Trigyn Technologies Ltd. — Interim / Quarterly Report 2026

Feb 10, 2026

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February 10, 2026

BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza Dalal Street Plot no. C/1, G Block Mumbai – 400 001 Bandra Kurla Complex Bandra (East) Mumbai - 400 051 Scrip Code: 517562 Scrip ID: TRIGYN Company Code: TRIGYN

Subject: Outcome of Board Meeting of the Company held today i.e. Tuesday, February 10, 2026

Dear Sir / Madam,

In compliance with the provisions of Regulations 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI (LODR) Regulations, 2015”) (including any statutory modification(s), amendment(s) or re-enactment(s) thereof for the time being in force), we hereby inform you that the Board of Directors of the Company, at their meeting held today i.e. Tuesday, February 10, 2026, has, inter alia, considered and approved the following item of agenda:

i. Standalone and Consolidated Un-audited Financial Results, along with the Limited Review Reports issued by the Statutory Auditors thereon, for the third quarter and nine months ended December 31, 2025, as recommended by the Audit Committee of the Company.

The copy of the Limited Review Report submitted by the Statutory Auditors both on the Consolidated and Standalone Results is attached.

The Board meeting commenced at 05:00 P.M. and concluded at 08.00 P.M.

You are requested to please take the same on record.

Thanking You,

For Trigyn Technologies Limited Anmol Digitally signed by Anmol Sanjay Sanjay Chaturvedi Date: 2026.02.10 Chaturvedi 20:01:26 +05'30' Anmol Chaturvedi Company Secretary & Compliance Officer Membership No. ACS 73871

Trigyn Technologies Limited

27 SDF-1, SEEPZ, Andheri (East), Mumbai 400 096, India. Phone: +91-22-6140-0909 | Email: ro@trigyn.com www.trigyn.com | CIN: L72200MH1986PLC039341

9, Shendge Avenue, 2nd Floor 2nd Street, K. Kamraja Road, Bangalore, 560042 e-mail: bipul@vrohatgi.com

Chartered Accountants

V.ROHATGI & CO.

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Independent Auditors’ Limited Review Report on Consolidated Unaudited quarterly and year-to-date Financial Results of Trigyn Technologies Limited for the quarter ended 31[st] December 2025 Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

To The Board of Directors of Trigyn Technologies Limited,

1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Trigyn Technologies Limited (“the Parent”) and its subsidiaries (the Parent and its subsidiaries together referred to as “the Group”), and its share of the net profit/(loss) after tax and total comprehensive income / loss of its associates and joint ventures for the quarter ended 31[st] December 2025 and for the period from 1[st] April 2025 to 31[st] December 2025 (“the Statement”), being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.

2. This statement, which is the responsibility of the Parent’s management and approved by Parent’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard for Interim Financial Reporting ("Ind AS-34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued there under and other accounting principles generally accepted in India.

Our responsibility is to express a conclusion on the statement based on our review.

1. We conducted our review of the statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditors 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 do not express an audit opinion.

We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.

1. These Unaudited Consolidated Financial Results include results of the following entities:

Sl. No.	Particulars	Relation
**1. **	Trigyn Technologies Limited	HoldingCompany
**2. **	Trigyn Technologies (India) Private Limited	Subsidiary
**3. **	LeadingEdge Infotech Limited	Subsidiary
**4. **	Trigyn Technologies Inc.	Subsidiary
**5. **	Trigyn Technologies Schweiz GmbH, Switzerland	Subsidiary (under Liquidation)
**6. **	Trigyn Fin-Tech Private Limited	Subsidiary
**7. **	Trigyn E-Governance Private Limited	Subsidiary
**8. **	Trigyn Eduexpert Private Limited	Subsidiary
**9. **	Trigyn Healthcare Private Limited	Subsidiary

1. Without qualifying our opinion, attention is invited to the following matters: -

2. Note No. 5 A) of the Unaudited Standalone Financial Result with respect to nonaccounting of Quarterly Guaranteed Revenue Totalling Rs. 80 crores. The Company's stand for non-booking of revenue is on the ground that it is probable that the Company will not be able to collect the consideration to which it is entitled under the contract in the near future. We have relied on the independent expert's opinion that " the company may postpone the recognition of revenue till such time there is reasonable certainty on realization of consideration " (as fully explained in the Notes).

Also, ( refer Note No. 7 of unaudited standalone result and Note No. 6 of Unaudited consolidated financial result ) ECL provision on receivables is provided on the basis of independent expert's opinion obtained as of 31[st] March 2022. For the quarter ended 31[st] December 2025, ECL has been provided following the same basis of calculations (as fully explained in the notes).

