Financial Result as on 30.06.2026

INDIA LIMITED 10™ August, 2026 BSE Limited The Corporate Relationship Department P.J. Towers, 1* Floor, Dalal Street, Mumbai — 400 001 Scrip Code: 530357 Sub: Outcome of Board Meeting of the Company held today i.e. 10™ August, 2026 Reference: Disclosure pursuant to Regulation 30 and Regulation 33 of the Securities Exchange and Board_of India_(Listing Obligations and Disclosure_Requirements), Regulations, 2015 [‘Listing Regulations’] Dear Sir, Pursuant to Regulation 30, 33 and 42 read with Schedule III and other applicable Regulations of the SEBI (Listing Obligations a n d Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors at their Meeting held on Monday, 10% August, 2026 has approved the following: 1. Approved the Un-Audited Financial Results and Limited Review Report for the Quarter ended on 30 June, 2026. The Board Meeting commenced at 03.00 P.M. and concluded at 05.00 P.M. ‘We hereby enclose the following: 1. Limited Review Report on Unaudited Financial results for the Quarter ended on 30™ June, 2026 issued by the statutory auditor of the Company; and 2. Copy of Un-Audited Financial Results for the Quarter ended on 30 June, 2026. Kindly take the same on your record and oblige. Thanking You, Yours faithfully, For KBS India Limited, Tushar Suresh Shah Managing Director DIN: 01729641 502, COMMERCE HOUSE, 140, NAGINDAS MASTER ROAD. FORT, MUMBAI - 400 001. MAHARASHTRA TEL NO: 022 4036 2626 FAX NO: 022 4036 2618 | E-MAIL: kbs@kbs.co.in | WEBSITE: www kbs.co.in CIN L51900MH1985PLC035718 BHUTA SHAH& Co LLP CHARTERED ACCOUNTANTS Head Office : 302-304, Regent Chambers, Nariman Point, Mumbai 400021. Branch Office : Unit Nos 431/432, 3rd floor, Solitaire Corporate Park no - IV, Andheri Kurla Road, Chakala, Andheri East, Mumbai 400093. Thane Office : 1501, Oriana Business Park, Wagle estate, Thane west, Mumbai 400 601. T:+91 22 43439191/+91 22 22832626, www.bhutashah.com Idependent Audilur's Review Report on Standalone unaudited quarterly financial result of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, Board of Director KBS India Limited. 1 We have reviewed the accompanying statement of unaudited standalone financial results of KBS India Limited (hereinafter referred to as the ‘Company’), for the quarter ended 30" June, 2026 being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. These statements are the responsibility of the Company's Management and have been approved by its Board of Directors has been prepared in accordance with the recognition and measurement principles laid down in the India Accounting Standard 34 "Interim Financial Reporting" "(IND AS 34)", prescribed under section 133 of the Companies Act, 2013 read with rules issued there under and other accounting principles generally accepted in India. Our responsibility is to issue a report on these financial statements based on our review. 2. We conducted our review inaccordance with the Standard on Review Engagement (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 1 whether the financial statements are free of material misstatement. A Review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit We have not performed an audit and accordingly, we do not express an audit opinion. BHUTA SHAH & Co LLP CHARTERED ACCOUNTANTS 3. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with the aforesaid Indian Accounting Standards 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 Obligation and Disclosure Requirements) Regulation, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement other than below mentioned points. We report that: 1. Gratuity liability of employees is not provided for as required by Ind AS 19 on "Employee Benefits". The impact of the same is not quantified in the absence of actuarial valuation/management estimate. 