Outcome of Board Meeting

7/Govt/SE/2026-27/0036 14th August, 2026 National Stock Exchange of India BSE Limited Limited Exchange Plaza, 5th Floor, Department of Corporate Service Plot No. C/1, G Block, Bandra-Kurla Phiroze Jeejeebhoy Towers Complex, Bandra (East), 25th Floor, Dalal Street Mumbai 400 051 Mumbai - 400 001 Trading Symbol: PAKKA Scrip Code: 516030 Ref: Prior Intimation dated 2nd August, 2026 under Regulation 29(2) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) Subject: Outcome of Board Meeting held on 14th August, 2026 pursuant to Regulation 30 and other applicable provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir/Madam, Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), this is to inform you that the Board of Directors of the Company at its meeting held today i.e. 14th August, 2026 has, inter- alia, transacted, considered, reviewed and approved the following matters. 1. AUDITED CONSOLIDATED FINANCIAL RESULTS ALONG WITH QUALIFIED AUDIT REPORT The Board of Directors of the Company has considered and approved the Consolidated Audited Financial Results, including Segment Reporting, Statement of Assets & Liabilities and Cash Flow Statement for the 4th quarter and financial year ended 31st March 2026. Accordingly, pursuant to Regulation 33 of the SEBI Listing Regulations, we enclose the following: i) Statements showing the Consolidated Audited Financial Results for the 4th quarter and year ended 31st March 2026; Enclosed herewith as ‘Annexure – ii) Statutory Auditors’ Report on the Consolidated Audited Financial Results. Enclosed herewith as ‘Annexure – 2’. In compliance with Regulation 33(3)(d) of the SEBI Listing Regulations and the applicable SEBI circulars, the Company states that C N K & Associates LLP, Chartered Accountants (Firm Registration No. 101961W/W-100036), Statutory Auditors of the Company, have issued a qualified opinion on the Consolidated Audited Financial Results for the quarter and financial year ended 31st March, 2026. The qualification relates to uncertainty regarding the resumption of a project at an overseas subsidiary and the recoverability of Capital Work in Progress amounting to Rs. 3,197.81 lakh, Pakka Limited, Pakka Nagar, Ayodhya 224135 (U.P.), India Registered Office: 312, Plaza Kalpana Society, 24/147, B-49, +91 78000 18989 | connect@pakka.com Birhana Road, Kanpur, Uttar Pradesh-208001, India www.pakka.com CIN: L24231UP1981PLC005294 including whether any adjustment to its carrying amount is required. The Statement on Impact of Audit Qualifications is enclosed as 'Annexure - 3'. Further, the aforementioned financial results will be published in the newspapers in accordance with the requirements of the Listing Regulations. 2. APPROVAL FOR UNAUDITED FINANCIAL RESULTS FOR THE FIRST QUARTER ENDED 30TH JUNE, 2026. The Board of Directors of the Company has considered and approved the Unaudited Financial Results including Segment Reporting for the first quarter ended 30th June, 2026. Accordingly, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), we enclose the following: i) Statements showing the Unaudited Financial Results including Segment Reporting – Standalone for the first quarter ended 30th June, 2026; Enclosed herewith as ‘Annexure – 4’. ii) Statements showing the Unaudited Financial Results including Segment Reporting – Consolidated for the first quarter ended 30th June, 2026; Enclosed herewith as ‘Annexure – 5’. iii) Limited Review Report on the Unaudited Financial Results including Segment Reporting – Standalone for the first quarter ended 30th June, 2026; Enclosed herewith as ‘Annexure – 6’. iv) Limited Review Report on the Unaudited Financial Results including Segment Reporting – Consolidated for the first quarter ended 30th June, 2026; Enclosed herewith as ‘Annexure – 7’. The Limited Review Report on the Unaudited Consolidated Financial Results for the first quarter ended 30th June, 2026 contains a qualified conclusion in respect of the continuing uncertainty regarding resumption of the project at the overseas subsidiary and recoverability of Capital Work in Progress amounting to Rs. 3,178.62 lakh, including whether any adjustment to its carrying amount is required. The Limited Review Report on the Unaudited Standalone Financial Results contains an Emphasis of Matter in relation to the temporary pause in construction of the manufacturing facility in Guatemala; the conclusion on the standalone results is not modified in respect of that matter. 3. APPOINTMENT OF INTERNAL AUDITOR Pursuant to Regulation 30 of the SEBI Listing Regulations read with Para A of Part A of Schedule III thereto, the Board of Directors, based on the recommendation of the Audit Committee, approved the appointment of Kapoor Tandon & Co., Chartered Accountants (Firm Registration No. 000952C), as Internal Auditor of the Company for the financial year 2026-27. The prescribed particulars are enclosed as 'Annexure - 8'. Pakka Limited, Pakka Nagar, Ayodhya 224135 (U.P.), India Registered Office: 312, Plaza Kalpana Society, 24/147, B-49, +91 78000 18989 | connect@pakka.com Birhana Road, Kanpur, Uttar Pradesh-208001, India www.pakka.com CIN: L24231UP1981PLC005294 4. MONITORING AGENCY The Board noted that CARE Ratings Limited, previously appointed as the Monitoring Agency under Regulation 162A of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, has communicated its inability to issue the Monitoring Agency Report for the quarter ended 30 June 2026 and that the engagement agreement remains unexecuted by CARE. Accordingly, to ensure continued regulatory compliance and independent monitoring of the utilisation of the preferential issue proceeds, the Board approved closure of the proposed engagement with CARE and appointed Brickwork Ratings India Private Limited, a SEBI-registered Credit Rating Agency bearing Registration No. IN/CRA/005/2008, as the Monitoring Agency with effect from 14 August 2026. Owing to this transition, the report due could not be finalised and shall be submitted to the Stock Exchanges and uploaded on the Company’s website promptly upon receipt from the newly appointed Monitoring Agency. 5. FORTY SIXTH (46TH) ANNUAL GENERAL MEETING (AGM) Convening of the 46th AGM of the Company on Wednesday, 30th September, 2026 at 10:00 a.m. (IST) through video conference and/or other audio-visual means. The notice of the 46th AGM will be submitted later in due course of time separately. 6. APPROVAL OF STRATEGIC COURSE OF ACTION FOR PAKKA INC., USA, AND INVESTMENT OF UP TO USD 1 MILLION Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Para A of Part A of Schedule III thereto, this is to inform that the Board of Directors of the Company has approved the restart of operations of Pakka Inc., USA, the Company’s wholly owned subsidiary, and an aggregate financial outlay of up to USD 1 million. The approved amount is inclusive of the investment and working capital required for restarting Pakka Inc., applicable statutory severance obligations, and legal, professional, accounting, tax, compliance, storage, administrative and other necessary or unavoidable costs relating to Pakka Inc. and Pakka Guatemala. Any financial commitment exceeding the approved aggregate limit shall require prior approval of the Board. The disclosures in respect of the proposed investment in Pakka Inc., as required under Regulation 30 of the SEBI Listing Regulations read with Schedule III thereto and the applicable SEBI master circulars, are attached as ‘Annexure-9’ to this letter. 7. INVESTOR CALL The Company will be holding a conference with investors at 04.00 p.m. on Tuesday, August 18, 2026, wherein th [Showing first 8,000 characters — download PDF for full document]