Please find enclosed herewith the unaudited financial results for the quarter ended 30th June, 2026.

GCCL INFRASTRUCTURE & PROJECTS LIMITED (CIN: L45400GJ1994PLC023416) Date: 10/08/2026 The Manager, Listing Department BSE Limited, 25% Floor, PJ Towers, Dalal Street Fort, Mumbai- 400 001, Maharashtra. SUB: OUTCOME OF BOARD MEETING HELD ON MONDAY, 10™ DAY OF AUGUST, 2026 BSE SCRIP CODE: 531375/ GCCLINP Dear Sir/Ma’am, Pursuant to Regulation 30 and 33 read with Part A of Schedule Il of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), as amended from time to time, we wish to inform you that the Board of Directors of the Company at its meeting held today i.e., Monday, 10™ August, 2026, inter-alia, considered and approved the following transactions: 1. Considered and approved the standalone unaudited Financial Results for the quarter ended 30" June, 2026 along with the Limited Review Report thereon; 2. Based on the recommendation of the Audit Committee, the Board of Directors have approved the appointment of M/s. N H Shah & Co, Chartered Accountants, (FRN: 131122W) as the Internal Auditors of the company for the financial year 2026-27. Disclosure for appointment as stated above under Regulation 30 of SEBI Listing Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 dated 30t January, 2026, are enclosed as Annexure - | to this letter. The meeting of the Board of Directors commenced at 05:15 P.M. and concluded at 05:45 P.M. You are requested to please take the same on your record. Thanking You, For, GCCL Infrastructure and Projects Limited SHAH AMAM St SHREYANS 3515 o0 ASMAHM REVASHNAH S DIRECTOR DIN: 01617245 Regd. Office: A-115, Siddhi Vinayak Towers, B/h DCP Office, Off SG Highway, Makarba, Ahmedabad- 380051 Tel () 079- 29703131 Email: info@gcclinfra.com GCCL INFRASTRUCTURE & PROJECTS LIMITED (CIN: L45400GJ1994PLC023416) ANNEXURE -1 DISCLOSURE UNDER REGULATION 30 OF THE SEBI (LODR) REGULATIONS READ WITH SEBI MASTER CIRCULAR NO. HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 DATED 30™ JANUARY, 2026 Sl. No. Particulars Appointment of Internal Auditor 1. | Reason for change viz. appointment, | To comply with applicable provisions of the ignation: 4 death 4 Companies Act, 2013 and requirements under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. | Date of appointment/cessation—fas | 10% August, 2026 apphicable) & term of appointment; M/s. N H Shah & Co, Chartered Accountants are appointed as Internal Auditors of the company on such terms and conditions as may be decided by the Board based on the recommendation of Audit Committee. 3. | Term of Appointment /reappointment Financial Year 2026-27 4 Brief profile (in case of appointment); Firm Registration No. 131122W Field of Experience: M/s N H Shah & Co. isa firm that specializes in tax auditing, GST and project finance and has an experience of more than 15 years. 5. | Disclosure of relationships between | Not Applicable directors (in case of appointment of a director). Regd. Office: A-115, Siddhi Vinayak Towers, B/h DCP Office, Off SG Highway, Makarba, Ahmedabad- 380051 Tel (O) 079- 29703131 Email: info@gcclinfra.com SORAB S. ENGINEER & CO. (Regd.) CHARTERED ACCOUNTANTS TELEPHONE : +91 79 48006782 INDI EMAIL :sbchokshi@sseco.in sseahm@hotmail.com 804-805, SAKAR-IX, WEB : WWW.sseco.in BESIDE CITY GOLD, ASHRAM ROAD, AHMEDABAD-380 009 Independent Auditor’'s Review Report on Quarterly Unaudited Financial Results of GCCL Infrastructure and Projects Limited Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, as amended. . We have reviewed the accompanying statement of Unaudited Financial Results of GCCL Infrastructure and Projects Limited (“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 the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 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 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 and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Revieowf 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 financial statements are free of material misstatement. A review of interim financial information consists of making inquiries, primarily of person 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. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') and other recognised accounting practices generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015, including the manner in which it is to be disclosed, or that it contains any material misstatement. We draw attention to Note 4 of the financial results, which indicates that the shareholders of the Company have approved the program have approved the program of initiating a pre-packaged insolvency resolution process under section 54 read with section 10 of the Insolvency and Bankruptcy Code, 2016 as amended vide the Insolvency and Bankruptcy Code (Amendment) Ordinance, 2021 dated April 26, 2021, through special resolution in the extraordinary general meeting held on May 27, 2021. The National Company Law Tribunal, Ahmedabad has passed an order approving the Resolution Plan on Septembe05r, 2023. Pursuant to the order, the Company is in the process of completing statutory, financial and operational formalities including amalgamation. This indicates that a material uncertainty exists that may cast significant doubt on the Company’s ability to continue as a going concern. Our opinion is not modified in respect of this o matter. S ENG/A MUMBAI « BENGALURU « KANPUR SORAB S. ENGINEER& CO. (Regd.) 6. The Statement includes the results for the quarter ended March 31, 2026, being the balancing figure between audited figures in respect of the full financial year and the published unaudited year to date figures upto the third quarter of that financial year which were subject to limited review by us. Our conclusion on the Statement is not modified in respect of the above matter. For Sorab S. Engineer & Co. Chartered Accountants FiBrm Rtegis trBation Nlo. 11 04}€w CA. Chokshi Shreyas B. Partner Membership No.100892 UDIN: 26100942 LIS CEL432E Ahmedabad August 10, 2026 GCCL INFRASTRUCTURE & PROJECTS LIMITED - CIN:L45400G)1994PLC023416 E-mail: gujaratcredit@gmail.com A/115 Siddhi Vinayak Towers, B/h DCP Office, Makarba, Ahmedabad- 380051 Statement of Unaudi [Showing first 8,000 characters — download PDF for full document]