2. Long-term loan amounting to Rs. 16,65,40,533/- and current account outstanding balance of Rs. 8,02,444/- as on 30" June 2026 are outstanding and receivable from KBS Capital Management Singapore Pte Ltd (erstwhile subsidiary of the company). We have been informed that the said company has been struck off. No provision has been made for the said loan and current account balance in the financial statements for the year and period ended 30" June 2026. The above has resulted in a misstatement of the profit and accumulated reserves & surplus For Bhuta Shah & Co. LLP Chartered Accountants ICAI Firm Reg No: 101474W/ 100100W - CA fiajesh R. Shah Partner Date: 10/08/2026 Membership No: 033613 Place: Mumbai UDIN: 26033613KRXQKY2899 LIMITED VS WOA LNITED Rege. Offce: 502, Commerce House, 140, Nagindas Master Road, Fort, Mumb-a 40i0 001 CIN - LS1900MHISBSPLCO35718 el No: 022 6995 6955 , E-mai chandu kbs@outlook com, Website: s Kbscoin Unaudited Financial Results for the Quarter ended 30th June, 2026 {Rs T L3kh) Except £75| s Not . P— 30th June 2026 |Q u 3a 1r st te Mr a E rn chd ,e d | 30h June 2025 | 3Y ise t a Mr a rE cn hd ,e 2d 0 26 1 [income Unsudited) | 2026, (Audited) | (Unaudited) | (Audited) (o) evenie From Operstions () Other Income 257) @79 10033 2599 Total Revenue from Operations (asb) 5 50 3. 00 53) 7 6L 7. .19 76 )] 111 21 ,8 13 310 17. 777 1] T |Expenses (2) Empioyees Benefit Expenses 29,45 295]] 277 11213 b) Finance Costs (€) Depreciation and Amortisation Expenses 0 2.5 39] 0 56 37 5] 0 4. 54 70) 22 0. 819 0) i_Administration £xp i Otter Expenses 2050 21.50) 1640 96.37| B3 284} 282 57.59) T [ [P Er xoT cfo eit pt ta il L o o ne ssx lsp ) ie t n b es me se f .os r ( ea ev xb cr ee pe td i) o nal items and tax 7 15 6 5 4 61 4 (1E 2 -5 X 0) 7 35 =7 1 07 1 32 19 2 =. 3 28 3) 1 VV __ [[ TPr ao xf i Et x p( eL nos ss e) before tax 654 (1250} 3701 1223 () Current tax (b) Deferred tax & = 3] 5 B6 ) 5 ) 32 2 035 31 (@) Short/Excess provision VI | _Total tax expenses - - - 050) VV I AII I ([| @P O )r t o h Tf Tei r r:t o mi C os mL o mo m t es p h s a fr a) te wf h i ro e elr n l st s th i o ie ntv gp e be e tIr i n ro e Rc cd eo l mam s se s i Sf hi as td w1 i0 lp r oal ti t eo 7 rT eo ce ls a. s sfied T T2 2 = F . 3 4] 5] o25 z s) 9 ) 275 = :.3 63 5] ) 3 5 =5. 4 757 ) [profit or loss 5[ [V7T -e Cr Om Ts S Eh a Tt w Ti ell r ab T igre <c 0i a Tssi ied T h1 ao t pr io lfi t o o7 e 10 S5 S5 e T Promr T 5 N = N = = = =- loss xXX qX 1 p_ _ [ |N |P[T Eaeo 3itt mda i-Pl nr uC o gpo f im e t qp u efr io re tr b ey te qsh un he is a tPi r ye ev c se ci aoI apd rin t ec a o l fm f oe a c df eo vr sa ct l oh u ne e p o ie f nr uRi eso e a cc oh n timuing 16511 22 2- 2 14 25 ] 10 ( 0510 20 .5 % 1 0 2) 3 ] 10822 27 7= . 5 6 23 9 ] 10825 5 .= . 17 7 265 ]] operation) (() ) Ba Dis li uc t c ea dm i san rg ns i n( gl so zs () l op se 5)r ps eh ra r se h are 00a 11 |] (© 00 0n 0) )| 00 00 22 0 000 11 nores: [Fvasaste eT 1 D sC b tO oM ovP e A wS1 t eY a e b n se 3 ol Mo o3 n fs g t hU G en a chu oes mlt pdS e aoe d nn ym f M e n aoa nnn dn st aio eya ,m s A wR4 e0e bs sh1 i A e5 F u oo fgr s3 t s t1 h o3 2 c 0 kq 2o u e6ak r xTt c s hr u e g no S ed tk e ad .i t 5 3 r wn y3 0 i cg A nsh u b h , o sre e 0 s ir 2 a ne 6e v d c ee 1 io o c ma aS i . nE e d SIB o C € t r te h1p Ut ia tb by ei t d e RAudit fo h e st e 1 U . ns5 es 1 d0 p o8n a i n“ aO np ne cbcr y la c tv ehi en g eSS oe [Showing first 8,000 characters — download PDF for full document]