RLF Ltd. — Earnings Release 2026

May 27, 2026

RLF

RLF LIMITED

Phone: 011-4164 4995

011-4907 5251

Regd. Office: 14 kms, Gurgaon Pataudi Road, Village Jhund Sarai Veeran, Distt. Gurgaon (Haryana) 122016

E-mail: compliance@rlftd.com; teamunited83@gmail.com,

Website: www.rlftd.com CIN: L74999HR1979PLC032747

Date: 27th May, 2026

To,

The General Manager,

Department of Corporate Services

BSE Limited,

Phiroze Jeejeebhoy Towers,

Dalal Street, Mumbai - 400001

Scrip Code: 512618

BSE Symbol: RLF

Subject: Outcome of Board Meeting pursuant to Regulation 30 of SEBI (Listing Obligation & Disclosure Requirements) Regulation, 2015.

Reference: Submission of Audited Standalone Financial Results for the quarter and year ended 31st March, 2026 pursuant to Regulation 33 of SEBI (Listing Obligation & Disclosure Requirements) Regulation, 2015

Dear Sir / Madam,

Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, it is hereby informed that the Board of Directors at their meeting held today i.e. Wednesday, 27th May, 2026 at Corporate Office of the company situated at D-41, South Extension, Part II, Delhi-110049, has inter-alia:

1) Approved the Audited Financial Results (Standalone) for the quarter and year ended 31st March, 2026, as recommended by the Audit Committee together with the Report of Statutory Auditors on the said Results.

2) Considered and approved the adoption of various policies of the Company pursuant to the provisions of the Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time.

The following policies were approved and adopted by the Board:

1. Policy on Preservation of Documents and Archival of Records
2. Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information (UPSI)
3. Policy on Determination of Materiality of Events or Information
4. Vigil Mechanism / Whistle Blower Policy
5. Policy on Related Party Transactions
6. Nomination and Remuneration Policy
7. Risk Management Policy
8. Policy for Evaluation of the Board, Committees and Directors
9. Code of Conduct

Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose the following:

A. Audited Financial Results (Standalone) for the quarter and year ended 31st March, 2026, together with the Statutory Auditors' Report with unmodified opinion thereon.

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RLF

RLF LIMITED

Phone: 011-4164 4995

011-4907 5251

Regd. Office: 14 kms, Gurgaon Pataudi Road, Village Jhund Sarai Veeran,
Distt. Gurgaon (Haryana) 122016

E-mail: compliance@rlfltd.com; teamunited83@gmail.com,
Website: www.rlfltd.com CIN: L74999HR1979PLC032747

B. Declaration of unmodified opinion under Regulation 33(3)(d) of SEBI (Listing Obligations a Declaration pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 regarding unmodified opinion on the aforesaid Audited Standalone Financial Results.

The meeting of the Board of Directors of the Company commenced at 04:30 p.m. and concluded at 05:30 p.m.

You are requested to take the above information on record.

Thanking You.

For RLF Limited

ADITYA
KHANNA

Digitally signed by ADITYA KHANNA
Date: 2020.05.27 18:01:27 +ECTF

Aditya Khanna
Managing Director
DIN: 01860038

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R K BHALLA & CO.
CHARTERED ACCOUNTANTS
CA INDIA

Independent Auditor's Report on Standalone Annual Financial Results of RLF Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended)

To the Board of Directors of RLF Limited

Opinion

1. We have audited the accompanying standalone annual financial results of RLF Limited (hereinafter referred to as the “Company”) for the year ended 31 March 2026, attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”).

2. In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone annual financial results:

a. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and

b. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards, and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information for the year ended 31 March 2026 except for the effects/possible effects of the matters described in paragraph 3 below.

Basis for Qualified Opinion

1. As stated in note 7 to the accompanying Statement, the Company has adopted revaluation model for land parcel. As further mentioned in note 7 it is difficult for the management to have the correct value of land as on March 31, 2026, owing to the uncertainties with respect to the value of land.

The land parcel may come under green belt area and road widening area accordingly the management may get a settlement value against the land which is not the fair value. Although as per the report of external expert the value of land as on March 31, 2026 is Rs. 4007.48 lakhs.

