Anand Projects Ltd — Interim / Quarterly Report 2026

Feb 12, 2026

Regd. Office: 304, Ajadpura, Lalitpur-284403 (U.P) Tel: +91-9891067472 E-mail: companysecretary@anandprojects.com | Website: www.anandprojects.com

To, February 12th, 2026

Corporate Relation Department Bombay Stock Exchange Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai- 400001

Dear Sir(s),

BSE Code: 501630

• Sub.:- Submission of the Un-audited Standalone & Consolidated Financial Results for the Third quarter ended December 31 st, 2025 of the F.Y. 2025-26 along with the Limited Review Report of the Auditor
• Ref:- Compliance of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

In pursuance to the Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, after duly reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meeting(s) held today i.e. February 12 th, 2026, please find attached herewith the following(s) :-

• (1) Signed copy of the Un-audited Standalone & Consolidated Financial Results for the 03 rd quarter ended December 31 st, 2025 of the F.Y. 2025-26.
• (2) Limited Review Report of the Auditor for the 03rd quarter ended December 31 st, 2025 of the F.Y. 2025-26.

In this connection, please also note that the Board Meeting held today i.e. February 12th, 2026 w.r.t. above stated subject matter was commenced at 12:00 Noon and concluded at 12.35 P.M. This is in compliance of SEBI Circular No. CIR/CFD/CMD/4/2015 dated September 09th, 2015.

Further, we are arranging publication of the aforesaid results in the newspapers and also mentioning the same on the website of the Company (www.anandprojects.com) as per the provisions of Regulation 47 read with Regulation 46 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015.

Regd. Office: 304, Ajadpura, Lalitpur-284403 (U.P) Tel: +91-9891067472 E-mail: companysecretary@anandprojects.com | Website: www.anandprojects.com

You are requested to take the above information on your record.

This is for your information and record.

Thanking you. Yours faithfully,

For and on behalf of Anand Projects Limited

PRANJALI GUPTA

Digitally signed by PRANJALI GUPTA Date: 2026.02.12 12:43:28 +05'30'

Pranjali Gupta (Company Secretary & Compliance Officer) M. No. A67377 Encl: As Above

CHOPRA VIMAL & CO. Chartered Accountants E-479, Lal Kothi Scheme, Behind New Vidhan Sabha, Janpath, Jaipur - 302015 Phone:0141-6769136.9530261623:9829016231, E-Mail:chopravimal@gmail.com

Independent Auditor's Review Report on Unaudited Quarterly 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 Anand Projects Limited

• 1. We have reviewed the accompanying statement of Standalone unaudited financial results of Anand Projects Limited ('the Company') for the quarter ended December 31, 2025 (the "Statement") being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 (as amended), including relevant circulars issued by the SEBI from time to time.
• 1. This Statement, which is the responsibility of the Company's Management and approved by the 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, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 ("Listing Regulation"). Our responsibility is to issue a report on the Statement based on our review.
• 1. We conducted our review 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.
• 1. 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 applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement.

For Chopra Vimal & Co. Firm registration number: 006456C Chartered Accountants

(Lokesh Sharma) Partner Membership No.: 420735 UDIN: 26420735JBKGBS9995 Place(Camp): Noida Date: 12^th February 2026

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Regd. Office: House No. 304, Ajad Pura Lalitpur -284403 Uttar Pradesh
Web Site: www.anandprojects.com, Phone No - 0120-2511389 CIN: L40109UP1936PLC048200

STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025

		(₹in Lakh, except per share data)
	Particulars			Unaudited			Audited
			Quarter Ended			Nine Month Ended	Year Ended
	Income	31/12/2025	30/09/2025	31/12/2024	31/12/2025	31/12/2024	31/03/2025
	(a) Revenue from operations
	(b) Other Income	30.00	30.00	30.00	90.00	90.00	120.00
	Total income	2.42	428.26	10.82	431.27	195.68	199.42
$\overline{2}$	Expenses	32.42	458.26	40.82	521.27	285.68	319.42
	(a) Employee benefits expense
	(b) Finance cost	14.58	11.28	12.78	49.46	40.96	53.28
	(c) Depreciation and amortisation expenses			15.64		64.13	64.13
	(d) Other expenses	0.10	0.10	0.16	0.30	0.46	0.63
	Total Expenses	57.65	11.63	14.71	85.00	336.65	466.50
3	Profit before tax (1-2)	72.33	23.01	43.29	134.76	442.20	584.54
$\boldsymbol{4}$	Tax Expense	(39.91)	435.25	(2.47)	386.51	(156.52)	(265.12)
	(a) Current tax
	(b) Tax expenses of earlier year	1.26	107.87	(10.60)	109.13	12.92	4.56
	(c) Deferred tax	16.89	13.84	63.32	30.73	63.32	63.32
	Total tax expenses	(0.36)	0.06	(0.05)	(0.91)	614.05	613.91
5		17.79	121.77	52.67	138.95	690.29	681.79
6	Net Profit for the period (3 - 4) Other Comprehensive Income	(57.70)	313.48	(55.14)	247.56	(846.81)	(946.91)
	(a) Items that will not be reclassified subsequently to profit or loss
	- Remeasurements of the net defined benefit plans	$\blacksquare$	$\ddot{}$				(0.13)
	- Tax on above						0.03
	(b) Items that will be reclassified subsequently to profit or loss
	Other Comprehensive Income for the Period (6)						(0.10)
$\overline{7}$	Total Comprehensive Income for the Period (5+6)	(57,70)	313.48	(55.14)	247.56	(846.81)	(947.01)
8	Paidup share capital (face value of ₹10 each)	93.43	93.43	93.43	93.43	93.43	93.43
9	Other equity excluding Revaluation Reserve						(75.18)
10	Earnings per share ₹: (Not Annualised)
	Basic	(6.18)	33.55	(5.90)	26.50	(90.64)	(101.35)
	Diluted	(6.18)	33.55	(5.90)	26.50	(90.64)	(101.35)
	See accompanying notes to the Standalone Financial Results

Regd. Office: House No. 304, Ajad Pura Lalitpur -284403 Uttar Pradesh Web Site: www.anandprojects.com, Phone No - 0120-2511389 CIN: L40109UP1936PLC048200

Notes:

• $\mathbf{1}$ The Company is engaged in Engineering, Procurement and Construction related activities which are project specific. Therefore the financial results for quarter and nine months ended December 31, 2025 are not necessarily indicative of annual results.
• $\overline{2}$ Results are prepared in compliance with Indian Accounting Standards ("Ind AS") notified by the Ministry of Corporate Affairs.
• $\overline{3}$ The Company operates only in one segment, namely "Engineering, Procurement and Construction" and there are no reportable segments in accordance with Ind-AS 108 on "Operating Segments".
• $\overline{4}$ Figures have been regrouped / rearranged wherever necessary.
• The above unaudited standalone financial results have been reviewed by the Audit Committee and approved by the Board of 5 Directors at their respective meetings held on 12th February 2026.

For and on behalf of the Board of Directors of OJEC Anand Projects Limited NOIDA $(U.P)$ $\star$ Rajesh Kumar Sharma Whole Time Director & CFO DIN - 09388677

Place: Noida 12th February 2026 Date:

CHOPRA VIMAL & CO.

Chartered Accountants E-479, Lal Kothi Scheme, Behind New Vidhan Sabha, Janpath, Jaipur - 302015 Phone:0141-6769136,9530261623;9829016231, E-Mail:chopravimal@gmail.com

Independent Auditor's Review Report on Unaudited Quarterly Consolidated 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 Anand Projects Limited

• 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of Anand Projects Limited ("the Company") and its associate for the quarter ended December 31, 2025 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended including relevant circulars issued by the SEBI from time to time.
• 1. 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, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 ("Listing Regulation"). Our responsibility is to issue a report on the Statement based on our review.
• 1. 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 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 No CIR/CFD/CMD1/44/2019 dated March 29, 2019 issued by the SEBI under Regulation 33(8) of the Listing Regulations, as amended, to the extent applicable.

1. The Statement includes the results of the following entities:

Sr No	Name of Associate	Holding %	Country Incorporation
	Oias Industries Private Limited	49.50%	India

1. 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 the aforesaid Indian Accounting Standard, SEBI Circulars 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.

1. The accompanying statement includes the unaudited interim financial results of an associate, which reflect the Company's share of net profit of Rs Nil and the Company's share of total comprehensive income of Rs Nil for the quarter ended December 31, 2025. The unaudited financial results the said associate have not been reviewed by their auditors and have been taken as approved and furnished to us by the associate company's management and our conclusion on the Statement, in so far as it relates to the affairs of said associate, is based solely on such unaudited interim financial results. According to the information and explanations given to us by the Management of the Company, the said interim financial results of the associate are not material to the Company.

