Outcome of Board Meeting

California Software Company Limited CIN: L72300TN1992PLC022135 Registered Office: Prince Infocity I, 12th Floor, Rajiv Gandhi Salai, Kandanchavadi, Perungudi, Chennai 600096 Phone +91 9092053888 Email: investor@calsoftgroup.com, www.calsofts.com July 20, 2026 National Stock Exchange of India Limited BSE LIMITED Symbol – CALSOFT Security Code - 532386 Exchange Plaza, PHIROZE JEEJEEBHOY TOWERS 5thFloor, Plot No. C/1, G Block, DALAL STREET Bandra-Kurla Complex MUMBAI-400001 Bandra (East), Mumbai - 400 051 Subject: Outcome of Board Meeting held on July 20, 2026 Dear Sir/Madam, Pursuant to Regulation 30 and Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the meeting of the Board of Directors of California Software Company Limited was held today, Monday, July 20, 2026, wherein the Board, inter alia, considered and approved the following: 1. Unaudited Standalone Financial Results and Unaudited Consolidated Financial Results of the Company for the quarter ended June 30, 2026 along with the Limited Review Report issued by the Statutory Auditors on the aforesaid Standalone and Consolidated Financial Results pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Accordingly, we are enclosing herewith:  Unaudited Standalone Financial Results for the quarter ended June 30, 2026.  Unaudited Consolidated Financial Results for the quarter ended June 30, 2026.  Limited Review Report issued by the Statutory Auditors. The above financial results will also be made available on the Company's website www.calsofts.com. California Software Company Limited CIN: L72300TN1992PLC022135 Registered Office: Prince Infocity I, 12th Floor, Rajiv Gandhi Salai, Kandanchavadi, Perungudi, Chennai 600096 Phone +91 9092053888 Email: investor@calsoftgroup.com, www.calsofts.com The Board Meeting commenced at 5:00 P.M. (IS T) and concluded at 9:00 P.M. (IST). Kindly take the above information on record. Thanking you, Yours Sincerely, For California Software Company Limited Krishnamoorthy Venkatesan Company Secretary & Compliance Officer PAL , Chartered Accountants GSTIN : 3SSAAGFK3782MI22 Independent Auditor’s Review Report on quarterly Unaudited Standalone Financial Results of M/s. California Software Company Limited pursuant to Regulation 33 of the SEBI (Listing and Obligations _and Disclosure Requirements) Regulations, 2015, asamended. ce cite Review Report to The Board of Directors M/s. California Software Company Limited 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of California Software Company Limited, ("the Company"}, for the quarter ended June 30, 2026 ("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 (“Listing Regulations”) read with SEB! Circular No. CIR/CFD/CMD1/44/2019 dated March 29, 2019 (“the Circular”). 2. This Statement, which is the responsibility of the Company's management and approved by the 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 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Ourresponsibility is to express a conclusion on the Statement based on our review. 3. Our responsibility is to issue a report on the Statement based on our review. 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 requires that we plan and perform the review to obtain moderate assurance 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 substantially less in scope than an audit conducted in accordance with Standards on Auditingand 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. Mumbai | Bengaluru | Hyderabad | Coimbatore | Madurai | Tiruchirapalli | Tiruvailur # 21, Moosa Street, T. Nagar, Chennai - 600 017. @ 044 - 4552 2032 @ 98400 53053 | 98842 53053 © www.kgrca.in@) madan@kgrca.in | kgrcas@gmail.com 4. Basis for Qualified Conclusion cnml)..The. Trade Receivables.amounting.to.2.2336.55l.oLnga.kpehnsdi.ncg ointetmas ins WIA. respect to those items provision for expected credit loss is not created. b) Current tax Asset (net) of Rs.380.02 Lakhs reported in Standalone Financial Results are subject to reconciliation. The effect of the non-reconciliation is not quantifiable. c} investment in Equity Instrument of Subsidiary of Rs.311.38 Lakhs, grouped under the head Investments under Non-Current Financial Assets in the Standalone Financial Results is subject to Impairment testing. The effect of impairment ioss for the said Investment is not quantifiable. 5. Qualified Conclusion Based on our review conducted as above, subject to the matters contained in the para 4 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 recognition and measurement principles laid down in the aforesaid indian Accounting Standard 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 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. For K. Gopal Rao & Co. Chartered Accountants FRN: 0009565 feo Og ve o a 4h enna St 1f # Neg 7 chet ne gt o neh: Sg0986" a f 1 au CA MADAN GOPAL NARAYANAN Partner Place: Chennai Membership No: 211784 Date: 20 July , 2026 UDIN: 26211784LQHWQG4750 California Software Company Limited Standalone Financial Results for the quarter and year ended Jun 30th, 2026 (Rs, in Jakhs} Quarter ended Year ended Particulars 30th Jun'26 31st Mar'26 30th fun'25 = |31st Mar'26 Un Andited Un Audited Un Audited Audited Revenue from CGperations 662.58 1,402.64 154.59 1,965.76 Other Income - - - : Total Income 662,88 1,402.64 154,59 1,965.76 Expenses Employee benefit expenses 68.32 125.89 84,52 384.76 of RipaCOnS giec e oe ener atm ntinnnnnaiitunnarnctatn ba nian atunnnan tianbaann formar neon) Fo] soon Tats onan naga] war Gantanatnnnacnmse wntnncavrimar base Depreciation/Amoartisation expenses 11.06 23.59 14.06 56.40 Other expenses 30.64 13.91 29.90 92,23 Total expenses 110.89 163,39 128.48 533,39 Profit before exceptional items and tax 551,99 1,239.25 26.10 1,432.37 Exceptional items - - - - Profit before tax 554.99 1,239.25 26.10 1,432.37 Tax expenses Current tax 131.18 313.85 6.79 364,07 Deferred tax 1.42 5.66 : 5.66 Profit for the period 419.39 919.74 19.32 1,062.64 Other Comprehensive Income i Jtems that will not be reclassified to Profit or Loss - - * : i i. income tax relating to items that will not be reclassified to Profit or Loss ~ = : : iii. Items that will be reclassified to Profit or Loss - : ~ - iv, Income tax relating to items that will be reclassified lo Profil or Los s . - : : - Total Other Comprehensive Income (Net of Tax) - - : Total Comprehensive Income for the period 419,39 618.25 19.32 1,062.64 Net Profit attributable to; a ) JOwners of the company 419.39 618.28 19.32 1,062.64 b) |Non-contro [Showing first 8,000 characters — download PDF for full document]