BSEResult2d ago · 12 Aug 2026, 01:41 pm

Please find the enclosed Un-Audited Financial Results for the Quarter Ended June 30,2026 alongwith Limited Review Report issued on siad financial results by the Statutory Auditor of the Company.

Oscar Global Ltd · 530173

✦ AI SummaryResults

Oscar Global Ltd has announced its un-audited financial results for the quarter ended June 30, 2026, along with a limited review report. The company has reported a net loss and a change in management and control. The auditor has drawn attention to the change in management and control and the company's lack of significant revenue-generating operations.

Analysis Scores

Earnings Impact5/10
Growth Catalyst2/10
Governance Concern6/10
Regulatory Risk3/10
Balance Sheet Risk8/10
Liquidity Impact4/10
Market Sentiment5/10

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Oscar Global Ltd - 530173 - Un-Audited Financial Results For Quarter Ended June 30,2026

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OSCAR GLOBAL LIMITED E-41 & 42 Sector-08, Noida- 201301, INDIA Mob. : 9810337978, E-mail : oscar@oscar- global.com CIN No : L51909DL1990PLC041701 Website : www.oscar-global.net August 12 ,2026 Deputy General Manager, Listing Compliance Bombay Stock Exchange Limited Dalal Street, Fort, Mumbai – 400001 Scrip Code: - 530173 Sub: Outcome of Board Meeting and submission of Un-Audited Financial Results along with the Limited Review Report for the Quarter June 30,2026. Dear Sir/Madam, The Exchange and Investors are hereby Informed that Board of Directors of the Company at their meeting held today had inter alia considered and transacted following business 1. Pursuant to Regulation 33 and Regulation 30 read with Para A of Part A of Schedule III of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform that the Board of Directors of the Company at its meeting held on Wednesday, August 12, 2026 has, inter alia, considered and approved Un-Audited Financial Results of the Company for the quarter ended June 30, 2026 along with Limited Review Report 2. Approved change in designation Of Mr. Gopal Bhatter (DIN: - 07465307) existing non-executive non independent director & CFO of the company to Whole Time Director of the Company subject to approval of shareholders at the upcoming 35th Annual general meeting of the company The Board Meeting Commenced at12.25 pm and concluded at 01:21 pm. Kindly take the above on records Thanking You, For OSCAR GLOBAL LIMITED GOPAL Digitally signed by GOPAL BHATTER BHATTER Date: 2026.08.12 13:27:31 +05'30' Gopal Bhatter Whole Time Director & CFO DIN: - 07465307 Encl: - As stated above. Registered Office : 1/22, Second Floor, Asaf Ali Road, New Delhi -110002 D.V. Mittal & Co. 71/6F, Rama Road Industrial Area Najafgarh Road, New Delhi-110015 Chartered Accountants Mob: 9911191748 Office: 6264913408 Email: info@dvmittal.com Website: www.dvmittal.com Independent Auditor’s Report on the Quarterly Unaudited Financial Results of pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) The Board of Directors OSCAR GLOBAL LIMITED Opinion We have audited the accompanying Financial Results of OSCAR GLOBAL LIMITED (‘the Company’) for the quarter ended June 30, 2026 (“the statement”), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“LODR Regulations”). In our opinion and to the best of our information and according to the explanations given to us these standalone financial results: a) are presented in accordance with the requirements of Regulation 33 of the LODR Regulations in this regard, and b) give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India of the net loss and other comprehensive income and other financial information for the quarter ended 30th June, 2026. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013, as amended (“the Act”). Our responsibilities under those Standards are further described in the “Auditors’ Responsibilities for the Audit of the Financial Results” section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with ethical requirements that are relevant to our audit of the financial statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion. Our opinion is not modified in respect of this matter. Emphasis of Matter We draw attention to Note No. 24 to the accompanying standalone financial results, which describes: (i) the change in the management and control of the Company pursuant to the Share Purchase Agreements dated September 30, 2025 and the mandatory open offer under the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, resulting in a complete change in the promoter shareholding during FY 2025–26. Consequent thereto, in April 2026, the erstwhile promoter directors, independent directors and Company Secretary resigned, and new directors and a Company Secretary were appointed; and (ii) that the Company has not undertaken any significant revenue-generating operations during the past several financial years. The financial results have nevertheless been prepared on a going-concern basis, based on the management’s assessment and the future business plans of the new management. Our opinion is not modified in respect of the above matters. Management’s Responsibilities for the Financial Results The Company’s Board of Directors are responsible for the preparation of these financial results that give a true and fair view of the net loss and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, ‘Interim Financial Reporting’ prescribed under Section 133 of 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. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the standalone financial results, the Board of Directors are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The Board of Directors are also responsible for overseeing the Company’s financial reporting process. Auditor’s Responsibilities for the audit of Financial Results Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is the high level of assurance but, is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatement can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the statement. As part of an audit in accordance with SAs, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:  Identify and assess the risk of material misstatement of the statement, whether due to fraud of error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detec [Showing first 8,000 characters — download PDF for full document]