General Updates

tikona —ATNITIATNE Formerly known as GRAND FOUNDRY LIMITED COMMUNICATION Date: October 23, 2026 To, To, Manager (CRD) The Manager BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Bandra — Kurla Complex, Dalal Street, Mumbai — 400001 Bandra (East), Mumbai — 400 051 Scrip Code: 513343 SYMBOL: TIKONA Sub.: Outcome of the Board Meeting Ref: Regulation 30, 33 & other applicable Regulations of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI (LODR) Regulations, 2015”) Dear Sir/Madam, Pursuant to Regulation 30 and Regulation 33 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company at its meeting held today, i.e., Friday, October 23, 2026, has, inter alia, considered and approved the unaudited Financial Results of the Company for the quarter and half year ended on September 30, 2026, of the Financial Year 2026-27. The aforesaid Unaudited Financial Results together with the Limited Review Report are enclosed herewith. The extract of the Unaudited Financial Results shall be published in newspapers in accordance with Regulation 47 of the SEBI (LODR) Regulations. The Meeting commenced at 04:30 P.M. and concluded at 05:00. P.M. Please take the above information on record. Thanking you, For Tikona Communication Limited (Formerly known as Grand Foundry Limited) SONIA Digtallysigned by SONIA ARORA ARORA AHu AHUIA D5t Sonia Arora Company Secretary & Compliance Officer M. No. - A25863 Enclosed: As above Registered Office: 17, 1st Floor, A Wing, B No. 19, BKC Bandra Pinnacle Corporate Park, Mumbai - 400098 Corporate Office: B-16, First Floor, Sector 2, Noida, U.P, India = 201301 CIN No.: L61900MH1973PLC017655 € +91 9315615506 | www.tikonacomm.in | info@tikonacomm.in AGARWAL & SAXENA CHARTERED ACCOUNTANTS 15/7, Ground Floor, Sarvapriya Vihar, New Delhi-110016 Cell: +91-9810084941, +91-9899525419 E-mail: dc@agasax.com; agasax.delhi@agasax.org Limited Review Report on unaudited financial results of Tikona Communication Limited (Formerly known as Grand Foundry Limited) for the Quarter Ended 30" September 2026 and year to date results for the period from 1 April 2026 to 30*" September 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Tikona Communication Limited (Formerly known as Grand Foundry Limited) 1. We have reviewed the accompanying Statement of unaudited financial results of Tikona Communication Limited (Formerly known as Grand Foundry Limited) (hereinafter referred to as "the Company”) for the quarter and half year ended 30" September 2026 ("the Statement") being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. This Statement, which is the responsibility of the Company's management and approved by its 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 is in compliance with the presentation and disclosure requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations”). Our responsibility is to express a conclusion on the Statement based on our review. 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 (ICAI). A review 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. Attention is drawn to the fact that the figures for the quarter ended 30th September 2026 as reported in these unaudited financial results are the balancing figures between unaudited figures in respect of the half year ended 30 September 2026 and the published unaudited figures for the quarter ended 30 June 2026. The figures for the half year ended 30 September 2026 had only been reviewed and not subjected to audit. Attention is drawn to the fact that the unaudited financial results of the Company for the corresponding quarter and half year ended 30" September 2025 were reviewed by the predecessor auditors, M/s Ashwani & Associates, whose report dated 13" November 2025, expressed an unmodified conclusion on those unaudited financial results. Further, the Limited Review Report on unaudited financial results of Tikona Communication Limited Page 10f 2 (Formerly known as Grand Foundry Limited) for the quarter and half year ended 30° September 2026 financial results of the Company for the financial year ended 31 March 2026 were audited by the predecessor auditors, M/s ANSK & Associates, whose report dated 7 May 2026 expressed an unmodified opinion on those financial results. . Based on 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 aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For AGARWAL & SAXENA Chartered Accountants (FRN-002405C) Place: Noida Darshan Chhajer Date: 23.10.2026 Partner Membership No.: 088308 UDIN:- 26088308NBJBRZ6332 L (Fi om ri mt ee rd l R ye kv ni oe ww nR e ap so Gr rt ao nn d u Fn oa uu nd di rt ye d L if mi in ta en dc )i a fl o rr e ts hul et qs uo af r tT ei rk o an na d C ho am lfm u yn ei ac r a et ni do en d L 3i 0m "it Se ed p tember 2026 Pa ege 2 of 2 TIKONA COMMUNICATION LIMITED (Formerly named as GRAND FOUNDRY LIMITED) (CIN : L61900MH1973PLCO17655) 3 17, 1st Floor, A Wing, B No. 19, Trade Centre, BKC Bandra Pinnacle Corporate Park, Vidyanagari, Mumbai-400098 Ph. No. 9315615506; E-mail: info@tikonacomm.in; Website: www.tikonacomm.in Balance Sheet as at Se (p At me om ub ne tr 3 i0 , I2 N0 R2 6 l akhs, unless otherwise stated) As at As at Particulars SeptSe0m3bse r 30, March 31, 2026 Unaudited Audited A. ASSETS 1. N (ao )n - Pc rou pr er re tyn ,t Pa ls as nte t as n d Equipment e - (b) Capital Work in Progress - i (c) Financial Assets (i) Investment * = (ii) Loans G = (iii) Others financial assets - s ( (ed )) OD tef he er rr e nd o nt -a cx u ra rs es ne tt s a s( sN ee tt s) - - =- Total Non-current assets - = 2. Current assets (a) Inventories 472.94 84.56 (b) Financial Assets (i) Investments - r (ii) Trade receivables 3,499.96 1,242.02 (iif) Loans - = (iv) Cash and cash equivalents 14.15 10.14 (c) Other current assets 4.23 - Total Current Assets 3,991.28 -1,336.72 [T OTAL ASSETS 3,991.28 1,336.72 B. EQUITY AND LIABILITIES Equity (a) Equity Share capital 1,217.20 1,217.20 (b) Other Equity (1,481.25) (1,762.54 Total Equity (264.05) (545.34) Liabilities 1. Non-current liabilities (a) Financial Liabilities (i) Borrowing 623.68 662.03 (1) Other Financial Liabilities 42.04 17.19 (b) Deferred Tax Liabilities (Net) - = Total [Showing first 8,000 characters — download PDF for full document]