MUNOTH COMMUNICATION LIMITED - Interim / Quarterly Report 2026

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November 14, 2025

M/s. Bombay Stock Exchange Limited, Phiroze Jheejeebhoy Towers, Dalal Street, Mumbai- 400 001

Dear Sir,

Sub: Outcome of the Board Meeting Scrip Code: 511401

The Board of Directors of the Company in its meeting held on 14[th] November 2025 has considered and approved the unaudited financial results of the Company for the second quarter and six months ended 30[th] September 2025. The meeting commenced at 4:30PM and concluded at 6:00 PM.

Pursuant to Regulation 33 of the SEBI (Listing Obligation & Disclosure Requirements) Regulations, 2015, we are enclosing herewith the unaudited financial results for the second quarter and six months ended 30[th] September 2025 along with copy of Limited Review Report issued by statutory auditors of the Company.

Kindly take the same on records.

Thanking you,

Yours faithfully,

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						Munoth Communication Limited	Munoth Communication Limited
						CIN: L65991TN1984PLC010816
				Regd Office: Munoth Centre, Suite No.48, IIIrd Floor,
					343, Triplicane High Road,Chennai-600 005
UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 3OTH SEPTEMBER 2025
		PROFIT AND LOSS ACCOUNT (STANDALONE)								(Rs. In Lakh)
	Sr. No.		Particulars	3months ended 30/09/2025 (Unaudited)		Previous 3 months ended 30/06/2025 (Unaudited)	Corresponding 3 months ended 30/09/2024 (Unaudited)	6 months ended 30/09/2025 (Unaudited)	Previous 6 months ended 30/09/2024 (Unaudited)	Year ended 31/03/2025 (Audited)
			Income
I			Revenue from operations	9.5		0.00	0.00	9.50	0.00	0.00
II			Other Income	0.0		0.00	0.00	0.00	3.22	46.01

III			Total Revenue	9.5		0.00	0.00	9.50	3.22	46.01

IV			Expenses
			Purchase of stock in trade	0.0		0.00	0.00	0.00	0.00	0.00
			Cost of material consumed	0.0		0.00	0.00	0.00	0.00	0.00
			Increase/ Decrease in stock in trade
			and WIP	9.5		0.00	0.00	9.50	0.00	5.32
			Employee Benefit Expenses	2.8		2.55	2.56	5.32	5.12	10.37
			Depreciation and amoritsation
			Expenses	0.3		0.30	0.65	0.61	1.30	1.40
			Finance Cost	3.4		3.68	4.26	7.07	8.33	14.55
			Other Expenses	4.4		1.89	2.93	6.28	3.77	18.43
			Total Expenses	20.3		8.42	10.41	28.77	18.53	50.08

			Profit /(Loss) from Ordinary
			activities before exceptional items
V			and tax (III-IV)	(10.84)		(8.42)	(10.41)	(19.26)	(15.31)	(4.07)
VI			Exceptional items	0.0		0.00	0.00	0.00	0.00	0.00
			Profit /(Loss) from Ordinary
VII			activities before tax (V-VI)	(10.84)		(8.42)	(10.41)	(19.26)	(15.31)	(4.07)
VIII			Tax Expenses	0.0		0.00	0.00	0.00	0.00	0.00
			Current Tax	0.0		0.00	0.00	0.00	0.00	34.49
			Defferred tax	0.0		0.00	0.00	0.00	0.00	0.92
			Net Profit/(Loss) for the period
IX			after tax (VII-VIII)	(10.84)		(8.42)	(10.41)	(19.26)	(15.31)	(39.48)
X			Other Comprehensive Income (OCI)	-56.7		119.73	112.85	63.01	201.29	177.31
XI			Total Comprehensive Income (IX+X)	-67.6		111.30	102.44	43.74	185.98	137.83
			Paid-up equity share capital (Face
XII			Value of Rs.10/- each)	995.13		995.13	995.13	995.13	995.13	995.13
			Reserves excluding Revaluation
XIII			Reserves	449.23		0.00	0.00	449.23	0.00	405.49
			Earnings Per Share (EPS) of Rs.
XIV			10/- each (Basic & Diluted)
			Basic	(0.11)		(0.09)	(0.10)	(0.19)	(0.15)	(0.41)
			Diluted	(0.11)		(0.09)	(0.10)	(0.19)	(0.15)	(0.41)

