Submission of Un-Audited Financials Results Quarter ended 30.06.2026

GA/ATRI GHL/SE/2026 - 27 13 A ugust, 2026 The General Manager The Manager Department of Corporate Services Listing Department BSE Limited The National Stock Exchange of India Phiroze Jeejeebhoy Towers Limited Dalal Street, Fort Bandra Kurla Complex Mumbai-400 001 Bandra East, Mumbai-400 051 BSE Scrip Code of Company: 541546 NSE Scrip Symbol of Company: GAYAHWS Dear Sir/ Madam, Sub: Outcome of the Board Meeting and Submission of Un-Audited Standalone and Consolidated Financial Results for the 1st quarter ended 30 June 2026 - Reg. With reference to the above stated subject, we bring to your kind notice the Board of Directors of the Company at their meeting held on Thursday, the 13A ugust 2026, inter-alia approved the following: 1. Pursuant to Regulation 33 of the SEBI (Llsting Obligations and Disclosure Requirements), Regulations, 2015, the Un-Audited Standalone & Consolidated Financial Results along with the Limited Review Report issued by M/ s. PRSV & Co. LLP, Chartered Accountants, (Firm Registration No. S200016) Statutory Auditors of the Company on the Un-Audited Standalone and Consolidated Financial Results for the 1s Quarter ended 30J une, 2026. Further pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015 please find enclosed herewith Un-Audited Standalone and Consolidated Financial Results for the 1st quarter ended 30J une 2026 along with the Limited Review Report issued by M/ s. PRSV & Co. LLP, Chartered Accountants, Statutory Auditors of the Company on the Un-Audited Standalone and Consolidated Financial Results for the 1st quarter ended 30 June, 2026 as Annexure-1. 2. To note Resignation of M/s. PRSV & Co. LLP, Chartered Accountants (Firm Registration No. S200016), Statutory Auditors of the Company, with effect from 13 August, 2026. The details as required under Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Master Circular no. HO/49/14/14(7)2025-CFDPOD2/1/3762/2026 dated 30th January 2026, are enclosed as Annexure -2 for M/s. PRSV & Co. LLP, Chartered Accountants (Firm Registration No. S200016). GAVATRI HIGHWAYS LIMITED Registered & Corporate Office : 5" Floor, A Block, TSR Towers, 6-3-1090, Raj Bhavan Road, Somajiguda, T+91 40 40024262 ERziilghf@gayatrihighways.com Hyderabad 500 082. Telangana, India. www.gayatrihighways.com CIN: L45100TG2006PLC052146 GA/ATRI These financial results were approved by the Board of Directors of the Company at their meeting held on 13 August, 2026 The meeting commenced at 12.40 P.M. and concluded at P.M This is for your information and record. Thanking you, Yours faithfully, For Gayatri Highways Limited P. Raj Kumar Company Secretary & Compliance Officer GAYATRI HIGHWAYS LIMITED Registered & Corporate Office : 5" Floor, A Block, TSR Towers, 6-3-1090, Raj Bhavan Road, Somajiguda, T+91 40 40024262 E-mail : ghl@gayatrihighways.com Hyderabad 500 082. Telangana, India. www.gayatrihighways.com CIN: L45100TG2006PLC052146 GAYATRI HIGHWAYS LIMITED Regd office: 5th Floor,A-Block, TSR Towers, 6-3-1090, Rajbhavan Road, Somajiguda, Hyderabad-500082, Telangana Tel: 040-40024262, Email: cs@gayatrihighways.com GAyAT RI Web: www.gavatrihighwavs.com CIN: L45100TG2006PLC052146 Statement of Unaudited Standalone Financial Results for the Quarter ended 30th June 2026 (Rupees in lakhs) Quarter ended Year ended Particulars 30th June 2026 31st March 2026 30th June 2025 31st March 2026 Unaudited Audited Unaudited Audited I Income (a) Revenue from operations 709.01 1,455.15 - 1,455.15 (b) Other income 53.46 57.20 3,556.73 3,750.68 Total income 762.47 1,512.35 3,556.73 5,205.83 2 Expenses (a) Operating & Maintenance Expenses 756.68 1,334.22 0.06 1,495.84 (b) Change in Inventories (25.01) - - - (c) Employee benefits expense 1.26 10.31 0.21 10.93 (d) Finance costs 377.33 377.32 377.33 1,509.30 (e) Depreciation expense 0.39 1.04 1.38 5.09 ([) Other expenses 25.84 26.75 