Quarter ended Results for June 30, 2026, along with Limited Review Report

ARTEFACT PROJECTS LTD. Project Management Consultants, Consulting Engineer&s Planners Registered & Corporate Office: Block No. 105, 2nd Floor, “Artefact “owers", Chhatrapati Square, Wardha Road, Nagpur - 440 015, Maharashtra, India. Phone : +91 - 712 - 7197100, Fax No. +91 - 712 - 7197120, Email : artefactngp@artefactprojects.com, Website :w ww.artefactprojects.com CIN No : L65910MH1987PLC044887 Ref. No. - AP1/CS/2026-27/6001/16 11t August, 2026 The Manager (CRD) BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400 001 Dear Sir, Scrip code: 531297 Sub.: Outcome of Board Meeting held today i.e. Tuesday, 11" August, 2026 Pursuant to the provisions of Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('Listing Regulations’), we wish to inform you that the Board of Directors of the Company at their meeting held today i.e. Tuesday, 11t August, 2026, have approved and taken on record the following matter: 1. Approved the Un-Audited Financial Results of the Company for the quarter ended June 30, 2026, along with Limited Review Report received from the Statutory Auditors of the Company. The meeting of the Board of Directors commenced at 04.00 p.m. and concluded at 4.52 p.m. Please note that, the Trading Window shall continue to remain closed till the expiry of forty eight hours, from the publication of the unaudited financial results for the quarter ended 30* June, 2026. Kindly take the above on your record. Thanking you, : Yours faithfully, For Artefact Projects Limited Rani shwari Company Secretary & Compliance Officer M. No. A54149 Encl.: As above CA NARESH HIMMATLAL PATADIA CHARTERED ACCOUNTANTS CA Naresh H. Patadia Opp. Ram Mandir, Tilak Road, Mahal, Nagpur-02 (M. Com; FCA; AICWA; ACS) Mobile: 9822074290, 9422114190 Email : patadia.naresh@gmail.com LIMITED REVIEW REPORT BOARD OF DIRECTORS ARTEFACT PROJECTS LIMITED 1. We have reviewed the unaudited financial results of Artefact Projects Limited (the “Company”) for the quarter ended June 30, 2026 which are included in the accompanying “Statement of Unaudited Financial Results for the quarter ended June 30, 2026” together with the relevant notes thereon (the “Statement”). The Statement has been prepared by the Company pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the “Listing Regulations, 2015”) as amended read with SEBI circular No-CIR/CFD/CMD1/44/2019 dated March 31, 2019, which has been initialed by us for identification purposes. 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 the 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. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review 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 Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might bedeT in an audit. Accordingly, we do not express an audit opinion. CA NARESH HIMMATLAL PATADIA CHARTERED ACCOUNTANTS CA Naresh H. Patadia Opp. Ram Mandir, Tilak Road, Mahal, Nagpur-02 (M. Com; FCA; AICWA; ACS) Mobile: 9822074290, 9422114190 Email : patadia.naresh@gmail.com 4. Emphasis on Matter: We draw attention to: a) Note No. 3 regarding management’s opinion that there is no decline in the carrying value of investment aggregating to Rs. 5.01 Lakhs made in Equity of shares of Shri Ram Urban Co- operative Bank Ltd. and Rs. 3.51 made in Equity shares of Shri Anand Nagari Sahakari Bank Ltd. are fully recoverable. b) Note No. 5 regarding accounting for Receipts on accrual basis which has been uniformly accounted on the basis of Approval and acceptance received by Clients i.e. mainly NHAI & PWD. The same has resulted in increase in work in progress of Rs. 304.63 Lakhs and reduction in Sales by Rs. 517.82 Lakhs and reduction in Profits by Rs. 213.19 Lakhs. Our opinion is not modified in respect of these matters. 5. Based on our review conducted as above, except for the impact of the matters referred to in paragraph 4 above, nothing has come to our attention that causes us to believe that the accompanying Statement has not been prepared in all material respects in accordance with IND AS prescribed and other recognized accounting practices and policies, and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 read with SEBI circular dated CIR/CFD/CMD1/44/2019 dated March 29, 2019 (‘the Circular’). For Naresh Patadia & Company Chartered Accountant F.R.N. - 106936W Place: Nagpur Date: 11/08/2026 : Z UDIN: 2£0356205YMQAR0O5%8% D Aaresh patadia ARTEFACT PROJECTS LIMITED Regd. Office : Block No. 105 “Artefact Towers",Plot No.-54/3,Chhatrapati Square Wardha Road, Nagpur -440015, Maharashtra CIN :L65910MH1987PLCO44887, Phone. No. :491 -712 - 7197100 STATEMENT OF FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30TH 2026 o [ait_except share dats PART | Revenue from Operations (Net of GST) 316.71 1,432.55 3,225.18 Other Income 64.02 41.05 130.52 388.86 Total Income from Operations (Net) 380.73 1,473.60 351.67 3,614.04 Expenses. (a) Employee Cost 295.11 297.22 27213 1,142.65 (b) Retainers and Consultancy Fees 58.92 262.57 96.73 735.55 (¢) Change in Inventories of Work in Progress (304.63)| 563.42 (351.27) 173.68 (d) Depreciation and Amortization Expenses 9.52 8.88 11.06 43.28 (&) Finance Cost 40.71 40.55 41.75 163.70 (f) Project Site Expenses 121.21 151.48 108.56 349.04 (g) Other Expenses 3328 44.60 38.26 321.10 Total Expenses. 254.12 1,368.70 217.22 2,929.00 Profit/(Loss) before Exceptional Items & Tax (3-4) 126.61 104.90 134.45 685.05 Exceptional Items- Profit on Sale of Assets 5 (3.93) (3.93)] Profit/(Loss) before tax (5+6) 126.61 100.97 134.45 681.12 Tax Expenses Current Tax 31.93 19.18 35.85 173.99 Mat Credit Entitlement Deffered Tax Liability 0.38 (4.35) (3.22) (15.48) Income Tax of Earlier Years Net Profit/(Loss) for the period (7-8) 94.30 86.14 101.81 522.61 Other Comprehensive Income (net of Tax) 7.65 7.65 (items that will not be reclassified to profit & loss) Total Comprehensive Income for the period (9+10) 94.30 93.78 101.81 530.25 Paid -up equity share capital (Face value of Rs.10/- each) 727.50 721.50 727.50 727.50 Other equity excluding Revaluation Reserves 6,334.05 Earnings Per Share (EPS) (Face value of Rs. 10 each) a. Basic EPS (in Rs.) 1.30 1.29 1.40 7.29 b. Diluted EPS ( in Rs.) 1.30 1.29 1.40 7.29 (* Not annualised) ARTEFACT PROJECTS LIMITED Regd. Office : Block No.105 “Artefact Towers",Plot No.-54/3,Chhatrapati Square ,Wardha Road, Nagpur -440015, Maharashtra CIN :L65910MH1987PLC044887, Phone. No. :+91-712 - 7197100 Email : artefactngp@artefactprojects.com ; shareholders@artefactprojects.com ; website : www.artefactprojects.com STATEMENT OF FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30TH, 2026 INOTES 1 The above results for Quarter ended 30th June, 2026 have been reviewed by the Audit Committee and approved & taken on record| by the Board of [Showing first 8,000 characters — download PDF for full document]