Financial Results for the quarter ended 30th June 2026

SRM ENERGY LIMITED REGD. OFFICE: FLAT 1/2/3, DLF BUILDING, OPP. SAVITRI CINEMA COMPLEX, GREATER KAILASH 2, NEW DELHI-110048 CIN L17100DL1985PLC303047 website: www.srmenergy.in TEL. NO. +91- 93265 89343 email: info@srmenergy.in Date: 5thAugust, 2026. Department of Corporate Service (DCS-CRD), Bombay Stock Exchange Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai – 400 001. Sub: Approval of Un-Audited Standalone Financial Results for the quarter ended June 30, 2026. Ref: SRM Energy Limited. (Scrip Code: 523222). Dear Sir, In pursuance of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 we hereby submit following documents: 1. Un-Audited Standalone financial results for the quarter ended June 30th, 2026; 2. Auditors Limited Review Report for the Quarter ended 30th June 2026. You are requested to kindly take the same on your records. Thanking you, For SRM Energy Limited UMESH NARPATCHAND SANGHVI MANAGING DIRECTOR DIN: 00467579 RAJAT ASSOCIATES Chartered Accountants Address: 1210, Tower-A1, Corporate Park, Noida Sec-142, Gautam Buddha Nagar-201305 (Uttar Pradesh) Contact: 0120-4541862 E-mail-cashivanand12@gmail.com Independent Auditor’s Review Report The Board of Directors SRM Energy Limited INTRODUCTION 1. We have reviewed the accompanying statement of standalone unaudited financial results of SRM Energy Limited (“the Company”) for the quarter ended 30th June, 2026 (“the Statement”). 2. This Statement, which is the responsibility of the Company’s management and 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” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). Our responsibility is to issue a report on the Statement based on our review. SCOPE OF REVIEW We conducted our review of the accompanying 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 Statement is free of material misstatement. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under Section 143(10) of the Companies Act, 2013, 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 on this Statement. BASIS OF QUALIFIED OPINION Attention is invited to Note 3 to the Statement, which indicates that the Company has no active business operations and has been incurring continuous cash losses. Further, the Company has accumulated losses resulting in complete erosion of its net worth, and its current liabilities exceeded its current assets as at 30th June 2026. In the absence of sufficient appropriate audit evidence supporting the appropriateness of the going concern assumption, these conditions indicate the existence of a material uncertainty that may cast significant doubt on the Company's ability to continue as a going concern and to realise its assets and discharge its liabilities in the normal course of business. RAJAT ASSOCIATES Chartered Accountants Address: 1210, Tower-A1, Corporate Park, Noida Sec-142, Gautam Buddha Nagar-201305 (Uttar Pradesh) Contact: 0120-4541862 E-mail-cashivanand12@gmail.com QUALIFIED CONCLUSION Based on our review conducted as stated above, except for the possible effects of the matters described 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 applicable accounting standards and other recognized accounting principles and practices, has failed to disclose the information required under Regulation 33 of the Listing Regulations, including the manner of such disclosure, or contains any material misstatement. EMPHASIS OF MATTER We draw attention to Note 4 to the Statement, which describes that during the period the Company has written back an outstanding loan liability amounting to ₹357.40 lakhs pursuant to the cessation/extinguishment of its obligation under the arrangement reached between the erstwhile management and the present management of the Company. Consequently, the said amount has been recognised as 'Other Income' in the Statement of Profit and Loss in accordance with the applicable provisions of the Indian Accounting Standards (Ind AS). Our conclusion is not modified in respect of this matter. For Rajat Associates Chartered Accountants Firm’s Registration No: 001885C CA. Shivanand Chaudhary Partner Membership No: 522827 UDIN : 26522827GEPGTH6174 Place : Noida Date : 5th August, 2026 SRM ENERGY LIMITED Registered Office: FLAT 1/2/3, DLF BUILDING, OPP. SAVITRI CINEMA COMPLEX, GREATER KAILASH 2, NEW DELHI-110048 CIN: L17100DL1985PLC303047 Website: www.srmenergy.in Email: info@srmenergy.in Tel No: +91-011-45768283 Statement of unaudited financial results for the quarter ended on 30th June, 2026 (Rs. in lakhs except per share data) Quarter Ended Year Ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Sr. No. Particulars Unaudited Audited Unaudited Audited 1 Income (a) Revenue from operations (b) Other income 357.40 223.35 - 227.12 Total income 357.40 223.35 - 227.12 2 Expenses (a) Employee benefits expense 0.40 5 .79 6.59 26.77 (b) Finance costs - - - 0.00 (c) Other expenses 6.46 2 .90 133.11 147.22 Total expenses 6.86 8.69 139.70 173.99 3 Proft / (loss) before tax (1-2) 350.54 214.66 (139.70) 53.13 4 Tax expense (a) Current tax - 8.87 - 21.06 (b) Adjustment in respect of tax of earlier years - - - - (c) Deferred tax - - - - - 8.87 - 21.06 5 Profit / (loss) for the period (3-4) 350.54 205.79 (139.70) 32.06 6 Other comprehensive income A (i) Items that will not be reclassified to profit or loss - - (0.17) (0.50) (ii) Income tax relating to items that will not be reclassified to - - 0 - B (i) Items that will be reclassified to profit or loss - - 0 - (ii) Income tax relating to items that will be reclassified to profit or - - 0 - Total other comprehensive income / (loss), net of tax - - (0.17) (0.50) 7 Total comprehensive income / (loss) for the period (5+6) 350.54 205.79 (139.87) 31.57 8 Paid up equity share capital (face value of Rs. 10 each) 906.00 906.00 906.00 906.00 9 Other equity (1,284.66) 10 Earning per equity share (face value of Rs. 10 each) Basic (Rs) - not annualised 0.35 Diluted (Rs) - not annualised 0.35 Notes: 1 Theaboveunauditedfinancialresultsforthequarterended30thJune,2026havebeenreviewedandrecommendedbytheAudit CommitteeandapprovedbytheBoardofDirectors,attheirrespectivemeetingsheldon5thAugust,2026.Thestatutoryauditorsof the Company have carried out limited review of the above results and have issued Qualified Opinion. 2 Theaboveunaudited financial results for thequarter ended on30thJune, 2026havebeenpreparedinaccordancewiththe Companies(IndianAccountingStandard)Rules,2015,asamended,("IndAS")prescribedundersection133ofCompaniesAct,2013 and other recognised accounting practices and policies to the extent applicable. 3 TheCompanyhasnoactivebusinessoperationsandcontinuestoincurcashlosses.Asat30thJune, 2026,theaccumulatedlosses havefullyerodedthenetworth, andcurrent liabilitiesexceedcurrentassets. TheCompany’s abilitytomeetits statutoryand administrativeobligationsovertheensuingtwelvemonthsisdependentupontheavailabilityoffinancialsupportfromthemanagement ortheentitiesundercommoncontrolofthemanagement.Basedontheassuranc [Showing first 8,000 characters — download PDF for full document]