GTT Data Solutions Limited
(Formally known as Cinerad Communications Ltd.)
Registered Office: 1143, Samani Compound, C.T.S No. 1143, North Shivaji Nagar, Timber Area, Miraj, Sangli - 416416
CIN L62099PN1986PLC249493
Email: [email protected] | Contact: +91 77199 13351
www.gttdata.ai

gtt
Data
Shaping
Dual
Intelligence

Date: May 26, 2026

To,

The Listing Department,

BSE Limited Phiroze Jeejeebhoy Towers,

Dalal Street, Mumbai - 400001.

Scrip Code: 530457

Sub: Disclosure under Regulation 30 and other applicable regulations of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('Listing Regulations'): Outcome of the Board meeting

Dear Sir/Madam,

In continuation of our letter dated May 20, 2026 we wish to inform you that the Board of Directors of the Company, at its meeting held today i.e. May 26, 2026 has inter alia:

Considered and approved the Audited Financial Results (Consolidated and Standalone) for the quarter and financial year ended March 31, 2026 as recommended by the Audit Committee. Pursuant to Regulation 33 and other applicable regulations of the Listing Regulations, we enclose the following as Annexure A:

a. Audited Financial Results (Consolidated and Standalone) for the quarter / financial year ended March 31, 2026; and
b. Auditors' Reports on the aforesaid Audited Financial Results (Consolidated and Standalone);
c. Declaration regarding Auditors' Report with unmodified opinion.

Considered and approved the conversion of outstanding Inter-Corporate Deposit(s) (ICD) extended to the Company by SMCV Management Services Private Limited and other promoters into equity shares, subject to applicable statutory, regulatory approvals, if any.

The conversion is proposed to strengthen the capital structure of the Company, optimize its debt position, and support long-term business growth and financial stability. The equity shares proposed to be allotted pursuant to such conversion shall be issued in accordance with the applicable provisions of the Companies Act, 2013 and the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, and shall rank pari passu with the existing equity shares of the Company.

The detailed terms and conditions including the number of equity shares to be allotted, issue price, name of allottee(s), and other related matters shall be finalized in due course, subject to necessary approvals and compliances."

Approved the Change in Designation of Mr. Ganesh Natarajan (DIN: 00176393) from Whole-time Director (Executive Director) to Non-Executive Non-Independent Director of the Company designated as Non-Executive Chairman of the Company from existing designation of Executive Chairman with effect from July 1, 2026. The details of the appointment are enclosed as Annexure B.
Approved the appointment of Mr. Sai Manik Sud (DIN: 11741274) as an Additional Non-Executive Independent Director of the Company w.e.f. 26th May, 2026. The details of the appointment are enclosed as Annexure B.

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gtt
Data
Shaping
Dual
Intelligence

The meeting of the Board of Directors commenced at 10:00 p.m. (IST) and concluded at 11:00 p.m. (IST).

This is for your information and records.

Thank you.

Yours sincerely,

For GTT Data Solutions Limited
(formerly known as Cinerad Communications Limited)

EBRAHIM
SAIFUDDIN
NIMUCHWALA

Digitally signed by
EBRAHIM SAIFUDDIN
NIMUCHWALA
Date: 2026.05.27 01:39:03
+05'30'

Ebrahim Nimuchwala
Company Secretary & Compliance Officer

Page | 2

Annexure A

Mehta and Mehta

Chartered Accountants

CA INDIA

Independent Auditors' Report on Standalone Audited Quarterly and Year to Date Financial Results of GTT Data Solutions Limited (Formerly known as Cinerad Communications Limited) pursuant to the requirements of Regulations 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.

To,

The Board of Directors of

GTT Data Solutions Limited (Formerly known as Cinerad Communications Limited)

Report on the Audit of the Standalone Financial Results

Opinion

We have audited the accompanying Statement containing Standalone Financial Results for the quarter and year ended March 31, 2026 of GTT Data Solutions Limited (Formerly known as Cinerad Communications Limited) ("the Company") being submitted by the Company pursuant to the requirements of Regulations 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations").

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid statement:

a. is presented in accordance with the requirements of Regulations 33 and 52 of the Listing Regulations in this regard; and
b. gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standards and other accounting principles generally accepted in India of the net profit, and other comprehensive income and other financial information of the Company for the quarter and year ended March 31, 2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing ("SAs") specified under Section 143(10) of the Companies Act, 2013 ("the Act"). Our responsibilities under those Standards are further described in the Auditor's Responsibilities section below. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ("the ICAI") together with the ethical requirements that are relevant to our audit of the Standalone Financial Results under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion.

10-B, I Road, Bhupalpura, Udaipur - 313001

Ph: 0294 - 2411369 | 9636649484 | 9413118508 | 9414165569

e-mail id: [email protected] | [email protected]

Our Presence: Udaipur | Jodhpur

^{}[]

INDIA

Mehta and Mehta

Continuation Sheets

Emphasis of Matter

We draw attention to the following matters in the Notes to the Consolidated Financial Results: -

We draw attention to Note 14 to the standalone financial results regarding the proposed acquisition of 100% equity shareholding of M/s Antworks Solutions India Private Limited ("ASIPL") through a share swap arrangement. Since requisite approvals and closing conditions are pending as at the reporting date, the acquisition has not been accounted for as an investment nor has ASIPL been consolidated in the accompanying financial statements. However, the proposed allotment of shares has been considered for the purpose of computation of diluted earnings per share, wherever applicable.

Our opinion on the Consolidated Financial Results is not modified in respect of the above matters.

Management's Responsibilities for the Standalone Financial Results

This Standalone Financial Results have been prepared on the basis of Standalone Annual Financial Statements for the year ended March 31, 2026. The Company's Board of Directors are responsible for the preparation and presentation of the Standalone Financial Results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the Listing Regulations.

