Outcome of the Board meeting for quarterly results of the CIRP Period

Date : 7/29/2026 To, To, The Manager – Listing Department The Manager – Listing Department BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Bandra Kurla Complex Dalal Street, Mumbai – 400001 Bandra (E), Mumbai – 400051 Scrip code : 531524 Symbol : ICSA Sub : Disclosure under Regulation 30 and 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations"). Dear Sir/Madam, Pursuant to Regulation 30 read with Para A of Schedule III and 33 of SEBI (Listing Obligations and Disclosure Requirements} Regulation, 2015, we wish to inform you that the Board of Directors of the Company in its meeting held today i.e. July 29, 2026, has, inter alia considered and approved the followings: Sr. Particulars Period Unaudited/Audited 1 Financial Year i. 2 Quarter and Half 2019-20 i. Unaudited Standalone year Ended September 30, 2019. Financial Results with ii. 3rd quarter Ended and Limited Review Report. Nine Months Ended ii. Unaudited Standalone & December 31, 2019. Financial Results iii. 4th Quarter and Financial with Limited Review Year Ended March 31, Report. 2020. iii. Audited Standalone Financial Results with Audit Report Thereon. 2 Financial Year i. 1st Quarter Ended June i. Unaudited Standalone & 30,2020. 2020-21 nd Financial Results with ii. 2 Quarter and Half Year Ended Limited Review Report. September 30, ii. Unaudited Standalone 2020. Financial Results with iii. 3rd quarter Ended and Limited Review Report. Nine Months Ended iii. Unaudited Standalone & December 31, 2020. Financial Results with iv. 4th Quarter and Limited Review Report. Financial Year Ended iv. Audited Standalone March 31, 2021. Financial Results with Audit Report Thereon. 3 Financial Year i. 1st Quarter Ended June i. Unaudited Standalone & 30,2021. 2021-22 Financial Results with ii. 2nd Quarter and Half Limited Review Report. Year Ended September 30, 2021. ii. Unaudited Standalone Financial Results with iii. 3rd quarter Ended and Limited Review Report. Nine Months Ended December 31, 2021. iii. Unaudited Standalone & FinancialResults with iv. 4th Quarter and Financial Year Ended Limited Review Report. March 31, 2022. iv. Audited Standalone Financial Results with Audit Report Thereon. 4 Financial Year i. 1st Quarter Ended June i. Unaudited Standalone & 2022-23 30, 2022. Financial Results with ii. 2nd Quarter and Half Limited Review Report. ii. Unaudited Standalone Year Ended September Financial Results with 30, 2022. Limited Review Report. iii. Unaudited Standalone & iii. 3rd quarter Ended and Financial Results with Nine Months Ended Limited Review Report. December 31, 2022. iv. Audited Standalone iv. 4th Quarter and Financial Results with Financial Year Ended Audit Report Thereon. March 31, 2023. The meeting was commenced at 6:30 Pm and ended at 9:20 Pm You are requested to take the above information on record. Thanking You, For ICSA (India) Limited VENKATESWAR NELLUTLA Managing Director. DIN : 09261084 ICSA (INDIA) LIMITED STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER and HALFYEAR ENDED 30TH SEPTEMBER 2019 (Rs in Lakhs except for EPS in Rupees) Particulars Three Months Ended Half Year Ended Year ended 30.09.2019 30.06.2019 30.09.2018 30.09.2019 30.09.2018 31.03.2019 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) I. Income Revenue from operations - - - - - - Other Income 14.93 - - 1 4.93 - - II.Total Revenue (I + II) 14.93 - - 1 4.93 - - III. Expenses: - Cost of Material Consumed - - - - - Change in Stocks - - - - - - Other Operating Expenses 359.94 (69.68) - 2 90.26 - Employee benefits expense - - - - - Finance cost - - - - - - Depreciation and amortization expense 213.80 213.80 188.92 4 27.61 3 77.84 7 55.67 Administration Expenses - - - - - - Other expenses - - - - - 28.06 IV.Total Expenses 573.74 1 44.12 1 88.92 7 17.87 3 77.84 7 83.73 V. Profit/(Loss) before exceptional items and tax (III - IV) (558.81) ( 144.12) (188.92) ( 702.94) ( 377.84) (783.73) VI. Exceptional