Un-Audited Financial Results along with Statutory Auditors Limited Review Report for the Quarter ended 30 06 2026

INDIA H®MES unlocking dreams Date:03-08-2026. The Manager BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400001. Scrip Code: 513361 Dear Sir/ Madam, Sub: Outcome of the Board Meeting pursuant to Regulation 30 & Submission of the Un-Audited Stand Alone Financial Results of the Company for the Quarter ended 30" June, 2026 pursuant to Regulation 33 (3) (d) of the SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015. With reference to the captioned subject, please be informed that the Board of Directors of the Company at its meeting held on today i.e., Monday, 03" August, 2026 have, inter-alia considered, approved & taken on record: 1. the Un-Audited Standalone Financial (integrated) Results of the Company for the Quarter ended 30t June, 2026. The Statement of the Financial Results along with Auditor’s Limited Review Report with other required enclosures to integrated financial statements as detailed below enclosed. A. Financial Results — Annexure- I. B. Statement of deviation or variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placements etc.— Not Applicable. C. Disclosure on outstanding default on loans and debt securities — Annexure-Il D. Disclosure of Related Party Transactions — Not Applicable. E. Statement on Impact of Audit Qualifications (for Audit Report with Modified Opinion) — Not Applicable. 2. Considered, approved the proposal to make an investment of up to Rs. 50 crores in Level Enterprises LLP, a related party of the Company having Development Agreement for Land in Mumbai, by entering into appropriate arrangements with the existing partners, with the objective of the Company becoming a major partner in the LLP, subject to the applicable laws, rules, regulations, and necessary required approvals. Annexwre -t 3. Revised & approved the 39" AGM Notice of the Company and authorized the Managing Director to fix day date time of holding the said meeting. Further, please note that the Company has already made necessary arrangement to publish the Un- Audited Financial Results in the Newspapers as required under the SEBI (LODR) Regulations, 2015. The Board Meeting commenced at 4:30 P.M. and concluded at & ; 4< P.M. Kindly take the above on record. Thanking you Yours sincerely, FOR INDIA HOMES LIMITED Managing Director (DIN: 02938137) Encl.: As Above. Registered Office 91 22 62 304 304 India Steel Complex, Khopoli. 304, Naman Midtown A www.indianhomesltd.com Ra . 410 203, Maharashtra Lower Parel, Mumbai - 1 infor@indiahomesltd.com Formerly India Steel Wor CIN: L24310MH1987PLC043186 DIA Annexive = 1 HEMES unlocking dreams INDIA HOMES LIMITED (Formerly India Steel Works Limited) | REGD. OFFICE: India Steel Works Complex,Zenith Compound,Khopoli, Raigad 410203, Statement of Unaudited Financial Results for the Quarter ended 30th June, 2026 [PART -1 ke, N Paccniars Quarter ended YeaR rs . e I nn d L ea dcs | 30/Jun/2026]_31/Mar/2026]_30/Jun/2025] 31/Marr2026 | 1| (a) [Revenue from Operation Unaudited| Audited| Unaudited| Audited| ~Steel Activi 244 87| 245030 - Real Estatc Activities - . - - (b) [Other Income - Steel Activities 2330 14772 1160 31422 ‘ - Real Estate Activities f 5 - - Total Income 230 25915 1346 276452 Z Expenses (@) |Cost of Materials Consumed : 1937 190 2126 (b) |Purchases of Stock In Trade . - B - ) |C hanges Tn Tnventories of Finished Goods, Work In Progress and Stock Tn i _ B N Trade, (d) [Employees Benefits Expenses 7599 3143 2851 11838 ) [Finance Costs 179.07 179.64 59.08 45738 (0 |Depreciation_and Amortisation Expenses 290 2.90 290 1162 (® [Other Expenses 8637 7174 6864 290.13 Total Expenses 34434 31109 161.03 898.98 3 Profit(Loss) before exceptional ftems (1-2 ) 320.04] 228506 147.57] 186554 4 [Exceptional liems 66520 . - - 5 Profit(Loss) (34) 344.16] 228506] 14757 | 186554 6 Tax Expenses [Current Tax - B . 