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

SRM ENERGY LIMITED REGD. OFFICE: FLAT 1/2/3, DLF BUILDING, OPP. SAVITRI CINEMA COMPLEX, GREATER KAILASH 2, NEW DELHI-110048 CIN L17100DL1985PLC303047 website: www.srmenergy.in TEL. NO. +91- 93265 89343 email: info@srmenergy.in Date: 5th November 2026. Department of Corporate Service (DCS-CRD), Bombay Stock Exchange Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai – 400 001. Sub: Approval of Un-Audited Standalone Financial Results for the quarter & half year ended September 30, 2026. Ref: SRM Energy Limited. (Scrip Code: 523222). Dear Sir, In pursuance of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 we hereby submit following documents: 1. Un-Audited Standalone financial results for the quarter & half year ended 30th September 2026; 2. Auditors Limited Review Report for the Quarter & half year ended 30th September 2026. You are requested to kindly take the same on your records. Thanking you, For SRM Energy Limited UMESH NARPATCHAND SANGHVI MANAGING DIRECTOR DIN: 00467579 RAJAT ASSOCIATES Chartered Accountants Address: 1210, Tower-A1, Corporate Park, Noida Sec-142, Gautam Buddha Nagar-201305 (Uttar Pradesh) Contact: 0120-4541862 E-mail-cashivanand12@gmail.com Independent Auditor’s Review Report The Board of Directors SRM Energy Limited [CIN: L17100DL1985PLC303047] INTRODUCTION 1. We have reviewed the accompanying statement of standalone unaudited financial results of SRM Energy Limited (“the Company”) for the quarter ended 30th September, 2026 (“the Statement”). 2. This Statement, which is the responsibility of the Company’s management and approved by the 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 Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). Our responsibility is to issue a report on the Statement based on our review. SCOPE OF REVIEW We conducted our review of the accompanying 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 substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under Section 143(10) of the Companies Act, 2013, 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 on this Statement. BASIS OF QUALIFIED OPINION Attention is drawn to Note 3 of the Statement which describes that the Company has no business operations and is continuously incurring cash losses. The Company has accumulated losses and its net worth has been fully eroded. Further, its current liabilities exceeded its current assets as at 30th September, 2026. In the absence of any supportive audit evidence, there is material uncertainty of the Company’s continuity as going concern and its ability to meet its financial and operational obligations as and when they fall due. QUALIFIED CONCLUSION Based on our review conducted as stated above, except for the possible effects of the matters described in the ‘Basis for Qualified Opinion’ paragraph, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the applicable accounting standards and other recognized accounting principles and practices, has failed to disclose the information required under Regulation 33 of the Listing Regulations, including the manner of such disclosure, or contains any material misstatement. RAJAT ASSOCIATES Chartered Accountants Address: 1210, Tower-A1, Corporate Park, Noida Sec-142, Gautam Buddha Nagar-201305 (Uttar Pradesh) Contact: 0120-4541862 E-mail-cashivanand12@gmail.com EMPHASIS OF THE MATTER We draw attention to the fact that the Company has recognised other income amounting to ₹357.40 lakhs during first quarter, pursuant to the remission/waiver of an outstanding liability previously recorded under the head "Unsecured Loans" in its books of account. The recognition of the aforesaid income is based on the remission/waiver of the outstanding loan liability by the concerned lender, as represented by the management of the Company. Consequently, the Company has derecognised the corresponding financial liability and recognised the amount thereof as other income in the Statement of Profit and Loss. The aforesaid income is non-recurring in nature and has contributed to the reported profitability of the Company for the period under review. Accordingly, the financial results should be read and interpreted after considering the impact of such non-recurring income. Our opinion is not modified in respect of the above matter. For Rajat Associates Chartered Accountants Firm’s Registration No: 001885C CA. Shivanand Chaudhary Partner Membership No: 522827 Place : Noida Date : 5th November 2025 UDIN: 26522827VDHLXL4552 SRM ENERGY LIMITED Registered Office: Room No. 2, Ground Floor, 1A Mall Road, Shakti Kunj, Vasant Kunj, New Delhi - 110070 CIN: L17100DL1985PLC303047 Website: www.srmenergy.in Email: info@srmenergy.in Tel No: +91-011-45768283 Statement of unaudited financial results for the quarter ended 30 September 2026 (Rs. in lakhs except per share data) Quarter ended Half year ended Year ended Sr. No. Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 (Unaudited) (Unaudited) (Audited) (Unaudited) (Audited) (Audited) 1 Income (a) Revenue from operations - - - - - - (b) Other income - 357.40 3.77 357.40 3.77 227.12 Total income - 357.40 3.77 357.40 3.77 227.12 2 Expenses (a) Employee benefits expense 0.88 0.43 7.27 1.31 13.86 26.77 (b) Finance costs 0.00 - 0.00 0.00 - - (c) Other expenses 2.51 5.94 8.52 8.45 141.63 147.22 Total expenses 3.39 6.37 15.79 9.76 155.49 174.00 3 Proft / (loss) before tax (1-2) ( 3.39) 351.03 ( 12.02) 347.64 ( 151.72) 53.12 4 Tax expense (a) Current tax - - - - - 21.06 (b) Adjustment in respect of tax of earlier years - - - - - - (c) Deferred tax - - - - - - - - - - - 21.06 5 Profit / (loss) for the period (3-4) ( 3.39) 351.03 ( 12.02) 347.64 ( 151.72) 32.06 6 Other comprehensive income A (i) Items that will not be reclassified to profit or loss - - 0.17 - ( 0.33) ( 0.50) (ii) Income tax relating to items that will not be reclassified to profit or loss - - - - - - B (i) Items that will be reclassified to profit or loss - - - - - - (ii) Income tax relating to items that will be reclassified to profit or loss - - - - - - Total other comprehensive income / (loss), net of tax - - ( 0.17) - ( 0.33) ( 0.50) 7 Total comprehensive income / (loss) for the period (5+6) ( 3.39) 351.03 ( 12.19) 347.64 ( 152.05) 31.57 8 Paid up equity share capital (face value of Rs. 10 each) 906.00 906.00 906.00 906.00 906.00 906.00 9 Other equity (1,284.66) 10 Earning per equity share (face value of Rs. 10 each) Basic (Rs) - not annualised ( 0.04) 3.87 ( 0.13) 3.84 ( 1.67) 0.35 Diluted (Rs) - not annualised ( 0.04) 3.87 ( 0.13) 3.84 ( 1.67) 0.35 Notes: 1 Theaboveunauditedfinancialresultsforthequarterandhalfyearended30September2026havebeenreviewedandrecommendedbytheAuditCommitteeand approvedbytheBoardofDirectors,attheirrespectivemeetingsheldon5thNovember2026.ThestatutoryauditorsoftheCompanyhavecarriedoutlimitedreview of the above results and have issued Qualified Opinion. 2 Theaboveunauditedfinancialresultsforthequarterandhalfyearended30September2026havebeenprepared [Showing first 8,000 characters — download PDF for full document]