Outcome of the Board Meeting held on 12th August, 2026 to consider Un-audited Financial Results for the Quarter ended 30th June 2026 along with Limited Review Report and other matters.

CHATTERJEE & CHATTERJEE B.21/1, First Floor, Rathyatra Market Rathyatra Crossing, CHARTERED ACCOUNTANTS Varanasi-221010 Email: ca.ccvns@gmail.com Independent Auditor’s Review Report on the Unaudited Quarterly Financial Results of Alliance Integrated Metaliks Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended) The Board of Directors Alliance Integrated Metaliks Limited 1. Introduction We have reviewed the accompanying statement of standalone unaudited financial results of Alliance Integrated Metaliks Limited (“the Company”) for the quarter ended June 30, 2026 being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended), including relevant circulars issued by the SEBI from time to time. This statement, which is the responsibility of the Company’s Management and has been approved by the Board of Directors, has been prepared in accordance with the accounting principles laid down in the Indian Accounting Standard 34, Interim Financial Reporting (“Ind AS 34”), prescribed under section 133 of the Companies Act, 2013 (“the Act”) and other accounting principles generally accepted in India. Our responsibility is to issue a report on these financial results based on our review. 2. Scope of 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 financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. Accordingly, we do not express an audit opinion. 3. Basis for Qualified Conclusion As stated in note no. 4 to the accompanying statement, trade payables, trade receivables and other loans and advances given or taken continued to be subject to reconciliation and confirmation. Further term loan accounts with the banks and financial institutions are also subject to reconciliation/confirmation. The opinion expressed by us on the standalone financial statements for the year ended March 31, 2026 vide our report dated May 26, 2026 and the conclusion expressed by us in the review report dated August 12, 2025 on standalone financial results for the quarter ended June 30, 2025 was also qualified in respect for the said matter. CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS 4. Qualified Conclusion Based on our review, with the exception of the matter described in the preceding paragraph, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. Material uncertainty related to going concern As stated in note no. 6 to the accompanying statement, the Company has incurred a net loss of Rs. 2,298.41 lakhs for the quarter ended June 30, 2026 resulting in erosion of its net worth, the same stands at Rs. 38,199.08 lakhs (debit balance) as on June 30, 2026. Further, the Company’s current liabilities far exceeds its total current assets. The outstanding loan to the tune of Rs. 59,799.65 lakhs including interest accrued and due has been classified as non-performing assets (NPA). These events and conditions indicate that a material uncertainty exists which may cast significant doubt about the Company’s ability to continue as a going concern. Our report is not modified in respect of the above mentioned matter. 6. Emphasis of matter a) We draw attention to note no. 7 to the accompanying statement, which describes that certain immovable properties held in the name of the Company and shares held by the promoter Company have been provisionally attached by the Deputy Director, Gurugram Zonal office, Directorate of Enforcement, New Delhi in alleged contravention of Violation under Prevention Laundering Act, 2002 vide order no. 09/2024 dated 13.09.2024. The said order was confirmed by Adjudicating Authority as required under law. However, the Company has filed an appeal before the Appellate Authority which is pending for further proceedings. As per the information provided by the management, the proceeding as above is going on and does not affect the business operations or the ongoing activities of the Company. Therefore, no adjustments are required to be made to the financial results on account of this matter. (The space has been intentionally left blank) CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS b) We draw attention to note no. 6 to the accompanying statement, which describes that the outstanding loans amounting to Rs. 59,799.65 lakhs including interest accrued and due thereon from banks and financial institutions have been declared as non-performing assets (NPA) by the respective lenders in earlier financial years due to overdue repayments and interest obligations. The Company is in actively engaged in discussion with lenders for a resolution of the outstanding debts. As part of the One-time settlement (OTS) proposals submitted in previous financial years, the Company has deposited upfront amounts with all the concerned lender banks. Further, the Company has classified all its borrowings from Banks and Financial Institutions as Current liabilities. Our report is not modified in respect of above-mentioned matter. For Chatterjee & Chatterjee Chartered Accountants Firm registration no: 001109C BD Gujrati Partner Membership Number: 010878 Place: New Delhi Date: August 12, 2026 UDIN: 26010878IPIVVK2972