Unaudited Financial Results (Standalone and Consolidated) for the First quarter ended June 30, 2026, alongwith Limited Review Reports.

Key. «= Nicco Parks & Resorts Limited A Joint Sector Co. with GoWB (WBIDC & WBTDC) REGD. OFFICE : JHEEL MEEL, SECTOR IV, SALT LAKE CITY, KOLKATA - 700 106 PARKS _ CIN : L92419WB1989PLC046487,@@@6 nicco_park SECY/P-1A-NPRL/St.Ex/01/26-27 Date: 13.08.2026 The Manager Department of Listing Compliance Bombay Stock Exchange Ltd. ist Floor, New Trading Ring Rotunda Bldg, P J Towers Dalal Street, Mumbai- 400 001. [Fax Nos. 022-2272 3121/2037/2041/2061] (Scrip/Company Code: 526721/Niccopar) Dear Sir, SUB: - OUTCOME OF BOARD MEETING HELD ON 13'™ AUGUST, 2026 REF: - APPROVAL OF UN-AUDITED STANDALONE AND CONSOLIDATED FINANCIAL RESULTS FOR THE OUARTER AND THREE MONTHS ENDED 30™ JUNE, 2026 OF THE COMPANY _IN COMPLIANCE WITH REGULATION 33 OF THE SEBI_ (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015. Further to our letter dated August 5, 2026, we write to inform you that pursuant to Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015 (referred to as the "SEBI Listing Regulations"), the Board of Directors of the Company, at its Meeting held today, i.e. August 13, 2026, has inter alia, approved the following: - A. UAU NN -- AA NUU DD LI IT VEE DD SSS IT TA A\N NVD AA SLL YO UN NE SE A eND C eONS oOLI eDATE eD F eIN HA OeN C aI aoA eeL w= wwR Te—E w—S wU _—L sT emS e Un-Audited Standalone & Consolidated Financial Results of the Company together with the Limited Review Report for the quarter and three months ended 30 June, 2026. B. INTERIM DIVIDEND DECLARATION Interim Dividend at the rate of 25% per share (Re. 0.25 per share) on the face value of the equity shares (Rs.1/- face value) of the company for the quarter and three months ended on 30 June, 2026. The Company is expecting to pay ‘Interim Dividend’ to the shareholders on or before September 11, 2026. C. RECORD DATE The Record Date for the purpose of payment of the aforesaid Interim Dividend has been fixed on August 21, 2026. The meeting commenced at 2:00 p.m. and ended at 4:10 p.m. Kindly acknowledge receipt. Thanking you. Yours faithfully, For NICCO PARKS & RESORTS LTD. Anat Jor: Dorabva; Ankit Kumar Bhardwaj Company Secretary & Compliance Officer @,033 - 6521-5549 / 6521-5564 Mniccopark@niccoparks.com @www.niccoparks.com LODHA t. Kolkata 700 069. India 507/40400000 & CO ip Chartered Accountants INDEPENDENT AUDITORS’ REVIEW REPORT The Board of Directors Nicco Parks & Resorts Limited 1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of Nicco Parks & Resorts Limited (hereinafter referred to as “the Company”) for the quarter ended June 30, 2026 (hereinafter referred to as “the Statement”) being submitted by the Company pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time (hereinafter referred as the “SEBI Regulations”). We have initialed the Statement for identification purpose only. 2. This Statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors at its meeting held on August 13, 2026 has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (hereinafter referred to as “Ind AS - 34”) notified under Section 133 of the Companies Act, 2013 (hereinafter referred to as “the Act”) read with relevant rules issued thereunder from time to time and other accounting principles generally accepted in India and in compliance with SEBI Regulations. 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 Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India (hereinafter referred to as “the ICAI”). 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 enquiries, 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 opinion. 4. Attention is drawn to Note no. 4(b) of the Statement dealing with repossession, with effect from November 08, 2025 by Department of Tourism, Government of West Bengal (“the State Government”), of the parcel of land used by the Company for carrying out certain operations of "F&B and Other Recreational Facilities" segment. Pending decision on the matter, and execution of the agreement, etc., the supervision and management charges and expenses recoverable thereof have been recognized in these Financial Results as dealt with in the said note. Impact in this respect is currently not determinable and as such, cannot be commented upon by us. 5. Based on our review conducted as stated in paragraph 3 above, except for the matter described in para 4 above, we report that nothing has come to our attention that causes us to believe that the accompanying Statement of the Unaudited Standalone Financial Results read with notes thereon, prepared in accordance with aforesaid Ind AS and other recognized accounting practices and policies generally accepted in India, has not disclosed the information required to be disclosed in terms of SEBI Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement. IN DRANIL eed signed y INDRANIL CHOUDH cHoupHury Date: 2026.08.13 URY 18:42:40 +05'30! LODHA & CO up Other Matters 6. Attention is drawn to Note no. 4(a) of the Statement dealing with the preparation of the Standalone Financial Results on the going concern basis. Pending formalization of the agreements as stated therein, there is material uncertainty vis-a-vis the Company’s operations being continued on ongoing basis and its ability to continue as a going concern. Our conclusion is not modified in respect of this matter. 7. The number of Directors including three independent directors has since been increased from six to eight consequent to the appointment of two Non-Executive Non-Independent Directors with effect from July 20, 2026. As a result, the minimum number of independent directors forming part of the composition of the Board of Directors has become less than the requisite number as required in terms of Regulation 17 of the SEBI Regulations and the same is pending compliances as on this date. Our conclusion is not modified in respect of the above matters. For LODHA & CO LLP CHARTERED ACCOUNTANTS FIRM’S ICAI REGISTRATION NO.: 301051E/ E300284 INDRANIL Digitally signed by INDRANIL CHOUDHU cxoupbHury Date: 2026.08.13 RY 18:42:59 +05'30' INDRANIL CHAUDHURI (PARTNER) MEMBERSHIP NO. 058940 UDIN: 26058940FTKNPF9205 PLACE: Kolkata DATE: August 13, 2026 Key ~=6 Nicco Parks & Resorts Limited A Joint Sector Co. with GoWB (WBIDC & WBTDC) REGD. OFFICE : JHEEL MEEL, SECTOR IV, SALT LAKE CITY, KOLKATA - 700 106 PARKS _ CIN : L92419WB1989PLC046487,@@@0 nicco_park STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30-JUN-26 (Rs. in Lakhs except for per share data) QUARTER ENDED YEAR ENDED PARTICULARS 30-Jun-26 31-Mar-26 30-Jun-25 31-Mar-26 (Unaudited) (Audited) (Unaudited): (Audited) 1 |(a) Revenue from Operations 1,905.02 1,534.90 2,629.48 6,634.67 (b) Other Income 202.18 34.78 132.11 453.30 Total Income 2,107.20 1,569.68 2,761.59 7,087.97 2 JExpenses (a) Cost of Materials Consumed 48.02 29.22 60.00 167.10 (b) Purchase of Traded Goods 75.40 96.76 [Showing first 8,000 characters — download PDF for full document]