1. 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 SAs are further described in the Auditor’s Responsibilities for the Audit of the Standalone Annual Financial Results section of our report. We are independent of the Company, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these

Corporate Office : 32A, First Floor, North Avenue Road, West Punjabi Bagh, Near Shivaji Park Metro Station, Opposite Bank of Baroda, New Delhi - 110026
Tel. : 011-42474977, Mobile : 9953825851, Email : carajatkalsi@gmail.com, Website : rkbhalla.com

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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 on the standalone annual financial results.

Emphasis of matters

1. We draw attention to:

(a) Note 5 of the accompanying Statement in connection with the amounts receivable from certain debtors of USD 29,278.89 beyond permissible time under the Foreign Exchange Management Act ('FEMA'). Pending filing for condonation of delay with competent authority no adjustments are made to the accompanying financial statement for the year ended March 31, 2026.

(b) Note 8 of the accompanying Statement in relation to delay in payment of statutory liabilities by the Company. Further no provision for interest and penalty has also been recorded by the Company.

(c) Note 9 of the accompanying Statement which state that the Company has an excess of current liability over current assets of Rs. 156.57 lakhs also the Company incurred losses of Rs. 31.60 lakhs during the current financial year. The Management of the Company is taking various initiatives including monetization of assets, recover of long outstanding dues, etc.

"Our opinion is not modified in respect of the above matters"

Management's and Board of Directors' Responsibilities for the Standalone Annual Financial Results

These standalone annual financial results have been prepared on the basis of the standalone annual financial statements. The Company's Management and the Board of Directors are responsible for the preparation and presentation of these standalone annual financial results that give a true and fair view of the net profit/ loss 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 and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of 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 accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone annual financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the standalone annual financial results, the Management and 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.

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

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

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Our objectives are to obtain reasonable assurance about whether the standalone annual 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 these standalone annual 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 standalone annual 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. Under Section 143(3) (i) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of financial statements on whether the 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 in the standalone annual financial results made by the Management and Board of Directors.

• Conclude on the appropriateness of the Management’s and 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 appropriateness of this assumption. 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 standalone annual 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 standalone annual financial results, including the disclosures, and whether the standalone annual 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

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matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matter

a. The standalone annual financial results include the results for the quarter ended 31 March 2026 being the balancing figure between the audited figures in respect of the full financial year and the published audited year to date figures up to the third quarter of the current financial year.

