The board and approved and taken on record the unaudited financial results for the quarter ended 30th June 2026

GARNET CONSTRUCTION LTD CIN: L45200MH1992PLC069044 Date: 14% Aug, 2026 Dept. of Corporate Services Bombay Stock Exchange Ltd. P.J. Tower, Dalal Street, Mumbai — 400 001. Ref.: Garnet Construction Ltd (Script Code: 526727) Reg.: Un-audited Results of the Company for the Quarter ended 30th June, 2026. Dear Sir, This is with reference to captioned matter, please find enclosed herewith Un-audited Financial Results of the Company for the quarter ended 30th June, 2026 duly approved and taken on record by the Board of Directors of the Company at their meeting held today, i.e. 14™ Aug 2026 at 12.15P.M. to 1.15 P.M. The above results are reviewed by statutory auditors of the company and the report of the same is attached herewith. Please find the above submission in order. Kindly acknowledge the same. This is for your information and record purpose. Thanking You Yours faithfully For Garnet Construction Ltd. Arun Kumar Kedia Managing Director Din: 00205183 Encl.: a/a Date: 14% Aug, 2026 Garnet Construction Limited Registered & Corporate Office: 501/531, Laxmi Mall, Laxmi Industrial Estate, New Link Road, Andheri (W), Mumbai - 400 053. Tel: 91-22-42578500 | Fax: 91-2 78522 | E-mail: ga rnet@garnetconstructions.com | www.garnetconstructions.com GARNET CONSTRUCTION LIMITED Registered Office: 501/531, Laxmi Mall, Laxmi Industrial Estate, New Link Road, Andheri (W), Mumbai - 400053 CIN: L45200MH1992PLC069044, E-mail ID : investors@garnetconstructions.com, Tel : 022 4257 8500 Audited Standalone Financial Results for the Quarter Ended 30th June , 2026 (In Rs. Lacs, except per share data) STANDALONE SR. Quarter Ended Year Ended No. PARTICULARS 30-06-26 30-06-25 31-03-26 31-03-26 Unaudited Unaudited Unaudited Audited 1 |income (a) Revenue from operations (12.92), 4,038.98 1,039.59 8,282.41 (b) Otherincome 0.99] 4.29| 336.10, 350.60, Total Income (11.93) 4,043.27 1,375.69 8,633.01 2 |Expenses (a) Purchase 53.99 - 1.71 102.12] (b) Operating costs 114.86 397.19) 154.60 692.48| (c) Change in inventories (202.34) 1,059.77| (240.51) 1,129.85| (d) Employee benefits expenses 54.84 75.41] 100.08 366.48 (e) Finance costs 18.08 16.39 17.25 93.39 (f) Depreciation and amortisation 15.52 10.20 12.63 49.99 expenses (g) Other expenses 40.38 43.47 684.03 915.23 Total expenses (at+b+c+d+e+f) 95.33 1,602.42 729.79 3,349.54| 3 |Profit before exceptional and tax (107.27) 2,440.85 645.90 5,283.47 (1-2) 4 |Exceptionalitems (net of tax expenses) - - - E 5 _|Profit before tax (3-4) (107.27) 2,440.85 645.90 5,283.47 6 |Tax expense (a) Current tax - 620.00 171.39] 1,330.39 (b) Deferred tax (3.47) (0.24)| 2.21] 5.03] (c) Short/ (Excess) provision of taxin - - E earlier years 7 |Net Profit (Loss) for the period (5-6) (103.79) 1,821.10 472.31 3,948.06 8 |Other Comprehensive Income [A. Amount of items that will not be - (1.57). (1.58). reclassified to profit and loss B. Income tax relatintgo ittehat mwills be - 0.40 0.40:! reclassified to profit or loss Total Other Comprehensive Income - - (1.18). (1.18) 9 |Total Comprehensive Income for the (103.79) 1,821.10 471.13 3,946.88 period (7+8) 10 |Details of Equity Paid-up equity share capital 1,390.22 1,390.22 1,390.22 1,390.22 Face value of equity share capital 10.00 10.00 10.00 10.00 11 |Reserves and surplus (excluding revaluation reserves) 12 |Earnings per share (Not annualised) (a) Basic earnings (loss) pers har(ein Rs.) (0.75) 13.10 3.39 28.39 (b) Diluted earnings (loss) per shar(ein (0.75) 13.10 3.39 28.39 Rs.) Notes: 1 The unaudited financial results for the quarter ended 30th June, 2026 have been reviewed by the Audit Committee of the Board and subsequently approved by the Board of Directors at its meeting held on 14th! August, 2026 in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Limited review as required as per listing agreement has been carried out by the Statutory Auditors' of the Company. Since the nature of the real estate business of the Company is such that profit / (loss) does not necessarily| accrue evenly over the period, the result of the quarter may not be representative of the profit / (loss) for the period. The Company has aligned its policy of revenue recognition with Ind AS 115 " Revenue from Contracts with Customers " which is effective from April 1, 2018. Accordingly , revenue in realty business is recognised on! delivery of units to customers as against recognition based on percentage completion method hitherto in’ accordance with the guidance note issued by ICAI. In the terms of Ind Accounting Standard -108 " Operating Segment", the Company operates in a single business segment i.e. " Real Estate \ Real Estate Development" and substantial activities are carried out in India. Previous period figures have been regrouped, re-arranged and re-classified wherever necessartyo conform to current period's classification. For and on behalf of Bpard of Directof Arun Kumar Kedia Mumbai, 14th August , 2026 Managing Director Shankarlal Jain & Associates LLP Chartered Accountants INDIA 12, Engineer Building, 265 Princess Street, Mumbai - 400 002. India Tel: +91 22 2203 6623, 2206 5739 E-mail : info@sljainindia.com Website : www.sljainindia.com Independent Auditor’s Limited Review Report on the Quarterly Unaudited Financial Results of the Company for the quarter ended 30" June, 2026 and vear to date from 1** April, 2026 to 30* June, 2026 ursuant to the Regulation 33 of SEBI (Listing Obligation and 2015, as amended. To The Board of Directors Garnet Construction Limited, 1. We have reviewed the accompanying statement of Unaudited Financial Results of Garnet Constructions Limited, (“the Company”), for the quarter ended 30th June, 2026 and year to date from 1st April, 2026 to 30th June, 2026 (“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 (‘the regulation’) as amended (the “Listing Regulation”). 2. The preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (‘Ind AS 34’) “Interim Financial Reporting” 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 India, read with the Circular is the responsibility of the Company, management and has been approved by the Board of Directors of the Company. 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 Engagement (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 provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Shankarlal Jain & Associates LLP Chartered Accountants 12, Engineer Building, 265 Princess Street, Mumbai - 400 002. India Tel: +91 22 2203 6623, 2206 5739 E-mail : info@sljainindia.com Website : www.sljainindia.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 applicable Indian Accounting Standards (‘Ind AS’) specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued there under and other recognised accounting practices and policies has not disclosed the information required to be disclosed in terms of the Regulation, [Showing first 8,000 characters — download PDF for full document]