Please find attached herewith un-audited financial statement for the quarter ended 30th June, 2026

KAUSHALY. NFRASTR P - An 150 900 Dale: 14.08.2026 The Listing Department, The Listing Department, BSE 1td. (Designated Stock Exchange) National Stock Exchange of India Ltd. '] Towers, Dalal Street, Exchange Plaza, Bandra Kurla Complex, Mumbai- 400 001 Bandra (E), Mumbai - 400 051 Stock Code: 532925 Stock Code: KAUSHALYA Dear Sir, Subject: Outcome of Board Meeting With reference to the above subject, we wish to inform you that the Board of Directors of the Company at its meeting held today, the 14 day of August, 2026, at the Registered Office of the Company situated at HB-170, Sector- I11, Salt Lake, Kolkata- 700106, have considered and approved the following: 1. the Un-audited Standalone and Consolidated Financial Results for the Quarter ended on 30 June, 2026. 2. the Notice for the Annual General Meeting (“AGM") for the year ended 31st March, 2026, 3. the Directors' Report for the year ended 31st March, 2026. 4. the 34th Annual General Meeting of the company will be held on the 28th September, 2026 at 01:00 PM through two-way video conferencing (V.C.)/Other Audio- Visual Means (OAVM,) facility This is for your record and reference. 5. register of Members and Share Transfer Books will remain closed from 220 September, 2026 to 28t September, 2026 (both days inclusive) for the purpose of 34th AGM. 6. appointment of Md. Shahnawaz, Practicing Company Secretary, as the Scrutinizer for scrutinizing the e-voting process at the ensuing Annual General Meeting. The meeting commenced at 02.50 P.M and concluded at 04.25 P.M. A copy of the Un-audited Standalone and Consolidated Financial Results along with Limited Review Reports is enclosed herewith for your record and reference. This is for your record and reference. Thanking you, Yours faithfully, For Kaushalya Infrastructure Dej Sanjay LaNGypta Wiole-time Director & Company Secretary DIN: 08850306 Encl.: as above KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED 'HB 170, Sector I1, Salt Lake, Kolkata 700 106; Ph & Fax : 91-33-2334 4148 Email : info@kaushalya.net, Website : http:/www.kaushalya.net CIN - L51216WB1992PLC055629 KASG & Co. CHARTERED ACCOUNTANTS Limited Review Report on Standalone Unaudited Quarterl and Year to date Financial Results cnded 30" June, 2026 of Kaushalya Infrastructure Development Cor. nr.ation Limitled “the Company) pursuant to_the Regulation 33 of the SEBI (Listing Obligations and_Disclosure Requirements) Regulations, 2015 Review report to the Board of Directors of Kaushalya Infrastructure Development Corporation Limited We have reviewed the accompanying statement of Standalone Unaudited Financial Results (“the Statement™) of Kaushalya Infrastructure Development Corporation Limited (“the Company”) for the period ended 30™ June 2026. This statement is the responsibility of the Company’s Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (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 financial statements are 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 of unaudited financial results prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, the SEBI Circular, and other accounting principles generally accepted in India, and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. Our conclusion is not modified in respect of this matter. For KASG & Co. Chartered Accountants FRN: 002228C MM(M,(MZ i C Roshan Kumar Bajaj Place: Kolkata (Partner) Date: 14 August, 2026 Membership No. 068523 'UDIN- 