• Note No. 5 B) ) read with Note No 6 g) of the Unaudited Standalone Financial Result with respect to toll collection project for parking sites in Nashik there was no collection of tolls during the earlier financial year and in the current quarter on account of various issues. The company has been sent termination notice in September 2023. The company has filed for Commercial Arbitration under Arbitration and Conciliation Act, 1996. The company has filed a petition before the High Court for removal and substitution of the appointed Arbitrator. The NMSCDCL has invoked the Bank Guarantee on 20.10.2025. The unamortized Capital Cost carried forward in the Balance Sheet as of December 31, 2025, stands at Rs. 3.75 Crores.

• Note No. 6 a) to h) of the Unaudited Standalone Financial Result, with respect to pending legal suits for recovery (As fully explained in the Notes).

• Note No. 8 b) of the Unaudited Consolidated Financial Result with respect to legal case filed against a subsidiary of the group claiming damages amounting to USD 1.29 lakhs (as fully explained in the notes).

• Note No. 4 of the Unaudited Consolidated Financial Result with respect to preparation of financial statements of two subsidiaries on going concern basis for the reason stated in the said note.

• Note No. 4 of the Unaudited Standalone Financial Result, with respect to necessary approval and permissions from RBI under FEMA regulations and carrying forward of balances in respect of wound-up overseas subsidiaries and step-down overseas subsidiaries. These balances which are fully provided for have no bearing on the profitability nor on the assets and liabilities position of the Company (as fully explained in the Notes).

• Note No. 5 of the Unaudited Consolidated Financial Results regarding the management certified accounts of the subsidiaries as on 31[st] December 2025. (as fully explained in the notes).

• Note No. 8 of the Unaudited Standalone Financial Result, with respect to a show cause cum demand notice received from GST department for the F.Y. 2019-20 to FY 2022-23 of Rs. 9.08 crores disallowing the Input Tax Credit claimed by the Company during that period. The Company has responded with justification. The matter is pending before the Joint Commissioner of the Department. (As fully explained in the notes).

• Note No. 7 of the Unaudited Consolidated Financial Result with respect to reclassification of comparative financial results to give the effect of a subsidiary categorised as a discontinued operation (as fully explained in the notes).

Our conclusion is not modified in respect of this matter.

1. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement of Unaudited Consolidated Financial Results prepared in accordance with applicable Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other recognized accounting practices and policies generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended from

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time, including the manner in which it is to be disclosed, or that it contains any material misstatement.

1. We did not review the interim financial information of eight subsidiaries-Trigyn Technologies Inc, USA, Trigyn Technologies (India) Private Limited, Leading Edge Infotech Limited and Trigyn Technologies Schweiz GmbH, Switzerland, Trigyn Fin-Tech Private Limited, Trigyn E-Governance Private Limited, Trigyn Eduexpert Private Limited and Trigyn Healthcare Private Limited included in the consolidated unaudited financial results, whose interim financial information reflects total revenue of Rs.21,536 lakhs and Rs. 64,552 lakhs (Including group Company transaction), total net profit/(loss) after tax of Rs. (64) lakhs and Rs. 644 lakhs (Including group Company transaction and net of losses of Discontinued Operations of Trigyn Technologies Schweiz GmbH) and total comprehensive income of Rs. 619 lakhs and Rs 3,451 lakhs (Including group Company transactions and net of losses of Discontinued Operations of Trigyn Technologies Schweiz GmbH) for the quarter ended 31[st] December 2025 and for the period from 1[st] April 2025 to 31[st] December 2025, respectively, as considered in the unaudited consolidated financial information.

2. The interim financial results of Trigyn Technologies Inc, USA; Trigyn Technologies Schweiz GmbH, Switzerland; Leading Edge Infotech Limited; Trigyn Technologies (India) Private Limited; Trigyn Fin-Tech Private Limited; Trigyn E-Governance Private Limited; Trigyn Eduexpert Private Limited and Trigyn Healthcare Private Limited have not been reviewed and are certified by the Management.

For V. Rohatgi & Co. Chartered Accountants Firm Registration Number: 000980C

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CA Arun Kumar Mishra Partner Membership No.: 076038 UDIN: 26076038XIRLMQ3332

