Change in Auditors

REF: VTTL/SE/2025-26 August 13, 2026 The General Manager – Listing, The Manager Listing, National Stock Exchange of India Ltd BSE Ltd., Plot No. C/1, G Block, Floor 25, P.J. Towers, Bandra – Kurla Complex, Dalal Street, Bandra (E), MUMBAI – 400 051 MUMBAI – 400 001 Dear Sir/Madam, Sub: Outcome of Board Meeting pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI Listing Regulations’) Pursuant to Regulations 30 and 33 of SEBI Listing Regulations, it is to inform that the Board of Directors of the Company, at its meeting held today i.e. August 13, 2026, has inter-alia: 1. Considered and approved the Unaudited Financial Results (Standalone and Consolidated) for the quarter ended June 30, 2026. The unaudited financial results along with the Limited Review Report as received from the Statutory Auditors, is enclosed herewith. 2. Pursuant to the recommendation of the Audit Committee, approved the appointment of M/s. Brahmayya & Co Chartered Accountants, Firm Registration No.000515S, as the Statutory Auditors of the Company, subject to approval of the Members at the 58th AGM to be held during the year 2026, for a term of five years commencing from the conclusion of the 58thAnnual General Meeting until the conclusion of the 63rd Annual General Meeting The Company has received the consent, certificate of eligibility for appointment and confirmation for non-disqualification from M/s. Brahmayya & Co in accordance with Sections 139, 141 and other applicable provisions of the Act read with the Rules issued thereunder. In compliance with Regulation 30 of the Listing Regulations, read with the applicable SEBI circulars, the requisite information is given as Annexure-I. The meeting commenced at 11:00 am, concluded at 03:00 pm We request you take this on record. Thank you, Yours truly, for V.S.T. Tillers Tractors Ltd, Chinmaya Khatua Company Secretary & Compliance Officer M No: ACS 21759 Annexure-I S.No Particular Details 1. Reason for change viz. appointment, Appointment of M/s. Brahmayya & Co, re appointment resignation, removal, Chartered Accountants (Firm Registration No. death or otherwise 000515S) , as the Statutory Auditors of the Company. 2. Date of appointment/ re The Board of Directors of the Company, at their appointment/ cessation (as meeting held today, i.e. 13th August 2026, applicable) & Term of appointment / based on the recommendation of the Audit re-appointment Committee, have, inter alia, approved the appointment of M/s. Brahmayya & Co, Chartered Accountants (Firm Registration No. 000515S) , as the Statutory Auditors of the Company to hold office for a term of five consecutive years from the conclusion of the 58th AGM to be held during September 2026 till the conclusion of the 63rd AGM of the Company, subject to the approval of the shareholders of the Company at the ensuing 58th AGM. 3. Brief Profile (in case of appointment) M/s. Brahmayya & Co., Chartered Accountants (ICAI Firm Registration No. 000515S), is one of India’s oldest and most established Chartered Accountant firms, founded in 1953 by Sri P. Brahmayya, a Fellow of the Institute of Chartered Accountants of England and Wales. Sri P. Brahmayya served as President of the Institute of Chartered Accountants of India (ICAI) during 1962–63 and as a Member of the Central Council of the ICAI for five terms spanning fifteen years. With over nine decades of continuous professional practice, the firm has built a strong reputation for its expertise, professional standards and integrity. Brahmayya & Co. provides a comprehensive range of services covering Assurance, Audit, Tax Advisory, Risk Advisory and Transaction Services, serving clients across sectors including Finance & Banking, Manufacturing, Infrastructure, Power and Services. The firm has extensive experience in conducting statutory audits of listed and unlisted entities across India and operates through 12 offices, with 28 Partners and a professional staff strength of over 500. Its long-standing heritage, multidisciplinary capabilities and pan-India presence position Brahmayya & Co. to discharge the responsibilities of Statutory Auditor with a high degree of professionalism, competence and independence. 