This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding 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 the 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 is free from material misstatement, whether due to fraud or error.

In preparing the Standalone Financial Results, the Board of Directors 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 either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

Page 2 of 4

INDIA

Mehta and Mehta

Continuation Sheets

The Board of Directors are also responsible for overseeing the financial reporting process of the Company.

Auditor's Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the Standalone Financial Results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Standalone Financial Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the Annual Standalone Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's internal control.
Evaluate the appropriateness of accounting policies used and reasonableness of accounting estimates and related disclosures made by the Board of Directors.
Conclude on the appropriateness of Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Annual Standalone Financial Results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the Annual Standalone Financial Results, including the disclosures, and whether the

Page 3 of 4

CA INDIA

Mehta and Mehta

Continuation Sheets

Annual Standalone Financial Results represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matters

i. The Standalone Financial Results includes the results for the quarter ended March 31, 2026 as reported in these Standalone Financial Results are the balancing figure between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the current financial year which were subject to limited review by us, as required under the Listing Regulations.

Our opinion on the Standalone Financial Results for the year ended March 31, 2026 is not modified in respect of the above matters.

For Mehta and Mehta
Chartered Accountants
Firm Reg. No.: 016513C

CA Namrata Mehta
Partner
Membership No. 444456

Place: Pune
Date: May 26, 2026
UDIN: 26444456KOUDRS3747

Page 4 of 4

GTT DATA SOLUTIONS LIMITED

(CIN: 143099958996051C24825)

Standalone Statement of Profit and Loss for the Quarter and Year ended March 31, 2026

(All Amounts in DIS (able, unless otherwise specified)

| Particulars | 3 Months Ended
March 31, 2026 | Preceding 3
Months Ended
December 31, 2025 | Corresponding 3
months Ended
March 31, 2025 | Current year
Ended
March 31, 2026 | Previous year
Ended
March 31, 2025 |
| --- | --- | --- | --- | --- | --- |
| INCOME | | | | | |
| Revenue from Operations | 902.58 | 1,232.75 | 293.81 | 2,573.75 | 445.48 |
| Other Income | 35.02 | 4.74 | 1.14 | 51.22 | 1.23 |
| TOTAL INCOME | 937.60 | 1,237.48 | 294.95 | 2,624.97 | 446.71 |
| EXPENSES | | | | | |
| Purchase Of Stock In Trade | - | - | - | - | 200.00 |
| Changes in inventories of Stock-in -Trade | - | - | 200.00 | - | - |
| Employee benefits expense | 932.18 | 823.36 | 129.04 | 2,275.27 | 288.09 |
| Depreciation and amortization expenses | 117.75 | 117.60 | 51.43 | 474.26 | 113.69 |
| Finance Cost | 48.80 | 36.06 | 59.29 | 154.13 | 127.48 |
| Other expenses | 1,828.53 | 214.79 | 309.19 | 2,385.44 | 385.60 |
| TOTAL EXPENSES | 2,927.25 | 1,191.02 | 748.94 | 5,189.11 | 1,314.86 |
| Profit before exceptional items and tax | -1,989.65 | 45.67 | -453.99 | -2,564.14 | -868.15 |
| Exceptional Items | | | | | |
| Profit before Tax | -1,989.65 | 45.67 | -453.99 | -2,564.14 | -868.15 |
| Tax Expense | | | | | |
| Current Tax | - | - | - | - | - |
| Adjustment to tax of previous period | - | - | - | - | 0.07 |
| Deferred Tax | - | - | - | - | - |
| Total Tax Expense | - | - | - | - | 0.07 |
| Profit for the year | -1,989.65 | 45.67 | -453.99 | -2,564.14 | -868.15 |
| Other Comprehensive Income (OCI) | | | | | |
| Item that will not in be reclassified to profit or loss | | | | | |
| Remuneration (losses)/gains on defined benefit plans | 7.07 | - | -6.47 | 1.11 | -6.47 |
| Income tax relating to above mentioned items | | | | | |
| Other Comprehensive (Loss)/ Income for the year | 7.07 | - | -6.47 | 1.11 | - |
| Total Comprehensive Income / (Loss) for the year | -1,982.58 | 45.67 | -460.46 | -2,563.03 | -874.69 |
| Earnings per equity share (continued Operations) | | | | | |
| (Nominal value of share is Rs 10 each) | | | | | |
| Base: (m ) | -3.19 | 0.11 | -2.40 | -12.39 | -2.27 |
| Diluted (in ) | -3.56 | 0.11 | -2.40 | -4.58 | -2.27 |
| Earnings per equity share (discontinued Operations) | | | | | |
| (Nominal value of share is Rs 10 each) | | | | | |
| Base: (m ) | - | - | - | - | - |
| Diluted (in ) | - | - | - | - | - |
| Earnings per equity share (Continued and discontinued Operations) | | | | | |
| (Nominal value of share is Rs 10 each) | | | | | |
| Base: (in ) | -3.19 | 0.11 | -2.40 | -12.39 | -2.27 |
| Diluted (in ) | -3.56 | 0.11 | -2.40 | -4.58 | -2.27 |

For and behalf of the Board of Directors of

GTT DATA SOLUTIONS LIMITED

Pankaj Ramesh Samani

Managing Director

DIS: 06799990

Place: Pune

Date: May 26, 2026

GTT DATA SOLUTIONS LIMITED

(CIN: L62099W81986PLC218825)

Standalone Balance Sheet as at March 31, 2026

(All Amounts in INR Lakhs, unless otherwise specified)

