Outcome of the board meeting held on 14th August 2026 for the consideration and approval of the unaudited financial results for the quarter ended on 30th June 2026.

August 14, 2026 The General Manager, BSE Limited Corporate Relation Department, Phiroze Jeejeebhoy Tower Dalal Street, Mumbai-400001 Ref: -Vikas WSP Limited Scrip Code: -519307 ISIN: -INE706A01022 Subject: Outcome of Board Meeting held on August 14, 2026 Dear Sir/Madam, We write to inform you that pursuant to Regulation 30, 33 & other applicable provisions of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, (SEBI LODR’), the Board of Directors of the Company at its meeting held today i.e., August 14, 2026 have inter-alia passed the following resolution: The Board of Directors, at the said Meeting, inter-alia, considered and transacted the following business: 1. Approval of the unaudited financial results (standalone) of the company, for the 1st Quarter ended on June 30, 2026 Pertaining to the financial year 2026-27. A copy of the said results along with the limited review report issued by the Statutory Auditors of the company are enclosed herewith for your record. 2. Took note of the conclusion of the hearing held on 22nd July, 2026 before the Hon'ble National Company Law Tribunal, Chandigarh Bench. 3. Approval of making an application to the Registrar of Companies (ROC) for extension of time to hold the Annual General Meeting (AGM) for the Financial Year 2025–26 beyond the statutory due date of 30th September, 2026. 4. Took note of and approval of the related party transactions for the quarter ended June 30, 2026. The meeting of the Board of Directors commenced at 03:30 P.M. and concluded at 04:10 P.M. You are requested to take the same on your record and acknowledge the same. This is for your kind information and records, please. Thanking you, For Vikas WSP Limited- Under CIRP Saroj Kumar Senapati Company Secretary & Compliance Officer M. No.: F2898 Encl: as above (Vikas WSP Limited is under corporate insolvency resolution process pursuant to the provisions of the Insolvency and Bankruptcy Code, 2016. With effect from February 02, 2022, its affairs, business and assets are being managed by, and the powers of the board of directors are vested in, the Interim Resolution Professional, Mr. Darshan Singh Anand (IP Registration No. IBBI/IPA-002/IP- N00326/2017-2018/10931, appointed by the National Company Law Tribunal, Chandigarh Bench by order dated 02nd February, 2022 under the provisions of the code, which was published on the website of the Hon'ble National Company Law Tribunal Chandigarh Bench on 2nd February, 2022 and continued as Resolution Professional by the 02nd committee of creditors(CoC) in its meeting held on 17th March, 2022 under the provisions of the Code.) A.K. Chadda & Co. H.O: 1685, SECTOR 22-B CHARTERED ACCOUNTANTS CHANDIGARH-160022 Tel: 91-172-2715093 Tele-Fax: 91-172-5062510 Website: www.akcoffice.com E-mail: anil@akcoffice.com --------------------------------------------------------------------------------------------------------------------------------- INDEPENDENT AUDITOR’S REVIEW REPORT Independent Auditor’s Review Report on Unaudited Standalone Quarterly Financial Results of the Company, pursuant to Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Suspended Board of Directors/ Resolution Professional (RP) of Vikas WSPLimited Report on the Review of the Financial Results Corporate Insolvency Proceedings as per Insolvency and Bankruptcy Code, 2016 (IBC) We have reviewed the accompanying Statement of unaudited standalone financial results (“the Statement”) of Vikas WSP Limited (“the Company”) for the quarter ended June 30th, 2026 being submitted by the Company pursuant to the requirement of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The National Company Law Tribunal ("NCLT"), Chandigarh Bench, vide their order delivered on February 2nd, 2022 ("Insolvency Commencement Date") has admitted the petition filed by financial creditor of the company for initiation of Corporate Insolvency Resolution Process ("CIRP") u/s 7 of the Insolvency and Bankruptcy Code, 2016 ("the code") and has appointed Mr. Darshan Singh Anand, Registration No. IBBI/IPA-002/IP-N00326/2017-18/10931 as Interim Resolution Professional ("IRP") to manage the affairs of the company in accordance with the provisions of the code. In the second meeting of Committee of Creditors ("COC") held on March 17th, 2022, Mr. Darshan Singh Anand has been confirmed as Resolution Professional ("RP") for the company. Pursuant to NCLT order for commencement of CIRP and in line with the provisions of the Code, the powers of the Board of directors shall stand suspended and be exercised by RP. We have been informed by Resolution Professional that the record of the Company is not handed over to Resolution Professional completely and hence application u/s 19(2) of the IBC has been submitted to NCLT. Further, as informed by the management at the time of initiation of the CIRP proceedings vide email dated 15.02.2022 that due to ransomware attack the tally data, fixed assets register and other relevant records before 01.04.2021 were not available. Responsibility of Management for the Financial Results The statement have been prepared on the basis of the interim financial statements. The Company’s Board of Directors/ Resolution Professional are responsible for the preparation of these financial results that give a true and fair view of the net profit/loss and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, ‘Interim Financial Reporting’ prescribed under Section 133 of the Digitally signed Anil by Anil Chadda Date: Chadda 2026.08.14 16:57:46 +05'30' A.K. Chadda & Co. H.O: 1685, SECTOR 22-B CHARTERED ACCOUNTANTS CHANDIGARH-160022 Tel: 91-172-2715093 Tele-Fax: 91-172-5062510 Website: www.akcoffice.com E-mail: anil@akcoffice.com --------------------------------------------------------------------------------------------------------------------------------- Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 52 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the standalone financial results, the Board of Directors/ Resolution Professional are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors/ Resolution Professional either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The Board of Directors/ Resolution Professional are also responsible for overseeing the Company’s financial reporting process. Qualified Conclusion We conducted our review 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 [Showing first 8,000 characters — download PDF for full document]