5 [Tax for carlier year - - - = Deferred Tax 5 . , B J 7 Net Profit/(Loss) after tax (5-6) 34416] 228506 14757] 136554 8 Other Compreheasive Income (Net of Tax) a) ltems that will not be reclassified o Statement of Profit and Loss - - S 206 | b) ltems that will be reclassified to Statement of Profit and Loss - - : . ‘ Total Other comprehensive Income (a+b) - - B 206 ‘ 5 Total comprehensive Income (7+8) 344.06] 228506 14757] 136348 ‘ 10 rf:':'e“vzlfig‘:;yki"]‘;fi:‘s’l‘::e . 3,980.81 398081 398081 398081 11 Other Equity excluding Revaluation Reserve 519.89 12 | () |Earnings per share face value @ R, 1/~ cach. a) Basic (in Rs.) - (Before Exceptional Items) 2008 057 004 047 o) Diluted (in Rs.) - (Before Exceptional ltems) 2008 057 004 047 2) Basic (in Rs.) - (Afier Exceptional Items) 0.09 057 0.04 047 ) Dillted (in Rs) - (Aftr Exceptional tems) 0.09 057 0.04 047 Registered Office Corporate Office 62 304 304 India Steel Complex, Khopoli, 304, Naman Midtown, SB Marg www.indianhomesltd.com Raigad, 410 203, Maharashtra. Lower Parel, Mumbai - 400 013 infof@indiahomesltd.com Formerly India Steel W Lic CIN: L24310MH1987PLCO43186 INDIA H&EMES unlocking dreams Notes :- 1 The above Unaudited financial results for the quarter ended 30th June 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on Monday, 03rd August, 2026. 2 The financial statements have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013. The Company operates in a single operating scgment, namely real estate activities. Therefore, in accordance with Ind AS 108 - Operating Segments, the Company has only one reportable operating segment. As the projeet operations have yet to be commenced, the Board/committee have reviewed the financial information accordingly. In compliance with Ind AS 105 — Non-current Assets held for Development / Sale and Discontinued Operations, the land has been reclassified from Property, Plant and Equipment to “Assets Held for Sale” during the reporting period. Under Ind AS 105, such assets are required to be measured at the lower oft heir carrying amount and fair value less costs to sell. Since negotiations with multiple parties are ongoing and a definitive price range has not yet been established, the asset continues to be reflected at its carrying value. The Company intends to complete the transaction within the next seven months and will recognize any fair value adjustments, if applicable, once a sale price is finalized. The Factory Premises are presently in the possession of J.C. Flowers Asset Reconstruction Private Limited, pursuant to the assignment of the debt in its favour by Dombivli Nagari Sahakari Bank Limited, the secured lender. Exceptional Item figure for the year ended 30th June 2026, includes net off of the following:- a. Gain of Rs.730.05 Lacs Due to Settlement with Lenders namely J.C. Flowers Asset Reconstruction Private Limited. b. Excess Expenses incurred Rs.64.84 Lacs, Due to Settlement with Suppliers upon full and final settlement. Previous period figures have been regrouped, rearranged, reclassified wherever necessary to correspond with those of the current period. Place : Thane For INDIA HOMES LIMITED Date : 03rd August 2026 DIN: 02938137 INDIA HOMES LIMITED Registered Office Corporate Office 91226 Khopoli. 304, Naman Midtown, SB Marg, www.indianhomc d, 410 203. Maharashtra Lower Parel. Mumbai - 400 013, infof@indiahomeslitd.com ormerly India Steel Works Ltd CIN: [24310MH1987PLC043186 Address: Unit No. 604, 6™ Floor, Centrum IT Park, | Laxmikant Kabra & CO LLP weS.s Ge. Bsarv me Roaad,n Neears toMuslmaunsd Check Naka, Phone: +91 9320171272 i CHARTERED ACCOUNTANTS Email: Ikk@laxmikantkabra.com | Website: www.laxmikantkabra.com ,i Limited Review Report for Unaudited Financial Results of the Company Pursuant to Regulation 33 and Regulation 52(4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To the Board of Directors of | INDIA HOMES LIMITED (Earlier kno [Showing first 8,000 characters — download PDF for full document]