Outcome of Board Meeting

Date: August 31, 2026 To, To, Listing Department Listing Department BSE Limited National Stock Exchange of India Limited Phirozee Jeejeeboy Towers, Exchange Plaza, Bandra Kurla Complex, Dalal Street, Fort, Mumbai – 400001. Bandra (East), Mumbai – 400051 Scrip Code: 544865 Symbol: LEAPIND Dear Sir/ Ma’am, Subject: Outcome of the Board Meeting under Regulation 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) Further to our letter dated August 25, 2026, we hereby inform you that the Board of Directors of the Company at its meeting held today, i.e. August 31, 2026, have, inter alia, considered and approved the Unaudited Financial Results (Standalone & Consolidated) for the quarter ended June 30, 2026 and noted the Limited Review Reports of the Statutory Auditor thereon. The said Unaudited Financial Results along with the Limited Review Reports of the Statutory Auditor thereon are enclosed as ‘Annexure I’. The meeting of the Board of Directors commenced at 05:30 p.m. and concluded at 06:05 p.m. We request you to kindly take the above information on record. Thanking you. Yours faithfully, For LEAP India Limited Chirag Bagadia Company Secretary, Compliance Officer and Head Legal Membership No.: A21579 Encl.: As above Annexure I Walker Chandiok & Co LLP 42nd Floor, Building Commerz III, International Business Park, Oberoi Garden City, Off Western Express Highway, Goregaon (East), Mumbai-400063 T +91 22 6626 2699 Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of LEAP India Limited (formerly known as LEAP India Private Limited) 1. We have reviewed the accompanying statement of standalone unaudited fin ancial results (‘the Statement’) of LEAP India Limited (formerly known as LEAP India Private Limited) (‘the Company’) for the quarter ended 30 June 2026, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’). Attention is drawn to the fact that the figures for the preceding quarter ended 31 March 2026 and corresponding quarter ended 30 June 2025 have been approved by the Company’s Board of Directors, but have not been subjected to audit or review. 2. The 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’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of 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. 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 the Standards on Auditing specified under section 143(10) of the Act, 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. Chartered Accountants Walker Chandiok & Co LLP is registered with limited liability with identification number AAC- Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Guwahati, Hyderabad, Indore, Jaipur, 2085 and has its registered office at L-41, Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune Connaught Circus, Outer Circle, New Delhi, 110001, India LEAP India Limited Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) 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 Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Anamitra Das Partner Membership No.: 062191 UDIN: 26062191DWVXZA7070 Place: Kolkata Date: 31 August 2026 Chartered Accountants Walker Chandiok & Co LLP is registered with limited liability with identification number AAC- Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Guwahati, Hyderabad, Indore, Jaipur, 2085 and has its registered office at L-41, Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune Connaught Circus, Outer Circle, New Delhi, 110001, India LEAP India Limited (formerly known as LEAP India Private Limited) CIN : L74900MH2013PLC245166 Registered Office: Commerz 1, 14th Floor International Business Park, Oberoi Garden City, Off Western Express Highway, Goregaon (East), Mumbai - 400063, Maharashtra, India. Email: compliance@leapindia.net | website:www.leapindia.net STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 ₹ in million except earnings per share data Quarter ended Year ended 30 June 31 March 30 June 31 March Sr. 2026 2026 2025 2026 Particulars Unaudited Unaudited Unaudited Audited (Refer note 12) (Refer note 10) 1 Income (a) Revenue from operations 1,688.13 1,696.74 6,145.52 1,441.24 (b) Other income 124.70 118.27 289.25 96.72 Total income 1,812.83 1,815.01 1,537.96 6,434.77 2 Expenses (a) Purchase of stock-in-trade 98.77 123.73 282.96 33.62 (b) Changes in inventories of stock-in-trade (5.00) (11.82) (15.29) (14.32) (c) Employee benefits expense 180.19 165.48 647.33 151.54 (d) Finance costs 220.23 216.94 835.90 204.34 (e) Depreciation, amortisation and impairment expenses 520.56 500.76 1,893.30 430.00 (f) Other expenses 471.67 505.85 1,995.20 469.69 Total expenses 1,486.42 1,500.94 1,274.87 5,639.40 3 Profit before tax for the period/year (1-2) 326.41 314.07 263.09 795.37 4 Tax expense/ (credit) (a) Current tax - (5.46) - (5.46) (b) Deferred tax 81.71 76.59 66.21 195.68 Total tax expense 81.71 71.13 66.21 190.22 5 Net profit for the period/ year (3-4) 244.70 242.94 196.87 605.15 6 Other comprehensive income/ (loss) (a) Items not to be reclassified subsequently to profit or loss, net of tax - (Loss) / gain on re-measurement of defined benefit plans (1.42) 6.81 (0.22) 6.43 - Income tax relating to items not classified 0.36 (1.71) 0.05 (1.62) Other comprehensive (loss)/income for the period/ year, net of tax (1.06) 5.10 (0.17) 4.81 7 Total comprehensive income for the period/ year, net of tax (5 + 6) 243.64 248.04 196.70 609.96 8 Paid up equity share capital (Face value of ₹ 1 each) 120.73 120.73 30.18 120.73 9 Other equity 6,838.14 10 Earnings per share (EPS) (Face value of ₹ 1 each)* (Refer Note 3) (a) Basic EPS (in ₹) 0.60 0.59 0.39 1.47 (b) Diluted EPS (in ₹) 0.59 0.59 0.39 1.46 *(EPS for the quarters [Showing first 8,000 characters — download PDF for full document]