NOTES

The Above unaudited standalone financial results have been reviewed and recommended by the audit committee and approved by the Board of Directors of the Company in their meeting held on November 14, 2025 .
This statement has been prepared in accordance with Company's (Indian Accounting Standards) Rules, 2015 (IND AS) as prescribed under Section 133 of the Companies Act, 2013 and the recognised accounting practices and policies to the extent applicable.
This standalone financial statement includes Profit and Loss Account for the quarter and six months ended 30th September 2025, corresponding Previous year's quarter and six months ended 30th September 2024, previous quarter ended 30th June 2025 and year ended 31st March 2025; Balance Sheet for Six months ended 30th September 2025 and corresponding six months ended 30th September 2024 and year ended 31st March 2025; Cash flow Statement for six months ended 30th September 2025 and corresponding six months ended 30th September 2024 and year ended 31st March 2025.
Segment wise reporting is not applicable as the Company operates in single segment, viz, Selling and Distribution of Mobile phones and Accessories.
During the period July- September 2025 the Company has not received any complaints from any shareholders/ investors.
Previous years figures have been regrouped wherever necessary.
The above stated unaudited standalone financial results are also available on the BSE website: www.bseindia.com and on the Company's website: www.munothcommunication.com.
8.Additional disclosure pursuant to Regulation 52 of SEBI (LODR) Regulations, 2015 for the quarter and six months ended 30th September 2025: Debt Equity Ratio : 0.08 times

Debt Service Coverage Ratio : -2.16 times Current Ratio : 0.40 times Current liability ratio : 0.40 times Total debts to total assets : 0.07 times DATE: 14/11/2025 PLACE:Chennai