Particulars	As at March 31, 2026	As at March 31, 2025
ASSETS
Non Current Assets
Property, plant and equipments	56.09	63.95
Right-of-use assets	865.71	773.05
Other Intangible assets	1,142.53	870.00
Intangible Assets Under Development	-	-
Financial Assets
Investments	7,590.22	2,116.19
Other Financial Assets	90.98	64.99
Deferred tax Assets (Net)	-	-
Other Non Current Assets	15.35	1,357.20
Total Non Current Assets	9,760.88	5,245.39
CURRENT ASSETS
Financial Assets
Trade Receivables	761.35	53.26
Cash & Cash Equivalents	1.92	85.12
Bank balance other than cash and cash equivalents	-	-
Loans	-	-
Other Financial Assets	1,124.23	10.52
Current Tax Assets (Net)	96.49	40.72
Other Current Assets	286.68	213.15
Total Current Assets	2,270.67	382.77
TOTAL ASSETS	12,031.55	5,620.16
EQUITIES & LIABILITIES
Equity Share Capital	4,177.69	2,395.24
Other Equity	3,314.74	647.72
Total Equity	7,492.44	3,042.96
LIABILITIES
Non Current Liabilities
(i) Financial Liabilities
(i) Borrowings	-	-
(ia) Lease liability	681.66	665.45
(ii) Other Non- Current financial Liabilities	-	-
Provisions	457.13	10.22
Deferred Tax Liabilities (net)	-	-
Other Non-current Liabilities	-	-
Total Non Current Liabilities	1,138.79	675.67
Current Liabilities
(i) Financial Liabilities
(i) Borrowings	1,607.62	1,094.00
(ia) Lease liability	258.45	131.63
(ii) Trade Payables	-	-
- Total outstanding dues of micro enterprises and small enterprises	4.74	26.31
- Total outstanding dues of creditors other than micro enterprises and small enterprises	80.21	73.64
Other Financial Liabilities	466.69	85.19
Other Current Liabilities	961.09	489.41
Provisions	14.97	2.79
Current Tax Liabilities	6.57	6.57
Total Current Liabilities	3,400.33	1,909.53
Total Liabilities	4,539.12	2,585.19
TOTAL EQUITIES & LIABILITIES	12,031.55	5,620.16

The summary of Material Accounting policies and other explanatory

information form an integral part of these standalone financial statements

For and behalf of the Board of Directors of

GTT DATA SOLUTIONS LIMITED

(Formerly known as Cinerad Communications Limited)

Pankaj Ramesh Samani

Managing Director

DIN: 06799990

Place: Pune

Date: May 26, 2026

GTT DATA SOLUTIONS LIMITED

(CDS: L620999/B1986PLC218025)

Standalone Statement of Cash Flows for the year ended March 31, 2026

(AE Amounts in INR Lakhs, unless otherwise specified)

Particulars	For the year Ended March 31, 2026	For the year Ended March 31, 2025
A. Cash from Operations
Net Profit before Tax	-2,564.14	-868.15
Adjustments for
Depreciation and amortisation expense	474.26	113.69
Loss on impairment of assets	1,623.72	-
Unrealised Gratuity (Gain) / loss	-	-
Finance costs	154.13	127.48
Interest income	-6.77	-1.17
Operating cash flow before working capital changes	-318.79	-628.16
(Increase) in trade receivables	-723.91	-33.26
Increase in other non financial assets	1,335.43	-35.51
Increase/ decrease in Long-Term Loans and advances	-25.99	-1,276.60
Increase/ decrease Short-Term Loans advances and other Assets	15.00	99.94
Increase/(decrease Other Current liabilities	615.49	476.41
Increase/(decrease) in Long Term Provisions	446.90	5.40
Increase/(decrease) in Short-Term Provisions	12.18	-
Increase /decrease Trade payhales	27.18	13.01
Cash generated from operations	1,383.48	-1,378.75
Income taxes paid (net)	-55.77	-11.64
Net cash generated from operating activities (A)	1,327.72	-1,390.39
B. Cash flows from investing activities
Acquisition or construction of property plant and equipment	-	-970.22
Software License & IP Assets	-450.00	-
Purchased Fixed Assets	-0.00	-
Investment in subsidiary company	-2,441.06	-1,000.00
Net cash used in investing activities (B)	-2,891.06	-1,970.22
C. Cash flows from financing activities
Proceeds from short-term borrowings (net)	488.77	1,094.00
Repayment of lease liabilities	-404.91	-86.41
Proceeds from issue of equity shares	1,550.42	2,433.64
Dividend paid	-	-
Interest Paid	-154.13	-13.82
Net cash used in financing activities (C)	1,480.14	3,427.42
Net increase/(decrease) in cash and cash equivalents (A + B + C)	-83.20	66.81
Cash and cash equivalents at the beginning of the year	85.12	18.32
Cash and cash equivalents at the end of the year	1.92	85.12
Components of cash and cash equivalents:
Cash in hand	0.12	0.06
Balances with banks:
- in current accounts	1.80	85.06
- balances with scheduled bank in deposit accounts with original maturity of less than 3 months	-	-
Total Cash and Cash Equivalents	1.92	85.12

For and behalf of the Board of Directors of

GTT DATA SOLUTIONS LIMITED

Pankaj Ramesh Samani

Managing Director

DIN: 06799990

Place: Pune

Date: May 26, 2026

GTT Data Solutions Limited

(formerly known as Cinerad Communications Limited)