Place: Bangalore Date :10[th] February 2026

	(Rupees in lakhs) Registered Office: 27, SDF-I, SEEPZ, Andheri (East), Mumbai 400 096 TRIGYN TECHNOLOGIES LIMITED STATEMENT OF CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025	(Rupees in lakhs) Registered Office: 27, SDF-I, SEEPZ, Andheri (East), Mumbai 400 096 TRIGYN TECHNOLOGIES LIMITED STATEMENT OF CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025	(Rupees in lakhs) Registered Office: 27, SDF-I, SEEPZ, Andheri (East), Mumbai 400 096 TRIGYN TECHNOLOGIES LIMITED STATEMENT OF CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025	(Rupees in lakhs) Registered Office: 27, SDF-I, SEEPZ, Andheri (East), Mumbai 400 096 TRIGYN TECHNOLOGIES LIMITED STATEMENT OF CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025	(Rupees in lakhs) Registered Office: 27, SDF-I, SEEPZ, Andheri (East), Mumbai 400 096 TRIGYN TECHNOLOGIES LIMITED STATEMENT OF CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025	(Rupees in lakhs) Registered Office: 27, SDF-I, SEEPZ, Andheri (East), Mumbai 400 096 TRIGYN TECHNOLOGIES LIMITED STATEMENT OF CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025	(Rupees in lakhs) Registered Office: 27, SDF-I, SEEPZ, Andheri (East), Mumbai 400 096 TRIGYN TECHNOLOGIES LIMITED STATEMENT OF CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025
		Quarter ended			Nine Months ended		Year ended
		DECEMBER 31 2025	SEPTEMBER 30 2025	DECEMBER 31 2024	DECEMBER 31 2025	DECEMBER 31 2024	MARCH 31 2025
	Revenue from operations Other income	Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
		25,803.19 441.78	24,195.14 407.61	20,669.68 437.85	72,448.30 1,293.40	65,731.72 1,346.78	89,779.08 1,773.94
	Total income	26,244.96	24,602.75	21,107.53	73,741.70	67,078.50	91,553.02
	Expenses Cost of materials consumed Purchases of Materials including overheads Changes in inventories of finished goods, work-in-progress and stock-in-trade Employee benefit expense Finance costs Depreciation, depletion and amortisation expense Other Expenses	- (3.69) 3.69 12,294.02 46.30 71.67 13,493.08	- - - 12,371.42 62.97 86.22 11,604.34	- (12.65) 69.65 10,988.24 28.68 102.86 9,663.20	- (2.84) 2.84 36,716.30 162.82 235.43 35,728.49	- 250.78 (156.18) 35,888.29 89.05 376.61 28,376.56	- 266.38 (127.24) 48,212.57 277.20 500.98 39,495.93
	Total other expenses	25,905.08	24,124.95	20,839.98	72,843.05	64,825.11	88,625.81
	Totalprofit/(loss) before exceptional items and tax	339.88	477.80	267.54	898.66	2,253.40	2,927.21
	Exceptional items	179.63	-	-	179.63	117.84	117.84
	Totalprofit/(loss) before tax	160.25	477.80	267.54	719.02	2,135.56	2,809.37
	Tax expense Current tax Tax pertainning to prior years Deferred tax	(21.11) 69.45 44.12	249.93 (238.26) (64.12)	523.81 38.16 (449.29)	378.97 224.96 (47.28)	1,098.00 38.16 (53.60)	940.36 191.27 330.15
	Netprofit/(loss) for theperiod from continuing operations	67.78	530.25	154.86	162.37	1,052.99	1,347.59
	Profit/(loss) from discontinued operations before tax Tax expense of discontinued operations Net profit/(loss) from discontinued operation after tax	1.34 - 1.34	(3.04) - (3.04)	(22.37) 9.00 (31.37)	(26.92) - (26.92)	(123.93) 7.89 (131.82)	(162.71) 7.92 (170.63)
	Totalprofit/(loss) forperiod	69.12	527.21	123.48	135.45	921.16	1,176.94
	Other Comprehensive income (OCI): Continuing Operations: A (i) Items that will not be reclassified to profit or loss (ii) Income tax relating to items that will not be reclassified to profit or loss B (i) Items that will be reclassified to profit or loss (ii) Income tax relating to items that will be reclassified to profit or loss	285.38 (71.60) 682.57 -	(251.25) 143.81 2,033.79 -	2.51 (2.83) (340.28) -	79.41 32.44 2,768.13 -	30.61 (8.48) (59.62) -	1,951.00 (477.13) 1,334.30 -
	Total Other Comprehensive Income / (Loss) from ContinuingOperations(Net of Tax)	896.36	1,926.35	(340.60)	2,879.98	(37.49)	2,808.17
	Discontinued Operations:
	B(i)Items that will be reclassified toprofit or loss	(1.08)	(2.86)	(0.77)	(3.91)	(13.95)	(14.44)
	Total Other Comprehensive Income / (Loss)from Discontinued Operations(Net of Tax)	(1.08)	(2.86)	(0.77)	(3.91)	(13.95)	(14.44)
	Total Other Comprehensive Income /(Loss)	895.27	1,923.49	(341.37)	2,876.07	(51.44)	2,793.73
	Total Comprehensive Income /(Loss)	964.39	2,450.70	(217.88)	3,011.52	869.72	3,970.67
	Earnings per equity share
	Basic earnings (loss) per share from Continuing operations Diluted earnings(loss) per share from Continuingoperations	0.220 0.220	1.72 1.72	0.50 0.50	0.53 0.53	3.42 3.42	4.38 4.38
	Discontinued operations
	Basic earnings (loss) per share from discontinued operations Diluted earnings(loss) per share from discontinued operations	0.004 0.004	(0.01) (0.01)	(0.10) (0.10)	(0.09) (0.09)	(0.43) (0.43)	(0.55) (0.55)
	Earnings per equity share for Continued & discontinued operations
	Basic earnings (loss) per share Diluted earnings(loss) per share	0.225 0.225	1.71 1.71	0.40 0.40	0.44 0.44	2.99 2.99	3.82 3.82
Place : Stamford USA Date : 10th February 2026		For Trigyn Technologies Limited Bhavana Rao Vice Chair & Executive Director (DIN : 02326788)

