Financial Results for the quarter ended June 30, 2026

intellect ■■■live your dream IDAU2026-27/SE/60 July 31, 2026 National Stock Exchange of India Ltd. Scrip Symbol -INTELLECT BSE Ltd. Scrip Code -538835 Dear Sir/Madam, Sub: Outcome of the Board Meeting held on July 31, 2026. In continuation of our intimation of Board meeting vide letter dated Friday, July 17, 2026, it is hereby informed that the Board of Directors of the Company at its meeting held on Friday, July 31, 2026, transacted and approved the following item of business: 1. Unaudited Financial Results (Standalone and Consolidated) of the Company as set out in compliance with Indian Accounting Standards ("IND AS") for the quarter ended June 30, 2026, together with Limited Review Report of the Auditors' thereon based on the recommendation of the Audit Committee. Kindly note that the Board Meeting commenced at 11 A.M 1ST and concluded at 12.45 P.M 1ST. The above information will also be made available at the website of the Company viz., www.intellectdesiqn.com. This is for your information and records. Thanking You, For Intellect Design Arena Limited, Pra~ j Company Secretary and Compliance Officer ACS-37214 Encl: As Above Intellect Design Arena Limited Registered Office: 244 Anna Salai, Chennai -600 006, India I Ph: +91-44-6615 5100 I Fax: +91-44-6615 5123 Corporate Headquarters: SIPCOT IT Park Siruseri, Chennai -600 130, India I Ph: +91-44-6700 8000 I Fax: +91-44-6700 887 4 E-mail: contact@intellectdesign.com I www.intellectdesign.com NewYork • London • Dubai • Singapore • Sydney • Toronto • Tokyo • Mumbai • Delhi • Chennai CJN No.L72900TN2011 PLC080183 MSKC & Associates LLP Olympia Cyberspace, 10th Floor, Level 13th Module 4, 21/ 22, Alandur Road, Guindy Chartered Accountants Chennai 600032, INDIA Tel:+ 91 44 6131 0200 Independent Auditor's Review Report on Standalone Unaudited Financial Results of Intellect Design Arena Limited for the Quarter Ended June 30, 2026 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors of Intellect Design Arena Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results of Intellect Design Arena Limited (hereinafter referred to as 'the Company') for the quarter ended June 30, 2026 ('the Statement') attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('the Regulations'). 2. This Statement, which is the responsibility of the Company's Management and has been approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 'Interim Financial Reporting', prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with relevant rules issued thereunder ('Ind AS 34') and other recognized accounting principles generally accepted in India and is in compliance with the 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statements are free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons 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 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. 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 recognized accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For MS KC & Associates LLP Chartered Accountants ICAI Firm Registration Number: 001595S/S000168 Geetha Jeyakumar Partner Membership No.: 029409 UDIN:26O294-09 MICDt.. H ~133 Place: Chennai Date: July 31, 2026 Registered Office: 10th Floor, Level 13th, Module 4, 21/22, Olympia Cyberspace, Alandur Road, Arulaiyammanpet, Guindy, Chennai 600032, Tamil Nadu, India Tel: +91 44 6131 0200 I LLPIN: ACK-7004 Ahmedabad I Bengaluru I Gurugram I Hyderabad I Kolkata I Mumbai I Pune MSKC & Associates LLP Olympia Cyberspace, 10th Floor, Level 13th Module 4, 21/ 22, Alandur Road, Guindy Chartered Accountants Chennai 600032, INDIA Tel:+ 91 44 6131 0200 Independent Auditor's Review Report on Consolidated unaudited financial results of Intellect Design Arena Limited for the quarter ended June 30, 2026, pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Intellect Design Arena Limited. 1. We have reviewed the accompanying Statement of consolidated unaudited financial results of Intellect Design Arena Limited (hereinafter referred to as 'the Holding Company'), its subsidiaries, (the Holding Company and its subsidiaries together referred to as the 'Group') and its share of the net loss after tax and total comprehensive loss of its associates and joint venture for the quarter ended June 30, 2026 ('the Statement') attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('the Regulations'). 2. This Statement, which is the responsibility of the Holding Company's Management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 'Interim Financial Reporting' prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with relevant rules issued thereunder ('Ind AS 34') and other recognized accounting principles generally accepted in India and is in compliance with the 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. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the statements are free of material misstatements. A review of interim financial information consists of making inquiries, primarily of persons 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 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. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of [Showing first 8,000 characters — download PDF for full document]