For R K Bhalla & Co
Chartered Accountants
Firm Registration No: 024798N

Rajat Kalsi
Partner
Membership No. 518515
UDIN: 26518515GTBNLF4440

Place: New Delhi
Date: 27.05.2026

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| RLF Limited
Corporate Identity Number (CIN): L74999HR1979PLC032747
Regd. Office: 14Kms, Gurgaon Pataudi Road, Jhund Sarai Veeran, Distt. Gurugram, Haryana.
Website: www.rlfld.com, Email id: investorrelations@rlfld.com, Phone: 011-49075251
Statement of Audited Financial Results for the Quarter and Year Ended March 31, 2026
(Rs. In lacs, except per share data) | | | | | | |
| --- | --- | --- | --- | --- | --- | --- |
| Sl. No. | Particulars | Quarter ended | | | Year ended | |
| | | 31.03.2026
[Refer note 13]
[1] | 31.12.2025
[Unedited]
[2] | 31.03.2025
[Refer note 13]
[3] | 31.03.2026
[Audited]
[4] | 31.03.2025
[Audited]
[5] |
| I | Revenue from Operations | 8.36 | 24.77 | 33.35 | 49.31 | 108.01 |
| II | Other Income | 20.53 | 13.90 | 26.68 | 49.73 | 46.83 |
| | Total Revenue (I + II) | 28.89 | 38.66 | 60.03 | 99.04 | 154.85 |
| III | Expenses | | | | | |
| | a) Cost of Material Consumed | 6.68 | 21.72 | 38.67 | 42.66 | 92.90 |
| | b) Purchase of Stock-in-Trade | - | - | - | - | - |
| | c) Change in Inventories of Finished Goods | - | - | - | - | - |
| | d) Work-in-Progress and Stock-in-Trade | - | - | - | - | - |
| | e) Employee Benefit Expenses | 3.70 | 3.41 | 5.44 | 14.52 | 18.46 |
| | f) Finance Cost | 31.37 | 0.12 | 4.08 | 31.81 | 6.75 |
| | g) Depreciation and Amortisation Expense | 1.58 | 1.52 | 1.03 | 6.15 | 6.10 |
| | h) Other Expenses | 9.70 | 8.64 | 21.53 | 35.50 | 30.95 |
| IV | Total Expenses | 53.02 | 35.42 | 70.75 | 130.64 | 155.17 |
| V | Profit before Exceptional and Extraordinary Items and Tax (II-IV) | (24.14) | 3.25 | (10.72) | (31.60) | (0.32) |
| VI | Exceptional Items | - | - | - | - | - |
| VII | Profit before Extraordinary Items and Tax (V-VI) | (24.14) | 3.25 | (10.72) | (31.60) | (0.32) |
| VIII | Extraordinary Items (Refer Note 6) | - | - | 4.76 | - | 4.76 |
| IX | Profit before Tax (VII-VIII) | (24.14) | 3.25 | (15.48) | (31.60) | (5.08) |
| X | Tax Expense | | | | | |
| | a) Current Tax | - | - | - | - | - |
| | b) Deferred Tax | - | - | 17.74 | - | 17.74 |
| XI | Profit for the Period from Continuing Operations (IX-X) | (24.14) | 3.25 | (33.22) | (31.60) | (22.82) |
| XII | Other Comprehensive Income, Net of Income Tax | | | | | |
| | a) Items that will not be reclassified to profit or loss | - | - | - | - | - |
| | b) Income tax relating to items that will not be reclassified to profit or loss | - | - | - | - | - |
| | c) Items that will be reclassified to profit or loss | - | - | - | - | - |
| | d) Income tax relating to items that will be reclassified to profit or loss | - | - | - | - | - |
| | Total comprehensive income for the period | - | - | - | - | - |
| XIII | Profit for the Period (XI+XV) | (24.14) | 3.25 | (33.22) | (31.60) | (22.82) |
| XIV | Paid-up equity Share Capital (Face Value of Rs. 10/- each) | 964.35 | 980.18 | 980.17 | 964.35 | 980.17 |
| XV | Other equity (excluding equity share capital) | | | | 1,764.86 | 1,780.62 |
| XVI | Earning Per Equity Share | | | | | |
| | a) Basic | (0.25) | 0.03 | (0.35) | (0.33) | (0.24) |
| | b) Diluted | (0.24) | 0.03 | (0.33) | (0.32) | (0.23) |

ADITYA Dignally signed by ADITYA
KHANN NATHANIAN SOTA
A For RLF LIMITED
Director

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RLF LIMITED
Statement of Assets and Liabilities
(Rs. In lacs)

| | Particulars | As at March 31, 2026
(Audited) | As at March 31, 2025
(Audited) |
| --- | --- | --- | --- |
| A | Assets | | |
| 1 | Non-current assets | | |
| | Property, plant and equipment | 2,610.49 | 2,610.89 |
| | Capital work-in-progress | 323.09 | 323.09 |
| | Financial assets | 11.90 | 16.57 |
| | Investments | | |
| | Loans | - | - |
| | Deferred tax assets (net) | - | - |
| | Other non-current assets | 0.50 | - |
| | | 2,945.97 | 2,950.56 |
| 2 | Current assets | | |
| | Inventories | 205.93 | 195.24 |
| | Financial assets | | |
| | Trade receivables | 65.82 | 63.88 |
| | Cash and cash equivalents | 7.45 | 2.88 |
| | Loans | 20.39 | 40.19 |
| | Other financial assets | 2.75 | |
| | Other current assets | 5.21 | 8.91 |
| | | 307.55 | 311.10 |
| | Total assets | 3,253.51 | 3,261.66 |
| B | Equity and liabilities | | |
| 3 | Equity | | |
| | Equity share capital | 964.35 | 980.17 |
| | Other equity | 1,764.86 | 1,780.62 |
| | Total equity | 2,729.20 | 2,760.79 |
| | Liabilities | | |
| 4 | Non-current liabilities | | |
| | Financial liabilities | | |
| | Borrowings | 57.13 | 65.99 |
| | Other financial liabilities | 3.07 | - |
| | Deferred tax liabilities (net) | - | |
| | | 60.20 | 65.99 |
| 5 | Current liabilities | | |
| | Financial liabilities | | |
| | Borrowings | 302.17 | 300.36 |
| | Trade payables | | |
| | a) Total outstanding dues of micro enterprises and small enterprises | - | - |
| | b) Total outstanding dues of creditors other than micro enterprises | 45.88 | 39.08 |
| | Other financial liabilities | 66.86 | 67.83 |
| | Other current liabilities | 49.20 | 27.61 |
| | | 464.11 | 434.88 |
| | Total equity and liabilities | 3,253.51 | 3,261.66 |

