Outcome of Board Meeting

~i:t~~-1am fclfl:te'5 (1fR"fl mcJ>R "ijjT ~) e-assuring -1011 MSTC LIMITED (A Govt of India Enterprise) CIN: L27320WB1964GOI026211 MSTC/CS/SE/756 13th August, 2026 1. The Dy. Manager (Listing) 2. The Manager, Listing Department BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Bandra Kurla Complex Dalal Street, Mumbai 400 001. Bandra (E), Mumbai 400 051 (Scrip Code: 542597) (Scrip Code: MSTCL TD) Dear Sir/Madam, Sub: Outcome of the Board Meeting: Unaudited Financial Results for the quarter ended 30th June, 2026 Pursuant to Regulation 30 and Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform you that the Board of Directors of MSTC Limited at its meeting held today i.e. on 13th August, 2026, inter alia considered and approved the Unaudited Financial Results (Standalone & Consolidated) for the quarter ended 30th June, 2026. The Unaudited Financial Results (Standalone and Consolidated) along with Limited Review Report issued by the Statutory Auditors of the Company for the quarter ended 30th June, 2026, as approved by the Board of Directors, is enclosed herewith. The meeting of the Board of Directors commenced at 14:00 hrs (1ST) and concluded at 17:30 hrs (1ST). Kindly take the above intimation on your records. Thanking you, Yours faithfully, For MSTC Limited www.mstcindia.co.in / www.mstcecommerce.com ~ cf>l<Mtll : ~ ~. ~ 18/2 1TI1f ~ - 175 ~ ~ 1 ~ ~cll3r'I cf>le1cf>1t11 700156 -q .ff. Regd. Office : Plot No. CF18/2, Street No. 175, Action Area lC,New Town, Kolkata-700156 W.B. S. GUHA & ASSOCIATES Chartered Accountants I NOIA Head Office : CJ-240, SECTOR-II, SALT LAKE CITY, KOLKATA-700 091 Ph: (033) 2360 9686, 2350-6991 • E-mall: sguhaaasoclates@gmall.com •Website: sguhaaasociates.com Branches: KOLKATA NEW DELHI MUMBAI SILIGURI AGARTALA DEOGHAR PATNA GUWAHATI PORT BLAIR BOLPUR Limited Review Report on unaudited Standalone financial result$ for the quarter ended 30th June, 2026 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended of MSTC Limited The Board of Directors MSTC Limited New Town, Kolkata-700156 1. We have reviewed the accompanying statement of unaudited standalone Ind AS financial results of MSTC Limited (the "Company") for the quarter ended June 30, 2026(the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended (the "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 Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report 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 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 Statement is 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. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with recognition and measurement principles laid down in applicable Indian Accounting Standards(lnd AS) prescribed under Section 133 of the Companies Act, 2013, read with relevant Rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 S. GUHA & ASSOCIATES Chartered Accountants I NOIA Head Office: CJ-240, SECTOR-II, SALT LAKE CITY, KOLKATA-700 091 Ph : (033) 2360 9686, 2350-6991 • E-mall : sguhaassoclates@gmall.com • Website : sguhaassociates.com Branches: KOLKATA NEW DELHI MUMBAI SILIGURI AGARTALA DEOGHAR PAfNA GUWAHATI PORT BLAIR BOLPUR 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. Emphasis of Matter We draw attention to the following: a. Management's outlook on the present status of borrowings from Standard Chartered Bank (Refer Note no. 5 to the standalone financial results). b. The Company has provided for~ 0.12 Lakhs on account of Gratuity liability of fixed term employees in respect of Actuarial Valuation based on internal assessment of the Company. The Company is monitoring the notification of State Rules and clarifications from the Government on other aspects of the Labour Code. It is also in the process of detailed assessment and would provide appropriate accounting effect based on such developments as needed (Refer Note no. 3 to the Standalone Financial Results). c. The Company has decided to discontinue the procurement business under BG backed model of Marketing division. Consequently, Marketing business ceased to exist w.e.f. F.Y. 2026-27 and accordingly Segmental Reporting has been discontinued (Refer Note no. 6 to the Standalone Financial Results). Our conclusion on the Statement is not modified on the above matters. For S. GUHA & ASSOCIATES Chartered Accountants Firm Registration No. 322493E i>Ji Date: 13th August, 2026 jJJ/f rd ~r-fl Place: New Delhi (CA. SOURABH MITRA) Partner Membership No: 308743 UDIN: 26308743FZCXZS7148 ~~,1111,uw,i CIN: L27320WB1984OOI028211 Regl1tered Addre11: Plot No. CF 18/2, Street No.175, Action A,ea 1C, Now Town, Kolkata • 1001H STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDl!D 3fl" JUNE 2028 (Amount In , L.akhs) STANDALONE NS oI. . Partlculara Rnult. tor th• Quarwr fflded Rnult..for-theY11ar Unaudited Unaudited AudltMI Audited 30,. Juno 2026 zo•• Ju,,. 2025 JiH Marci! 2026 31 w Marci! 2029 1 INCOME <•) Revenue from operatk>na 9,423.99 1,142,82 11,879.72 ao.seue (I>) Other Income 2,375,50 1,823,:ZS 3,167.17 e.338.03 TOTAL INCOME (■+b) 11,799A9 9,3'5.U 15,034!.lt 41,303.19 2 EXPENSES (a) Employee benefilo expense, 2,749,76 2,324,71! 2,!31,26 9,872.50 (b) Depredallon and amortlaatJon e,cpenae1 295.67 224..8 0 209.112 1,006.32 (c) lmpalnnenl l.oHe1 144.00 144.00 (d) Other expcnt.e• . (I) Provision, and Wrtta Off (90,50) (00.50) (ll)Othera 901.32 853AIJ 1,791.91 ,.,n2.~ TOTAL EXPENSES (••-d) 3,946.75 3,402.85 4,6H.51 15,73U2 3 PROFIT/(LOSS) BEFORE TAX (1-2) 7,852,74 5,963.03 10,340.31 29,569.U7 4 TAX EXPENSES: (a) Curren! tax 1,983,85 1.512,04 2,875.13 7,188.12 (I>) Deferred tax 56,66 18.68 83.88 212.08 TOTAL TAX EXPENSE (1+b) 2,040,71 1,530.72 2,7Ml.99 7,<I00,20 5 PROFITl(LOSS) FOR THE PERIOD (J.4) 5,812.03 4,432,31 7,580.32 22,188.87 6 OTHER COMPRl:HENSIVE INCOME ITEMS THAT WILL NOT BE RECLASSIFIED SUBSEQUENTLY TO PROFIT OR LOSS (a) RameawremenlS of lhe net defined benof~ plan• (225.00) 40,117 153.17 TT,2!) (I>) Tax on above 56,63 (10.31) (28,56) (19.43) OTHER COMPRl:HENSIVE INCOME FOR THE PERIOD (1+b) (188.37) 30,66 114.82 57.n 7 TOTAL COMPRl:HENSIVE INCOME FOR THE PERIOD (5+0) 5,643.66 4,462.'7 7,&!M.,4 22,228.64 8 PAJP UP EQUITY SHARE CAPITAL (FACE VALUE f 10 PER SHARE) 7,040.00 7,040.00 7,040.00 7,040.00 ll OTHl:R EQUITY 65,015.40 10 EARNINGS PER EQUITY SHARE (FACE VAI.UE OF f 10 EACH) Ba<Jo On f) (' not annualiwd) [Showing first 8,000 characters — download PDF for full document]