Digjam Limited has submitted to the Exchange, the financial results for the period ended June 30, 2026

Date: August 06, 2026 To, To, The Bombay Stock Exchange Limited National Stock Exchange of India Ltd. Address: Phiroze Jeejeebhoy Address: ‘Exchange Plaza’, C/1, Block G, Towers, 25th Floor, Bandra-Kurla Complex, Dalai Street, Fort, Bandra (E), Mumbai 400051 Mumbai – 400001 Symbol “DIGJAMLMTD” Code No. 539979 Subject: Outcome of Board Meeting of the Company held today i.e., August 06, 2026 Reference: Disclosure pursuant to Regulation 30 of the Securities Exchange and Board of India (Listing Obligations and Disclosure Requirements), Regulations, 2015. Dear Sir/Madam, This is to inform you that pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015; the Board of Directors, at its meeting held today i.e. on August 06, 2026, through video conferencing deemed to be held at Registered office of the Company situated at Door No. 508/A/6, GVG Nagar, Pushapathur, Swaminathapuram, Palani Taluk, Dindigul District, Saminathapuram, Dindigul, Palani, Tamil Nadu, India, 642113, considered and approved the: a) Considered & approved the Un-audited Financial Results for the quarter ended June 30, 2026, along with draft Statutory Auditor’s Report pursuant to Regulation 33 of the Securities Exchange and Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. These intimations are being given pursuant to provisions of Regulation 30 and Schedule III Part A of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), Regulations, 2015. Further, the Trading Window for dealing in shares of the Company was already being closed for all Directors/ KMPs/Designated Employees/ Connected Person of the Company from July 01 2026, till 48 hours after the declaration of Un-audited Financial Results for the quarter ended on June 30, 2026 (both days inclusive) in accordance with SEBI (Prohibition of Insider Trading) Regulation, 2015 and the Company’s Code of Internal Procedures and Conduct for Regulating, Monitoring and Reporting of Trading by Insiders. The Board Meeting commenced at 05:45 P.M. and concluded at 06:30 P.M. For, Digjam Limited Ritesh Krishna Kumar Mishra Company Secretary & Compliance Officer ICSI Membership No. A76039 NAYAN PARIKH & CO. (REGISTERED) CHARTERED ACCOUNTANTS OFFICE NO. 9, 2"" FLOOR, JAIN CHAMBERS, 577, S.V. ROAD, SANDRA (WEST), MUMBAI 400050, INDIA. PHONE : (91-22) 2640 0358, 2640 0359 Independent Auditor's Limited Review Report on the unaudited financial results of Digjam Limited for the quarter ended June 30, 2026 pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 The Board of Directors, Digjam Limited, 1. We have reviewed the accompanying statement of unaudited financial results ("the Statement") of Digjam Limited ("the Company") for the quarter ended June 30, 2026, submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement, which is the responsibility of the Company's Management and has been approved by the 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 read with the relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report 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. 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 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. 4. Based on our review conducted as 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 accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. We draw attention to Note 4 of the accompanying financial results, which indicates that, as at June 30, 2026, the Company's current liabilities exceeded its current assets by Rs. 2,107.75 lakhs. Further, operations at the Company's sole manufacturing facility located at Jamnagar have been discontinued effective March 31, 2025, and the related assets have been classified as "Non-current NAYAN PARIKH & CO. assets held for sale" under Ind AS 105, with a carrying value of Rs. 5,318.53 lakhs. These events and conditions indicate the existence of a material uncertainty that may cast significant doubt on the Company's ability to continue as a going concern. However, as disclosed in the said note, the financial results have been prepared on a going concern basis based on management's plans, which include the realization of non-core assets, cost optimization, strategic restructuring to support future business viability and a proposed scheme of arrangement. Our conclusion is not modified in respect of this matter. For Nayan Parikh & Co. Chartered Accountants Firm Registration No. 107023W K. Y. Narayana Partner Place: Mumbai Membership No. 060639 Date: 06th day of August, 2026 UDIN: 26060639CXZUDB6019 DIGJAM DIGJAM LIMITED (CIN: L17123TZ2015PLC036291) Registered Office: Door No. 508/A/6, GVG Nagar, Pushapathur, Swaminathapuram, Palani Taluk, Dindigul District, Saminathapuram, Dindigul, Palani, Tamil Nadu, India, 642113 E-mail: cosec@digjam.co.in ; website: www.digjam.co.in Statement of Unaudited Financial Results for the quarter ended June 30, 2026 (Amount in Rupees Lakhs unless otherwise stated) For Quarter ended For Year ended Sl. Particulars June 30, March 31, June 30, March 31, 2026 2026 2025 2026 Unaudited Note No 5 Unaudited Audited Continuing Operations 1 Income Revenue from operations 745.79 820.58 395.28 3,327.94 Other Income 13.71 9.79 0.91 22.85 Total Income 759.50 830.37 396.19 3,350.79 2 Expenses Purchases of stock-in-trade 653.01 620.27 283.00 2,193.06 Changes in inventories of finished goods and stock-in-trade ( 119.40) ( 93.61) 0.51 185.59 Employee benefits expense 38.44 33.21 15.74 101.93 Finance Costs - 0.01 70.25 104.45 Depreciation and amortisation 1.25 1.23 1.06 4.71 Other Expenses 98.77 146.01 91.40 528.50 Total Expenses 672.07 707.12 461.96 3,118.24 3 Profit/(Loss) before Exceptional Items and Tax (1-2) 87.43 123.25 ( 65.77) 232.55 4 Exceptional Items (Net) - - - - 5 Profit/(Loss) before tax from continuing operation 87.43 1 23.25 ( 65.77) 2 32.55 6 Tax Expense (Net) - - - - 7 Profit and Loss after Tax from continuing operations (5+6) 87.43 123.25 ( 65.77) 232.55 Discontinued Operations 8 Profit/(Loss) before Tax from Discontinued operations ( 5.00) ( 196.03) 161.82 ( 332.35) 9 Tax Expense (Net) - - - - 10 Profit/(Loss) after Tax from Discontinued operations(8-9) ( 5.00) ( 196.03) 161.82 ( 332.35) 11 Net Profit/(Loss) for the period (7+10) 82.43 ( 72.78) 96.05 ( 99.80) 12 a) Other Comprehensive Income/(Loss) - Continuing operations Ite [Showing first 8,000 characters — download PDF for full document]