Financial Results for Quarter ended June 30, 2026

GARUODA™ Registered Office : @ A~ 201, 2nd Floor, Fortune 2000, - ‘\0 /F C-3 Block, Bandra Kurla Complex, C D n S t; r u e t | D n 8- GARUDA Bandra (East), Mumbai - 400 051 Engineering Limited Contact : 022-3572 2456 / 7963 5174 Email : compliance@garudaconstructionengineering.com CIN NO. L45400MH2010PLC207963 Web site : www.garudaconstructionengineering.com (Formerly Known as Garuda Construction and Engineering Private Limited) Date: 10" August, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejebhoy Towers “Exchange Plaza” Dalal Street Bandra-Kurla Complex, Bandra (East) Mumbai - 400 001 Mumbai - 400051 Scrip Code (BSE): 544271 Symbol: GARUDA Sub: Outcome of Board Meeting held on 10" August, 2026. Dear Sir/Madam, Pursuant to the provisions of Regulation 30 and 33 read with Schedule III and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, ("SEBI Listing Regulations, 2015") we hereby inform you that, the Board of Directors of the Company at their Meeting held today i.e. 10" August, 2026 has approved the following: 1. Financial Results: .a. Approved the Unaudited Standalone Financial Results for the Quarter ended June 30, 2026 along with Limited Review Report as received from the Statutory Auditor of the Company. b. Approved the Unaudited Consolidated Financial Results for the Quarter ended June 30, 2026 along with Limited Review Report as received from the Statutory Auditor of the Company. The meeting of the Board of Directors commenced at 10.00 A.M and Concluded at 10-35A.M. Request you to please take the details on record. Thanking You, etion and Engintering Limited Managing Director and Chairman DIN: 00845482 +91 988 amitagarwal98. nail n \ agarwaltibrewalco@gmail.com & CO Poddar Court, Gate No- 3 7th Floor Suite No.- QA 18, Rabindra Sarani Kolkata- 700001 CHARTERED ACCOUNTANTS Limited Review Report on the Standalone Unaudited Quarterly Financial Results of the Company Pursuant to Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Garuda Construction and Engineering Limited 1) We have reviewed the accompanying statement of Standalone Unaudited Financial Results of Garuda Construction and Engineering Limited (the "Company") for the quarter ended 30 June 2026 (the "Statement"), being submitted by the Company pursuant to the requirement 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 approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial 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. Our responsibility is to express a conclusion 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. 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 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 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 Standards (‘Ind AS'") specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. ForA.T.R.S. & Co Chartered Accountants (Firm Registration No. 328977E) Amit Agarwal Place: Mumbai Partner Dated: 10/08/2026 Membership No. 303411 UDIN: 26303411JZGQKV6899 MBAI HYDERABAD INDORE JANIGIR Garuda Construction and Engineering Limited CIN: L45400MH2010PLC207963 Registered office: 201, A Wing Fortune 2000, C-3 Block Bandra, Kurla Complex, Bandra (East), Mumbai, Maharashtra, India, 400 051 Phone - 022-26530163 Email 1d - admin@gcel.in, Website: www.garudaconstructionengineering.com Statement of Unaudited Standalone Results for the Quarter ended 30 June 2026 (% in Lakhs)| sr. Quarter ended Year ended Nt; Particulars 30 June 2026 31 March 2026 30 June 2025 31 March 2026 . (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Income Revenue from operations 17,538.17 14,904.84 12,515.65 53,071.52 Other income 24.73 (40.66) 152.35 324.17 Total Income 17,562.90 14,864.19 12,668.00 53,395.69 2 Expenses Cost of Materials Consumed 1,500.70 3,258.99 2,295.38 14,492.33 Construction Expenses 9,875.03 6,466.86 6,012.50 20,323.34 Employee Benefits Expenses 117.35 133.06 117.64 480.22 Finance Costs 53.35 71.06 45.88 270.48 Depreciation and Amortisation Expenses 8.21 9.85 6:15 28.43 Other Expenses 430.96 248.41 448.24 1,383.96 Total Expenses 11,985.60 10,188.24 8,925.80 36,978.77 3 2|P)r ofit before exceptional items and tax (1 - 5,577.29 4,675.95 3,742.20 16,416.92 4 |Exceptional items @ - - - 5 |Profit before Tax (3 - 4) 5,577.29 4,675.95 3,742.20 16,416.92 6 |Tax expense (a) Current income tax 1,422.00 1,237.74 941.38 4,167.84 (b) Deferred income tax (0.29)] (3.53)] (0.05)| (5.03)) 7 |Profit for the period from continuing 4,155.53 3,441.74 2,800.88 12,254.11 operations (5 - 6) 8 |Profit /(Loss) from discontinuing operations - - - - 9 [Tax expense of discontinuing operations - - " - 10 (Profit /(Loss) from discontinuing operations N R N N (after tax) (8 - 9) 11 |[Profit for the period (7 + 10) 4,155.53 3,441.74 2,800.88 12,254.11 12 |Other Comprehensive Income | Items not to be reclassified to profit or loss in subsequent periods: (a) Re-measurement gain/(losses) on defined ~ (5.35) benefit plan - (5.35)| - (b) Income Tax effect on above - 1.35 = 135 - (4.00) - (4.00)] 13 |Total Comprehensive Income for the period 4,155.53 3,437.74 2,800.88 12,250.10 14 |Reserves 40,780.05 15 |Details of Equity Share Capital Paid up Equity Share Capital 4,652.09 Face Value of Equity Share Capital (%) 5.00 16 |Earnings per share (a) Basic 447 3.70 3.01 13.17 (b) Diluted 447 3.70 3.01 13.17 Garuda Construction and Engineering Limited CIN: L45400MH2010PLC207963 Registered office: 201, A Wing Fortune 2000, C-3 Block Bandra, Kurla Complex, Bandra (East), Mumbai, Maharashtra, India, 400 051 Phone - 022-26530163 Email Id - admin@gcel.in, Website: www.garudaconstructionengineering.com Notes on Unaudited Standalone Financial Results for the quarter ended 30 June 2026 The above financial results have been reviewed and recommended by the Audit Committee and approved and taken on record by the Board of Directors| in thelr respective meetings held on 10 August 2026. The financial results have been prepared in accordance with Companies (Indian Accounting Standards) Rules, 2015 (Ind-AS) prescribed under section| 133 of the Companies Act, 2013 read with rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies [Showing first 8,000 characters — download PDF for full document]