Approved the Unaudited Financial Results (Standalone and Consolidated) along with the Limited Review Report for the quarter and half year ended September 30, 2026, duly reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company.

6th November, 2026 Dy. General Manager BSE Limited Corporate Relationship Dept. 1st Floor, New Trading Ring, Rotunda Bldg., PJ Towers, Dalal Street, Fort, Mumbai – 400 001 Scrip Code: 538993 Sub: Outcome of meeting of Board of Directors of Purohit Construction Limited (“the Company”) held on November 06, 2026 Ref: Regulation 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir / Madam, In continuation of our letter dated October 23, 2026, and pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board of Directors at their meeting held today i.e. on Friday, November 06, 2026 has, inter alia: a. Approved the Unaudited Financial Results (Standalone and Consolidated) along with the Limited Review Report for the quarter and half year ended September 30, 2026, duly reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company. Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose Unaudited Financial Results (Standalone and Consolidated) along with the Limited Review Report for the quarter and half year ended September 30, 2026 as Annexure A. The meeting of the Board of Directors commenced at 01:40 p.m. and concluded at 02:15 p.m. Kindly take this information on your records and acknowledge the receipt. Thanking you, Yours faithfully, For Purohit Construction Limited Nishit Sandhani Company Secretary FCS 13357 Encl.: As above BNPS AND ASSOCIATES LLP Chartered Accountants INDIA INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS THE BOARD OF DIRECTORS OF PUROHIT CONSTRUCION LIMITED, 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of PUROHIT CONSTRUCTION LIMITED (the "Company") for the Quarter ended June 30, 2026 (the "Statement') attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI( Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the Listing Regulations"). 2. This statement is the responsibility of the Company's Management and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind As 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express conclusion on these Financial Statements 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 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 provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3, nothing has come to our attention that causes us to believe that the accompanying Statenent of Unaudited Financial Results, prepared in accordance with applicable Indian Accounting Standards and other recognized accounting practices and policies 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 ist o be disclosed, or that it contains any material misstatement. 5. Emphasis of Matter: We draw attention to Note 3 to the financial results, which describes the GST demand for the inancial year 2017-18, the rejection of the ComearıysSagpeal by the Commissioner (Appeals) www.bnpsca.com AnDAninedabad | Bengaluru | Rajkot | Raichur Formerly known as Bohara Bhandar Bng or Associates LLP Cled Aco BNPSand Associates LLP, a Limited Regd. office: 2nd Floor, #12-10-89/1, Ahmedabad Office:804, Mauryansh Liability Partnership bearing LLP Anagha Complex, Sath Kacheri Elanza, B/S. Parekhs Hospital, Shyamal Identification No. AAC-7321 Road, Raichur, Karnataka - 584101. Coss Roads, Satelite, Ahmedabad-380015: vide order dated June 24, 2026, the appeal filed by the Company before the Goods and Services Tax Appellate Tribunal ("GSTAT") On September 29, 2026 along with the pre-deposit of 20.84 lakh, and the provision of R69,45 lakh recognised by the Company in respect of the matter, representing its current best estimate of the liability. The ultimate outcome of the matter is dependent upon the decision of the appellate authorities. Our conclusion is not modified in respect of this matter. For B N PS and Associates LLP Chartered Accountants Firm Registration No.: 008127S/S200013 Romit Shethwala Sa ndA sSOCIate Partner Membership No.: 155228 ceAhmedabad) Place: Ahmedabad UDIN NO.: aílss22X& FFZLISTO Date :06/11/2026 d Accou PUROHIT CONSTRUCTION LIMITED CIN : L45200GJ1991pLCO1 58ZE Regd.Office: 401, purohit House, Opp. Stadium, Navrangpura, Ahmedabad-380 OO9 STATEMENT OF STANDALONE UNAUDITEO FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDEO 3OTH SEPTEMBER, 2026 ) Cost of Materials Consumed (b) Purchases of Stock-in-Trade in lnventories of Finished Goods, Work-in-Progress And Stock-in-Trade (d) Employee Benefits Expenses (e) Finance Costs 9.95 Profit / (Loss) before exceptional items and tax ---0l-.3|-2- | - -._- 33.86 I Profit /(Loss) after exceptional items and before tax 0.32 33.86 (2) Deferred Tax Profrt / (Loss) for the period from discontinued Tax expense of discontinued operations for the period from discontinued Profit / (Loss) for the period (7+10) A. (i) ltems that will not be reclassified to B. (i) llems that will be reclassified to Totrl Comprehensive lncome (1 1+12) -33.56 (Face value of Rs. 10 Share (for continuing and discontinued 440 56 a) Basic EPS(Rs.) STANOALONE BALANCE SHEET AS AT 3oth SEPTEMBER 2026 (Rs. ln Lakhs) I ASSETS Non-current,Assets m 1 :lLrill:r,l' a) Prop.'ny, Plant and Equipment 9.29 9.59 i. lnvestments ( refer note 5) 0.53 0.02 0.19 0.31 5.43 5.43 4.77 5.05 (Net) 7.77 7.77 -Current Assets 27.99 28.17 CurientAssets % :::ll ll,:,.,irLL Trade Receivables 92.03 1 05,33 1.25 1.78 u/ vurrcnr tax ASseI (Net) 1.90 1.90 c) Other Current Assets 43.97 22.82 urrent Assets 139.16 13{.83 167-14 1 60.00 aft )g . Er q't uy ity Share Capitat i::;t;i4siti;;llfr\ ; I lL 440.56 440.56 b) Other Equity -388.49 -299.65 Total Equity 52.07 140.91 LiaLllitios i=,ri No,.Current Liatritiil"" i Lr .F.:: a) Provision for Litigation (refer note 3) 69.45 0) P TOVI SiON S 7.86 7.86 Total Non-Current Liabilities 77.31 7.86 Current tidfititisa L i;:;::,9;15 ?#ffirlii#$S a) Lrabilities i. Borrowings 26.96 ii. Trade Payables - T| o o tata t t oo uu tsts tata nn dd inin gg ddu ue @s of i sm eic sro enterprises and small enterorise a; nd 0.50 0.33 small enterprises 8.45 8.38 iii. Other financiat liabilities 1.61 1.60 b) Provisions 0.20 0.20 c) Liabilities 0.04 0.72 Current Liabilities 37.76 11.23 TOTAL EQUITY & LIABILITIES I 167.'t4 ,160;00 STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED 3oth SEPTEMBER 2026 1 cAS,1_Elio-rv't_qlE84TlNG ACTtVtTtES ORE TAx -88.57 -33.85 Adjustment For: 0.30 0.60 69.45 0.00 vpc-, ou19 rruil. oerore vyarxtng Lapttat unangea -18.81 -33.26 iAoJusrment For: l( Decrease in Trade Receivables 1 3.3C 32.63 Other Assets -21.03 13.01 l(rnciease) / uecrease tn lnventones 0.00 0.00 ( ) rn Trade Payables 0.24 0.41 lncrease / (Decrease ) in Other Financial Liablities 0.02 0.4€ lncrease / (Decrease) in provisions 0.00 1.3 [Showing first 8,000 characters — download PDF for full document]