Outcome of Board Meeting for the quarter and Half Year ended September 30, 2026

November 10, 2026 The Manager Listing Department, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400 001 Ref: Scrip Code: 523660 /WATERBASE Dear Sir/Madam, Sub: Outcome of Meeting of the Board held on November 10, 2026 We refer to our letter dated November 04, 2026, intimating you about the convening of the meeting of the Board of Directors of the Company to consider and approve the unaudited standalone and consolidated financial results of the Company for the quarter and half year ended September 30, 2026. In this regard, we wish to inform that the Board of Directors of the Company met today (November 10, 2026) and approved the following: Unaudited Standalone and Consolidated Financial results for the quarter and half year ended September 30, 2026 The Board approved the unaudited Standalone and Consolidated Financial results of the Company for the quarter and half year ended September 30, 2026 in the format prescribed under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI (LODR)). The Auditor’s Report of M/s. Deloitte Haskins & Sells LLP, Statutory Auditors on the said financial results is enclosed for your records. A copy of the press release made with regard to the unaudited financial results for the quarter and half year ended September 30, 2026 is also enclosed. Pursuant to Regulation 47 of the SEBI LODR, we would be publishing an extract of the consolidated financial results in the prescribed format in English and Telegu newspapers within the stipulated time. The detailed standalone and consolidated financial results of the Company would be available on the website of the Company www.waterbaseindia.com as well as on the website of Stock Exchange. We hereby confirm that the Statutory Auditors of the Company have issued the Reports on the unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026, with unmodified opinion. The meeting commenced at 12.00 noon and concluded at 7.45 p m. We request you to kindly take the above information on record. Thanking you For The Waterbase Limited R Sureshkumar Company Secretary & Compliance Officer Encl: As stated above Chartered Accountants ASV Ramana Tower 52, Venkatnarayana Road T. Nagar Chennai- 600 017 Tamilnadu, India Tel: +91 44 6688 5000 INDEPENDENT AUDITOR’S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF THE WATERBASE LIMITED 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of The Waterbase Limited (“the Company”), for the quarter and six months ended September 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, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement 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 (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company’s personnel 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 specified under section 143(10) of the Companies Act, 2013 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. 4. Based on our review conducted as stated in paragraph 3 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 SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Deloitte Haskins & Sells LLP Chartered Accountants Firm’s Registration No. 117366W/W-100018 R. Prasanna Venkatesh Partner Membership No.214045 UDIN: 26214045ZKFPLG3956 Place: Chennai Date: November 10, 2026 Regd. Office: One International Centre, Tower 3, 27' – 31st Floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai - 400 013, Maharashtra, India (LLP Identification No. AAB-8737) THE WATERBASE LIMITED CIN: L05005AP1987PLC018436 Registered Office: Ananthapuram Village, Nellore, Andhra Pradesh - 524 344 STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30, 2026 (Rs. in Lakhs) Quarter Ended Six Months Ended Year Ended S.No. Particulars Sep 30, 2026 Jun 30, 2026 Sep 30, 2025 Sep 30, 2026 Sep 30, 2025 Mar 31, 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited I Revenue from operations 9,461.25 12,149.24 8 ,171.74 21,610.49 1 6,885.81 3 4,973.97 II Other income (Refer Note b) 207.39 1 20.17 2 7.27 3 27.56 1 26.52 2 39.70 III Total income (I+II) 9,668.64 12,269.41 8 ,199.01 21,938.05 1 7,012.33 3 5,213.67 IV Expenses Cost of materials consumed 8,277.12 9 ,427.56 7 ,222.35 17,704.68 1 3,918.45 2 7,688.64 Purchases of stock-in-trade 160.89 1 95.77 6 9.57 3 56.66 1 84.22 4 85.65 Changes in inventories of finished goods, work-in-progress, stock-in-trade & biological assets (1,001.34) (515.02) (871.20) (1,516.36) ( 809.94) ( 635.55) Employee benefits expense 527.92 5 06.50 5 12.34 1,034.42 1 ,028.24 2 ,081.53 Finance costs 186.79 1 56.13 1 18.10 3 42.92 2 19.40 4 83.59 Depreciation and amortization expenses 146.24 1 48.93 1 73.75 2 95.17 3 45.47 6 95.68 Other expenses 2,242.35 2 ,197.41 1 ,699.98 4,439.76 3 ,296.85 6 ,364.59 Total expenses 10,539.97 12,117.28 8 ,924.89 22,657.25 1 8,182.69 3 7,164.13 V Profit / (Loss) before tax (III-IV) (871.33) 1 52.13 (725.88) (719.20) (1,170.36) (1,950.46) VI Tax expense: (a) Current tax - - - - - - (b) Deferred tax (33.32) 3 3.32 (184.72) - ( 300.57) ( 484.77) Total tax expense (33.32) 3 3.32 ( 184.72) - ( 300.57) ( 484.77) VII Profit / (Loss) for the period / year (V-VI) (838.01) 1 18.81 (541.16) (719.20) ( 869.79) (1,465.69) VIII Other comprehensive income (a) Items that will not be reclassified to profit or loss 19.73 1 9.74 15.98 3 9.47 3 1.96 78.94 (b) Income tax relating to items that will not be reclassified to profit or loss 4.97 ( 4.97) (4.02) - ( 8.04) (19.88) Total Other Comprehensive income 24.70 1 4.77 1 1.96 3 9.47 2 3.92 59.06 IX Total comprehensive Income/(loss) for the period / year (VII+VIII) (813.31) 1 33.58 ( 529.20) (679.73) ( 845.87) (1,406.63) X Paid-up equity share capital (Face value: Rs.10 per share) - 4 ,142.68 XI Other equity - 9 ,981.12 XII Earnings per equity share (of Rs.10 each) - not annualised (in Rs.): (a) Basic (2.03) 0 .29 ( 1.31) (1.74) ( 2.10) ( 3.54) (b) Diluted (2.03) 0 .29 ( 1.31) (1.74) ( 2.10) ( 3.54) THE WATERBASE LIMITED CIN: L05005AP1987PLC018436 Registered Office: Ananthapuram Village, Nellore, Andhra Pradesh - [Showing first 8,000 characters — download PDF for full document]