BSEResult6d ago · 14 Aug 2026, 04:36 pm

PFA the Unaudited Financial Results of the Company for the quarter ended 30th June, 2026 duly approved by the Board of Directors of the Company at its meeting held on 14th August, 2026

I S T Ltd · 508807

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IST Ltd has announced its unaudited financial results for the quarter ended 30th June, 2026, which were approved by the Board of Directors. The results are in accordance with the Indian Accounting Standards (Ind AS) and have been reviewed by the independent auditors.

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Earnings Impact5/10
Growth Catalyst3/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact5/10
Market Sentiment5/10

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I S T Ltd - 508807 - Unaudited Financial Results For The Quarter Ended 30Th June, 2026

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IST LIMITED To, Dated: 14'" August, 2026 The Corporate Compliance & Listing Centre, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400001 (BSE Scrip Code: 508807) Sub: Un-Audited Financial Results pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir, Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the Board of Directors at its meeting held on Friday, 14t August, 2026, inter alia, considered and approved the Un-Audited Financial Result along with the Limited Review Report of the Auditors for the quarter ended 30" June, 2026. The Copy of the above stated Financials results along with the Limited Review Report of the Auditor thereon is enclosed for your ready reference and record. The Meeting of the Board of Directors of the Company commenced at 12:30 P.M. and concluded at 04:00 P.M. Thanking you. For IST Limited Bhupinder Kumar Company Secretary M. No. A15871 Encl.: As Above G CIN -L33301HR1976PLC008316 Head off, :A-23, 2nd Floor, New Office Complex, Defence Colony, New Delhi-110024 (India) Phones: 011-41044511-14 Fax : 011-24694291 Regd. Off. & Factory : Dharuhera Industrial Complex, Delhi-Jaipur Highway No. 8, Cetuae 04111337083 = Village Kapriwas, Dharuhera, Distt. Rewari-123106 (Haryana) RWTUV phones: 01274-267347-48, Fax : 01274-267346 E-mail ; istgroup.ho@istindia.com Website : www.istindia.com 401, CA Chambers,18/12, W.E.A., Karol Bagh, New Delhi-110 005 \/_SVG 8* CD ' Phone: +91 11 45098125 TeleFax : +91 11 28759461 Chartered Accountants E-mail : vsvgoo@yahoo.com Web.: www.vsvgco.com Independent. Auditor’s Review Report on Unaudited Quarterly Standalone Financial Results of IST Limited pursuant to Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 Review Report To the Board of Directors of IST Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of IST Limited (‘the Company”) for the quarter ended 30" June 2026 (‘the Statement’), attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended. This Statement, which is the responsibility of the Company’s Management and approved by the Company's Board of Directors, 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 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report on the statement based on our review. 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 provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 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 applicable Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued there under and other recognized accounting practices and policies generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amiended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For VSVG & CO. Chartered Accountants Firm Regn. No.005100N 80 PATTR / k’/' - \) Place: - New Delhi CA. Vikas Kodesi A Date: - 14" August 2026 (Partner) Membership No. 403450 ‘ UDIN: 26403450ERMLYG7043 401, CA Chambers,18/12, W.E.A., VC‘\/G & GO Karol Bagh, New Delhi-110 005 < J . Phone : +91 11 45098125 CF Y. . ¢ TeleFax : +91 11 28759461 E-mail : vsvgco@yahoo.com Chartered Accountants Web.: www.vsvgco.com Independent Auditor's Review Report on Unaudited Quarterly Consolidated Financial Results of IST Limited under Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 Review Report To the Board of Directors of IST Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results of IST Limited (hereinafter referred to as the "Holding Company") and its subsidiary company (The Holding Company and its subsidiary company together referred to as ‘the Group”) and its share of the net profit after tax and total comprehensive income of its associate for the quarter ended 30" June 2026 (“the Statement”), attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended. 2. This statement, which is the responsibility of the Holding Company's Management and approved by the Holding Company's Board of Directors, 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 read with relevant rules issued there under 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 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. 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. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable 4. The statement includes the results of the Holding Company and the following entities: S. No. | Name of the Entity Relationship 1 Gurgaon Infospace Limited Wholly Owned Subsidiary 2 IST Steel and Power Limited Associate Company 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and pased on the consideration of the review report of auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying statement, prepared in accordance with applicable Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued there under and other recognized accounting practices and policies generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it con [Showing first 8,000 characters — download PDF for full document]