The above audited standalone Financial Results after review of the Audit Committee were approved by the Board of Directors at its meeting held on May 26, 2026. The Statutory Auditors of the Company have carried out an audit of the Financial Results for the Quarter and Year ending March 31, 2026 terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. There are no qualifications in the audit report.
The company has not recognised any Deferred Tax Assets on Unused Tax Losses and Fair Value Changes of Investments following the concept of prudence and conservative approach the deferred tax assets are recognised to the extent of recognised deferred tax liability.
No Investors complaint remains pending at the quarter and Year ending March 31, 2026.
The figures for the corresponding previous period have been regrouped/rearranged wherever necessary, to confirm to Current Year's classification.
The Company had issued 1,91,61,915 partly paid-up equity shares of face value ₹10 each under a rights issue on 31 March 2025, on which ₹2.50 per share was received at the time of application. During April 2025, the Company made a final call on these shares. As at March 31, 2026, the final call money had been received in respect of 1,90,32,960 shares, which accordingly became fully paid-up. The balance 1,28,955 shares, in respect of which the final call money remained unpaid, were forfeited in accordance with the Articles of Association of the Company.
Company has two segments viz Training and IT Business.
The Company acquired the balance 45% equity stake in Itarium Technology Private Limited by making an additional investment of ₹990 lakhs. The balance acquisition was made entirely through cash consideration. Consequently, Itarium Technology Private Limited became a wholly-owned subsidiary of the Company in accordance with Section 2(87) of the Companies Act, 2013.
During the quarter and year ended March 31, 2026, the Company recognised an impairment charge of ₹ 1623.72 Lakhs on its investment in Global Talent Track Private Limited, consequent to impairment of intangible assets in the subsidiary and the resulting reassessment of the recoverable value of the investment. The said impairment is a non-cash item and has been disclosed under "Other Expenses".
The Company had initially acquired 77.81% equity stake in CRG Solutions Private Limited and obtained control with effect from 1 April 2025. During the year ended 31 March 2026, the Company has paid an advance of INR 500.00 Lakhs and INR 400 Lakhs towards acquisition of the remaining 22.19% equity stake as per the share purchase agreement. However, the transfer of shares and completion of legal formalities were pending as at the reporting date. Accordingly, CRG Solutions Private Limited continues to be a subsidiary with non-controlling interest as at March 31, 2026 and the advance paid has been disclosed as "Other Financial Assets / Advances" in the standalone financial statements and as "Advance towards acquisition of non-controlling interest" in the consolidated financial statements.
The company has acquired 100% of Alpharithm Technologies Private Limited via a combination of cash consideration and swap of shares for a total value of Rs 1,500.00 lakhs. The shares have been transferred on April 18, 2025 and the effective control was established on April 1, 2025 by taking management control as on that date.

GTT Data Solutions Limited

(formerly known as Cinerad Communications Limited)

The management has recalculated the gratuity liability as per the revised applicable Labour Act and Labour Regulations in force as on 21st November 2025 (gratuity computed as per updated rule i.e., 50% of CTC/eligible salary, as applicable). Based on the revised computation derived from the actuarial valuation report, the additional gratuity provision has been recognized in the Statement of Profit and Loss under Employee Benefit Expenses for the year ended March 31, 2026.
During the period, employees were transferred from group entities, namely Alpharithm Technologies Pvt. Ltd. and Itarium Technologies Pvt. Ltd., to the Company, with continuity of service duly recognised. Accordingly, the Company has recognised the gratuity liability attributable to such transferred employees. Gratuity liability amounting to INR 352.66 Lakhs had been recognised as payable as at the end of the year March 31, 2026. The gratuity liability recorded during the period amounts to INR 118.93 Lakhs and INR 21.85 Lakhs for Alpharithm Techonologies Pvt. Ltd. and Itarium Technologies Pvt. Ltd. respectively on such transferred employees.
During the year company has also taken over employees of Antworks Solutions Pvt. Ltd. with the continuity of services from the previous their joining with Antworks Solutions Pvt. Ltd., without any consideration. Accordingly, the Company has recognised the gratuity liability attributable to such employees. The gratuity liability recorded during the period amounts to INR 162.16 Lakhs for the employees of Antworks Solutions Pvt. Ltd.
The Company has entered into an arrangement for acquisition of 1,63,35,593 equity shares representing 100% equity shareholding of M/s Antworks Solutions India Private Limited ("ASIPL"). The proposed acquisition consideration shall be discharged through issuance and allotment of up to 1,22,51,111 fully paid-up equity shares of the Company having face value of ₹10/- each at an issue price of ₹82.87/- per share (including premium of ₹72.87/- per share) to the shareholders of ASIPL by way of share swap, subject to receipt of requisite approvals and completion of closing conditions. Since the necessary approvals for the transaction are pending as on the reporting date and control over ASIPL has not been established, the proposed acquisition has neither been recorded as an investment nor has ASIPL been consolidated in the financial statements of the Company. However, the proposed allotment of shares has been considered for the purpose of calculation of diluted earnings per share (Diluted EPS/DPS), wherever applicable.
The above financial results are also available on the Company's website www.gttdata.ai and BSE Limited's website www.bseindia.com.

Pankaj Samani
Managing Director
DIN: 06799990

May 26, 2026
Place: Pune

Mehta and Mehta

Chartered Accountants

INDIA

Independent Auditors' Report on Consolidated Audited Quarterly and Year to Date Financial Results of GTT Data Solutions Limited (Formerly known as Cinerad Communications Limited) pursuant to the requirements of Regulations 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.

To,

The Board of Directors of

GTT Data Solutions Limited (Formerly known as Cinerad Communications Limited)

Report on the Audit of the Consolidated Financial Results

Opinion

We have audited the accompanying statement containing Consolidated Financial Results of GTT Data Solutions Limited (Formerly known as Cinerad Communications Limited) (hereinafter referred to as "the Holding Company") and its subsidiaries and controlled entity (the Holding Company, its subsidiaries and controlled entity together referred to as "the Group"), for the quarter and the year ended March 31, 2026, attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 and Regulation 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").