Items - VII. Profit/(Loss) before tax (V-VI) (558.81) ( 144.12) (188.92) ( 702.94) ( 377.84) (783.73) VIII. Tax expense: - (1) Current tax - - - - - - (2) Deferred tax - - - - - - IX. Profit/(Loss) for the period (VII-VIII) (558.81) ( 144.12) (188.92) ( 702.94) ( 377.84) (783.73) X. Other Comprehensive Income - (a) (i) Items that will not be reclassified to profit or loss - - - - - - (ii) Tax on items that will not be reclassified to profit or loss - - - - - - (b) (i) Items that will be reclassified to profit or loss. - - - - - - (ii) Income tax relating to items that will be reclassified to profit or loss - Total Other Comprehensive income - - - - - - XI. Total Comprehensive Income for the period (IX+X) (558.81) ( 144.12) (188.92) ( 702.94) ( 377.84) (783.73) XII. Equity Share Capital: 962.77 962.77 962.77 962.77 962.77 962.77 (Rs.10/- per Equity Share) - Other Equity - - XIII. Earning per equity share: - (1) Basic (5.80) ( 1.50) (1.96) (7.30) (3.92) ( 8.14) (2) Diluted (5.80) ( 1.50) (1.96) (7.30) (3.92) ( 8.14) Notes: 1) The financial results of thgecompany have been prepared in accordance with Indian Accounting Standards (IND AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as ammended by the companies (Indian Accounting Standards) (Amemdment) Rules, 2016. 2)The aforementioned results are reviewed by the Audit Committee of the Board and susequently taken on record by the board of directors at its meeting held on 29-07-2026. 3) Initiation of Liquidation: The National Company Law Tribunal (NCLT), Hyderabad Bench – II, vide its order dated August 18, 2020, in IA No. 579/2020 in CP(IB) No. 132/7/HDB/2019, ordered the liquidation of M/s ICSA (India) Limited ("Corporate Debtor") and appointed Mr. Nethi Mallikarjuna Setty as the Liquidator. After admission of application by the Hon’ble NCLT, Mr. Nethi Mallikarjuna Setty has in his capacity as RP taken control and custody of the management and operations of the Company 18.08.2020 but control and custody of the documents/ information was never duly provided by erstwhile management. Under the above circumstances and in absence documents/information . the accounts has been prepared to the extent feasible based on available alternate evidences/information. 4) Realization and Disposal of Individual Assets: During the liquidation process, the following assets of the Corporate Debtor were disposed of to the successful bidders through the public e-auction/sale process: Yadagirigutta Land: A portion of land measuring 5 acres and 18.94 guntas (originally 6 acres and 5 guntas, reduced due to a 26.06 gunta acquisition by State Highway Authorities) was sold to M/s Hyderabad Bottling Company Private Limited for a consideration of Rs. 900.00 lakhs. Motor Vehicle: A Benz Car was sold to Mr. Y.V. Ramanareddy for a consideration of Rs. 3.05 lakhs. Distribution & Other Realizations: A total of Rs. 10,23,89,263/- (including realization of a performance bank guarantee and cash balances) was realized from the sale of the liquidation estate and distributed among the eligible stakeholders in accordance with the waterfall mechanism under Section 52 and 53 of the Insolvency and Bankruptcy Code (IBC), 2016. 5) NCLT Order for Closure of Liquidation: Following the successful completion of the sale of the Corporate Debtor as a going concern, the Liquidator filed an application (IA No. 215 of 2023) under Regulation 45(3)(a) of the IBBI (Liquidation Process) Regulations, 2016, seeking formal closure of the liquidation process. The Hon'ble NCLT, Hyderabad Bench, vide its order dated February 7, 2023, allowed the application and ordered the formal closure of the Liquidation proceedings of the Corporate Debtor. Consequently: -The Liquidator stands relieved of his duties -The remaining books, records, and files of the Corporate Debtor in possession of the Liquidator are being handed over to the successful bidder. -The [Showing first 8,000 characters — download PDF for full document]