BSEResult10 Aug 2026 · 10 Aug 2026, 07:23 pm

Unaudited Standalone and Consolidated Financial Results for the quarter ended 30th June 2026

EKI Energy Services Ltd · 543284

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EKI Energy Services Ltd has announced its unaudited standalone and consolidated financial results for the quarter ended June 30, 2026. The results were approved by the Board of Directors and are available on the company's website. The auditor, Dassani and Associates LLP, has issued a limited review report, expressing no material misstatement. However, the auditor has emphasized a matter related to the valuation of inventory, specifically cook stoves and carbon credits, which involves significant judgment by management.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk3/10
Liquidity Impact6/10
Market Sentiment5/10

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EKI Energy Services Ltd - 543284 - Unaudited Standalone And Consolidated Financial Results For The Quarter Ended 30Th June 2026

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August 10, 2026 BSE Limited Corporate Relationship Department, Phiroze Jeejeebhoy Towers Dalal Street, Mumbai-400001. Scrip Code: 543284 Symbol: EKI Subject: Submission of the Un-audited Standalone and Consolidated Financial Results of the Company for the quarter ended June 30, 2026. Time of Commencement : 03:00 P.M. Time of Conclusion : 06:00 P.M. Dear Sir(s), Pursuant to Regulation 30 and 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’) this is to inform you that the Board of Directors of EKI Energy Services Limited (‘EKIESL’ or the Company’) at its Meeting held today i.e., August 10, 2026, inter-alia considered and approved the Un-audited Standalone and Consolidated Financial Results of the Company for the quarter ended June 30, 2026, along with limited review report issued by the statutory auditors M/s. Dassani and Associates LLP. The copies of the said Un-audited Standalone and Consolidated Financial Results along with limited review report issued by the statutory auditor are enclosed herewith as Annexure A. The said results will also be made available on the website of the Company: www.enkingint.org Kindly take the above information on record. Thanking you Yours Faithfully For EKI Energy Services Limited Yash Joshi Company Secretary and Compliance officer Encl: a/a ]-B, Sagar Matha Apartment DASSANI & ASSOCIATES LLP Cx 18/7, M. G. Road, Indore. 452001 CHARTERED ACCOUNTANTS INDIA Ph. 0731-4078559, 4020801, 4020802 Mail: dassanica@gmail.com www.dandaca.com Independent Auditor’s Review Report on the Quarterly Unaudited Standalone Financial Results of EKI Energy Services Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of EKI Energy Services Limited |. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of EKI Energy Services Limited (hereinafter referred to as “the Company”) for the quarter ended June 30, 2026 attached herewith (hereinafter referred to as “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 (hereinafter referred to as the “LODR Regulations”). 2. This 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 Indian Accounting Standard 34, (hereinafter referred to as the “Ind AS 34”) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 as amended (“the Act”), read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations. 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 (ICAI). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statements are free of material misstatement. 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(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 and read with notes to the financial results, 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 Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements 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. Branches: New Delhi, Mumbai, Pune, Nagpur, Bhopal, Patna, Kota, Ahmedabad, Rath, Orai Dassani & Associates a partnership firm converted into Dassani & Associates LLP with Identification No. ACG-5891 with effect from A pril 12, 202 4 1-B, Sagar Matha Apartment DASSANI & ASSOCIATES LLP a 18/7, M. G. Road, Indore. 452001 CHARTERED ACCOUNTANTS INDIA Ph. 0731-4078559, 4020801, 4020802 Mail: dassanica@gmail.com www.dandaca.com 5. As presented in Note No. 5 of the Statement which describes the material accounting policies applied in the valuation of inventory including cook stoves and carbon credits. The valuation of inventory is a critical accounting estimate that involves significant judgment by management. Further, the valuation of carbon credits involves complex and specialized factors, including verification of emission reductions, market pricing, regulatory compliance, vintage, technology, the timing of recognized revenues and other aspects. Our review procedures related to inventory valuation disclosed a matter that we believe is of importance to the users of the financial statements. 6. Emphasis of Matter With reference to Note No. 6 given in the statement, the Board of Directors of the company at its meeting held on 10" February, 2025 has approved the scheme of arrangement in the nature of demerger (“the Scheme”) entered between EKI Energy Services Limited (“Demerged Company”/ “Company”) and EKI One Community Projects Limited (“Transferee company”/“Resulting company”) with effect from 1st January, 2025 or any other date as may be fixed by the Regulatory Authority. Since approval of the scheme by the Regulatory Authority is awaited, therefore, these Unaudited Standalone Financial Results have been prepared without considering the effect of the scheme. Our conclusion on the statement is not modified in the respect of the above matter, For Dassani & Associates LLP Chartered Accountants Ke ASSOCE. Firm Registration No.: 009096C/C400365 e <3 Partner Membership No.: 435709 UDIN: 26435709HOMEFT2040 Place: Indore Date: August 10, 2026 Branches: New Delhi, Mumbai, Pune, Nagpur, Bhopal, Patna, Kota, Ahmedabad, Rath, Orai Dassani & Associates a partnership firm converted into Dassani & Associates LLP with Identification No. ACG-5891 with effect from April 12, 2024 EKI Energy Services Limited & +91 (0) 73142 89 086 business@enkingint.org STEERING THE PLANET TO NET ZERO @ www.enkingintorg EKI ENERGY SER VICES LIMITED Reg. office: Enking Embassy, Plot No. 48, Scheme No. 78,Part-2, Vijay Nagar Indore - 452010, Madhya Pradesh, India Corp. office: EKI Embassy, A-35 Scheme 78, Part 1 Phase 2, Vijay Nagar, Indore, Madhya Pradesh, India, 452010 CIN: L74200MP2011PLC025904, website: www.enkingint.org, Ph No. +91 7314289086, email: business@enkingint.org STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE 2026 No. Particulars 30.06.2026 Quar 30t .e 0r 6 .E 20n 2d 5e d | 31.03.2026 Ye 31a .r 0 3E .2n 0d 2e 6d (Unaudited) | (Unaudited) | Audited Audited 1 |Revenue a) Revenue from operations 888.10 1,473.05 1,847.40 8,337.19 b) Other income 440.83 640.74 251.88 1,947.48 Total income 1,328.93 2,113.79 2,099.28 10,284.67 2 |Expenses a) Purchase of stock in trade 538.64 392.60 456.79 2,471.81 b) Change in inventories of stock in trade 841.89 513.52 314.11 1,809.23 c) Employee b [Showing first 8,000 characters — download PDF for full document]