Trigyn Technologies Ltd Notes to Consolidated Financials Results

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• 1 The unaudited financial statement for the quarter & nine months ended December 31, 2025 has been reviewed by the audit committee and approved by the Board of Directors on 10th February 2026.

The financial results of the company have been prepared in accordance with Indian Accounting Standards (IND AS), the provisions of the Companies Act, 2013, and guidelines issued by the Securities and Exchange Board of India.

• 2 In terms of IND AS 108, the company is having single reportable segment i.e., “Communication and information technology staffing support services”.

• 3 The company has provided for gratuity and leave encashment on proportionate basis as per actuarial valuation report for the year ended 31st March 2025 and as per the four Labour Codes notified by the Govt. of India as on 21st November 2025, except in case of overseas subsidiaries where provision is made as per local applicable laws.

• 4 The financial statements of subsidiaries Leading Edge Infotech Limited (LEIL) and Trigyn Technologies India Private Limited (TTIPL) have been prepared on going concern basis despite the negative net worth of the Company as at the year end. As of 31st December 2025, both the above companies are not in a position to meet their commitments on their own and are totally dependent on the financial support of the Holding company. The management is in the process of taking steps to revive the business and is also exploring other alternates such as merger/amalgamation/liquidation. Since both the companies are supported by the holding company, the financial statements have been prepared on going concern basis despite the negative net worth of these Companies at the year-end.

• 5 The quarterly results of eight subsidiaries namely Trigyn Technologies Schweiz GmbH, Switzerland (voluntary liquidation in progress, refer to note no 7), Trigyn Technologies Inc, USA, Trigyn Technologies (India) Private Limited, Leading Edge Infotech Limited, Trigyn EduExpert Pvt Ltd, Trigyn e-Governance Pvt Ltd, Trigyn Fin-Tech Pvt Ltd and Trigyn Healthcare Pvt Ltd are management certified.

• 6 Other expenses of the Company includes ECL provision for the quarter ended Nil for TTInc and Rs. 2.74 Crores for TTL, for nine months ended Rs. 0.27 Crores for TTInc and Rs. 8.54 crores for TTL respectively. The Total cumulative ECL provision is Rs. 2.99 crores of TTInc & Rs. 61.09 Crores of TTL.

• 7 The figures for the quarter ended 31st December 2024, the Nine months ended 31st December 2024, and the year ended 31st March 2025 have been restated in these results to reflect the classification of the TTS (foreign subsidiary) as a discontinued operation in accordance with Ind AS 105.

• 8 Pending Legal Cases:

a) Legal Case filed by TTINC related to loan given to AM Alloy Industries SDN BHD incorporated under laws of Malaysia.

The Company is involved in an ongoing civil litigation matter before the appropriate court. The matter is currently at various procedural stages. A hearing on one of the Defendant’s (D3) application for striking out the case (Enc. 23) was scheduled for 23rd July 2025.

Additionally, a hearing on the Defendants’ application to include additional parties in the matter (Enc. 68) was listed for 25th August 2025. Another Defendant (D7) has filed a separate application to strike out the case (Enc. 74), which was scheduled to be heard on 3rd September 2025.

The trial in this matter is expected to be held over multiple dates, as follows: 3rd to 5th February 2026, 12th March 2026, 30th and 31st March 2026, and 1st to 2nd April 2026, with further dates on 6th and 7th April 2026. The Company continues to monitor the proceedings through its legal counsel and will make appropriate disclosures as and when material developments occur.

The Court heard the matter of Enc. 68 first and since we cannot appear for the proposed additional parties (since technically they are yet to be a party to the suit), the court allowed the Defendants’ application and was given 30 days to file in the new cause papers with the additional parties and additional amendments related to the new parties. Cost of the matter was made as cost in the cause.

