Statement of Deviation & Variation for the quarter ended September 30, 2026.

Date: 06.11.2026 Department of Corporate Services, BSE LIMITED P. J. Towers, Dalal Street, Mumbai – 400001. Ref. BSE Scrip Code: 531996 Sub: Outcome of the Meeting of Board of Directors held on Friday, November 6, 2026. Dear Sir/Madam, Pursuant to Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Schedule III of the said Regulations, we inform you that the Board of Directors of the Company at its meeting held today, i.e. Friday, November 6, 2026 at 04:15 P.M, inter alia, has approved the following items: 1. Considered and approved the Un-audited Financial Results (Standalone & Consolidated) of the company along with Limited Review Report for the Quarter and half year ended September 30, 2026 after these results are reviewed by the Audit Committee. We further inform you that the Board Meeting commenced at 04:15 pm today and concluded at 05:00 PM Kindly take same on your records. Thanking You, For Odyssey Corporation Limited Wilson Marshal John Whole-Time Director DIN: 02044154 Encl: 1. Un-Audited Financial Results for the quarter ended September 30, 2026. 2. Limited Review Report. B-102, Hari Darshan Bldg, Bhogilal Phadia Road, Kandivali (West), Mumbai - 400 067. Tel.: +91 22 2807 3468 / 69 • E: odysseycl9999@gmail.com • www.odysseycorp.in CIN : L67190MH1995PLC085403 CLB & ASSOCIATES INDIA CHARTERED ACCOUNTANTS 77, Mulji Jetha Bldg., 3 3rd Floor, i 185/ 118877,, Princes> s Street, 3 Marine Lines, 3 Mumbai -- 4000 0 2. » Tel.: +91-22-22052224, E-mail :info@clb.co.in / clb.fca@gmail.com * Website : www.clb.co.in HESOSEEED Limited Review Report on ‘unaudited standalone financial results of Odyssey Corporation Limited for the quarter and half year ended on September 30, 2026 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 The Board of Directors, Odyssey Corporation Limited. Mumbai We have reviewed the accompanying statement of unaudited standalone financial results (“the Statement") of Odyssey Corporation Limited ("the Company") for the quarter and half year ended on September 30, 2026, 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"). This Statement, which is the responsibility of the Company's Management and approved by the 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 read with the 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. 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 Statement is free of material misstatement. 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 of Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that may be identified in an audit. Accordingly, we do not express an audit opinion. Based on our review conducted as stated above, nothing has come to our attention that causes us to believe that the Statement, prepared in accordance with the aforesaid Indian Accounting Standards and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 oft he Listing Regulations as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For CLB & Associates Date: 06/11/2026 UDIN:26035783DLRCWBS5562 Borivali Off.: 216, Blue Rose Industrial Estate, Near Metro Mall, W.E. Highway, Borivali (East), Mumbai - 400 066. Tel.: 022-2854 0215, 2854 0216, 4603 0940, 3540 3137 ~ ODYSSEY CORPORATION LIMITED CIN No. L67190MH1995PLC085303 e 30.09.2026 | 30.06.2026 | 30.09.2025 | 30.09.2026 | 30.09.2025 income L Un-audited Audited 1 [Revenue from operations s 1,548.27 132055 | 121934 2,868.82 1,894.29 466153 W_|other income i : 24040 699.11 17086 93951 289.05 170162/ [T} _ TotalRevenue (I+1)| 178867 2,019.66| 139020 380833 218333 6363.15 W_|Expenses : i - [Cost of materials consumed. - - g - = E Purchase of Stock-in-Trade = 1,569.95 93211 165522 250206 2156.30 5409.60) (Changes In inventoof friniisehesd §o0as, work-in- rogress and Stockin-Trade 4071 256.93 (483.67) 297.64 (430.88)| (598.82) Employee Benefit Expense 8.08 836 11.33] 16.44 25.48 56.54) Financial Costs 003 - 03] 0.03 003 0.07 Depreciation and Amortization Expense 1286 1286} 13.42) 25.72 26.89| 52.62 Other Expenses 1871 2331 5633 42.02 94.70) 315.33] Total Expense 1,650.33 1233.57) 125268 2,883.91 187252 5235.34) A ::m efore exceptional and extracrdinary ems and i T s o7y o o VI_|Exceptional tems - P . - < s Vil_[Profit before extraordinary iterms and tax (V- V1) 13833 786.09 13752 S22 31082 112781 Vill_|Extraordinary items - 5 B - e - IX_[Profit before tax (Vi - IH) 13833 786.09 13752 92842 31082 112781 X_|1oxexpense: - (1) Current tax 3310 14860 3500 18270 75,00 160.00 {2) Income Tax of Earller Year - (433 - {33)] - (3] Deferred tax 10.30) (©30)] [X0) 060} 025 056 w0 [ProfitiLoss) from the period fram continuing T operations 104.53 64212 102.40 746.65 23157 2 Xi_|other Compreherisive income (net of tax) (971.75) 595,99 2699 375.76)] 56764 [726.77) tems that il be reclassified in P&La/c (1,298.57)! 796,44 EEY) (602.13) 75393 ©75.82) Income Tax refating to tems that will be reciassined to 326.67 (20025) 5.12) 12637 186.29) 24905 PaLa/c XIil_[Total Comprehensive Incoform thee period (XIeXil) (867.22) 123811 13139 37089 799.21 24048 A I e 447452 447492 375242 447092 375282 408242 Paid-up Equity share capital (st par Value of Rs.S each) XV_[Other Equity (Excluding revaluation reserves) < - 1363253 XVI_|a]Eaming per equity share before Exceptinal items . (1) Basic 01 (2] (30 085 031 118 (2) Dituted 011 078 55} 085 .24 100 [bjEarning per equity share after Exceptinal ltems ) Basic o1 [E) (30 0.85 031 118 2) Diluted 5 01 0.74 [0S 085 0.24] 100 [Notes: 1) The Above Financial results for the quarter and half year ended J0th September, 2026 have been prepared in accordance with the applicable indian accountin standard {Ind AS) notified by the Ministry of Affairs. 2) The above Financial Results were reviewed by the Audit Committee and Approved by the Board of Directors at their respective Meeting held on 6th Novembey 2026 3) Durinthge year Company has converted 7850000 warrants of Rs 14/- each into 7850000 equity shares of Rs 5/- each and balance Rs 9/- per warrants credited into securiies premium account. Hence equity capital has been increascd from 4082.42 acs t0 447492 lacs and securities premium account from 7918.07 lacs to 624,57 lace Galance warrants 7550000 has been lapsed and forfited by the company and amount received on these warrants @ Rs 3.50 credited to Capital reserve account. Consequently capital reserve Increased from 98.68 laces to 362.93lacs . 37 the auditors of the company have carried out "Limited Review” of the financial results for the Quarter and half year ended 30th September, 2026In terms of Regulation 33 of the SEBI {LODR) Regulations, 2015 and have expressed their unqualified opinion 5] The Company's business actity fall within @ singal primary [Showing first 8,000 characters — download PDF for full document]