Declaration of financial results for the quarter ended June 30, 2026.

Ref no.: SE/2026-27/012 August 14, 2026 BSE Limited PJ Towers, Dalal Street Mumbai - 400 001. Scrip Code: 516038 Subject: Outcome of the board meeting held on August 14, 2026 In continuation of our letter dated August 10, 2026, and pursuant to Regulation 32 and 33 other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, The Board has, inter-alia, considered and approved the following matters: 1. Unaudited Standalone and Consolidated Financial Results of the Company for the Quarter ended June 30, 2026, along with the Limited Review Reports issued thereon by the Statutory Auditors of the Company. 2. Statement of deviation(s) or variation(s) for the quarter ended on June 30, 2026, duly reviewed by the Audit Committee and Board of Directors of the Company Further, kindly note that in terms of the Company's Code for Prevention of Insider Trading and the SEBI (Prohibition of Insider Trading) Regulations, 2015, the window for trading in Securities of the Company by its designated persons and their immediate relatives shall open after 48 hours from declaration of Financial Results. The meeting of the Board of Directors commenced at 05.45 PM (IST) and concluded at 06.30 PM (IST). This is for information and records. Thanking you. For KS Smart Technologies Limited (Formerly known as Soma Papers and Industries Limited) Priyanka Malpani Company Secretary & Compliance Officer A64349 +91 72003 94611 Registered and Corporate Office: No. 528, Anna Salai, Teynampet, hello@ksstech.co | ksstech.co Chennai, Tamil Nadu - 600018 CIN: L62099TN1991PLC196352 Independent Auditor's Limited Review Report on standalone unaudited financial results of KS Smart Technologies Limited (formerly Soma Papers and Industries Limited) for the quarter ended 30 June 2026 The Board of Directors of KS Smart Technologies Limited (formerly Soma Papers and Industries Limited) 1. We have reviewed the accompanying Statement of standalone unaudited financial results of KS Smart Technologies Limited (formerly Soma Papers and Industries Limited) (‘the Company’), for the quarter ended 30 June 2026 (’the Statement‘). 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 results based on our review. 2. 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 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. 3. 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 applicable Indian Accounting Standards and other recognised accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the Securities and Exchange Board of India (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. 4. The Statement includes the results for the quarter ended 30 June 2025 which were reviewed by the predecessor auditor, who had issued their unmodified review conclusion vide their report dated 14 August 2025. Our conclusion is not modified in respect of this matter. for SHARP & TANNAN Chartered Accountants (Firm’s Registration No. 003792S) P. Rajesh Kumar Partner Place: Chennai Membership No. 225366 Date: 14 August 2026 UDIN: 26225366JCDZQR7430 Assurance l Consulting l GRC l Tax Ahmedabad l Bengaluru l Chennai l Coimbatore l Delhi l Goa l Hyderabad l Mumbai l Pune l Vadodara Independent Auditor's Limited Review Report on consolidated unaudited financial results of KS Smart Technologies Limited (formerly Soma Papers and Industries Limited) for the quarter ended 30 June 2026 The Board of Directors of KS Smart Technologies Limited (formerly Soma Papers and Industries Limited) 1. We have reviewed the accompanying statement of consolidated unaudited financial results of KS Smart Technologies Limited (formerly Soma Papers and Industries Limited) (‘the Company’ or ‘the Parent') and its subsidiaries (the Parent and its subsidiaries together referred to as ‘the Group’) for the quarter ended 30 June 2026 (‘the Statement’), being submitted by the Parent pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘the Listing Regulations’). 2. This Statement, which is the responsibility of the management of the Parent and approved by the Board of Directors of the Parent, 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, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. 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 Performed by the Independent Auditor of the Entity’, issued by the Institute of Chartered Accountants of India (“ICAI’). 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 Securities and Exchange Board of India (‘SEBI’) under Regulation 33(8) of the Listing Regulations to the extent applicable. 4. The Statement includes the results of the following entities: Subsidiaries 1. KS Smart Solutions Private Limited 2. Southern Electric Metering Private Limited 3. Five 28 Anna Salai LLP 4. Ikshanaa Technology Solutions Private Limited Assurance l Consulting l GRC l Tax Ahmedabad l Bengaluru l Chennai l Coimbatore l Delhi l Goa l Hyderabad l Mumbai l Pune l Vadodara 5. Based on our review conducted and procedures performed as stated in paragraph 3 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 aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We draw attention to Note no. 4 to the financial results relating to the presentation of the comparative financial information. Our conclusion is not modified in respect of this matter. 7. The consolidated unaudited financial results include the interim financial results of three subsidiaries which have not been reviewe [Showing first 8,000 characters — download PDF for full document]