Unaudited Financial results for the half year ended on September 30, 2026

DHARNI CAPITAL SERVICES LIMITED (Formerly Known as Dharni Online Services Private Limited) CIN: L74120KA2015PLC084050 Address: 816, 7TH FLOOR, OXFORD TOWERS, OLD AIRPORT ROAD, KODIHALLI, BANGALORE - 560008 Phone: +91 9945164270; Email: hemant.dharnidharka @dharnigroup.com ; Website: www.dharnicapital.com DATE: 06.11.2026 ISIN: INEOM9Q01011 SCRIP CODE: 543753 SCRIP ID: DHARNI PAN NO. AAFCD5116N BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400 001 Sub: Outcome of Board Meeting dated 6 November, 2026 Dear Sir/Madam, With reference to the above subject, we hereby inform you that the meeting of Board of Directors of the Company held on Friday, 6 November, 2026 at the Registered Office of the Company at 816, 7TH FLOOR, OXFORD TOWERS, OLD AIRPORT ROAD, KODIHALLI, BANGALORE - 560008 KA IN commenced at 12.30 p.m. and concluded at 1.15 p.m. have inter alia considered and approved the following: 1. Un-audited standalone financial results of the Company and limited review report thereon from the Auditor for the half year ended on 30th September, 2026 as recommended by the Audit Committee. 2. Un-audited consolidated financial results of the company and limited review report thereon from the Auditor for the half year ended 30th September, 2026 as recommended by the Audit Committee. Kindly take note of the above. Thanking you, For M/s. DHARNI CAPITAL SERVICES LIMITED DISHA JAIN COMPANY SECRETARY M.NO: A64700 BSD&CO. Chartered Accountants INDIA Head Office: Tel: 080- 4851 7108/ 4218 4686 No 14/3, 10" ‘C’ Main, E-mail: bangalore@bsdgroup.in Jayanagar 1* Block, Bengaluru- 560 011, India. Website: www.bsdgroup.in INDEPENDENT AUDITOR’S LIMITED REVIEW REPORT TO THE BOARD OF DIRECTORS OF M/S. DHARNI CAPITAL SERVICES LIMITED — BENGALURU: Independent Auditor’s Limited Review Report on the Half year and year to date Unaudited Standalone Financial Results of M/s Dharni Capital Services Limited pursuant to the regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations 2015. Opinion We have reviewed the accompanying statement of unaudited standalone financial results of M/s. Dharni Capital Services Limited, Bengaluru (‘the Company’) for the half year ended 30" September 2026 and the statement of assets and liabilities and statement of cash flows as at and for the year ended on that date, attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (‘listing regulations’). This statement which 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 there under and other accounting principles generally accepted in India, Our responsibility is to express a conclusion on the statement based on our review. Basis for Opinion We conducted our review in accordance with the Standards 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 statement is free of material misstatement(s). 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. We have not performed an audit and accordingly, we do not express an audit opinion. Offices at: 4 New Delhi + Udaipur BSD & CO. CS Chartered Accountants awe Based on our review conducted and procedures performed as stated in Paragraph 3 above, nothing has come to our attention that cause us to believe that the accompanying statement of unaudited financial results, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (“Ind AS”) specified under section 133 of the Companies Act 2013, as amended, read with relevant rules issued there under and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. afe ae fe He fe fe ake ake ake For BSD & Co. Place: Bengaluru Chartered Accountants Date: 6" November, 2026 Firm Registration No. 0003128 Rishav Saraf Partner Membership No.:230591 UDIN: 26230591ZMSEZS1853 Dharni Capital S ervices Limited 816, 7th Floor, Oxford Tower, HAL, Old Airport Road, Bangalore - 560008 CIN : L74120KA2015PLC084050 Standalone Balance Sheet as at 30th September, 2026 Amounts (in lakhs) Particulars As at 30.09.2026 As at 30.09.2025 As at 31.03.2026 (Unaudited) (Unaudited) (Audited) ASSETS 1 |Non-Current Assets (a) Property, Plant and Equipment 149.37 78.43 168.38 (b) Capital Work-in-Progress - - - (c) Financial Assets (i) Investments 3,015.22 1,486.42 1,886.59 (d) Deferred Tax Assets (Net) 3.11 1.32 3.11 (e) Other Non-Current Assets - 133.00 700.00 2 |Current Assets (a) Inventories - - - (b) Financial Assets (i) Trade Receivables 23.03 57.08 16.01 (ii) Cash and Cash Equivalents 5.61 411.01 3.62 (c) Current Tax Assets (Net) - 7.27 5.76 (d) Other Current Assets 127.19 108.04 116.10 Total Assets 3,323.53 2,282.57 2,899.57 EQUITY AND LIABILITIES 1 |Equity (a) Equity Share Capital 203.70 203.70 203.70 (b) Other Equity 2,226.79 1,963.67 2,117.53 Liabilities 2 |!Non-Current Liabilities 837.40 - 223.23 3 |Current Liabilities (a) Financial Liabilities (i) Borrowings 30.84 87.19 311.86 (i) Trade Payables 0.95 7.05 0.81 (b) Other current liabilities 20.25 20.71 41.94 (c) Provisions 0.25 0.25 0.50 (d) Current Tax Liabilities (Net) 3.35 - - Total Equity and Liabilities 3,323.53 2,282.57 2,899.57 Place: Bangalore As per our report of even date Date: 6th Nov, 2026 For Dharni Capital Services Ltd Hemant Dharnidharka Managing Director DIN:07190229 Dharni Capital S ervices Limited 816, 7th Floor, Oxford Tower, HAL, Old Airport Road, Bangalore - 560008 CIN : L74120KA2015PLC084050 Standalone Statement of Profit and Loss for the period ended 30th September, 2026 Amounts (in Lakhs) For the Six Months | For the Six Months | For the Year ended Particulars ended 30th ended 30th 31st March 2026 September 2026 September 2025 (Unaudited) (Unaudited) (Audited) I |Revenue From Operations 145.61 266.66 555.55 II JOther Income 84.20 56.43 111.50 II] |Total Income (I+ID 229.81 323.09 667.05 IV |EXPENSES Cost of Materials Consumed - - -| Employee Benefits Expense 42.39 41.61 84.89 Finance Costs 3.88 2.54 6.42 Depreciation and Amortization Expense 19.03 5.55 27.19 Other Expenses 18.50 96.68 167.61 Total Expenses (IV) 83.80 146.38 286.11 V_ |Profit/(Loss) Before Tax (III-IV) 146.01 176.71 380.94 Tax Expense: VI (1) Current Tax 36.75 44.54 96.70 (2) Deferred Tax - - (1.79) (3) Tax of Earlier Years - - - VII |Profit (Loss) for the Period (V-VI) 109.26 132.17 286.03 VII |Other Comprehensive Income (i)Items that will not be reclassified to Profit/Loss -Additional Depreciation due to change in estimate - - -| (ii) Income tax relating to above -Deferred Tax on above - - -| (i) Items that will be reclassified to Profit/Loss - - -| (ii) Income tax relating to above - - -| IX |Other Comprehensive Income for the Period - - - X Total Comprehensive Income for the Period (VII+IX) 109.26 132.17 286.03 X = |Earnings per Equity Share (1) Basic [Showing first 8,000 characters — download PDF for full document]