19.87 99.04 Total expenses 1,036.49 1,749.64 398.85 3,120.20 3 Net Profit/(Loss) before tax and exceptional items (274.02) (237.29) 3,157.88 2,085.63 4 Exceptional Items - - - - 5 Profit/(Loss) before tax but after exceptional items (274.02) (237.29) 3,157.88 2,085.63 6 Tax exoense - Current tax 0.92 2.13 5.57 32.47 - Deferred tax - - - - 7 Net Profit/(Loss) after tax for the period (274.94) (239.42) 3,152.31 2,053.16 8 Other comprehensive income (net of tax) - 4.44 - 4.44 9 Total comprehensive income for the period (274.94) (234.98) 3,152.31 2,057.60 10 Paid-up Equity Share Capital - Face Value Rs. 2/- each 4,793.04 4,793.04 4,793.04 4,793.04 11 Other Equity as per balance sheet of previous (21,965.02) accounting year 12 Earnings/(Loss) Per Share - Basic & Diluted (of Rs. 2/ (0.11) (0.10) 1.32 0.86 each) (in Rs.) (not annualised) (not annualised) (not annualised) (annualised) Notes: l The Unaudited Standalone Financial Results were reviewed by the Audit Committee on 13th August 2026 and approved by the Board of Directors at their meeting held on 13th August 2026. 2 The standalone financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (Ind AS) as notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 as amended. 3 The Standalone Financial Results for the quarter ended 30th June 2026 along with previous periods presented under Ind AS, have been subjected to "Limited Review" by the statutory auditors of the Company. An unqualified report has been issued by them thereon. 4 The Company primarly engaged in the business of "construction, invest, operations and maintenance of roads, highways, vehicle bridges and tunnels and toll roads on BOT, BOOT, BOLT, EPC basis or in any manner", which is as per Indian Accounting Standard - I 08 on "Operating Segment" is considered to be the only reportable business segement. The company is operating in India which is considered as a single geographical segment 5 In Standalone results figures for the quarter ended 31st March 2026 are the balancing figures between audited figures in respect of the full financial year and published year to date figures up to nine months ended 31st December 2025. 6 The company had defaulted in repayment of Term Loan and interest there on to the extent of Rs.5015.86 Lakhs and the same is outstanding as on 30th June 2026 and further interest is provided upto 31st March, 2023. 7 The Company has to prepare Consolidated Financial Statements for the period ended 30.06.2026, as it has 2 Subsidiaries and 5 Jointly Controlled Entities. 8 The figures of the previous year/ periods have been regrouped/ reclassified, wherever considered necessary to correspond with the current period's classification/ disclosure. 9 The company has entered into an agreement to sell its entire stake held in HKR Roadways Limited to Cube Highways and Infrastructure V Pte Limited (CUBE') on 12th February, 2026 and upon consumation of sale the buyer(s) become the sponsors/ Promoter for HKR Roadways Limited. The Company/ HKR Roadways Limited/Seller(s)/ Buyer(s)/ have to comply certain Pre-disbursement Conditions as per the Securities Purchase and Subscription Agreement (amongst CUBE (as the Purchaser) and Kotak Special Situations Fund and the Company (as the Sellers) and HKR Roadways Limited.) The expected date of completion of sale is by 30th September, 2026, subject to completion of Pre-disbursement Conditions as per the Securities Purchase Agreement (SPA). Accordingly, the investments held by the Company in HKR Roadways Limited is reclassified as Investments held for sale (under Current Assets) in accordance with Ind AS 105 Non-Current Assets held for sale and Discontinued operations. For and on behalf of the Board of Directors =re. (0 [<a, 3£!rG.NAIDU Place: Hyderabad M.V.NARASIMIHA RAO Date: 13th August, 2026 Chairman Q--� '<S:t1ie\Execut1ve Officer '2l, :.., DIN: [Showing first 8,000 characters — download PDF for full document]