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FOR MUNOTH COMMUNICATION LIMITED
JASWANT MUNOTH
MANAGING DIRECTOR
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LIABILITIES
Non Current Liabilities
Financial Liabilities
i. Borrowings 2.05 9.22 0.62
ii. Other financial liabilities -
Employee benefit obligations 15.20 15.20 15.20
Other non-current liabilities
Deferred tax liabilities 59.53 59.53
Total non-current liabilities 76.78 24.42 75.34
Current Liabilities
Financial liabilities
i. Borrowings 128.46 160.53 123.66
ii. Trade payables
(A) total outstanding dues of micro enterprises
and small enterprises 0.00 -
(B) total outstanding dues of creditors other
than micro enterprises & small enterprises. 0.00 -
iii. Other financial liabilities 0.00
Current tax liabilities 0.00 -
Other current liabilities 2.70 3.74 2.81
Deferred tax liabilities 0.00 -
Total current liabilities 131.16 164.27 126.47
Total liabilities 207.93 188.69 201.81
Total equity and liabilities 1,901.76 1808.51 1,851.90
DATE:14/11/2025
PLACE: Chennai
FOR MUNOTH COMMUNICATION LIMITED
JASWANT MUNOTH
MANAGING DIRECTOR
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Munoth Communication Limited
CIN: L65991TN1984PLC010816
Regd Office: Munoth Centre, Suite No.48, IIIrd Floor,
343, Triplicane High Road,Chennai-600 005
UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER 2025
CASH FLOW STATEMENT (STANDALONE) ( Rs.in Lakh)
Half year ended Half year ended Year ended
Particulars 30th September 30th September 2024 31st March 2025
2025 (Unaudited) (Audited)
(Unaudited)
CASH FLOW FROM OPERATING ACTIVITIES
Profit before tax (19.26) (15.31) (4.07)
Adjustments for :
Depreciation/amortisation 0.61 1.30 1.40
Provision for Non Current Investments 0.00 5.32
Sundries write down 7.93
Profit on sale of PPE (45.99)
Loss/(Profit) on sale of Investments (3.22) -
Interest expense 7.07 7.45 14.55
Dividend Income 0.00 0.00 (0.01)
Operating profit before working capital changes (11.59) (9.77) (20.87)
Movements in working capital :
Increase/(decrease) in Trade Payables - -
Increase/(decrease) in Other current liabilities (0.13) 2.13 1.21
Decrease/(Increase) in Financial Assets - -
Decrease/(Increase) in Trade receivables - -
Decrease/(Increase) in Inventories 9.50 - -
Decrease/(Increase) in Current Loans and advances - -
Decrease/(Increase) in Short term loans and advances - -
Decrease/(Increase) in Other current assets 0.90 (0.32) (0.20)
Increase/(decrease) in Other Financial liabilities
Decrease/(Increase) in Other Non- current assets
Cash generated from/(used in) operations (1.32) (7.96) (19.86)
Direct taxes paid ( Net of refunds) -
Net cash flow from/(used in) operating activities (A) (1.32) (7.96) (19.86)
CASH FLOW FROM INVESTING ACTIVITIES
Purchase of Fixed Assets,including intangible assets, - (0.54)
Non current investments - -
Proceeds from sale of fixed assets 3.38 71.19
Redemption from Sale/Maturity of Current Investments - -
Dividend Received 0.00 0.00 0.01
Interest Received - -
Net cash flow from/(used in) Investing Activities (B) 0.00 3.38 70.67
CASH FLOW FROM FINANCING ACTIVITIES
Proceeds from long term borrowings (4.02) 3.85 -
Repayment of long term borrowings (6.85)
Proceeds from short term borrowings 10.25 6.87 -
Repayment of short term borrowings - (27.90)
Interest paid (7.07) (7.45) (14.55)
Net cash flow from/(used in) Financing Activities (C) (0.83) 3.27 (49.30)
Net Increase/(Decrease) in cash and cash equivalents (A+B+C) (2.15) (1.30) 1.51
Cash and cash equivalents at the beginning of the year 4.40 2.89 2.89
Cash and cash equivalents at the end of the year 2.25 1.59 4.40
COMPONENTS OF CASH AND CASH EQUIVALENTS
Cash on hand 0.89 1.35 1.33
Cheques/drafts on hand
With banks-on current account
- Current Account 1.36 0.24 3.06
- on deposit account (margin money) -
Total cash and cash equivalents 2.25 1.59 4.40
DATE:14/11/2025
PLACE: Chennai
FOR MUNOTH COMMUNICATION LIMITED
JASWANT MUNOTH
MANAGING DIRECTOR
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Munoth Communication Limited CIN: L65991TN1984PLC010816 Regd Office: Munoth Centre, Suite No.48, IIIrd Floor, 343, Triplicane High Road,Chennai-600 005

KUMBHAT AND CO LLP (Formerly – Kumbhat & Co) LLPIN: ACI-9456 5[th] Floor, Kumbhat Complex 29, Rattan Bazaar, Chennai – 600003 Phone: 044 -25358720/42160995/25352729 [email protected] ; [email protected] Chennai | Coimbatore |Bengaluru | Mumbai

Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Financial Results of Munoth Communication Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

Review Report to

The Board of Directors,

Munoth Communication Limited

We have reviewed the accompanying statement of Unaudited Financial Results of Munoth Communication Limited (the "company" or "MCL") for the quarter and six months period ended September 30, 2025 (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").
This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors in their meeting held on November 14, 2025, has been prepared 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 Regulations. Our responsibility is to express a conclusion on the statement based on our review.
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 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 don express an audit opinion.

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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 information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.

Place: Chennai Date: 14.11.2025

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For Kumbhat and Co LLP Chartered Accountants Firm No:001609S/S000162

Chandra Digitally signed by Chandra Moulee Moulee Eswaran.M.V Date: 2025.11.14 14:14:43 Eswaran.M.V +05'30' M V Chandramouleeswaran (Partner) Membership No. 202629 UDIN: 25202629BMIHUV7788

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MUNOTH COMMUNICATION LIMITED Interim / Quarterly Report 2026

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MUNOTH COMMUNICATION LIMITED — Interim / Quarterly Report 2026

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