Un-audited Financial Results for the Quarter ended 30/06/2026.

CROISSANCE LIMITED Date: 05.08.2026 BSE Limited P. J. Towers, Dalal Street Mumbai - 400001 Dear Sir, Sub: Outcome of Board Meeting under Regulation 30 read with 33 (3) (¢) of SEBI (Listing Obligations and Disclosure requirements) regulations, 2015. Unit: Croissance Limited (Scrip code: 531909) With reference to the subject cited, this is to inform to the exchange that meeting of the Board of Directors of Croissance Limited held on Wednesday, the 05" day of August, 2026 at 01.00 P.M. at the registered office of the Company, the Board has considered and approved the Un- audited Financial Results (Standalone & Consolidated) of the Company for the Quarter ended 30™ June, 2026 and took note of Limited Review Report (Standalone & Consolidated) for the Quarter ended 30™ June, 2026. Further we wish to inform that the Board has approved the strategic launch of a new corporate identity for its Real Estate business under the brand name ‘CROISSANCE REALTY"’. Consequently, the Company will initiate formal trademark applications under the relevant classes of the Trade Marks Act, 1999, to protect its proprietary intellectual property rights. The meeting oft he Board of Directors concluded at 02:15 P.M This is for the information and records oft he Exchange, please. Thanking you. (DIN: 06824486) 306, 1st Floor, 17th Cross, 2™ Block, RT Nagar, Bengaluru 560032, Karnataka Ph: +91 80 23330019 W: www.croissance-group.com E: support@croissance-group.com CIN No: L11010KA1994PLC103470 CROISSANCE LIMITED (Formerly Known aSs wagruha Infrastructures Limited) CIN : L55100KA1994PLC103470 306, 1s! Floor, 17th Cross, 2nd Block, RT Nagar, Bengaluru 560032, Karnataka Standalone Un-Audited Results For The Quarter Ended 30th June 2026 | = - -- — — (R—u pees in—~T ak— hs —exc ept earning per share) ] Rupees in lakhs except earni r share ing 3 Previ b P 3 monthe Preceding 3 ;Z:::: :r'::c'::lqln Flno:\'c\:::uvsnr ended Months ended the previous year Ended —_— e e o e el Un-audited | Audited Un-audited | Audited % 30.06.2026 | 31.03.2026 30.06.2025 |3 1.03.2026 1 __[Revenuo from operalions N _ 32 27.70 6068| Il |Other Income 9.05 130 20 22 Il [Total Revenue (I+1i) 1229 27.70 13,o } 80.90 [ IV |Expenses a__ |Cost of materials . u - # [ b [Purchase of stock in trade ‘ B i 839 . £ 863 . Changes in invenlories of finished goods L |Changes in inventories of work in progress and stock in trade -2.05 - S d |Employee benefit expenses 15.61 886 300] e |Finance Costs 004 0.10 0.24 {__|Depreciation and amortization e . - - g |Other expenses i c 313 2.70 18 67 Total Expenses (V) - 25.11 11.66 73.49 L \\,I| Profit/(loss) before exceptionailt ems and tax (IlI-1V) 2.59 136 7.4%_ xcoptional items - - VIl |Profit/(loss) before tax (V-VI) ) i 259 136 7.41 VIl |Tax expense [ | Current tax 193 . 193 Prior penod credit a1 004 L L MAT credit . P A IX__|Profit/(loss) for the period from continuing operations (VII-VIll) 0.661 1 36[ 5.43 X |Profit and loss from discontinuing operations - i - XI |Tax expense of discontinuing operations XIl__|Profit/(loss) trom Discontinuing operations (atter t.J_(X-Xl) . XIll_[Profit/(loss) for the period (1X+XI1) 543 ther Comprehensive Income A.|ltems that will not be reclassified to profit or loss(net of tax) B./Farr Value Adjustment through Other Comprehensive Income - XV |Total Comprehensive Income for the period (XIlI+XIV) 5.43 XVl _|Paid up Equity Share Capital (face valueR s. 1/- each) . 685 48 L xvi IEarnmgs per equity share (for continuing operation) (a) Basic 0.01 (b) Diluted 0.01 XVIIl_|Earnings per equity share (for discontinuing operation) o 1 (a) Basic _ e il - (b) Diluted L XIX Eam.ggs per equity share (for continuing andd iscontinuing operation (a) Basic 0.01 | |(b) Diluted o N 0.01 Notes : 1 The above Un-Audited financial results for the Quarter ended 30th June, 2026 as recommended by the Audit Committee were approved by the Board of Directors in their meeting held on Sth August,2026. 2 These financial results have been prepared in accordance with the Indian Accounting Standard (Ind AS) prescribed under Section 133 of the Companies Act 2013, read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 and SEBI Circular dated July 5, 2016 3 There are no reportable segments , which signify o in the aggregate qualify for separate disclosure as per provisions of the relevant Ind AS. The Management does not believe that the information about segments which are not reportable under Ind AS, would be useful to the users of these financial statements < Previous period figures regrouped, wherever necessary For and on beh# YCRJ & Associates Chartered Accountants INDIA Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure requirements) Regulations, 2015 The Board of Directors Croissance Limited, Bangalore. 1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results (“The Statement”), of Croissance Limited (“the Company”) for the quarter ended June 30", 2026 being submitted by the Company pursuantto the requirements of Regulation 33 Regulation 52 of SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015 (“the Listing Regulations, 2015”) (as amended). 2. The preparation of the statement in accordance with the recognition and measurement Principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (Ind AS 34) Prescribed under Section 133 of the companies Act, 2013 read with Rule 3 of Companies (Indian Accounting Standard) Rules, 2015 read with SEBI Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016, is the responsibility of the company management and has been approved by the Board of Directors of the Company. Our Responsibility is to express a conclusion on the statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagement (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 financial statements are free of material misstatement. A review is limited primarily to inquiries of Company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion 4. Based on our review conducted and procedures performed as stated in paragraph 3 above, except for the effects of the matters specified in the “Basis for Qualified Opinion” paragraph, 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 applicable Indian Accounting Standards ( “Ind AS”) specified under section 133 of the Companies Act, 2013, read with relevan #236, 3rd Floor, 14th Main, ‘F Block, Sahakaranagar, Bengalu- r56u0 092. J&l\ Phone : +9180 2362 3395 / 43713396 Web : www.ycrjca.com E-mail : infoaycrjcBaBfl Of Officesat: @ Jayanagar (Bengaluru) ® Chennai ® Hyderabad ® Mumbai @ Dharwad ® Guntur (Vijayawada) @ Thiruvananthapuram YCRJ & Associates Chartered Accountants rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Obligations and Disclosure Requirements including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. Basis of Qualified Opinion a. Revenue recognised by the Company includes other income of Rs.9.05 lakhs for which adequate supporting documentation and basis for recognition has not been made available for our verification. In the absence of corroborative ev [Showing first 8,000 characters — download PDF for full document]