1. Un-audited Financial Results: Considered and approved the Un-Audited Financial Results for the first quarter ended 30.06.2026 (prepared as per IND AS). A copy of the unaudited Financial ....

@ CERE BRA Cerebra Integrated _ < Total I.T. Solutions P An ISO 9001: 2015 Company Technologies Limited REGD. OFFICE: S5 Off 3rd Cross Peenya Industrial Area Peenya 1st Stage, Bengaluru — 560 058. Tel :+91-1800-425-46969 Fax :+91-97409-11799 Web : www.cerebracomputers.com E-mail : info@cerebracomputers.com CIN: L85110KA1993PLC015091 Thursday, 13" August, 2026 Department of Corporate Services Listing Department (Listing) National Stock Exchange of India Limited BSE Limited 5t Floor, Exchange Plaza Phiroze Jeejeebhoy Towers Bandra (E), Mumbai-400 051 Dalal Street, Fort Mumbai - 400 001 Scrip Symbol: CEREBRAINT Scrip Code: 532413 Dear Sirs, Sub: Outcome of the 2"? Board Meeting for the Financial Year 2026-27, held on 13t August, 2026. In furtherance of our intimation vide our letter dated 6% August, 2026 and pursuant to the provisions of Regulation 30 read with Schedule Ill Para A of PartA of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please be informed that the Board of Directors of the Company met today and the Meeting commenced at 11.00 AM and concluded at 12.10 PM and inter alia transacted the following business: 1. Un-audited Financial Results: Considered and approved the Un-Audited Financial Results for the first quarter ended 30.06.2026 (prepared as per IND AS). A copy of the unaudited Financial Results duly recommended by the Audit Committee and approved by the Board of Directors of the Company together with the Limited Review Report are enclosed herewith. 2. Annual General Meeting: The 32" Annual General Meeting (‘AGM’) of the members of the Company will be held on Tuesday, September 29, 2026, through Video Conferencing (VC)/Other Audio- Visual Means (OAVM) in compliance with applicable provisions of Companies Act, 2013 read with relevant circulars issued by Ministry of Corporate Affairs (MCA) and Securities and Exchange Board of India (SEBI). The copy of Notice of 32nd Annual General Meeting and Annual Report for the financial year 2025-26 will be submit to exchanges as soon as the same is sent to the Shareholders of the Company through Email registered with the Company/Depositories. P CEREBRA’ _ < Total I.T. Solutions An ISO 6001: 2015 Company Please take the above on record and kindly treat this as compliance with the SEBI LODR Regulations. Thanking you Yours faithfully For Cerebra Integrated Technologies Limited Vishwamurthy Phalanetra Whole-time Director and CFO DIN: 01247336 C& YCRJ & Associates Yo Chartered Accountants Independent Auditor’s Limited Review Report on the Unaudited Standalone Financial Results of Cerebra Integrated Technologies Limited ("the Company") for the Quarter ended 30th June 2026 pursuant to the requirement of Regulations 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors Cerebra Integrated Technologies Limited, 1. We have been engaged to review the accompanying Statement of Unaudited Standalone Financial Results (“the Statement”), of Cerebra Integrated Technologies Limited (“the Company”) for the quarter ended June 30, 2026 attached herewith, being submitted by the Company pursuant to the requirement of Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“the Regulation”) as amended including relevant circulars issued by the SEBI from time to time. 2. The preparation of the statement 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 Rule 3 of Companies (Indian Accounting Standard) Rules, 2015 read with SEBI Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016, is the responsibility of the company management and has been approved by the Board of Directors of the Company. 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 Engagement (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 whethtehre 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 provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion 4. Attention is drawn to the fact that the figures for the 3 months ended 31st March 2026 as reported in these financial results are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end oft he third quarter of previous financial year had only been reviewed and not subjected to audit. #236, 3rd Floor, 14th Main, 'F' Block, Sahakaranagar, Bengal- 5u60r 0u9: Phone : +9180 23623395 / 43713396 Web : www.ycrjca.com E-mail : info@ycrjca.com Officesat : @ Jayanagar (Bengaluru) @ Chennai @ Hyderabad @ Mumbai @ Dhawad @ Mangaluru ® Guntur (Vijayawada) @ Thiruvananthapuram Page1of3 C& YCRJ & Associates /oA Chartered Accountants Basis for Disclaimer of conclusion a) The Company has prepared its financial results on a going concern basis, notwithstanding the fact that, the company is incurring significant operating losses during the current financial year and previous financial years. In addition, the Company has substantially reduced its workforce, ceased certain key operations — including refurbishment activities and experienced a substantial decline in revenues. Furthermore, the Company is facing challenges in meeting its obligations, including the servicing of current liabilities and settlement of income tax dues and also during the quarter the company has filed application before NCLT Bengaluru bench to initiate Corporate Insolvency and Resolution Process. These events and conditions collectively give rise to material uncertainties that may cast significant doubt on the Company’s ability to continue as a going concern. We were unable to obtain sufficient and appropriate audit evidence to support management’s assessment that the going concern basis of accounting is appropriate. b) Loans and advances given by the company includes Rs.5.98 Crore receivable from its subsidiary company which is outstanding for more than 3 years. Also, the subsidiary company’s auditors expressed concerns over the subsidiary company’s ability to continue as going concern, as the net worth of the subsidiary company has been completely eroded. The company has not made any provision for expected credit loss of said loan and its investment in equity shares (book value of Rs.0.035 Crore) of the said subsidiary company. And hence, we are unable to comment on the correctness of the carrying value of the Loans receivable from its subsidiary company and investment in equity shares of its subsidiary company. <) The Company’s trade receivables as at 30 June 2026 amount to Rs. 142.60 Crore, of which Rs. 142.46 crore is outstanding for more than one year. The Company has made provision for bad and doubtful debts in respect of receivables outstanding for more than one year. However, the outstanding trade receivables are subject to confirmation, and the Company has not assessed the loss allowance for Expected Credit Loss (ECL) in accordance with the applicable accounting framework. Accordingly, we are unable to obtain sufficient appropriate evidence to determine the adequacy of the provision for bad and doubtful debts, the carrying value of the trade receivables and the consequential impact, if any, on the Statement. d) The company is having outstanding dues re [Showing first 8,000 characters — download PDF for full document]