4. Disclosure of Relationships between Not applicable Directors (in case of appointment of a Director) V.ST.iTl.lT errsa cLtiomrsi ted CIN-Ll4101KA1967PLC001706 PlNoot. D1y,a vasIannIdLd. ar yao Wultt,i lReofaiMdea,lh d. adePvoasBpteu,nr gaa 560l t04u8u StateomfUe nnatu dSittaendd FailnoannRece isIautfl sol riQ tuea retnedrJe udn3 e02 ,0 26 (i�nL .iekxh.sc.Ee PSp)t Fotrh yee a, Quaretnedre d ended Particulars Jun30e, Mar3c1h, Jun;eo , Mar3c1h, 2026 2026 2025 2026 (Unaudit(eRde)Nf oelr6e ) (Unaudit(eAdu)d ited) I Revefnruooemp <"rdtions 31,340 32,846 2845, 2 l.24,036 IIO thienrc ome 192 255 210 1,113 IlNle Gta i(nL/o osnFs a)vi arl cuhed nognIe nsv estments 2,615 (3,375) 2,379 (678) IVT otIanlc o(m1e+ 11+111) 34,147 29,726 J0,834 1,4,4271 V Expenses aC)o sotmf a tecroindslusm ed 18,153 17,377 17,580 744,58 b)P urch•seoifTnS rtaodde. 3,480 2,403 2,59 7 11,072 cO)1 anignie n venotffoi rniiegssoh oesddts o,ic ntJ.. r aadnwedo ril.-pnr ogress (135) 2,476 (1,468) (676) d)E mplobyeeneEe fxipte nses 2,982 2,872 2,648 11,281 eF)i nacnocset s 44 45 38 191 ()D eprecdinaadtm ioornt iesxdpteinosne s 543 626 641 2,551 g)O theexrp enses 2,831 3,036 2,760 11,309 TotEaxlp en(sVeJs 27,898 28,835 25,174 1,10,186 VI Probfeifteo xrcee pittieoamnnslad al (x I V-V) 6,249 891 5,660 14,285 VIIE xcepIttieomnsa l - - VIIPIr obfeiftlo ar(xeV l+VII) 6,249 891 5,660 14,285 IXT aexx pense: dC)u rrteanxt 961 961 875 3,900 bD)e felr<1rxe d 415 (599) 329 (215) X Proffotirhtp e e riyoeda(/rV III-IX) 4,873 529 4,456 10,600 XIO thCeorm prehIenncsoimvee A-(Iit)el mhswa ilnl olbet r eclatsoUs ,ipefr iooefrldi o ts s aR)e measuorfDe emfeinentme pdl obveenpeel faints (101) (58) (25) (39) (iIin)c otmaoexni tetmhswa itnl olbt er ecldtstosh ipefr iooefrldio ts s 25 15 6 10 B-l(lie)tm hswa itbl erl e clalstosh ipefr iooefrldi o ts s - (iIin)c olmaoexni telmhswa ilbel rle clalstosh ipefr iiooiefrl d o ss - TotOatlhC eorm prehIenncsoi(mvneoee f tt a xes) (76) (43) (19) (29) XIIT otCaolm prehIenncsofimovtereh p ee riod(/Xy+eXaIr) 4,797 486 4,437 10,571 XIIPIa uipde qusihtaycr aep (iFtaaVcla el- uResI. Op esrh are) 865 865 864 865 XIVO thEeqru ity - 1,08,868 V.S.T. Tmers Tractors Limited CIN-134101 KA l967l'LCCXJ1706 !'lot No.1, Dyavasandra Ind!. Layout, Whitefield Road, Malladevapura Post, Bengaluu 560 l)l8 Statement of Unaudited Consolidated Financial Resulls fc• the Quarter ended J1me 30, 2026 (~ in La kits. except EPS) Fo• the year Quarter emled e11ded Particulars June 30, March 31, J1me 30, Marc Ii 31, 2026 2026 2025 2026 (Unaudited) (Refer Note 6) (U11audited) (Audited) l RieYenue f ram ope rations 31,340 32,816 28,245 1,24,036 ]I OtJ1er i ncorne l92 255 210 1,113 Jll Net Gain/(Loss) on Fair vdlue chdnges on Investments 2,615 (3,375) 2,379 (678) JV Total lllcome (1+11 + Ill) 34,147 29,726 30,834 1,24,471 V Expenses a) Cost of rn.:1Lerials consumed J8,L53 17,377 ]7,580 74,458 b) Purchase of Stock in Trade 3,480 2,403 2,975 ll,072 c) Chdnge in inventories of finished goods, stock in trdde dnd work in progress (135) 2,476 (J,468) (676) d) Employee benefit Expenses 2,982 2,872 2,648 11,28] e) Finance costs 44 45 38 ]91 f) Deprecidtion and dlllOrtisdtion expenses 543 626 641 2,55] g) Otller expenses 2,83] 3,036 2,760 11,309 Tota I Expenses (V) 27,898 28,835 25,174 1,10,186 VI Prnfit befo•e exceptional items and Lax and before share of profit/ (loss) 6,249 891 5,660 14,285 of a Joint Venture (IV-V) \'ll Share of profit/ (loss) from Joint Venture (30) (20) (34) (128) Vlll Profit before exceptional items and tax (Vl+VII) 6,219 87] 5,626 14,157 LX Exceptional Items X Profit before tax (Vllt+IX) 6,219 871 5,626 14,157 XI Tax expense: a) Current tax 961 961 875 3,900 h) Deferred tax 415 (599) 329 (215) XII Profit for Lhe puiod / year ( [Showing first 8,000 characters — download PDF for full document]