Outcome of Board Meeting

Thejo Engineering Limited 41 Cathedral Road, T +91 44 42221900 Chennai - 600 086. F +91 44 42221910 India thejo@thejo-engg.com www.thejo-engg.com 11th November, 2026 The Manager, Listing Department, National Stock Exchange of India Limited Exchange Plaza, Bandra Kurla Complex, Bandra (E), Mumbai 400051. Dear Sir/Madam, Scrip Code: THEJO – EQ Sub: Outcome of Board meeting held on 11th November, 2026 Ref: Reg. 30 of SEBI (LODR) Regulations, 2015 The Board of Directors at their Meeting held on 11th November, 2026 (today) have, inter-alia, approved the Audited Standalone and Unaudited Consolidated Financial Results of the Company for the quarter and half year ended 30th September, 2026. In this regard, please find enclosed the following: 1. Standalone and Consolidated Financial Results along with the Audit Report on Standalone Financial Results and Limited Review Report on Consolidated Financial Results for the quarter and half year ended 30th September, 2026. 2. Presentation on “H1FY27 Update” The Meeting of the Board of Directors commenced at 10.30 Hrs and concluded at 14:15 Hrs. You are requested to kindly take the same on record and disseminate. Yours truly, For Thejo Engineering Limited, V. A GEORGE EXECUTIVE CHAIRMAN DIN: 01493737 Corporate Identification Number: L27209TN1986PLC012833 Reg. Office : 41 Cathedral Road, Chennai - 600 086, India. Tel : +91 44 42221900 Fax: +91 44 42221910 Works: lrulipattu Village, Alinjivakkam Post, Ponneri Taluk, Chennai - 600 067. Tel: +91 44 27984342 Brahmayya&co. Independent Auditors' Report on Quarterly and Year-to-date Standalone Financial Results of Thejo Engineering Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board ofDirectors, ThejoEngineering Limited, Chennai. We have audited the accompanying standalone financial results of Thejo Engineering Limited ("the Company") for the quarter and halfyear ended September 30, 2026 ("the statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended ("Listing Regulations"). 2 In our opinion and to the best ofour information and according to the explanations given to us these standalone financial results 1. arepresented in accordancewith therequirements ofRegulation 33 oftheListing Regulations inthis regard; 11. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicableaccounting standards and otheraccounting principles generally accepted in Indiaofthenetprofit and other comprehensive income and other financial information for the quarter and half year ended September30, 2026. Basis ofopinion We conducted our audit in accordance with the Standards on Auditing (SAs) specified under Section 143(10) ofthe Companies Act, 2013 (the Act). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Standalone Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants ofIndia together with the ethical requirements that are relevantto our audit ofthe financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code ofEthics. We believe thatthe audit evidence we have obtained is sufficient and appropriate to provide a basis forour opinion. Management's Responsibilities forthe StandaloneFinancial Results These quarterlyand year-to-date standalonefinancial results have been prepared on the basis ofinterim financial statements. The Company's Board ofDirectors are responsible forthe preparation ofthese financial results that give a true and fair view ofthe net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Ind AS 34, 'Interim Financial Reporting' prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance ofadequate accounting records in accordance with the provisions ofthe Act for safeguarding ofthe assets ofthe Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness ofthe accounting records, relevant to the preparation and presentation ofthe standalone financial results that give a true and fair view and are free from material misstatement, whetherdue to fraud orerror. 48,Masilamani Road,Balaji Nagar, T:+91-044-2813 1128/38/48/58 Royapettah,Chennai -600014.India. I E:mail@brahmayya.com www.brahmayya.com Brahmayya&co. In preparingthe standalone financial results,the Board ofDirectors are responsible for assessingthe Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis ofaccounting unless the Board ofDirectors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The Board ofDirectors are also responsible for overseeing the Company's financial reporting process. Auditor'sResponsibilities fortheAudit ofthe Standalone Financial Results Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud orerror and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions ofusers taken on the basis ofthese standalone financial results. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assessthe risksofmaterial misstatementofthe standalone financial results,whetherdue to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficientand appropriate to provide a basis forouropinion. The riskofnot detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override ofinternal control. • Obtain an understanding ofinternal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not forthe purpose ofexpressing an opinion on the effectiveness ofthe company's internal control. • Evaluate the appropriateness ofaccounting policies used and the reasonableness ofaccounting estimates and related disclosures made by the Board ofDirectors. • Conclude on the appropriateness ofthe Board ofDirectors' use ofthe going concern basis ofaccounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. Ifwe conclude that amaterial uncertaintyexists,we are requiredtodrawattention inourauditor'sreporttothe related disclosures in the financial results or, if such disclosures are inadequate, to modify our [Showing first 8,000 characters — download PDF for full document]