ENCLOSED PLEASE FIND THE UNAUDITED STANDALONE AND CONSOLIDATED FINANCIAL RESULTS FOR THE FIRST QUARTER ENDED 30TH JUNE,2026

,~ Worren Teo limited WTL/SEC/S-2 10th August, 2026 The General Manager, Department of Corporate Services, BSELimited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai 400 001 Scrip Code 508494 Dear Sir, Sub: Outcome of the Board Meeting dated 10th August, 2026 This is further to our letter WTL:SEC:S-2 dated 29th July, 2026. Enclosed please find the Unaudited Standalone and Consolidated Financial Results for the First Quarter Ended 30th June, 2026 which have been approved by the Board of Directors at its meeting held today. The same will be posted on the Company's website, www.warrentea.com. We would request you to place the said results on the website of your Exchange. We also enclose copies of the 'Limited Review' Reports by Messrs GARV & Associates, Chartered Accountants, Auditors of the Company in respect of the aforesaid Quarter, which were duly placed before the Board at the aforesaid Meeting. Kindly take the Sameonyour record and oblige. This may be treated as compliance with the requirements of Regulation 30 and 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. We request you to take the above on record and treat the same as compliance under the applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board Meeting started at 12.30 PMand concluded at 3.45 PM. Yours faithfully, Warren Tea Limited (Soma Chakraborty) Executive Director & Company Secretary DIN: 08825627 . CIN :LOl132WB1977PLC271413 website: www.warrentea.com Encl :as~bQve egistered & Corporate Office: Floor, 'Johar Building', P-l, Hide Lane, Kolkata 700 073 Telephone: 033 22360025 Email :corporate@warrentea.com ~ GARV & Associates ,·1 27A Hazra Road I N 0 Chartered Accountants Kolkata 700 029 Phone: +91 (33) 40404743 / 4744 E-mail: info@garvca.com Website: WWW.garvca.com Independent Auditor's Limited Review Report of Interim Financial Results To The Board of Directors of Warren Tea Limited I. We have reviewed the accompanying statement of unaudited standalone financial results of Warren Tea Limited ("the company"), for the quarter ended 30th June 2026 ("the statement") attached herewith, being submitted by the company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. The 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 the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), 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. A Review of interim financial information consists of making inquiries, primarily of the Company's personnel 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(I0) 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 inan audit. Accordingly, we do not express an audit opinion. 4. We draw your attention to Note No.3 of the statement regarding the non-ascertainment of income tax liability (current and deferred) as per Indian Accounting Standard 12 on "Income Taxes" for the quarter ended 30th June 2025 (the "Statement") which is determined by the company at the end of the year for the reasons stated inthe said note. Our opinion isnot modified inrespect of this matter. 5. Based on our review conducted as stated in paragraph 3, nothing has come to our attention that causes us to believe that the accompanying Statement has not been prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') and other accounting principles generally accepted in India, and has not disclosed the information required to be disclosed in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 20IS, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For GAR V & ASSOCIATES Chartered Accountants Firm Registration No. 301094E Place: Kolkata (ASHISH RUSTAGI) Date: lOth Aug, 2026 Partner Membership No.: 062982 B h Network: GARV & Affiliates . ranc :19,R.N.MukherjeeRoad E t B" Kolkata Bengaluru Chen~atl~ern hUlI~lng1,stFloor,Kolkata700001 an I I uwa Hyderabad Mumbai WARREN TEALIMITED Registered Office: 8thFloor.Johar Building P-I.HideLane.Kolkata -700073 Tel:03322360025.CIN:LOl132WB1977PLC271413 Email: corporate@warrentea.com. Website: www.warrentea.com STATEMENTOFUNAUDITEDFINANCIAL RESULTS FORTHEFIRSTQUARTERENDED30THJUNE.2026 (Figuresin{Iokhs) Year Quarter Ended On Ended On PARTICULARS 31.03.2026 30.06.2026 31.03.2026 30.06.2025 (Audited) I Revenue from Operations - - - - 2 Other Income 40 58 35 169 3 TotalIncome 40 58 35 169 4 Expenses a) Employee BenefitsExpense 44 33 43 166 b) Finance Costs 3 4 - 14 c) Depreciation and Amortisation Expense 9 8 5 33 d) Other Expenses 46 38 44 149 e)TotalExpenses 102 . 83 92 362 5 Profit/ (Loss)before Exceptional Itemsand Tax(3-4) (62) (25) (57) (193) 6 Exceptional Items - (177) - (177) 7 Profit/ (Loss)before Tax(5+6) (62) (202) (57) (370) 8 Tax Expense -Currentrax - - - - -Deferred Tax - (32) - (32) 9 Profit/ (Loss)forthe Period (7-8) (62) (170) (57) (338) 10 Other Comprehensive Income Itemsthat willnot be reclassified toProfitorLoss: -Remeasurement of Defined Benefit Plan - (13) - (13) -EffectforChange inValue of Investments 97 - 92 - -Income Taxrelating to Itemsthat willnot be reclassified to ProfitorLoss - 3 - 3 II TotalComprehensive Income forthe Period (9+10) 35 (180) 35 (348) 12 Paidup EquityShareCapital 1195 1195 1195 1195 (Face Value of RS.I0/- each) 13 Other Equityexcluding Revaluation Reserveasshown inthe Audited Balance Sheet 7264 14 EarningsperShare(EPS) > -Basicand diluted Earningsper Share(Rupees) (0.52) (1.42) (0.48) (2.83) Continued .....pg 2 Page- 2 TheBoard of Directors of the Company, in itsmeeting held on 30th June, 2025, have evaluated the prospects of an amalgamation, scheme of arrangement or restructuring of the Company with Maple Hotels and Resorts Limited, an unlisted Public Limited Company and isalso an Associate of the Company. TheBoard has then considered and approved the Draft scheme of arrangement / amalgamation of the Company. TheScheme isplaced before the relevant authorities and issubject to receipt of statutory and regulatory approvals. 2 TheGovernment of India has consolidated 29existing labour legislations into a unified framework comprising four labour Codes vlz,Code of Wages 2019,Code inSocial Security 2020, Industrial Relation Code 2020 and Occupational Safety, Health and Working conditions code 2020 (collectively referred to asthe new Labour Codes), these Codes have been made effective from November 21,2025.Thecorresponding all supporting Rulesunder these codes are yet to be notified. Based the management assessment there isno material financial implication due to these changes. Theassessment of other impact, ifany on employee benefit expenses arising from the New Labour Code will be under taken and accounted for upon notification of the relevant rulesby [Showing first 8,000 characters — download PDF for full document]