Pursuant to the provisions of Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015, the Board of Directors of the Company at its meeting held on ....

. iSERA LIFESCIENCES iSERA LIMITED (Formerly known as Covidh Technologies Limited) CIN: L72200PN1993PLC252720 Date: August 07, 2026 The Listing Department BSE Limited Phirozee Jeejeebhoy Towers Dalal Street, 25th Floor Mumbai — 400001 REF: iSERA Lifesciences Limited (Formerly Known as Covidh Technologies Limited) (Scrip Code: 534920) | Symbol: COVIDH) 0 _of SEB; Dear Sir/Madam, Pursuant to the provisions of Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015, the Board of Directors of the Company at its meeting held on Friday, the o7t day of August, 2026 at the Registered Office of the Company which commenced at 02:00 P.M. and concluded at 02:30 P.M. considered and approved inter alia: 1. The Un-Audited Financial Results (Standalone) for the Quarter ended 30t June, 2026, in pursuance of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as enclosed herewith. 2. Independent Auditor’s Limited Review Report on Un-Audited Financial Results (Standalone) of the Company for the quarter ended 30t June, 2026 as enclosed herewith. You are requested to take the same on record kindly. Thanking you, Yours faithfully, For and bk RAMEFSFIENCES LIMITED iSERA Lifesciences Limited (Formerly Known as Covidh Technologies Limited) S ibhorsed horised Signatory/ D Jayshree Suresh Jain gnatory/ Director Managing Director DIN: 10017258 Office No. A1-1202, 12th Floor, Boulevard Tower, Phase-2, CTS No. 11, Sadhu Vaswani Chowk, Camp, Pune — 411001 Tel: +91 8320012053 - Email: cscovidh@gmail.com « Website: www.covidhtechnologies.com [ISERA LIFESCIENCES LIMITED { Formerly known as COVIDH TECHNOLOGIES LIMITED) [CIN: L72200761993PLCOIS306 [Regd. Off: Ofiice No A1-1202, 12th Fioor, Boulevard Towers Phase 2, CTS No 11, Sadhu Vaswani Chowk, Camp, Pune City, Maharashtra, india, 411001 Usaudited Statement of Profit and Loss for the Quarter and period ended june 30,2026 (Rs. In Lakhs) Quarted Ended Year Ended PARTICULARS 30-06-2026 31-03-2026 3006-2025 31-03-2026 Unaudited Audited Unaudited Audited " Revenue From Operations - 11618 - 135.50 lii__ Otherircome 577 - 7.02 [l Total Revenue (1411} 3 12195 - 142.52 IV Expenses Cost of Materials Consumed - Purchases of Stock-in-trade g “ Changes In inventories - N d Employee benefits expense 231 a3 525 Finance Costs 3 > = = Other Bxpenses 31.31 5524 154 103.63 Total Expenses 33.62 5927 154 108.88 [v__Profit/ (.oss) before Exceptionsl and Extraordinary items and tax [iHi-1V) {33.62)] 6258 _{1.54)] 3364 (Vi Excepticnal items - - - S [ViT_Profit/ (-oss) before Extraordinery ftems and tax V-V [T . 5208 {54 33.64 Vill_Extraoridary items - - - = iX__Profit/ {Loss) before Tax (VIL-Vil) (33.62)) 52.58 {3.54)] 33.04 X Tax Expense: Current Tax - 770 2.70] Deferred Tax - 5 X1 fit/ {Loss) ¢ period from continul tions (iX-X) 133.623] 5458 {1.54)] 25.94 (i __Less: Minority Interest - < . £ [XIil_Profit/ (Loss) for the period (XIX1) after minority Interest B5.62)] E4.88 11.59) 25.94 IXIV__Other Comprehensive income =~ - 2 2 [XV__Total Comprehensive incorme - {33.62)) 54.98 {1.54) 25.94 [XV1__Paid Up Equity Share Capital (Face Value of R5.10 Each] 840.90 840.90 30.00 340.90 [XVit_Reserves (excluding Revalution Reserve) (43.81)] {16.19)] {43.68)) {16.19) [XVItl Earnings Per Share (EPS) Basic {1.60) 158 0.05 0.74 Diluted : {1.60) 158 08.05 0.74 NOTES: 1 The above results have been reviewed by the Audit Committee arid approved by the Board of Directors at their mecting held on June 7, 2026 In terms of Regulation 33 of the SEBI {Listing Obfigations and Disclosure Requirements) Regulations, 2015, 2 The results of the Company have been prepared in accordance with the recogrition and measurent principles taid down in the IndAS- 34 *Interim Financial Reporting” prescribed under Section 133 of Companies Act, 2013 read with the relevant rules issued thereunder and other accouting propouncemerts generally accepted I India and n terms of Reg 33 of SEBI (Listing obiigations and disclosure requirements) Regulations, 2015 3 The results are also ivallable onthe webiste of the Company covidhtechnologies.com 4 The Company is engzged in IT/ITES businessoinne segment only and hence there are no separate reportable segments as per ind AS -108 “Operating Segments” 5 Figurofe thse corresponding previous periods are regrouped and reclassified wherever considered necessary o correspond with current period's presentation. Forand on Behalf of Board of Directors of ISERA LIFESCIENCES LIMITED { Formerly known as COVIDH TECHNOLOGIES UMTED) ForiSERA LIFESCIENCES LIMITED ju\(s'\«" o Jayshree Sieghisios Signatory/ Director Mianaging Director OIN: 10017258 Place: Pune . GMKS&CO Chartered Accountants INDIA Independent Auditor's Review Report on the Quarterly and Year to date Unaudited Standalone Financial Results of iSERA LIFESCIENCES LIMITED “the Company” Pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors iSERA LIFESCIENCES LIMITED PUNE 1. We have reviewed the accompanying Statement of unaudited financial results of iSERA LIFESCIENCES LMITED (“the Company"} for the quarter ended June 30, 2026 ('the Statement"), attached herewith, being submitted by the Company pursuant to the requirements of regulation 33 of SEBI {Listing Obligations and Disclosure Requirements) Regulations, 2015 {'the Regulation') as amended. 2. The Preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34, (Ind AS 34') "interim Financlal Reporting” prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, read with the Circularis the responsibility of the Company's 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 Engagements (SRE 2410),"Review of Interim Financial Information performed by the Independent Auditor of the Entity" issued by Institute of Chartered Accountants of India. This Standard requires thatwe plan and perform the review to obtain moderate assurance as to whether the Statement is free from material misstatement. A review is limited primarily to making inquiries of the Company personnel responsible for finandal and accounting matters and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion, Address : £30, First Floor, Prestige Point, 283 Shukrawar Peth, Pune 411002, (MH) india T :020-24487800 /900 E . admin@gmks.co.in 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 applicable Indian Accounting Standards ("Ind AS") specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other recognized accounting practices and policies that has not disclosed the information required to be disclosed in terms of Regulation, read with Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement. ForGMKS & Co Chartered Accountants FRN: 139767W Gitbhyud Abhijit Mundada Partner M No.: 134685 Place: Pune Date: 07-08-2026 UDIN: 261346850ABDAU4734