In our opinion and to the best of our information and according to the explanations given to us, and based on the consideration of the reports of the other auditors on audited standalone/consolidated financial statements and other financial information of subsidiaries and joint ventures referred to in Other Matter paragraph below, the aforesaid Statement:

a. includes the quarterly and year to date financial results of the following entities:

Sr	Name of Entity
A	Holding Company
1	GTT Data Solutions Limited (formerly known as Cinerad Communications Limited)
B	Subsidiaries Companies/ Controlled companies
1	Global Talent Track Private Limited
2	Itarium Technologies India Private Limited
3	Alpharithm Technologies Private Limited
4	CRG Solutions Private Limited

b. is presented in accordance with the requirements of Regulations 33 and 52 of the Listing Regulations in this regard; and

10-B, I Road, Bhupalpura, Udaipur - 313001

Ph: 0294 - 2411369 | 9636649484 | 9413118508 | 9414165569

e-mail id: [email protected] | [email protected]

Our Presence: Udaipur | Jodhpur

^{}[]

INDIA

Mehta and Mehta

Continuation Sheets

c. gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standards and other accounting principles generally accepted in India of the net profit, and other comprehensive income and other financial information of the Company for the quarter and year ended March 31, 2026.

Basis for Opinion

Emphasis of Matter

We draw attention to the following matters in the Notes to the Consolidated Financial Results: -

We draw attention to Note 8 to the financial results regarding the proposed acquisition of 100% equity shareholding of M/s Antworks Solutions India Private Limited ("ASIPL") through a share swap arrangement. Since requisite approvals and closing conditions are pending as at the reporting date, the acquisition has not been accounted for as an investment nor has ASIPL been consolidated in the accompanying financial statements. However, the proposed allotment of shares has been considered for the purpose of computation of diluted earnings per share, wherever applicable.

Our opinion on the Consolidated Financial Results is not modified in respect of the above matters.

Responsibilities of Management and Those Charged With Governance for the Consolidated Financial Results

This Consolidated Financial Results have been prepared on the basis of Consolidated Financial Statements for the year ended March 31, 2026. The Holding Company's Board of Directors are responsible for the preparation and presentation of the Consolidated Financial Results that give a true and fair view of the net profit and other comprehensive income and other financial information of the Group, in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulations 33 and 52 of the Listing Regulations.

CA INDIA

Mehta and Mehta

Continuation Sheets

This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Group and its joint ventures and associates 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 the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the consolidated financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Consolidated Financial Results, the respective Board of Directors of the companies included in the Group and of its joint ventures and associates are responsible for assessing the ability of the Group and of its joint ventures and associates to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate their respective entities or to cease operations, or has no realistic alternative but to do so.

The respective Board of Directors of the companies included in the Group are responsible for overseeing the financial reporting process of its Group.

Auditor's Responsibilities for the Audit of the Consolidated Financial Results

Our objectives are to obtain reasonable assurance about whether the Consolidated Financial Results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Consolidated Financial Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the Annual Consolidated financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal control.

INDIA

Mehta and Mehta

Continuation Sheets

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Holding Company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
Conclude on the appropriateness of the Board of Directors use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Annual Consolidated Financial Results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors' report. However, future events or conditions may cause the Group to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the Annual Consolidated Financial Results, including the disclosures, and whether the Annual Consolidated Financial Results represents the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the financial results/financial information of the entities within the Group, its joint ventures and associates to express an opinion on the Statement. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the consolidated financial results of which we are the independent auditors. For the other entities included in the consolidated Financial Results, which have been audited by other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.

We communicate with those charged with governance of the Holding Company regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

INDIA

Mehta and Mehta

Continuation Sheets

We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the Listing Regulations, as amended, to the extent applicable.

Other Matters

The audited consolidated financial results include the financial results of 4 subsidiaries which have been audited by their auditors, whose financial statements/ financial information/ financial results reflect total assets Rs. 2,427.89 Lakhs and Rs. 1,858.34 Lakhs total revenues Rs. 10,917.89 Lakhs and Rs 1,269.28 Lakhs, total net profit / (loss) after tax Rs. 908.37 Lakhs and Rs. 162.11 Lakhs and total comprehensive income / (loss) of Rs. Lakhs 937.97 and Rs. (6.28) Lakhs for the quarter and Year ended March 31, 2026 and March 31, 2025 respectively as considered in the consolidated unaudited financial results. While the last year's figures only include the financials of two subsidiaries, namely, Global Talent Track Private Limited and Itarium Technologies Private Limited.
The Consolidated Financial Results includes the results for the quarter ended March 31, 2026 as reported in these Consolidated Financial Results are the balancing figure between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the current financial year which were subject to limited review by us, as required under the Listing Regulations.

Our opinion on the Consolidated Financial Results for the year ended March 31, 2026 is not modified in respect of the above matters.

For Mehta and Mehta
Chartered Accountants
Firm Reg No.: 016513C

CA, Namrata Mehta
Partner
Membership No. 444456

Place: Pune
Date: May 26, 2026
UDIN: 26444456KTEYFB2900

Page 5 of 5

GTT DATA SOLUTIONS LIMITED (Formerly known as Cinerad Communications Limited)

(CIN: L620999/B1966PLC218825)

Consolidated Statement of Profit and Loss for the period ended Q4 March 31, 2026

(All Amounts in lakhs INR, unless otherwise specified)

