Corrigendum

GL BAL GLOBAL SURFACES LTD. -SURFACES- ISO 9001:2015 ISO 14001:2015 Certified Company suRFAcEs THAT DEFINE LUXURY CIN : L14100RJ1991PLC073860 UAE - USA - INDIA Ref: GSL/SEC/2026-27/27 August 11, 2026 BSE Limited National Stock Exchange of India Limited Dept of Corporate Services The Listing Department Phiroze Jeejeebhoy Towers Exchange Plaza, C-1, Block G, SDcarlaipl SCtoredeet:, 5F4or3t8, 29 BSyamndbroal K: GurSlLaS CUo mplex, Bandra (East), Mumbai 400 001 (Maharashtra) Mumbai 400 051 (Maharashtra) Subject: Corrig endum to the Outcome of the Board Meeting held on August 10, 2026 – Correction in Un-Audited Consolidated Financial Results for the quarter ended June 30, 2026 Dear Sir / Madam, This is with reference to our letter Ref. GSL/SEC/2026-27/26 dated August 10, 2026, informing the outcomthee o"fs tahide lmeteteetri"ng of the Board of Directors of the Company held on August 10, 2026, inter-alia intimating the Un-Audited Standalone and Consolidated Financial Results of the Company for the quarter ended June 30, 2026 ( We wish to inform that, upon subsequent review, it has been observed that due to an inadvertent clerical error, the figures reported against “Cost of materials consumed” and “Changes in inventories of finished goods and work-in- progress” under the Un-Audited Consolidated Financial Results of the Company for the quarter ended June 30, 2026, enclosed as Annexure A to the said letter, were inter-changed/mis-stated. The correct figures are set out( ₹b ienl Mowilli:o ns) Particulars (Consolidated – Quarter ended June 30, 2026) As Originally Filed As Corrected 224.31 97.07 CToostta ol fE mxpaetenrsiealss ( cuonncshuamnegde d) 645110..2977 651.27 Changes in inventories of finished goods and work-in-progress (89.59) We confirm that the aforesaid correction is in the nature of a reclassification between the two-line items stated above only, and does have any impact on Total Expenses, Total Income, Profit Before Tax, Profit After Tax, Total Comprehensive Income, Earnings Per Share, or any other financial parameter of the Company for the said quarter, as originally reported. The corrected Statement of Un-Audited Consolidated Financial Results of the Company for the quarter ended June 30, 2026 is enclosed as Annexure A to this letter, and this corrigendum may kindly be read along with, and treated as forming part of, our letter dated August 10, 2026 referred to above. You are requested to take the above on record and disseminate the same accordingly. TFohra nGklionbga Yl oSuu rfaces Limited Y ours Faithfully, Dharam Singh Rathore Company Secretary and Compliance Officer Place: Jaipur ICSI Mem. No.: A57411 Encl.: As above Plot No. PA-010-006, Engineering & Related lndustries,SEZ, S50902 Global Surfaces FZE Near Gate no 12 -Free Zone Mahindra World City (Jaipur) Ltd, Rajasthan, India -302037 Jebel Ali Freezone -Dubai -United Arab Emirates ~ +91-141-7191000 ~ +971 55 123 4567 O cm, • info@globalsurfaces.com www.globalsurfaces.com lJ I) J A 11\1 Chartered Accountants IND IA LIMITED R~VLEW REPORT ON UNAUDITED CONSOLIDATED FINANCIAL RESULTS OF GLOBAL SUJU'ACES LIMITED FOR THE QUARTER AND PERIOD ~NDED JUNE 30, 2026, PURSUANT TO R~GULATION 33 OF SECURITIES AND EXCUANG~ BOARD OF INDIA (LODR) REGULATIONS, 2015, AS AMENDED. The Board of Directors of Global Surfaces Limited l. We have reviewed the accompanying Statement of unaudited consolidated financial results of Global Surfaces Limited (hereinafter referred to as "the Holding Company"), and its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group") for the quarter and period ended June 30, 2026 ("the Statement"), being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the Securities a11d Exchange Board of lndia (Listing Obligations and Disclosure Requirements) Regulations. 2015, as amended ("Listing Regulations"). 2. This Statement, which is the responsibility of the Holding Company's management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 or the Companies Act, 2013, and other accounting principles generally accepted in lndia and in compliance with Regulation 33 of the Listing 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. This standard required that vve plan and perform the review to obtain moderate as urance 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 sub tantially less in scope than an audit conducted in accordance with Standards on uditing and consequently does not enable us to obtain assurance that we would become aware of all significant matt rs that might be identified in an audit. Accordingly, we do not expre an audit opinion. 4. The SLmerncnl includes the results of the below ntities: S. No. Name of Entity _ _ Relationsh_ip % of Boldin l. Global Surfaces Limited Holding_c orn.E§lny 2. Global Surfaces FZE Wholly owned b_s_id_i_a1--'-y- +-__l_ 0_0_'¾_o_ _ Global Surfaces l C ubsidiary 99.90% 4. Superior Surfaces INC Subsidiary 50% R-12, Yudhisther Marg, C-Scheme, Jaipur-302005 ujco.in, ujcl98l@gmail.com U,0141-4019598, +918890033333, +919414050966 @ www.ujco.in 5. Based on our review concluded and procedures performed as stated in paragraph 3 above read with mallers as described in paragraph 6 below, 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 Standard and olher accounting principles generally accepted in India, has not disclosed Lhc in1or111nlion required Lo be disclosed in Lerms of Regulation 33 of the Listing Regulalions. including the manner in which it is to be disclosed, or that it contains any material missLalement. G. (a) The Statement includes financial results of one foreign sub idiary, which reflects, total income of Rs. 407.73 million, net loss after tax of Rs. 30.57 million, total C'ompreh nsive loss of Rs.30.89 million for the quarter ended June 30, 2026, rcspeclivcly. which has been reviewed by the independent auditors in accordance with the regulations of its foreign country, whose reports have been furnished to us by the Holding Company's n1anagement. These financial results have been converted by the l-lolcling Company's management as per accounting principles generally accepted in India which has been considered in the consolidated financial results solely based on such converled financial results. We have reviewed these conversion adjustments made by the Holding Company's management. Our conclusion in so far as it relates to the affairs of such subsidiary locate I outside India i based on Lhe reporls of other auditor and the conversion adjustment prepared by the management of the J-lolding Company and reviewed by us. (b) The stalen1enl includes financial results of one foreign subsidiary which reflects, total income or Rs.12.9lmillion , net loss after Lax of R . 1.72 million, total comprehensive loss or Rs. 1.72 million for the quarter ended June JO, 2026 respectively, which has been prepar cl by the management of holding company as per accounting principles generally accepted in India and has been considered in the statement solely based on such financial results prepared by the management ofl-Iolding compan [Showing first 8,000 characters — download PDF for full document]