Please find the attached letter which is self explanatory.

fey. ~=Nicco Parks & Resorts Limited A Joint Sector Co. with GowWB (WBIDC & WBTDC) REGD. OFFICE : JHEEL MEEL, SECTOR IV, SALT LAKE CITY, KOLKATA - 700 106 PARKS _ CIN : L92419WB1989PLC046487,@@@6 nicco_park SECY/P-1A-NPRL/St.Ex/02/26-27 Date: 11.11.2026 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, ubject: ission of News, r Adverti ent In terms of Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), we submit herewith copies of the Newspaper Advertisements published in “Business Standard” (English newspaper) (Kolkata Editions) and “Ekdin” (Bengali newspaper) (Kolkata Edition) on November 11, 2026 respectively, with respect to the Un-Audited (Standalone and Consolidated) Financial Results of the Company for the Quarter and six months ended September 30, 2026 and the same is also being made available on the website of the Company, viz., www.niccoparks.com. Kindly acknowledge receipt. Thanking you. Yours faithfully, For NICCO PARKS & RESORTS LTD. Ankibler- Drondeoay Ankit Kumar Bhardwaj Company Secretary & Compliance Officer &033 - 6521-5549 / 6521-5564 Mniccopark@niccoparks.com @www.niccoparks.com CIN: L92419WB Registered Office : "JHEEL MEEL", Sector IV, STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH.SEPTEMBER, 2026 PARTICULARS Quarter ended ended 30.09.2026 | 30.09.2025 ¢ ~ (Refer notes below) (Unaudited) | (Unaudited) 1 | Total Income from Operations (Net) 2926.63 1150.15 “2 | Net Profit (+) / Loss(-) for the period (before ‘Tax, Exceptional and /or Extraordinary items) 505.93 30.85 Net Profit (+) / Loss(-) for the period before tax (after Exceptional and /or Extraordiniatermys) 505.93 30.85 ~4'[ Net Profit (#) / Losfosr th(e p)erio d after tax ; The oe San atalaie ok Conor inary hash ~ (170.60) _ 348.13 17.59 (168.29) 378.96 | 23.80 Total Comprehensive Income forthe =~ period [Comprising Profit / (Loss) for the period (after tax) and Other Comprehensive Income (after tax)] (203.10) 392.19 5.92 (199.15) 426.20 11.59 6 | Equity Share.Capital (Face Value: Re.1 /- per share) 468.00 468.00 468.00 468.00 468.00 » 468.00 7.| Other Equity (excluding Revaluation Reserve) 9944.16 9 944.16 8064.83 9991.99 9991.99 10250.53 as shown in the Audited Balance Sheet of the Asat Asat Asat As at Asat Asat Previous year 31.03.2026 | 31.03.2026 | 31.03.2025 | 31.03.2026 | 31.03.2026 | 31.03.2025 8 | Eamings Per Share for the period (Face Value: Re.1 /- per share) + Basic and Diluted (not annualised) (0.36) 0.74 0.04 (0.36) 0.81 0.05 Notes: 1 The above is an extract of the detailed format of Quarterly Financial Results filed with the Stock Exchanges under Regulation 33 of the SEBI {Listing Obligaantd iDisoclnossur e Requirements) Regulations, 2015. The full format of the audited Financial Resfor uthel Quatrtesr a nd Half Year ended September, 2026 is available on the Stock Exchange website (www.bseindia.com) and on the Company's website (vew.niccoparks.com). 2 The above unaudited financial results for the Quarter and Half Year ended 30th.Sept, 2026 were reviewed by the Audit Committee and thereafter, approved by the Board of Directors and was taken on record at their meeting held on 9th.November, 2026. 3 As per the Joint Sector Agreement (hereinafter referred to as "“JSA") dated 23-Feb-90 executed betTwhee Naetinona l Insulated Cable Company of India Limited (known as Nicco Corporation Limited, hereinafter referred to as NCL, under liquidation), West Bengal Tourism Development Corporation Limited (hereinafter refteo ars "rWBeTDCdL" ) and West Bengal Industrial Development Corporation Limited (hereinatter referred to as “WBIDCL"), the Company's land on which the AmusParek amnd eF&68n & tOth er Recreational Operations are being carried out was made available to the Company for a period of 33 years on lease with renewal clause of two more terms of similar period. Pursuant to liquidation proceedings against NCL, shares of the Company held by them has been transferred and thereby, the JSA as specified therein has become infructuous and inoperative. Moreover, the first tenure of the lease of 33 years vide agreement dated 05- Jul-91 between Governor of the State of West Bengal and the Company had expired on 28-Feb-23. Necessary application for the renewal of lease agreement has been made with Department of Tourism, Government of West Bengal vide letter dated 11-Oct-22, is pending to be ‘executed as on this date. Pending this, and finalisation of the terms and conditions thereof, the provision for the fees and charges as estimated by the management applying its own judgement for possible enhancement following the prudent principle of accounting has continued to be made in these financial results. Further, such fees and charges as agreed upon in terms of the earlier agreement, have been continued to be paid. As stated by the management, the application for renewal is under active consideration and in principle approval in this respect has been given by Government of West Bengal, and lease is expected to be renewed. Accordingly, operations and related arrangements have been considered as ongoing as per the terms and conditions provided in the abave agreement and required provisions including for depreciation etc. has been recognised and the financial results have been continued to be prepared on Going Concern Basis. 4 “The Department of Tourism, Government.of West Bengal (“State Government’), vide its communication issued during the previous year and pursuant to a unilateral decision, repossessed with effect from 08-Nov-25 certain parcels of land aggregating approximately 1.46 acres, earlier utilized by the Company for its “F&B and Other Recreational Facilities" under the existing lease/ operational arrangements with the State Government. The repossession and transition of operations was effected prior to completion/ formalization thereof under the original tease arrangements with the Company. iE . Pending renewal of the lease as stated in Note 3 above, and formalization of the above arrangement, the Company, in the interest of continuity of public operations and customer services, has continued to undertake and manage such operations on behalf of the WBTDCL. Accordingly, nt and supervision charges amounting to Rs. 7.16 Lakhs for the half year ended 30-Sep-26 (Previous Year ended 31-Mar-26: Rs. 31.10 Lakhs) have been recognized under Other Income. Further, expenditure incurred and/ or allocated in connection with the aforesaid F&B and Other Recreational Facilities operations has been recovered on an.ongoing basis from WBTDCL. The Company is in discussion with the concerned Gavernment authorities/ entities and has also made a representation to the State Government Departments regarding the status of the operation currently being undertaken in-absence of any formal agreement to the effect. The decision in this respect is awaited as on this date and consequential adjustments, if any, shall be effeon cdettermeinadtio n of the same." ss 5 The Governmenotf India vide notification dated 21-Nov-25 has notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Coond Seoci al Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively. referred to as ‘the Labour Code’) consolidatianngd replatchei nthgen existing multiple labour legislatiino tnhse country. Consequentlyth,e potential impact ‘on the employee benefit and expenses on account of past service costs amounting to Rs. 47,02 lakhs, as estimated and determined by an independent actuary, had been recognized and disclosed as employee benefit expenses in the financial statemefonrt tshe year ended 31-Mar-26. Further, the provision pertaining to the quarter and half year ended 30-Sep-26 as estimated [Showing first 8,000 characters — download PDF for full document]