26068523MHOFTX7232 OUR PRESENCE : NORTH : NEW DELHI | GURUGRAM (HARYANA) | RUDRAPUR (UTTARAKHAND) | VARANASI (UTTAR PRADESH) EAST : KOLKATA, RANIGANJ (WEST BENGAL) | BOKARO, DHANBAD, RANCHI (JHARKHAND) WEST : MUMBAI (MAHARASHTRA) SOUTH : BENGALURU (KARNATAKA) T+91334815 5413 www.kasggroup.com KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED Regd. Office: HB - 170, Sector-lII, Salt Lake, Kolkata - 700 106 CIN-L51216WB1992PL C055629 UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE, 2026 QUARTER ENDED YEAR ENDED 30thJune2025 | 31stMarch2026 | 30th June2025 [ 3istMarch, 2026 Particulars (Unaudited) (Audited) (Unaudited) (Audited) (1) Revenue from operations 125 6.63 216 8989 ol e — 034 083 10264 10530 159 7.46 10480 195.19 (2) Costof materials co 040 068 039 2 (b) Employe benefits expense 826 2342 656 wa () Finance costs 1741 12 1741 69.93 (d) Depreciation expense 054 064 064 256 (¢) Other expenses 1427 947 425 7163 Total Expenses (4) ) 4088 5143 924 190.78 (5) Profiv (loss) before tax and exceptional ftems(3) - (4) (3929)] (3.96) 3555 Tl Exceptional liems T - - - - Profit before t B 929) (43.96) 3555 a0 (6) Tax Expense. (a) Current tax (i) Current tax for current year - : - (i) Current tax for the carlir years - - 029 (b) Deferred tax 961 (10:88) 9.2 182 “Total tax expense (6) 961 (10.88) 9.12 211 (7) Profit/ (loss) for the year (5) - (6) ) (48.90) (33.08) 2643 230 (8) Other comprehensive income (a) ltems that will be reclassified to statement of profit and loss . N - - (b) Hems that wil not be reclassfied to statement of profit and loss (i) Changes in i value of equiy instruments B . R R R come for (@890) (33.08) 2643 230 (10) Earnings y share: (F [efTective till 12th Jan'24 thereafter it has been chat 1o Rs. 1,000/ per (s@h) arBea sivci de order of the Hon'ble NCLT) (141- 2) 055) 7.- 6 0- 6 6 (b) Diluted (14.12) 959) 7.63 066 Ratios Carrent Ratio 023 024 020] 024] Debt Equity Ratio *A T . B R R Return on equiy ratio 057%) 0.65%) 0.52%) 0.05%) Net Capital Tumover Ratio .00} 0.67%) 010 0.17] Net Profit ratio -3069.12%) 443.46%| 25.22%) 1.17%) Return on Capital Employed - 0.44%] 0.53%) 1.04%) 1.00%) Retum on Investment 1 £.76% -0.65% 0.52% 0.04% KAUSHALYA INFRASTRUCTU DEVELOPMENT CORPORATION LTD Flaansgn Morc s WHOLE TIME DIRECTOR KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED Regd. Office: HB - 170, Sector-Ill, Salt Lake, Kolkata - 700 106 CIN-L51216WB1992PLC055629 Unaudited Standalone Statement of Assets and Liabilities As a130.06.2026 | _As at 31.03.2026 Particulars Notes (Unaudited) (Audited) Rs in lakhs Rs in lakhs (1) ASSETS (1) Non-current assets (@) Propplaent randt eqyuip.men t 4 70.24 70.78 (b) Investment property o 5 266.07 266.07 33631 336.85 () Financial assets (i) Investments 6 4,599.88 4,599.88 (ii) Loans - - (d) Deferredta x asset (net) 7 235.19 244.80 (¢) Intacx aossemts e(ne t) 8 365.05 365.04 () Other non-curraesnsett s 9 696.89 696.89 623332 6,243.46 (2) Current Assets (@ Inventori 10 0.00 - (b) Financial assets (i) Trade receivables 1 25407 25407 (ii) Cash and cash equivalents 12 10.05 12.52 (iii) Other balances with Bank 12 4943 49.10 (iv) Loans and advances 13 107 1.82 (v) Other financial assets 14 42.37 40.60 (©) Other current asscts 15 0.41 0.41 357.40 358.52 TOTAL ASSETS 6,590.72 6,601.98 () EQUITY AND LIABILITIES (1) Equity (@) Equity share capital 16 3,463.06 3,463.06 (b Other equity 17 1,565.55 161444 5,028.61 5,077.50 () Non-current liabilities (@) Provisions 18 9.21 8 [Showing first 8,000 characters — download PDF for full document]