Unaudited Standalone and Consolidated Financial Results For the quarter ended June 30, 2026.

PHYSICSWALLAH LIMITED Date: August 14, 2026 National Stock Exchange of India Limited BSE Limited Exchange Plaza, C-1, Block G, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, Dalal Street, Bandra (E), Mumbai – 400 051 India Mumbai – 400 001 India Scrip Code: 544609 Symbol: PWL Sub: Intimation under Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) - Outcome of Board Meeting - Unaudited Financial Results for the quarter ended June 30, 2026 Dear Sir/Madam, In reference to our earlier communication dated August 10, 2026 and pursuant to the provisions of Regulation 30 and 33 of the SEBI Listing Regulations, this is to inform you that based on the recommendation of the Audit Committee, the Board of Directors of the Company at its meeting held today i.e. Friday, August 14, 2026, has inter-alia, considered and approved the Unaudited Standalone and Consolidated Financial Results (“Unaudited Financial Results”) of the Company for the quarter ended June 30, 2026. In view of the aforesaid, please find enclosed herewith: a) Auditor's Limited Review Report on the Unaudited Financial Results; and b) Unaudited Financial Results The meeting of the Board of Directors of the Company commenced at 02:30 P.M. (IST) and concluded at 04:50 P.M. (IST). This disclosure will also be hosted on the Company's website viz. https://www.pw.live/investor-relations You are requested to take the above on record. Thank you. Yours sincerely, For Physicswallah Limited Ajinkya Jain Group General Counsel, Company Secretary & Compliance Officer Membership No.: A33261 Physicswallah Limited (Formerly known as ‘Physicswallah Private Limited’) Plot No. B-8, Tower A 101-119, Noida One, Noida, Sector 62, Dadri, Gautam Buddha Nagar, Uttar Pradesh - 201309; CIN: L80900UP2020PLC129223; Contact: 0120-6618164; Website: www.pw.live; Email Id: compliance@pw.live 6 7, Institutional Area S.R. LLP Sector 44, Gurugram -122 003 BATLIBOI & ASSOCIATES Haryana, India Chartered Accountants Tel: +91124 681 6000 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Physicswallah Limited (formerly known as Physicswallah Private Limited) I. We have reviewed the accompanying statement of unaudited standalone financial results of Physicswallah Limited (formerly known as Physicswallah Private Limited) (the ·'Company") for the quarter ended June 30, 2026 and year to date from April OI , 2026 to June 30, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) ·'Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. 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 Engagements (SRE) 2410, ··Review of Interim Financial Information Perfonned by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perfonn the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial infom1ation 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 Ln 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. 4. 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 the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (" Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the infonnation required to be disclosed in tenns of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For S.R. BATLIBOI & ASSOCIATES LLP Chartered Accountants ICAI Firm registration number: 101049W/E300004 per Vineet Kedia Partner Membership o.: 212230 UDI : 26212230EE GEB8453 Place: Gurugram Date: August 14, 2026 3.R. Bat lb".li !, A R.~ ..s :.o !,dc ia utc n- is . ..L .. LP ~ Ll I L ,l1i 1m L11it ,. e "d 'l \.L ~t ta b Bli uli <b .f P 8a rtM ,r,.r 1s h -11 ,,p l, rw 1i -t ,.h ,,1 1L . 1_ 1 P I" -ld i~1 •; -n 11t1 , '·; r,o -AB J,_.:.5 Physicswallah Limited (formerly known as Pbysicswallah Private Limited) CIN: L80900UP2020PLCl29223 Registered office: Plot no. B-8, Tower A l01-119, Noida One, Noida Sector 62, Gautam Buddha Nagar, Dadri, llttar Pradesh Tel.: +91-9289926531, Website: www.pw.live, Email ID: invcstorsrelation@pw.live Statement of Standalone Unaudited Financial Results for the quarter ended June 30, 2026 (A mount m• fNR crores: exce, t n,,r s h are d atar ! Quarter ended Year ended June 30, 2026 March 31, 2026 June 30, 2025 March 31, 2026 Particulars Unaudited Audited Audited Audited Refer note 2 Income Revenue from operations 927.72 735.94 694.08 3.244.56 Other income 107.59 67.56 63.40 251.33 Total income 1,035.31 803.50 757.-48 3.495.89 Expenses Direct expenses 126.44 99.18 JO 1.66 416.59 Purchase of traded good sold 33.02 41.44 10.11 65.64 Change in inventories of stock in trade and finished goods (5.76) (.1020) 7.63 (18.64) Cost of raw material and components consumed 35.27 22.46 24.41 90.86 Employee benefits expense 473.18 431.21 410.18 1.709.31 Finance costs 22.89 21.17 30.93 93.12 Depreciation and amortisation expense 84.55 91.86 76.73 337.19 Net loss/(gain) on remeasurement of financial instmrnents at fair 36.23 24.99 11.60 54.98 value Other expenses 252.37 161.28 210.11 674.87 Total expenses 1,058.19 883.39 883.36 3,423.92 Prolit/(Loss) before exceptional items and tax for the (22.88) (79.89) (125.88) 71.97 period/year Exceptional items - 66.45 - 87.74 Prolit/(loss) before tax for the period/year (22.88) (146.34) (125.88) (15.77) Tax expenses Current tax 1.00 8.70 - 32.29 Deferred tax expense/(credit) 2.46 (23.28) (28.24) (8.14) Total tax expenses/(credit) 3.-46 (U.58) (28.24) 24.(5 Prolit/(loss) for the period/year (26.34) (131.76) (97.64) (39.92) Other comprehensive income/(loss) A. Items that will not to be reclassified to profit or loss in subsequent period Re-measurement gain/(loss) on defmed benefit plans (0.71) (0.06) 1.56 2.93 Income tax effect on above 0.18 0.01 (0.39) (0.74) Total other comprehensin income/(loss) for the period/:,,ear (0.53) (0.05) 1.17 2.19 Total comprehensive income/(loss) for the period/year (26 ..8 7) (131.81) (96.47) (37.73) Paid up equity share capital 290.09 285.97 218.63 285.97 Face alue of share (lNR) I I I I Other Equity 4,825.68 Earnings/(loss) per equity share (not annualised for quarters): Basic (0.09) (0.46) (0.38) (0.15) Diluted (0.09) (0.46) (0.38) (0.15) S.R. [Showing first 8,000 characters — download PDF for full document]