• 1) Raja Mohan Rao Potluri

• 2) NYK Gourmet International Sdn Bhd

• 3) A Maheswary A/P S Arjunan

b) Legal Case filed against TTIPL

The litigation history (Including arbitrations consolations & mediations) J. Kohli & Anr. v. Ram Bhagwat & Ors. The suit was filed in May, 2002 praying inter alia for a decree of permanent injunction in favor of J. Kohli restraining the Defendants (Trigyn is Defendant No. 3 in the plaint) from infringing the copyright of the Plaintiff registered vide ROC-L/19459 and claiming damages valued at USD 129,000 (equivalent to Rs 60.63 lakhs.) In this case, the recording of evidence is complete. The Court held that the matter shall be listed for final arguments in the regular matter list on the basis of the seniority. The matter was referred to Samadhan, Delhi High Court Mediation Centre with the consent of both the parties. However, the mediation has failed, and the matter has been referred back to the court for hearing. It is currently listed at Item no. 24 before the Court of HMJ Avnish Jinghan of the Hon’ble Delhi High Court on the list of “Final Matters” for arguments.

The management has evaluated the pending legal cases in consultation with its legal counsel, and believe that it has got a good case and expects a favorable outcome.

9 Figures for the previous quarter have been regrouped and reclassified, wherever necessary, to correspond with the current period’s presentation.

Place : Stamford USA Date : 10th February 2026

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For Trigyn Technologies Limited Bhavana Rao Vice Chair & Executive Director (DIN : 02326788)

Chartered Accountants

V.ROHATGI & CO.

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9, Shendge Avenue, 2nd Floor 2nd Street, K. Kamraja Road, Bangalore, 560042 e-mail: bipul@vrohatgi.com

Independent Auditors’ Limited Review Report

Review Report to

Board of Directors of Trigyn Technologies Limited ,

Limited Review Report on Unaudited Standalone quarterly and year-to-date Financial Results of Trigyn Technologies Limited for the quarter ended 31[st] December 2025 pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015 (as amended)

1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Trigyn Technologies Limited (“the Company”) for the period ended 31[st] December 2025 ("the statement”).

2. This statement, which is the responsibility of the company's management and approved by Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard for Interim Financial Reporting ("Ind AS-34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued there under and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").

Our responsibility is to issue a report on these financial statements based on our review.

1. We conducted our review of the statement in accordance with the Standard on Review Engagements (SRE) 2410, " Review of Interim Financial Information Performed by the Independent Auditors 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 financial statements are free of material misstatement. A review of interim financial information is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion.

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1. Without qualifying our opinion, attention is invited to the following matters: -

2. Note No. 4 of the statement, with respect to necessary approval and permissions from

3. RBI under FEMA regulations and carrying forward of balances in respect of wound-up overseas subsidiaries and step-down overseas subsidiaries. These balances which are fully provided for have no bearing on the profitability nor on the assets and liabilities position of the Company (as fully explained in the Notes).

4. Note No. 5 A) of the statement with respect to non-accounting of Quarterly Guaranteed Revenue Totalling Rs. 80 crores. The Company's stand for non-booking of revenue is on the ground that it is probable that the Company will not be able to collect the consideration to which it is entitled under the contract in the near future. We have relied on the independent expert's opinion that " the company may postpone the recognition of revenue till such time there is reasonable certainty on realization of consideration " (as fully explained in the Notes).

Also, ( Refer note 7 ) ECL provision on receivables is provided on the basis of independent expert's opinion obtained as of 31[st] March 2022. For the quarter ended 31[st] December 2025, ECL has been provided following the same basis of calculations (as fully explained in the notes).

• Note No. 5 B) read with Note No 6 g) with respect to toll collection project for parking sites in Nashik there was no collection of tolls during the earlier financial year and in the current quarter on account of various issues. The company has been sent termination notice in September 2023. The company has filed for Commercial Arbitration under Arbitration and Conciliation Act, 1996. The company has filed a petition before the High Court for removal and substitution of the appointed Arbitrator. The NMSCDCL has invoked the Bank Guarantee on 20.10.2025. The unamortized Capital Cost carried forward in the Balance Sheet as of December 31, 2025, stands at Rs. 3.75 Crores.

• Note No. 6 a) to h) of the statement, with respect to pending legal suits for recovery (As fully explained in the Notes).

• Note No. 8 of the statement, with respect to a show cause cum demand notice received from GST department for the F.Y. 2019-20 to FY 2022-23 of Rs. 9.08 crores disallowing the Input Tax Credit claimed by the Company during that period. The Company has responded with justification. The matter is pending before the Joint Commissioner of the Department. (As fully explained in the notes).

Our report is not modified on the above matter.

5. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of Unaudited Standalone Financial Results prepared in accordance with applicable Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended from time, including the manner in which it is to be disclosed, or that it contains any material misstatement.