Our conclusion on the Statement is not modified in respect of the above matters.

For Chopra Vimal & Co. Firm registration number: 006456C Chartered Accountants

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(Lokesh Sharma) Partner Membership No.: 420735 UDIN: 26420735SYVOZB5882 Place(Camp): Noida Date: 12^th February, 2026

Regd. Office: House No. 304, Ajad Pura Lalitpur -284403 Uttar Pradesh
Web Site: www.anandprojects.com, Phone No - 0120-2511389
CIN: L40109UP1936PLC048200

STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025

		(₹in Lakh, except per share data)
		Unaudited					Audited
	Particulars	Ouarter Ended			Nine Month Ended		Year Ended
		31/12/2025	30/09/2025	31/12/2024	31/12/2025	31/12/2024	31/03/2025
$\mathbf{1}$	Income
	(a) Revenue from operations	30.00	30.00	30.00	90.00	90.00	120.00
	(b) Other Income	2.42	428.26	10.82	431.27	195.68	199.42
	Total income	32.42	458.26	40.82	521.27	285.68	319.42
$\mathbf{2}$	Expenses
	(a) Employee benefits expense	14.58	11.28	12.78	49.46	40.96	53.28
	(b) Finance cost			15.64		64.13	64.13
	(c) Depreciation and amortisation expenses	0.10	0.10	0.16	0.30	0.46	0.63
	(d) Other expenses	57.65	11.63	14.71	85.00	336.65	466.50
	Total Expenses	72.33	23.01	43.29	134.76	442.20	584.54
3	Profit before tax and share in profit /(loss) of associate (1-2)	(39.91)	435.25	(2.47)	386.51	(156.52)	(265.12)
	Share of Profit / (loss) of associate (refer note 5)
5	Profit before tax $(3+4)$	(39.91)	435.25	(2.47)	386.51	(156.52)	(265.12)
6	Tax Expense
	(a) Current tax	1.26	107.87	(10.60)	109.13	12.92	4.56
	(b) Tax expenses of earlier year	16.89	13.84	63.32	30.73	63.32	63.32
	(c) Deferred tax	(0.36)	0.06	(0.05)	(0.91)	614.05	613.91
	Total tax expenses	17.79	121.77	52.67	138.95	690.29	681.79
	Net Profit for the period $(5 - 6)$	(57.70)	313.48	(55.14)	247.56	(846.81)	(946.91)
8	Other Comprehensive Income
	(a) Items that will not be reclassified subsequently to profit or loss
	- Remeasurements of the net defined benefit plans						(0.13)
	- Tax on above						0.03
	(b) Items that will be reclassified subsequently to profit or loss			$\overline{a}$
	Other Comprehensive Income for the Period (8)						(0.10)
9	Total Comprehensive Income for the Period (7+8)	(57.70)	313.48	(55.14)	247.56	(846.81)	(947.01)
10	Paidup share capital (face value of ₹ 10 each)	93.43	93.43	93.43	93.43	93.43	93.43
11	Other equity excluding Revaluation Reserve						(75.18)
12	Earnings per share ₹: (Not Annualised)
	Basic	(6.18)	33.55	(5.90)	26.50	(90.64)	(101.35)
	Diluted	(6.18)	33.55	(5.90)	26.50	(90.64)	(101.35)
	See accompanying notes to the consolidated financial results

Regd. Office: House No. 304, Ajad Pura Lalitpur -284403 Uttar Pradesh Web Site: www.anandprojects.com, Phone No - 0120-2511389 CIN: L40109UP1936PLC048200

Notes:

• The Company is engaged in Engineering, Procurement and Construction related activities which are project specific. $\mathbf{1}$ Therefore the financial results for quarter and nine months ended December 31, 2025 are not necessarily indicative of annual results.
• $\overline{2}$ Results are prepared in compliance with Indian Accounting Standards ("Ind AS") notified by the Ministry of Corporate Affairs.
• $\overline{\mathbf{3}}$ The Company operates only in one segment, namely "Engineering, Procurement and Construction" and there are no reportable segments in accordance with Ind-AS 108 on "Operating Segments".
• $\overline{4}$ Figures have been regrouped / rearranged wherever necessary.
• $\sqrt{5}$ The Company's share in current quarter's profit of associate is offsetted against earlier period unrecognised losses and cost of investments.
• The above unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board 6 of Directors at their respective meetings held on 12th February 2026.

Place: Noida Date: 12th February 2026