited (Formerly Known A: Earkart Private Limited) -~ / (r" e ; . . Rohit Misra Ajay r Giri GLE D Preeti Srivastava Managing Dirdtor, 8 CEQ Direcmtor & CFO \@\ .. Co/mpany Secretary DIN- 00775537 DIN- 09505964 Q X M No: A31615 S| NOIDA Place: Noida Date: 05.11.2026 ‘\‘ — EARKART LIMITED (FORMERLY KNOWN AS EARKART PRIVATE LIMITED) Shop No. 8-P, Street No. 6, Vasundhara Enclave, East Delhi-110096, India CIN : L74999DL2021PLC399313 Statement of unaudited financial results for the half year ended September 30, 2026 A (Rs. In Lakh) Half Year Ended on Year Ended ER—— 30th September, 2026 | 30th September, 2025 | Year ended March 31, (Unaudited) (Unaudited) 2026 (Audited) A. INCOME (a) Revenue from operations 3,090.75 2,228 57 5,403.53 (b) Other income: 18.07 k 244 1065 Total income 3,108.81 2231m 541418 B. Expenses (a) Cost of Material Consumed 1,553.41 661.66 2,363.28 (b) Purchases of Stock-in-Trade 648.89 351.50 898.40 () Changes in inventories of finished goods and Stock in Trade (62.63) 34134 29.55 (d) Employee benefits expenses 388.24 24961 595.69 (e) Finance Costs 7.39 3861 54.21 (f) Depreciation and Amortisation Expenses. 58.43 2262 66.03 (g) Other Expenses 353.53 31111 681.57 Total expenses 2,947.27 1,976.45 4,688.61 Profit before Exceptional and Extraordinary ltems and Tax 161.54 254.56 =1 725.56 Add: Exceplional items 5 = - Profit Before Tax 161.54 254.56 725.56 Less: Tax expense (1) Current tax 3226 65.86 185.28 (2) Deferred tax 5.84 337 50.27 (3) Earlier Tax/Prior Period Tax 677 - (3.:22) (4) MAT Credit ;. o = Total Tax Expense 44.86 69.23 232.33 Profit After Tax 116.68 185.33 493.23 [Earhings per share (1) Basic (in Rs) 0.85 135 3.99 (2) Diluted (in Rs.) 0.85 1.35 3.99 [Notes form intergral part of the Financial Resulls For and on behalf of the Board of Directors of [Earkart Limi ‘ormedly Known As Earkart Private Limited) Rohit Mis: Ajay Kumw[ reeti Srivastava Managing Diréctor 2CE0 Director& CFO <7} Company Secretary DIN- 00775537 DIN- 09505964 /‘1}\'\ L/¢}n No: A31615 Place: Noida 1% kffi NOIDA | Date: 05.11.2026 EARKART LIMITED (FORMERLY KNOWN AS EARKART PRIVATE LIMITED) Shop No. 8-P, Street No. 8, Vasundhara Enclave, East Delhi-110096, India CIN : L74999DL2021PLC399313 Cash Flow Statement for the half year ended September 30,2026 (Rs. In Laki)| For the half [Showing first 8,000 characters — download PDF for full document]