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Place: Bangalore Date: 10[th] February 2026

For V. Rohatgi & Co. Chartered Accountants Firm Registration Number: 000980C

CA Arun Kumar Mishra Partner

Membership No.: 076038 UDIN: 26076038XOHCTS8470

	(Rupees in lakhs) TRIGYN TECHNOLOGIES LIMITED Registered Office: 27, SDF-I, SEEPZ, Andheri (East), Mumbai 400 096 STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025	(Rupees in lakhs) TRIGYN TECHNOLOGIES LIMITED Registered Office: 27, SDF-I, SEEPZ, Andheri (East), Mumbai 400 096 STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025	(Rupees in lakhs) TRIGYN TECHNOLOGIES LIMITED Registered Office: 27, SDF-I, SEEPZ, Andheri (East), Mumbai 400 096 STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025	(Rupees in lakhs) TRIGYN TECHNOLOGIES LIMITED Registered Office: 27, SDF-I, SEEPZ, Andheri (East), Mumbai 400 096 STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025	(Rupees in lakhs) TRIGYN TECHNOLOGIES LIMITED Registered Office: 27, SDF-I, SEEPZ, Andheri (East), Mumbai 400 096 STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025	(Rupees in lakhs) TRIGYN TECHNOLOGIES LIMITED Registered Office: 27, SDF-I, SEEPZ, Andheri (East), Mumbai 400 096 STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025	(Rupees in lakhs) TRIGYN TECHNOLOGIES LIMITED Registered Office: 27, SDF-I, SEEPZ, Andheri (East), Mumbai 400 096 STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2025
		Quarter ended			Nine Months ended		Year ended
		DECEMBER 31 2025	SEPTEMBER 30 2025	DECEMBER 31 2024	DECEMBER 31 2025	DECEMBER 31 2024	MARCH 31 2025
	Revenue from operations Other income	Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
		6,279.23 40.32	4,342.20 24.90	3,514.18 1,541.95	14,162.45 134.86	10,605.00 1,644.72	15,307.91 1,712.33
	Total income	6,319.55	4,367.10	5,056.13	14,297.31	12,249.73	17,020.24
	Expenses Cost of materials consumed Purchases of Materials including overheads Changes in inventories of finished goods, work-in-progress and stock-in-trade Employee benefit expense Finance costs Depreciation, depletion and amortisation expense Other Expenses	-	- - - 2,717.58 56.20 68.84 1,396.83	- (12.65) 69.65 2,770.77 26.34 78.79 1,080.83	- (2.84) 2.84 7,971.41 141.78 186.77 5,391.00	- 250.79 (156.18) 8,172.70 74.83 269.92 3,180.96	- 266.38 (127.24) 11,061.35 247.38 341.85 4,413.22
		(3.69) 3.69 2,667.00 37.93 54.38 3,054.45
	Total other expenses	5,813.76	4,239.45	4,013.73	13,690.96	11,793.02	16,202.95
	Totalprofit/(loss) before exceptional items and tax	505.80	127.65	1,042.40	606.35	456.71	817.30
	Exceptional items	179.61	4.72	2.07	189.24	127.25	129.21
	Totalprofit/(loss) before tax	326.19	122.92	1,040.32	417.11	329.45	688.09
	Tax expense Current tax Tax pertainning to prior years Deferred tax	86.61 73.09 33.55	167.00 117.83 (9.90)	193.38 38.16 (17.14)	354.13 584.69 (3.63)	276.63 38.16 (53.60)	428.56 191.27 (68.60)
	Net Profit/(Loss) for theperiod from continuing operations	132.93	(152.00)	825.93	(518.09)	68.27	136.86
	Profit/(loss) from discontinued operations before tax Tax expense of discontinued operations Netprofit/(loss)from discontinued operation after tax	- - -	- - -	- - -	- - -	- - -	- - -
	Totalprofit/(loss) forperiod	132.93	(152.00)	825.93	(518.09)	68.27	136.86
	Other Comprehensive income (OCI) : Continuing Operations : A (i) Items that will not be reclassified to profit or loss (ii) Income tax relating to items that will not be reclassified to profit or loss B (i) Items that will be reclassified to profit or loss (ii) Income tax relating to items that will be reclassified to profit or loss	284.47 (71.60) - -	(255.31) 143.81 - -	11.23 (2.83) - -	36.81 32.44 - -	33.68 (8.48) - -	1,835.31 (477.13) - -
	Total Other Comprehensive Income /(Loss)	212.88	(111.50)	8.40	69.25	25.20	1,358.18
	Discontinued Operations: B(i)Items that will be reclassified toprofit or loss	-	-	-	-	-	-
	Total Other Comprehensive Income / (Loss)from DiscontinuedOperations(Net of Tax)	-	-	-	-	-	-
	Total Other Comprehensive Income /(Loss)	212.88	(111.50)	8.40	69.25	25.20	1,358.18
	Total Comprehensive Income /(Loss)	345.81	(263.50)	834.33	(448.84)	93.47	1,495.03
	Earnings per equity share
	Continued operations
	Basic earnings (loss) per share from Continuing operations Diluted earnings(loss) per share from Continuingoperations	0.43 0.43	(0.49) (0.49)	2.68 2.68	(1.68) (1.68)	0.22 0.22	0.44 0.44
	Discontinued operations
	Basic earnings (loss) per share from discontinued operations Diluted earnings(loss) per share from discontinued operations	- -	- -	- -	- -	- -	- -
	Earnings per equity share for Continued & discontinued operations
	Basic earnings (loss) per share Diluted earnings(loss) per share	0.43 0.43	(0.49) (0.49)	2.68 2.68	(1.68) (1.68)	0.22 0.22	0.44 0.44
Place : Stamford USA Date : 10th February 2026		For Trigyn Technologies Limited Vice Chair & Executive Director (DIN : 02326788) Bhavana Rao

