we wish to inform you that the Board of Directors at their Meeting held on Friday, 14th August 2026 has inter alia considered and approved the following: 1.Considered and approved UnAudited ....

E-LAND APPAREL LIMITED @ Regd. Office: 16/2B, Sri Vinayaka Indl ETAND Estate, Singasandra Near Dakshin APPAREIL. Honda Showroom Hosur Road, Bangalore Karnataka 560068 Date: August 14,2026 The General Manager, Listing Department, BSE Limited, P.J. Tower, Dalal Street, Mumbai - 400 001 Scrip Code: 532820 Sub: Outcome of the Board Meeting of the Company held on 14 August, 2026. Dear Sir/ Madam Pursuant to Regulation 30 & 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (referred to as the ‘SEBI Listing Regulations’), we wish to inform you that the Board of Directors at their Meeting held on today, has considered and approved Unaudited Financial Results of the Company along with the Limited Review Report for the quarter ended 30 June, 2026 as per Regulation 33 of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulations, 2015. A copy of the same is enclosed herewith. The Meeting commenced at 11.30 A.M. & concluded at 2:30 P.M. Kindly take the above on your records. Thanking You. FOR E-LAND APPAREL LIMITED DONGJU KIM Managing Director DIN: 08060629 CIN: L17110KA1997PLC120558 Email Id: investor@elandapparel.com. ‘Website: www.elandapparel.com Tel.: +91-22-40972600/01; Fax.: +91-22- 28472602 Singfii GZ Co. #28, R.V. Layout, V. S. Raju Road, Palace Guttahalli, Near BDA Head Office, Chartered Accountants Kumara Park West, Bangalore-560 020 T +91 (0) 80 23463462 /65 E bangalore@singhico.com www.singhico.com Independent Auditor's Review Report on the Unaudited financial results of M/s E-Land Apparel Limited for the quarter ended June 30, 2026 pursuant to Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 (as amended) The Board of Directors M/s E-Land Apparel Limited 1. We have reviewed the accompanying statement of unaudited financial results of M/s E-Land Apparel Limited (‘the Company’) for the quarter ended June 30 2026 together with the notes thereon (hereinafter referred to as 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 as amended (‘The Listing Regulation”). 2. This Statement, which is the responsibility of the Company’s Management and approved by the Board of Directors in their meeting held on August 14, 2026, 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 as amended read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express 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,” as specified under section 143(10) of the Companies Act, 2013. 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 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 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. 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, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (‘Ind AS’) as prescribed under section 133, of the Companies Act, 2013 as amended read with relevant rules issued there under and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of the Regulation, including the manner in which it is to be disclosed, or that it contains any material misstatement. Offices : Kolkata, Mumbai, Delhi, Bangalore, Chennai & Raipur . . #28, R.V. Layout, V. S. Raju Road, Sm g fii GZ C0 . Palace Guttahalli, Near BDA Head Office, Chartered Accountants Kumara Park West, Bangalore-560 020 T+91 (0) 80 23463462 /65 L bangalore@singhico.com www.singhico.com 5. We draw attention to Note 2 of the Statement, which indicates that the Company has incurred a loss of Rs 892.91 Lakhs for the quarter ended June 30, 2026 and accumulated losses as on that date, have eroded the net worth of the Company. These conditions indicate the existence of a material uncertainty that may cast significant doubt on the Company’s ability to continue as going concern. However, the statement has been prepared on a going concern basis for the reasons stated in the Note 2 of statement. For Singhi & Co. Chartered Accountants Firm Registration No. 302049E Chaitanya Komanduri K Partner Membership No.228661 Place: Bengaluru Date: 14-08-2026 UDIN: 2622866 1DXWMQN2023 Offices : Kolkata, Mumbai, Delhi, Bangalore, Chennai & Raipur M/s E-LAND APPAREL LIMITED Regd. Office: ¥16728, Sri Vinayakn ladi Estate, Singasandra, Near Dakshin Honds Showroom Hosur Road, Bangalore, Karnataks, lndia, 560068 Tel: +91-080-42548800 Website : www.elandapparel.com CIN - L17110KA1997PLCI20858 EINANCIAL RESULTS STATEMENT OF AUDITED FINANCIAL RESULTS FOR THE QUARTER AND PERIOD ENDED 30TH JUNE 2026 (2 In Lakhs except per Quarter Ended Vear Ended st N Particalars HJuo-26 ar-26 30-Jun-25 31-Mar-26 (Unewdited) (Audited) (Aedited) I [INCOME (3) Revenue fiom operations. 7360 14 885504 721075 260970 (b) Othes mcome: 2498 236 85 21281 94925 Total Income (a+b) T.509.95 9.091.88 748356 37,048.94 2 [EXPENSES (a) Cost of Materials Consumed 28277 4661 59 344973 1846579 (b) Changes in inventories of finished goods, woek-in-progress 943.06 1578 43430 (4395) (<) Empioyee benefits expenscs 280497 287613 278 9861 08 (d) Fnance costs. 3490 48765 24 1476 56 (¢) Depreciation, Amortanid Izmpaaimtenti exopennse 30562 301.56 21337 113383 () Other expenses 100182 120549 142022 450010 | Total expenses (a to ) 8,702.86 9.738.19 7,990.40 31,393.40 3 |Profit {Lass) before tax and exceptional items (1-2) (392.91)| (646.31) (506.85) (4344.46) 4 [Exceptional items - Inc/ (oEspmensees) - “7.50) @51 s |Profit {Lass) before tax (3-4) (892.91)| (©93.82) (506.85)| “39L57) 6 [Tax expense (3) Current tax expenses - . (b) Deferred tax (ncome)’ Expeases - 33901 . 19 7 |Profit /(Loss) for the period / year (5-6) (352,91 (103283 506.85) 073095) 8 |Other comprebensive Income 1 Itenns that will mot be reclassified (o Profit or Lass (8) Remeasurements of the defined benefit Plans-Ganns/ lossses) - (2479 (@379) (b} Deferred tax on remeasusements of the defind benefit expenses / (Inconf - 4609 409 9 [Total - (20.10) - (20.10) 10 |Total Comprehensive lacome for the period / year (8+9) (89251 (1052.93) (506.85) (4.751.08) 11 |Paid-up equity share capital (Face Value 2 105} 4799.05 479905 4799.08 479905 12 |Other equity (88,028.01) Earnings per equity share (of 10/- each) * [Busic and Diluted (m Rs.) (1.56) 219) (1.06) (956 * Not anualised or the quater Notes o the financial resuls, L The above results have been reviewed by the Audit Committee and approved by the Boand of Directoes a thei respective mestings held oa Date. 14/08:2026 2 The Company has incurred Loss of Rs. 89291 Lakhs (before other comprehensive income) for the Quarter ended June 30, 2026 (quarter ended March 2026 loss of Rs. 1052 93 lakhs). In spite of accumulated kosses exceeding s paid-up capital and olher equity as 0a June 3 [Showing first 8,000 characters — download PDF for full document]