Outcome of Board Meeting

Date: 13/08/2026 To, To, BSE Limited, National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Bandra Kurla Complex, Dalal Street, Mumbai 400001 Bandra (E), Mumbai-400 051 Scrip Code: 544521 ISIN: INE0SJA01013 Security Symbol: VMSTMT Sub.: Disclosure under Regulation 30 and other applicable regulations of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’): Outcome of the Board meeting Dear Sir/Madam, In continuation of our letter dated 5th August, 2026 and pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose the Standalone Unaudited Financial Results for the quarter ended June 30, 2026, along with the unmodified Limited Review Reports on the unaudited Financial Results of the Company for the first quarter ended on June 30, 2026 issued by Company’s Statutory Auditors, M/s Suresh Chandra & Associates. The said Financial Results were duly reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company, at their respective meetings held today. The meeting of the Board of Directors of the Company commenced at 12:30 p.m. and concluded at 01:00 p.m. Kindly take the same on your records. Thanking You. Yours faithfully, For VMS TMT LIMITED Varun Manojkumar Jain Managing Director DIN: 03502561 SunEsH CuaNnnn & ASSocIATES CTTaRTNRNI ACCOUNTANTS Branch : 303, Investment House, 3rd Flooq Opp. Gandhigram Railway Station, Ellisbridge, Ahmedabad-380 006. Contact No. : 9974534855 Email : cassnanwel@gmail.com lndependent Auditor's Review Report on the Quarterly and Year to date Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors VM5 TMT LIMITED 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of VMS TMT LIMITED (the "Company") for the quarter ended June 30,2OZG and year to date from April 1, 2026 to June 30, 2025 (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 lthe "Listing Regulations"). 2. This statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the lndian Accounting Standard 34 "lnterim Financial Reporting" ("lnd AS 34"), prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued there under and other accounting principles generally accepted in lndia. 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 Engagements (SRE) 2410 "Review of lnterim Financial lnformation performed by the lndependent Auditor of the Entity", issued by the tnstitute of Chartered Accountants of lndia. 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 be identified in an audit. Accordingly, we do not express an audit oprnron RA 4 r0A6 Head OIfice : I06-II28, DevikaTower,6, Nehru Place, New Delhi - 110019. Phone : 0l I -47069670, 47023959 E-Mcil : sca-ca-co@yahoo'com 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid lndian Accounting Standards ('lnd AS') speclfied under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in lndia, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. The standalone figures for the 31st March, 2026 quarter are the balancing figures between the audited financial results for the year ended 31st March,2026 and the published unaudited year to date figures up to 31st December, 2025 being the date of the end of the Nine Months of the financial year which were subjected to limited review. Our report on the statement is not modified in respect of the matters. FOR, SURESH CHANDRA & ASSOCIATES Cha rtered Accountants Firm Reg, No.001359N CHARTERED ACCOUNIANT t0 CA Shyamsunder Nanwal Place: Ahmedabad Partner Date:13.08.2025 M. No. 128896 UDIN: 25128895ETVCGJ3555 Standalone Unaudited Financial Results for the Quarter Ended 30th June, 2026 (All amount are ₹ in Lacs unless otherwise stated except EPS) Quarter ended Year ended Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Audited) (Unaudited) (Audited) Continuing Operations Income Revenue from Operations 24,775.74 2 4,111.14 21,225.92 83,855.74 Other Income 12.15 2 4.35 113.43 164.21 Total Income 24,787.89 24,135.49 21,339.35 84,019.95 Expenses Cost of Materials Consumed 15,148.02 1 2,914.93 16,673.90 52,588.37 Purchase of traded goods 2,771.35 4 ,443.34 3,783.26 15,440.13 Changes In Inventories 1,100.65 (362.47) (5,218.69) (7,638.61) Employee Benefit Expenses 501.25 5 29.60 447.98 1,931.48 Finance Costs 396.22 6 25.56 670.63 2,516.25 Depreciation and Amortisation Expenses 254.61 2 49.35 243.27 998.15 Other Expenses 4,047.69 5 ,415.78 3,591.14 15,466.73 Total Expenses 24,219.79 23,816.10 20,191.49 81,302.50 Profit/Loss before exceptional items and tax From 568.09 319.39 1,147.86 2,717.45 Continuing Operation Exceptional items - - - - Profit/(Loss) before tax for the Period /year From 568.09 319.39 1,147.86 2,717.45 Continuing Operation Tax Expense Current Tax 75.99 2 8.12 222.66 3 51.02 Deferred Tax 45.35 6 2.28 67.57 2 63.07 Total Tax Expense 121.34 90.40 290.22 614.09 Profit/(Loss) after tax for the Period / year From Continuing 446.75 228.99 857.64 2,103.36 Operation (A) Discontinued Operation Profit/ Loss From Discontinued Operation Before tax - - - - Earlier's Tax Expenses - - - - Profit/ Loss From Discontinued Operation (B) - - - - Profit/(Loss) after tax for the Period / year (A) + (B) 446.75 228.99 857.64 2,103.36 Other Comprehensive Income Items that will not be reclassified to Profit or Loss - Remeasurement of the Defined Benefit Plans 2.88 9 .02 0.83 11.51 -Tax relating to items that will not be reclassified to Profit or (0.72) (2.90) - (2.90) Loss Total Other Comprehensive Income for the year (Net of 2.15 6.12 0.83 8.61 Tax) Total Comprehensive Income for the year 448.91 235.11 858.47 2,111.98 Paid up equity share capital (Face value of Rs. 10 each) 4 ,963.12 4 ,963.12 3 ,463.12 4,963.12 Other Equity 17,850.16 Earnings Per Share (EPS) From Continuing Operations (Face Value Rs. 10 Per Share) Basic Earnings per Share 0 .90 0 .46 2 .48 4.95 Diluted Earnings per Share 0 .90 0 .46 2 .48 4.95 Earnings Per Share (EPS) From Discontinued Operations (Face Value Rs. 10 Per Share) Basic Earnings per Share - - - - Diluted Earnings per Share - - - - Earnings Per Share (EPS) From Continuing and Discontinued Operations (Face Value Rs. 10 Per Share) Basic Earnings per Share 0 .90 0.46 2 .48 4.95 Diluted Earnings per Share 0 .90 0.46 2 .48 4.95 For, VMS TMT L [Showing first 8,000 characters — download PDF for full document]