Trigyn Technologies Ltd Notes to Standalone Financials Results

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• 1 The audited financial statement for the quarter and nine months ended 31st December 2025 has been reviewed by the Audit Committee and approved by the Board of Directors on February 10, 2026.

The financial results of the company have been prepared in accordance with Indian Accounting Standards (IND AS), the provisions of the Companies Act, 2013, and guidelines issued by the Securities and Exchange Board of India.

• 2 In terms of IND AS 108, the company is having a single reportable segment i.e., “Communication and information technology staffing support services”.

• 3 The company has provided for gratuity and leave encashment expenses on proportionate as per actuarial valuation report for the year ended 31st March 2025. In addition to this, the Government of India on November 21, 2025 notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of legal opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as Statutory impact of new Labour Codes under Exceptional Items in the interim statement of profit and loss for the period ended December 31, 2025. The incremental impact (difference as per old rules and a new Social security code) is Rs. 268.17 Lakhs consists of gratuity of Rs. 185.27 Lakhs (including Rs. 179.63 related to past services shown as Exceptional items) and Leave encashment Rs. 82.90 Lakhs. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed.

• 4 Investments, Receivables and Loans and advances include balances in the accounts relating to overseas subsidiaries and step down overseas subsidiaries which were wound-up/liquidated/under liquidation in the earlier years and are fully provided for, are as under :

(Rupees in lacs)	(Rupees in lacs)	(Rupees in lacs)
Particulars	31st December 2025	31st March 2025
Investments Ecapital Solutions(Bermuda)Ltd*	50,972.96	50,972.96
Debtors Trigyn Technologies Limited,UK*	60.09	60.09
Loans and Advances Trigyn Technologies Limited, UK eVector Inc USA eCapital Solutions (Mauritius) Limited eVector India Private Limited	20.76 0.27 2.09 0.10	20.76 0.27 2.09 0.10

*The company has carried forward in the book of accounts the balance of the above-mentioned overseas subsidiaries which has been wound up. The company is awaiting approval from the Reserve Bank of India for writing off these balances.

The process for obtaining necessary approval and permissions from the Reserve Bank of India (RBI) under FEMA regulations is in progress. In view of this, Investments, Loans & advances, and provision for doubtful debts and impairment in the value of investments are retained and other entries are given effect in the books of account which are subject to the approval of RBI. This matter is being carried forward for more than 9 years.

5 Major Contracts of the company

- A) Implementation and Management of Cloud Based Virtual Classroom System in Identified Schools in Andhra Pradesh

The total contract value of the Andhra Pradesh State Fibernet Limited (APSFL) project amounts to Rs. 160 Crores inclusive of GST. This comprises Rs. 80 crores for the supply of materials and installation of video conferencing equipment and the balance Rs. 80 crores towards operations and maintenance. The company has completed a major portion of the supply contract. Balance work at 59 schools, 1 District Studio and Central Studio is still pending for completion due to non-allotment of sites from APSFL.

The Company has recognized revenue of Rs. 79.90 crores in respect of the supply contract which includes unbilled revenue of Rs. 49.73 lacs up to 31st December 2025. This is in line with IND AS 115 – (Revenue from contracts with customers) accounting for contracts based on completion of the performance obligation.

Trigyn Technologies Ltd Notes to Standalone Financials Results

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Against the milestone billings done of Rs. 79.40 crores, Rs. 17.90 crores have been received and balance of Rs. 61.50 crores are outstanding for more than 6 years. The Company is also holding an inventory of Rs. 2.17 crores as on 31st December 2025.

The operation and maintenance part of the contract was taken up in February 2019. The management has not booked any Quarterly Guaranteed Revenue on this part of the contract amounting to Rs. 80 crores, in view of uncertainty of collection.

Keeping in view the old outstanding of Rs. 61.50 crores being carried forward and poor collection till date, the management is of the view that their decision for not accounting unbilled revenue for AMC charges is justified and proper due to uncertainty of collection. In support of the management’s stand, the company has obtained an opinion from a subject matter expert as of 31st March 2022.

The management has not classified the outstanding balance as doubtful of recovery and no provision has been made towards old outstandings. However, as per the Company’s policy, the company has made an Expected Credit Loss (ECL) provision of Rs. 2.80 crores in Quarter 3 of the financial year 2025-26. The cumulative ECL provision made is Rs. 58.70 crores for the above outstanding.