Particulars	Quarter Ended			Year Ended
	March 31, 2026	December 31, 2025	March 31, 2025	March 31, 2026	March 31, 2025
	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)	(Audited)
INCOME
Revenue from Operations	2,897.22	4,214.59	501.70	13,332.26	1,612.84
Other Income	120.77	30.02	23.07	188.21	39.72
TOTAL INCOME	3,017.99	4,244.60	524.77	13,520.48	1,652.56
EXPENSES
Purchase Of Stock In Trade	1,572.22	2,452.27	4.83	7,719.74	212.94
Changes in inventories of Stock-in -Trade	-	-	200.00	-	-
Employee benefits expense	1,152.99	1,329.53	242.11	4,460.90	846.82
Depreciation and amortization expenses	642.84	191.34	116.80	1,250.03	331.90
Finance Cost	75.02	52.55	60.99	218.98	129.18
Other expenses	505.04	400.87	324.07	1,427.27	812.01
TOTAL EXPENSES	3,948.11	4,426.55	948.80	15,076.92	2,332.85
Profit before exceptional items and tax	-930.12	-181.95	-424.03	-1,556.44	-680.29
Exceptional Items
Profit before Tax	-930.12	-181.95	-424.03	-1,556.44	-680.29
Tax Expense
Current Tax	36.85	0.65	-9.00	90.74	25.74
Adjustment to tax of previous period	-22.87	-	-	-	0.07
Deferred Tax	-	-	1.82	-	-
Total Tax Expense	13.98	0.65	-7.18	90.74	25.81
Profit for the year	-944.10	-182.60	-416.85	-1,647.18	-706.11
Other Comprehensive Income (OCI)
Items that will not be reclassified to profit or loss	0			-	-
Remeasurements (losses)/gains on defined benefit plans	23.66	46.32	-13.29	30.71	-13.29
Income tax relating to above mentioned items	-			-	-
Items that will be reclassified to profit or loss	-			-	-
Fair value changes on financial assets through OCI	-			-	-
Exchange differences on translating foreign operations	-5.58	5.58		-	-
Other Comprehensive (Loss)/ Income for the year	18.08	51.90	-13.29	30.71	-13.29
Total Comprehensive Income/(Loss) for the year	-926.02	-130.70	-430.14	-1,616.47	-719.40
Net Profit attributable to:
Owners of the Company	-862.23	-142.55	-447.17	-1,672.22	-748.86
Non Controlling Stake	-63.79	11.85	16.96	55.75	29.47
Earnings per equity share
(Nominal value of share is Rs 10 each)
Basic (in )	-2.26	-0.44	-2.16	-3.94	-3.62
Diluted (in )	-1.69	-0.44	-1.07	-2.94	-3.91
Earnings per equity share (for discontinued operation):
(1) Basic					-
(2) Diluted					-
Earning per equity share (for discontinued & continuing operation)
(1) Basic	-2.26	-0.44	-2.16	-0.03	-3.62
(2) Diluted	-1.69	-0.44	-1.07	-2.94	-3.91

For GTT Data Solutions Limited

Pankaj Samani

Managing Director

DIN: 06799990

Place: Pune

GTT DATA SOLUTIONS LIMITED (Formerly known as Cinerad Communications Limited)

(CIN: L620999/B1986PLC218825)

Consolidated Balance Sheet as at March 31, 2026

(All Amounts in INR Lakhs, unless otherwise specified)

Particulars	As at March 31, 2026	As at March 31, 2025
ASSETS
Non Current Assets
Property, plant and equipments	183.09	193.11
Right-of-use assets	993.86	773.05
Capital work-in-Progress
Investment Property
Goodwill	4,448.69	319.57
Other Intangible assets	1,591.57	1,672.75
Biological assets other than Bearer plants
Financial Assets
Investments	0.00	-
Trade Receivables	-	-
Loans	94.27	-
Other Financial Assets	687.09	105.67
Other Non Current Assets	15.83	1,357.20
Total Non Current Assets	8,014.39	4,421.35
CURRENT ASSETS
Inventories
Financial Assets
Investments	-	-
Trade Receivables	3,057.93	141.53
Cash & Cash Equivalents	165.57	267.84
Bank balance other than cash and cash equivalents	17.67	10.14
Loans	-	-
Other Financial Assets	1,694.32	421.00
Current Tax Assets (Net)	490.25	115.16
Other Current Assets	1,019.31	309.83
Total Current Assets	6,445.05	1,265.50
TOTAL ASSETS	14,459.44	5,686.86
EQUITIES & LIABILITIES
Equity Share Capital	4,177.69	2,395.24
Other Equity	3,577.78	384.31
Equity Attributable to the owner of the company	7,755.47	2,779.55
Non Controlling Stake	227.83	144.20
Total Equity	7,983.50	2,923.75
LIABILITIES
Non Current Liabilities
Financial Liabilities
(i) Financial Liabilities
(i) Borrowings	283.34
(ia) Lease liability	795.74	665.45
(ii) Trade Payables	-	-
Other Financial Assets	-	-
Provisions	604.29	42.64
Deferred Tax Liabilities (net)	-	-
Total Non Current Liabilities	1,400.03	708.08
Current Liabilities
Financial Liabilities
(i) Financial Liabilities
(i) Borrowings	2,332.14	1,104.75
(ia) Lease liability	284.00	131.63
(ii) Trade Payables	-293.68	-
- Total outstanding dues of micro enterprises and small enterprises	252.09	27.43
- Total outstanding dues of creditors other than micro enterprises and small enterprises	1,358.88	156.69
Other Financial Liabilities	563.91	95.83
Other Current Liabilities	481.47	501.05
Provisions	90.73	5.43
Current Tax Liabilities	6.57	32.21
Total Current Liabilities	5,076.11	2,055.02
Total Liabilities	6,476.14	2,763.11
TOTAL EQUITIES & LIABILITIES	14,459.44	5,686.86

For GTT Data Solutions Limited

Pankaj Samani
Managing Director
DIN: 06799990

Place: Pune
Date: May 26, 2026

GTT DATA SOLUTIONS LIMITED (Formerly known as Cinerad Communications Limited)

