Unaudited financial result for the quarter & half year ended September 30, 2026 alongwith limited review report by the Statutory Auditors.

fey «6s Nicco Parks & Resorts Limited A Joint Sector Co. with GoOWB (WBIDC & WBTDC) REGD. OFFICE : JHEEL MEEL, SECTOR IV, SALT LAKE CITY, KOLKATA - 700 108 PARKS _ CIN : L92419WB1989PLC046487,@@@O nicco_park SECY/P-1A-NPRL/Req.33/St.Ex/02/26-27 Date: November 9, 2026 The Manager Department of Listing Compliance Bombay Stock Exchange Ltd. ist Floor, New Trading Ring Rotunda Bldg, P J Towers Dalal Street, Mumbai- 400 001. [Fax Nos. 022-2272 3121/2037/2041/2061] (Scrip/Company Code: 526721/Niccopar) Dear Sir, SUB:- OUTCOME OF BOARD MEETING HELD ON 974 NOVEMBER, 2026 REF:- A = TED STAN NE AND CONSOLIDA INANCI TS FOR T RTER_AN xX M H ED TH SEPTEMBE 2026 OF THE COMPANYIN COMPLIANCE WITH REGULATION F THE SEBI LISTIN OBLIGATIONS AND DISCLOSURE REQUIREMENT REGULATIONS, 2015. Further to our letter dated October 30, 2026, we write to inform you that pursuant to Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015 (referred to as the "SEBI Listing Regulations"), the Board of Directors of the Company, at its Meeting held today, i.e. November 9, 2026, has inter alia, approved the Un-Audited Standalone & Consolidated Financial Results of the Company together with the Limited Review Report for the quarter and six months ended 30% September, 2026. The meeting commenced at 02:30 P.M. and ended at 5:00 P.M. Kindly acknowledge receipt. Thanking you. Yours faithfully, For NICCO PARKS & RESORTS LTD. Anatkn.Dronsawa ay Ankit Kumar Bhardwaj Company Secretary & Compliance Officer @,033 - 6521-5549 / 6521-5564 Mniccopark@niccoparks.com @www.niccoparks.com LODHA t. Kolkata 700 069. India 507/40400000 & CO ip Chartered Accountants INDEPENDENT AUDITORS’ REVIEW REPORT The Board of Directors Nicco Parks & Resorts Limited 1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of Nicco Parks & Resorts Limited (hereinafter referred to as “the Company”) for the quarter and half year ended September 30, 2026 (hereinafter referred to as “the Statement”) being submitted by the Company pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time (hereinafter referred as the “SEBI Regulations”). We have initialed the Statement for identification purpose only. This Statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors at its meeting held on November 09, 2026 has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (hereinafter referred to as “Ind AS - 34”) notified under Section 133 of the Companies Act, 2013 (hereinafter referred to as “the Act”) read with relevant rules issued thereunder from time to time and other accounting principles generally accepted in India and in compliance with SEBI 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 (hereinafter referred to as “the ICAI”). 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 limited primarily to enquiries of the Company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. 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 Act 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. Attention is drawn to Note no. 4(b) of the Statement dealing with repossession, with effect from November 08, 2025 by Department of Tourism, Government of West Bengal (“the State Government”) of the certain parcels of land used by the Company for carrying out certain operations of "F&B and Other Recreational Facilities" segment. Pending decision on the matter and execution of the agreement with State Government, the supervision and management charges and expenses recoverable thereof have been recognized in the Statement as dealt with in the said note, and therefore, the impact in this respect is currently not determinable and as such cannot be commented upon by us. Based on our review conducted as stated in paragraph 3 above, except for the matter described in para 4 above, we report that nothing has come to our attention that causes us to believe that the accompanying Statement of the Unaudited Standalone Financial Results read with notes thereon, prepared in accordance with aforesaid Ind AS and other recognized accounting practices and policies generally accepted in India, has not disclosed the information required to be disclosed in terms of SEBI Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement. INDRANIL Digitally signed by INDRANIL CHOUDHU_ cHoubHury Date: 2026.11.09 RY 19:12:55 +05'30' LODHA & CO up Other Matters 6. Attention is drawn to Note no. 4(a) of the Statement dealing with the preparation of the Standalone Financial Results on the going concern basis. Pending formalization of the agreements as stated therein, there is material uncertainty vis-a-vis the Company’s operations being continued on ongoing basis and its ability to continue as a going concern. Our conclusion is not modified in respect of this matter. 7. The number of Directors including three Independent Directors has been increased from six to eight directors, consequent to the appointment of two Non-Executive Non-Independent Directors with effect from July 20, 2026. As a result, the minimum number of independent directors forming part of the composition of the Board of Directors has become less than the requisite number as required in terms of Regulation 17 of the SEBI Regulations and the same is pending compliances as on this date. Our conclusion is not modified in respect of the above matters. For LODHA & CO LLP Chartered Accountants Firm’s ICAI Registration No.: 301051E/ E300284 Digitally signed by CIN HDORUADNIHLU RY IiNDoRANiILs C3H0O U DHURY Indranil Chaudhuri Partner Place: Kolkata Membership No. 058940 Date: November 09, 2026 UDIN: 26058940YOXLAO9865 Nicco Parks & Resorts Limited WCCO A Joint Sector Co. with GoWB (WBIDC & WBTDC) REGD. OFFICE : JHEEL MEEL, SECTOR IV, SALT LAKE CITY, KOLKATA - 700 106 PARKS CIN : L92419WB1989PLC046487,@@@6 nicco_park STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESU LTS FOR THE QUARTER AND HALF YEAR ENDED 30-SEP-26 (Rs. in Lakhs except for per share date) PARTICULARS QUARTER ENDED HALF YEAR ENDED YEAR ENDED 30-Sep-26 30-Jun-26 30-Sep-25 30-Sep-26 30-Sep-25 31-Mar-26 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 |(a) Revenue from Operations 1,021.61 1,905.02 1,150.15 2,926.63 3,779.63 6,634.67 (b) Other Income 39.97 202.18 108.15 242.15 240.26 453.30 Total Income 1,061.58 2,107.20 1,258.30 3,168.78 4,019.89 7,087.97 2 |Expenses (a) Cost of Materials Consumed 41.91 48.02 41.90 89.93 101.90 167.10 (b) Purchase of Traded Goods 45.25 75.40 55.03 120.65 181.31 407.47 (c) Changes in Inventories of Stock in Trade 5.01 (0.91) 6.71 4.10 5.02 (1.25) (d) Employee Benefits Expense 564.13 563.91 539.04 1,128.04 1,101.01 2,227.36 (e) Finance Costs - - 0.33 - 0.33 0.34 (f) Depreciation and Amortisation Expense 96.18 82.70 60.29 178.88 219.11 278.78 (g) Other Expenses 545,43 631.79 531.40 1,177.22 1,303.39 2,790.99 Total Expenses 1,297.91 1,400.91 1,234.70 2,698.82 2,812.07 5,870.79 3 |Profit [Showing first 8,000 characters — download PDF for full document]