Outcome of Board meeting dated 14/08/2026

CIN : L51900MH1985PLC034965 GSTIN : 27AAACV9231B1ZK Regd. Office: OFFICE NO 15, FLOOR NO 1ST, GNP GALLERIA, GOLIVALI, DOMBIVLI EAST, KALYAN ROAD, AJADE 421203 GOLAVALI, THANE 14 August, 2026. The Manager The Department of Corporate Services BSE Limited Floor 25, P. J. Towers, Dalal Street, Mumbai – 400 001. Scrip Code: 512064 Dear Sir / Madam, Sub: Outcome of Board Meeting held on Aug 14, 2026 1) Financial Results: Pursuant to the provisions of Regulation 30, 33 and other applicable provisions read with Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), we hereby inform that the Board of Directors of the Company (“Board”) at its Meeting held today, i.e. Aug 14, 2026 has inter alia approved the following: unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended June 30, 2026. In this regard, please find enclosed herewith as Annexure I: A copy of the aforementioned unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended June 30, 2026 as approved by the Board today along with the Reports of the Statutory Auditors of the Company on the Standalone and Consolidated Financial Results of the Company; 2) The Board considered and approved the proposal for conversion of unsecured loan of up to ₹4,00,00,000/- (Rupees Four Crores only) into Equity Shares and/or other securities convertible into Equity Shares. The proposed conversion shall be undertaken by way of Preferential Allotment or Private Placement, subject to approval of the Members. The proposal shall also be subject to such valuation, terms, conditions and other statutory/regulatory approvals as may be required. The meeting of the board of directors of the company commenced at 4:30 PM and concluded at 6:00 PM Kindly take the above information on record. Thanking you, For Vishvprabha Ventures Limited Mitesh Jayantilal Thakkar Managing Director DIN: 06480213 Website: www.vishvprabhaventures.com E Mail: cosec@vishvprabhaventures.com Mob : 8850814600. Reg. Office. : Express Zone, Suite No. 612, 6th Floor, A- Wing, Western Express Highway, Malad(E), Mumbai, Maharashtra 400097 Tel. : 022-46093399 Mob. : 9820325824 Email : nma1997@gmail.com/nimesh@nmaca.in Website : www.nmaca.in Limited review report Unaudited standalone financial result for the quarter ended 30th June, 2026 of Vishvprabha Ventures Limited pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) The Board of Directors Vishvprabha Ventures Limited. 1. We have reviewed the accompanying statement of unaudited standalone financial results of Vishvprabha Ventures Limited (‘the Company”) for the Quarter month ended June 30, 2026(the "Statement"), attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and1 Disclosure Requirements) Regulations, 2015, as modified by circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016. 2. 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 Indian Accounting Standard 34 “Interim Financial Reporting” (“IND AS 34”), prescribed under Section 133 of the Companies Act, 2013 (the “Act”) as amended, 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. 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 (ICAI). This standard requires that we plan and perform the review to obtain a moderate assurance as to whether the Statement is free of material misstatement. A review of the interim financial information consists of making inquiries, primarily of company personnel responsible for the financial and accounting matters and applying analytical and other review procedure. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143 (10) of the Companies Act, 2013 and consequently does not enable us to obtain assurances that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Bases on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited standalone financial results prepared in accordance with the recognition and measurement principal laid down in the aforesaid Accounting Standards specified under Section 133 of the Companies Act, 2013 as amended, read with the relevant rules issued thereunder 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 contains any material misstatement. Basis for Qualified Conclusion 1. According to the information and explanations given to us and based on the audit procedures performed, certain expenses incurred through imprest arrangements provided to staff were not supported by adequate documentary evidence and approvals. In line with the requirements of SA 500 “Audit Evidence” and SA 540 (Revised) “Auditing Accounting Estimates and Related Disclosures” issued by ICAI, we were unable to obtain sufficient appropriate audit evidence regarding the occurrence and accuracy of such expenses. Consequently, the completeness and reliability of expense recognition in the financial statements is uncertain to this extent. Mumbai Fort Branch: 108, 1st Floor, Prospect Chambers, Dr. D N Road, Opposite Thomas Cook, Flora Fountain, Mumbai Tel, : 022-22047585/22832533/9820325824 Email: fort@nmaca.in/nimesh@nmaca.in. Delhi Branch: 110 G K House, 187/A, Sant Nagar, East Kailash, New Delhi – 110065. Tel.: 011-26232200/26232850 Email: delhi@nmaca.in/nimesh@nmaca.in 2. According to the information and explanations given to us and based on the audit procedures performed, the Company has availed Input Tax Credit (ITC) under the Central Goods and Services Tax Act, 2017 in respect of certain trade payables outstanding beyond 180 days from the date of invoice. In terms of Section 16(2) of the CGST Act, 2017 read with Rule 37 of the CGST Rules, 2017, such ITC is required to be reversed along with applicable interest where payment to suppliers is not made within the prescribed period. 3. According to the information and explanations given to us and based on the audit procedures performed, the Company has not considered the implications of Section 43B(h) of the Income Tax Act, 1961, which specifically covers sums payable to micro and small enterprises (MSEs). This provision, read with the Micro, Small and Medium Enterprises Development (MSMED) Act, 2006, mandates timely settlement of dues to MSEs and requires disallowance of unpaid amounts beyond the stipulated period, we were unable to obtain sufficient appropriate audit evidence regarding management’s assessment of such liabilities. Consequently, we are unable to comment on the impact of non-compliance with Section 43B(h) on the Company’s income tax provision. 4. According to the information and explanations given to us and based on the audit procedures performed, the Company has not recognized liability for gratuity as required under Indian Accounting Standard 19 (Ind AS-19) – Employee Benefits, as disclosed in Note 31 to the financial statements. In the absence of such recogniti [Showing first 8,000 characters — download PDF for full document]