General Updates

© 329, Avior Nirmal Galaxy, & +91222565 1355 Near Deep Mandir Cinema, i www.uravilamps.com Defence And Technology Ltd. L.B.S. Marg, Mulund (West), L+Gh itiPN ng e P2 Mumbai - 400080. India (formerly known as & info@uravilamps.com Uravi T And Wedge Lamps Limited) ()An ATF 16949:2016 Certfed Organization CIN: L - 84220 MH 2004 PLC 145760 Date: June 19,2026 To, To, National Stock Exchange of India Limited BSE Limited Exchange Plaza, C-1, Block G, P.J. Towers, 25th Floor, Bandra-Kurla Complex, Dalal Street, Bandra (East), Mumbai - 400 051 Fort Mumbai 400 001 NSE Symbol: URAVIDEF Scrip Code: 543930 Through NEAPS Portal Through BSE Listing Centre Subject: Statement of Impact of Audit Qualification on Audited Consolidated Financial Results for the year ended March 31, 2026 Ref :- BSE Mail dated June 17,2026 & Outcome of Board Meeting dated May 28,2026 Dear Sir/Madam, With reference to the Outcome of the Board Meeting dated May 28, 2026, wherein the Company had disclosed that the Statutory Auditors had issued a Modified Opinion on the Audited Consolidated Financial Results for the financial year ended March 31, 2026, and pursuant to the email received from BSE dated June 17, 2026, we hereby submit the Statement on Impact of Modified Opinion in respect of the said Audited Consolidated Financial Results. Further we are also enclosing the Audited Standalone and Consolidated Financial Results for the quarter and financial year ended March 31, 2026, which were already submitted to the Stock Exchanges on May 28,2026. It is hereby clarified that there is no change or revision in the said financial results. The above information will also be made available on the website of the Company. For Uravi Defence and Technology Limited (Formerly known as Uravi T and Wedge Lamps Limited) Kaushik Damji Gada Whole-time Director & CFO DIN: 00515876 Place: Mumbai Plant 1: Q-6, Rajlaxmi Techno Park, Nashik-Bhiwandi Bypass, Sonale Village, Bhiwandi, Dist. Thane - 421302, Maharashtra, INDIA Plant 2: Plot No. 30-B, Sicop Industrial Estate, Dist. Kathua - 184102, Jammu & Kashmir, INDIA Plant 3: Plot No. 17B & 20B, Sicop Industrial Complex IID Center, Govindsar, Dist. Kathua - 184102, Jammu & Kashmir, INDIA ADD:1109, Marathon Millennium, LBS Road, Mulund West, Mumbai — 400 080. 3 . Contacts: 022-4458 8833 %ffifl Cg&flfdhl dfld 6')0. Mobile No.:09820818466, 09920818466 INDIA Chartered Accountants Email ID: cavirengandhi@gmail.com Website: www.cavirengandhiandco.com Independent Auditor's Report on the Quarterly and Year to Date Standalone Financial Results of Uravi Defence and Technology Limited (Formerly Known as Uravi T & Wedge Lamps Limited) the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors of Uravi Defence and Technology Limited (Formerly Known as Uravi T & Wedge Lamps Limited) Report on the Audit of the Standalone Financial Results Opinion We have audited the accompanying Standalone Financial Results for the year ended March 31 2026 included in the accompanying “Statement of Standalone Financial result for the Quarter and year ended March 31 2026” of Uravi Defence and Technology Limited (Formerly Known as Uravi T & Wedge Lamps Limited) (hereinafter referred to as ‘the Company’) being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations’). In our opinion and to the best of our information and according to the explanations given to us the aforesaid Standalone Financial Results: i. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and ii. gives a true and fair view, in conformity with the recognition and measurement principles laid down in the applicable accounting standards prescribed under Section 133 of the Companies Act, 2013 (‘the Act)), read with Companies (Indian Accounting Standards) Rules, 2015, as amended, and other accounting principles generally accepted in India, of the net profit, and other comprehensive income and other financial information of the Company for the year ended March 31, 2026. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013. Our responsibilities under those Standards are further described in the “Auditor's Responsibilities for the Audit of the Standalone Financial Results” section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the standalone financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on the Standalone Financial Results for the year ended March 31 2026. Management's Responsibilities for the Standalone Financial Results 1. The Financial Results has been prepared on the basis of the Standalone Financial Statement. The Company's Management and the Board of Directors are responsible for the preparation and presentation of these standalone annual financial results that give a true and fair view of the net loss related to continue operation & net profit related to discontinue operation, other comprehensive income- loss and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Financial Results has been approved by the Company's Board of Directors. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate implementation and maintenance of accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error. 2. In preparing the standalone financial statements, management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. 3. The Board of Directors are also responsible for overseeing the Company’s financial reporting process. Auditor’s Responsibility 1. Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’'s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Statement. As part of an audit in accordance with SAs, w [Showing first 8,000 characters — download PDF for full document]