outcome of the Board Meeting held on 14th August 2026 for unaudited financial Results for the period ended 30th June 2026

SATIIUIUITI & CHARTERED ACCOUNTANTS INDIA INDEPENDENT AUDITOR'S REVIEW REPORT ON THE QUARTERLY AND YEAR TO DATE UNAUDITED STANDALONE FINANCIAL RESULTS OF THE COMPANY PURSUANT TO REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCTOSURE REQUIREMENTS) REGULATIONS, 2015, AS AMENDED The Board of Directors TSEAS ENTERTAINMENT LIMITED 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of TSeas Entertainment Limited ("the Company") lor the quarter ended ]une 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. The Statement which is the responsibility of the Company's Management and'has been approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting ("Ind ,AS 34'), prescribed under Section 133 of the Companies Act, 2013, as'amended, read with the relevant rules issued thereunder and other accounting principles generally accepted in India. 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) 24L0, Reoiew of Interim Financial lnformation Performedby the lndependent 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 tb whether the Statement is free from material misstatement. A review of interim financial information consists of making inquiries, 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 the Standards on Auditing and, consequently, does not enable us to obtain assurance that we would become aware of 4ll significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Off: 11-13-137712, Flat No. 401, City Centre Complex, Margadarshi Colony, Kothapet, Hyderabad-500035. Ph: 9391686797 Email: casathuluri93@gmail.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 aforesaid Indian Accounting StErndards specified under Section 133 of the Companies Act,2013, as amended, read with the relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement For Sathuluri & Co. Chartered Accountants FRN: 0063835 .Pra Partner M. No:202710 UDI N : 26202710KYYV PZ45 84 Place: Hyderabad Date: 14-08-2026