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED MARCH 2026

	Particulars	For the Period Ended March 31, 2026	For the Period Ended March 31, 2025
A	Cash Flow From Operating Activities
	Net Profit Before Tax and Extraordinary Items	-1,653.07	-693.58
	Adjustment For:
	Depreciation & Amortisation expense	1,199.56	331.90
	ECL Provisions	3.90	4.99
	Finance costs	204.48	129.18
	Non Cash Items	25.20
	Interest income	-33.52	(16.04)
	Operating Profit Before Working Capital Changes	(253.45)	(243.55)
	Changes in Working Capital
	Movement in trade receivables	-964.35	14.20
	Movement in Financial Assets	1,369.05	-200.51
	Movement in Other Assets	24.30	-1,158.30
	Movement In Trade payables	117.90	124.26
	Movement in other Financial Liabilities	532.32	-123.16
	Movement in Provisions	485.93	466.75
	Movement in Other Liabilities	51.16	(16.79)
	Cash Generated From Operating Activities	1,362.86	(1,137.09)
	Less: Income Tax (paid)/refund	-100.85	-37.40
	Net Cash From Operating Activities	1,262.01	(1,174.49)
B	Cash Flow From Investing Activities
	Payments for acquisition of property plant and equipments	(456.78)	(1,146)
	Purchase of Investments	(2,441.06)
	Sale of Investments	(144.87)	129.89
	Interest Received	6.28	(1,000.00)
C	Cash Flow From Financing Activities
	Increase in Equity Share Capital	1,550.42	2,433.64
	Increase in borrowings (net)	745.75	1,081.66
	Repayment of Lease liabilities	-428.89	(86.41)
	Interest Paid	-195.14	-13.82
		1,672.14	3,415.08
	Net Increase/(Decrease) in Cash & Cash Equivalent	(102.28)	224.35
	Cash & Cash Equivalent At the Beginning of the Year	267.85	43.50
	Cash & Cash Equivalent at the End of the Year	165.57	267.85
		As at 31.03.2026	As at 31.03.2025
---	---	---	---
2	Cash & Cash Equivalents Comprise:
	Cash on Hand		0.25
	Balance With Schedule Banks in current Account	165.57	253.78
	Balance With Schedule Banks in Deposit Account		13.81
	Total	165.57	267.84

For GTT Data Solutions Limited

Pankaj Samani
Managing Director
DIN: 06799990

Place: Pune
Date: May 26, 2026

GTT Data Solutions Limited (formerly known as Cinerad Communications Limited)

The above audited consolidated Financial Results after review of the Audit Committee were approved by the Board of Directors at its meeting held on May 26, 2026. The Statutory Auditors of the Company have carried out an audit of the Financial Results for the Quarter and Year ending March 31, 2026 terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. There are no qualifications in the audit report.
The Group has not recognised any Deferred Tax Assets on Unused Tax Losses and Fair Value Changes of Investments following the concept of prudence and conservative approach the deferred tax assets are recognised to the extent of recognised deferred tax liability.
No Investors complaint remains pending at the quarter and Year ending March 31, 2026.
The figures for the corresponding previous period have been regrouped/rearranged wherever necessary, to confirm to Current Year's classification.
The Group has two segments viz Training and IT Business.
During the period, Global Talent Track Private Limited (subsidiary) recognised impairment of intangible assets amounting to Rs. 539 lakhs. Consequent thereto, the Company recognised impairment in the carrying value of its investment in the subsidiary in the standalone financial statements. Since such investment is eliminated on consolidation, there is no additional impact on the consolidated financial results apart from the impairment recognised at the subsidiary level.
During the year company has also taken over employees of Antworks Solutions Pvt. Ltd. with the continuity of services from the previous their joining with Antworks Solutions Pvt. Ltd., without any consideration. Accordingly, the Company has recognised the gratuity liability attributable to such employees. The gratuity liability recorded during the period amounts to INR 162.16 Lakhs for the employees of Antworks Solutions Pvt. Ltd.
The Company has entered into an arrangement for acquisition of 1,63,35,593 equity shares representing 100% equity shareholding of M/s Antworks Solutions India Private Limited ("ASIPL"). The proposed acquisition consideration shall be discharged through issuance and allotment of up to 1,22,51,111 fully paid-up equity shares of the Company having face value of ₹10/- each at an issue price of ₹82.87/- per share (including premium of ₹72.87/- per share) to the shareholders of ASIPL by way of share swap, subject to receipt of requisite approvals and completion of closing conditions. Since the necessary approvals for the transaction are pending as on the reporting date and control over ASIPL has not been established, the proposed acquisition has neither been recorded as an investment nor has ASIPL been consolidated in the financial statements of the Company. However, the proposed allotment of shares has been considered for the purpose of calculation of diluted earnings per share (Diluted EPS/DPS), wherever applicable.

DREB SOLUTIONS LTD *

GTT Data Solutions Limited
(formerly known as Cinerad Communications Limited)

The above financial results are also available on the Company's website www.gttdata.ai and BSE Limited's website www.bseindia.com.

Pankaj Samani
Managing Director
DIN: 06799990
May 26, 2026
Place: Pune

GTT Data Solutions Limited
(Formally known as Cinerad Communications Ltd.)
Registered Office: 1143, Samani Compound, C.T.5 No. 1143, North Shivaji Nagar, Timber Area, Miraj, Sangli - 416416
CIN 1.62099PN1986PLC249493
Email: [email protected] | Contact: +91 77199 13351
www.gttdata.ai

gtt
Shaping Dual Intelligence

Date: May 26, 2026

To,
The Listing Department,
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai - 400 001.

Scrip Code: 530457

Sub: Declaration of an unmodified opinion.