For RLF LIMITED
ADITYA
KHANNA
DIRECTOR

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| RLF LIMITED
Statement of Cash Flows
(Rs. In lacs) | | |
| --- | --- | --- |
| Particulars | March 31,2026
(Audited) | March 31,2025
(Audited) |
| Cash flow from operating activities | | |
| Net profit/ (loss) before tax | (31.60) | (5.08) |
| Adjustments for: | | |
| Depreciation and amortization expenses | 6.15 | 6.10 |
| Renatl Income | (0.63) | - |
| Rental Expense | 0.12 | - |
| Extraordinary items | - | 4.76 |
| Balance written back | (4.04) | - |
| Bad debts written off/provision for doubtful debts | 2.85 | - |
| Finance costs | 31.81 | 6.75 |
| Interest Income | (4.30) | - |
| Operating profit before working capital changes | 0.36 | 12.53 |
| Working capital adjustments: | | |
| Working capital adjustments: | | |
| (Increase) / decrease in trade receivables | (4.79) | 106.10 |
| Increase / (decrease) in trade payables and other liabilities | 10.84 | 8.60 |
| (Increase) / decrease in other current liabilities | 24.68 | (4.54) |
| (Increase) / decrease in Inventories | (10.69) | (75.20) |
| (Increase) / decrease in other current assets and non current assets | 9.79 | (2.14) |
| Cash (used in) / generated from operations | 30.19 | 45.36 |
| Direct taxes paid (net) | (1.42) | (0.15) |
| Net cash (used in) / generated from operating activities (A) | 28.77 | 45.21 |
| Cash flow from investing activities | | |
| Purchase of property, plant and equipment | (5.74) | (18.10) |
| Interest received | 1.55 | - |
| Loans and advances given (net) | 19.80 | (1.25) |
| Sale of Investments | - | - |
| Net cash (used in)/ flow from investing activities (B) | 15.61 | (19.35) |
| Cash flow from financing activities | | |
| Proceeds / (repayments) of long-term borrowings - (net) | (8.86) | (47.95) |
| Proceeds / (repayments) of short-term borrowings - (net) | 1.81 | 60.85 |
| Receipt of share call money on partly paid up shares | 0.02 | 0.09 |
| Finance costs paid | (32.77) | (39.20) |
| Security Deposit Received | - | - |
| Net cash flow from financing activities (C) | (39.82) | (26.21) |
| Net increase in cash and cash equivalents (A + B + C) | 4.57 | (0.36) |
| Cash and cash equivalents as at beginning of the period | 2.88 | 2.49 |
| Cash and cash equivalents as at the end of the period | 7.45 | 2.88 |
| Components of cash and cash equivalents | | |
| Balances with banks: | | |
| - On current accounts | 0.85 | 1.57 |
| Cash on hand | 6.59 | 1.32 |
| Total cash and cash equivalents as at the end of the period | 7.45 | 2.88 |

For RLF LIMINDS

Digitally signed by KATTA

KHANNA

Signature

11:34:57 +02:00

Director

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RLF Limited

Notes to the Audited financials results for the quarter and year ended March 31, 2026

1. Investors can view the unaudited financial results of RLF Limited ("the Company") on Company's website www.rlfld.com or on the websites of BSE (www.bseindia.com).

2. The above audited Financial Results of the Company for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on May 27, 2026.

3. The audited Financial Results of the Company have been prepared on accordance with the Indian Accounting Standards ("Ind AS") as prepared under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder.

4. The Company's Primary business segment is reflected based on principal business activities carried on by the Company. As per Indian Accounting Standard (Ind-As-108) "Operating Segments" as notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended, the Company operates in the reportable business segment i.e. "Textile Embroidery" and its new venture of Sports Academy.

5. As at March 31, 2026, the amount receivable in foreign currency from certain debtors of USD 29,278.89 is outstanding for more than 3 years. The Company is in the process of filing necessary documents with RBI and is confident that such delays will not require any adjustments to the financial statement of the Company for the year ended March 31, 2026.

6. Extraordinary item comprise of TDS receivables, Self assessment tax and provision of tax adjustment.

7. The Company has adopted revaluation model for land parcel. Although it is difficult for the management to have the correct value of land as on March 31, 2026, owing to the uncertainties with respect to the value of land.

The land parcel may come under green belt area and road widening area accordingly the management may get a settlement value against the land which is not the fair value. Although as per the report of external expert the value of land as on March 31, 2026 is Rs. 4007.48 lakhs.

1. The Company has defaulted in payment of TDS payable amounting to Rs. 85,242 which is outstanding for more than two years. Further no provision has been made for interest and penalty on the said outstanding liability. The management of the Company is in discussion with statutory authorities to settle the liability including fine and penalty.

2. The financial statements for the year ended March 31, 2026 reflected an excess of current liabilities over current assets of Rs.156.57 lakhs and losses from operations before tax of Rs. 31.60 lakhs. However, net worth of the Company is positive of Rs. 2,729.20 lakhs. Further management is taking various initiative including monetization of assets, recover of long outstanding dues, etc. Such initiatives will enable the Company to have sufficient funds to meet its financial obligations in an orderly manner.

3. Further, Net worth of the company is positive as per Company Act, 2013 of Rs 87.16 lakhs.

4. The Company had issued 99,88,883 equity shares of face value rs. 10. In accordance with the terms of issue the company has received entire money from shareholders against call. Except 3,45,423 shares are still in arrear. During the year ended March 31, 2026 the company has forfeited and cancelled 3,45,423 shares after the necessary approval from BSE Ltd.

5. The previous periods/year figure have been regrouped / reclassified, wherever necessary to confirm the current period classification.

6. The Figure of last quarters are the balancing figures between audited figures in respect of the financial year up to March 31, 2026 and March 31, 2025 and unaudited published year-to-end dates figures up to December 31, 2025 and December 31, 2024, respectively, being the date of the third quarter of the respective financial year which were subject to limited review.

Place: New Delhi
Date: 27.05.2026

For RLF Limited

For RLF LIMITED
ADITYA Prabhoyagand
KHANNA
KHANNA
Director

Aditya Khanna
Managing Director
DIN: 01860038

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RLF

RLF LIMITED

Phone: 011-4164 4995

011-4907 5251

Regd. Office: 14 kms, Gurgaon Pataudi Road, Village Jhund Sarai Veeran,
Distt. Gurgaon (Haryana) 122016
E-mail: compliance@rlfltd.com; teamunited83@gmail.com,
Website: www.rlfltd.com CIN: L74999HR1979PLC032747

Date: 27th May, 2026

To,
The General Manager
Department of Corporate Services
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai – 400001

Scrip Code: 512618
BSE Symbol: RLF

Subject: Declaration of Unmodified Opinion on the Audited Financial Results (Standalone) for the Financial Year ended 31st March, 2026 under Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Dear Sir/Madam,

Pursuant to the provisions of Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, we hereby declare that the Statutory Auditors of the Company, M/s. R K Bhalla & Co., Chartered Accountants (Firm Registration No. 024798N), have issued an Audit Report with an unmodified opinion on the Audited Financial Results (Standalone) of the Company for the financial year ended 31st March, 2026.

Kindly take the above declaration on record.

Thanking You,

For RLF Limited

ADITYA KHANNA
Digitally signed by ADITYA KHANNA
Date: 2026.05.27 18:02:16 +05'07

Aditya Khanna
Managing Director
DIN: 01860038