Dear Sir/Madam,

We would like to inform that M/s. Mehta and Mehta, Chartered Accountants (Firm Registration No.: 016513C), Statutory Auditors of the Company have issued Audit Report with an unmodified opinion on the Audited Financial Results (Standalone and Consolidated) for the quarter and financial year ended March 31, 2026.

You are requested to take the same on record.

Thanking You.

Yours faithfully,

For GTT Data Solutions Limited
(formerly known as Cinerad Communications Limited)

Page | 1

GTT Data Solutions Limited

(Formally known as Cinerad Communications Ltd.)

Registered Office: 1143, Samani Compound, C.T.S No. 1143, North Shivaji Nagar, Timber Area, Miraj, Sangli - 416416

CIN L62099PN1986PLC249493

Email: [email protected] | Contact: +91 77199 13351

www.gttdata.ai

gtt

Data

Shaping

Dual

Intelligence

Annexure B

The details as required under Regulation 30 of SEBI Listing Regulations read with SEBI Circular are as under:

| Particulars | Mr. Ganesh Natarajan
(DIN 00176393) | Mr. Sai Manik Sud
(DIN: 11741274) |
| --- | --- | --- |
| Reason for change viz. appointment | Appointment as Chairman & Non-Executive Director, designated as Non Executive Director (Chairman).

(Change in designation from ‘Chairman & Executive Director’ to ‘Chairman & Non-Executive Non Independent Director’) | He has been appointed as an Additional Director in the category of Independent Director. |
| Date of appointment/reappointment/cessation | 1st July, 2026 | 26th May, 2026 |
| Term of appointment/reappointment | Not Applicable | The office of the Director shall not be liable to retire by rotation and shall be for a period of five years from the Effective Date |
| Brief Profile | He is an Indian resident, aged 68 years. He holds the degree in Mechanical Engineering from BIT Mesra, a post graduate degree in Industrial Engineering from NITIE Bombay and a Ph.D. from IIT Bombay and has an experience of more than 40 years in the field of advisory in digital reengineering and information technology. | Sai Manik Sud is a dual-qualified legal professional with a robust foundation in both Indian and international legal systems. A graduate of National Law University, Delhi and the University of Leeds, Sai also holds an LPC qualification, paving the way for dual qualification as a solicitor-advocate.

His professional journey spans cross-border legal environments, including a tenure as a Paralegal at Kensington, London, where he worked on commercial disputes. He also gained practical exposure at 3 Temple Gardens, contributing to high-value litigation, which reinforced his focus on oral advocacy.

Sai Manik brings a strong cross-border perspective to his practice, backed by a growing network of legal professionals in the UK and tie-ups with law firms in London. This international collaboration enables him to assist clients in navigating multi-jurisdictional legal issues and deliver seamless legal |

Page | 3

| | | solutions across borders.
He has also served as a Researcher in the Supreme Court of India where he worked on high stakes matters, gaining rare insights into the workings of the Supreme Court of India.
Sai Manik was an associate with the Special Counsel for the Enforcement Directorate, where he actively contributed to complex litigation and has sharpened his courtroom advocacy skills.
At the intersection of global networks and courtroom craft, Sai Manik delivers sharp, cross-jurisdictional legal solutions tailored to the modern client. |
| --- | --- | --- |
| Disclosure of relationships between directors | Not related | Not related |
| Information as required pursuant to BSE circular no. LIST/COMP/14/2018-19 and NSE circular no. NSE/CML/2018/24, dated June 20, 2018 | Not debarred from holding office of Directors by virtue of any order passed by Securities and Exchange Board of India or any other authority. | Not debarred from holding office of Directors by virtue of any order passed by Securities and Exchange Board of India or any other authority. |

Page | 4

AI assistant

GTT DATA SOLUTIONS LIMITED Interim / Quarterly Report 2026

62672_rns_2026-05-26_dd466d76-3a85-4197-8aeb-f22baacbe77a.pdf

Report on the Audit of the Standalone Financial Results

Opinion

Basis for Opinion

Emphasis of Matter

Management's Responsibilities for the Standalone Financial Results

Auditor's Responsibilities for the Audit of the Standalone Financial Results

Other Matters

GTT DATA SOLUTIONS LIMITED

GTT DATA SOLUTIONS LIMITED

Report on the Audit of the Consolidated Financial Results

Opinion

Basis for Opinion

Emphasis of Matter

Responsibilities of Management and Those Charged With Governance for the Consolidated Financial Results

Auditor's Responsibilities for the Audit of the Consolidated Financial Results

Other Matters

GTT DATA SOLUTIONS LIMITED (Formerly known as Cinerad Communications Limited)

GTT DATA SOLUTIONS LIMITED (Formerly known as Cinerad Communications Limited)

Annexure B

AI assistant

GTT DATA SOLUTIONS LIMITED — Interim / Quarterly Report 2026

62672_rns_2026-05-26_dd466d76-3a85-4197-8aeb-f22baacbe77a.pdf

Report on the Audit of the Standalone Financial Results

Opinion

Basis for Opinion

Emphasis of Matter

Management's Responsibilities for the Standalone Financial Results

Auditor's Responsibilities for the Audit of the Standalone Financial Results

Other Matters

GTT DATA SOLUTIONS LIMITED

GTT DATA SOLUTIONS LIMITED

Report on the Audit of the Consolidated Financial Results

Opinion

Basis for Opinion

Emphasis of Matter

Responsibilities of Management and Those Charged With Governance for the Consolidated Financial Results

Auditor's Responsibilities for the Audit of the Consolidated Financial Results

Other Matters

GTT DATA SOLUTIONS LIMITED (Formerly known as Cinerad Communications Limited)

GTT DATA SOLUTIONS LIMITED (Formerly known as Cinerad Communications Limited)

Annexure B

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GTT DATA SOLUTIONS LIMITED Interim / Quarterly Report 2026