B) Design, Development, Implementation, Operation, and Maintenance of Smart Parking Solution at Nashik

Nashik Municipal Smart City Development Corporation Ltd (NMSCDCL) had issued a termination notice to the company on September 4, 2023 on account of dispute with the company. The company has made adequate provision for the claim raised by NMSCDCL and have contested the termination by filing for Commercial Arbitration with the Commercial Division in Nashik to seek appropriate reliefs under the Arbitration and Conciliation Act, 1996.

NMSCDCL had appointed Mr. Jayant T. Nashikar as their arbitrator. Statement of Claim to be filed by TTL (Claimant) was filed on 20th August, 2025 and Statement of Defence was filed by Respondents as on 17th October, 2025. TTL has filed a petition before the High Court for removal and substitution of the appointed Arbitrator.

For comprehensive details on this legal matter, please refer to Note no. 6(g).

Regarding the financial performance during the quarter, we have charged a total expenditure of Rs. 26.17 lakhs in the Statement of Profit & Loss. Additionally, we have amortized an amount of Rs. 22.48 lakhs related to the capitalized portion of completed sites in the quarter.

The unamortized Capital Cost carried forward in the Balance Sheet as of December 31, 2025, stands at Rs. 3.75 Crores.

C) BharatNet Project Phase III

During the quarter, Trigyn has entered into a business agreement with the Consortium consisting of Panache Newage Technology Private Limited and Xentric Integrated Solutions Private Limited to cover the execution of the project under BharatNet Phase III. The expected order value is Rs. 119.74 Crores.

• 6 Pending legal suits

a) Legal case filed by the company against Millennium Synergy Pvt. Ltd. and Iram Technologies Pvt. Ltd.

The company has filed a special civil suit for the recovery of the damages from the above-mentioned parties. Suit continues against Millennium Synergy Pvt. Ltd. till date. Ex-parte decree is awaited to claim damages as Millenium Synergy has not filed W.S. in the matter. The next date of Hearing is 12.02.2026.

b) Case filed by Iram Technologies Pvt. Ltd. against the company

Cheque bouncing case has been filed by Iram Technologies Pvt. Ltd. against the company in Small Causes Court, Bengaluru under Section 138 of the Negotiable Instruments Act. In lieu of the above cheque, the company had cleared the liability and had requested the complainant to return the postdated cheques. However, the complainant has proceeded in filing the case against the company under Section 138 of the Negotiable Instruments Act. The company's lawyer presented arguments and filed written statements on behalf of the company. On 9th December 2021 relying on the purchase order, the Small Causes Court, Bengaluru had asked the company to deposit 20% of the purchase order value within 60 days. The company filed an appeal with Honorable High Court of Karnataka against the above order and obtained an interim stay on the order passed by the Small Causes Court, Bengaluru. On 11th July, 2023, the Counsel of accused filed a memo. On 9th November 2023 accused was absent, EP filed. Counsel for the accused filed memo produced the internet copy of stay order from the High court website matter is stayed. The matter was stayed and was posted for hearing on 7th February 2024.

On 7th February 2024, the accused was absent from the court proceedings. A memorandum was filed on this date and awaiting further orders from the court. Next hearing date is 3rd March 2026.

Trigyn Technologies Ltd Notes to Standalone Financials Results

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c) Toshniwal Enterprises Control Limited (TECL)

The company and TECL entered an MOU on 24-April-2019 to work on the ONGC project. Insolvency proceeding against TECL was admitted on 22-11-2019 at NCLT – Kolkata. ONGC terminated the contract on 29-11-2019. The Company’s advocate had filed an application with NCLT in September 2020. There were certain defects raised by the Registry department while scrutinizing the file. The same was duly corrected by the company’s advocate and the matter was heard by the NCLT Kolkata bench on April 8, 2021. The Bench condoned the delay in submitting the claim by the company. Further, it allowed the application of the company and directed the resolution professional to verify and accept the claim on its merit. NCLT has ordered the commencement of liquidation of the Toshniwal Enterprises Control Limited on 4th April 2022 and the stakeholders were called upon to submit their claim with proof. The matter was last heard on 27.06.2022 and Counsel appearing for Liquidator submitted the preliminary report and list of stakeholders. The recent Order dated 28th August, 2025 directed the Petitioner to serve the copy of the application and granted two weeks’ time to the Respondent to file its reply. The matter is pending and is expected to be listed for final hearing.

d) Suit filed against ESDS Software Solution Pvt. Ltd. by the Company

The company had filed a suit in the Bombay High Court on August 2, 2019, appealing that the above party is restrained from terminating the consortium agreement and honor their commitments under the master service agreement. The court has appointed an arbitrator in the above matter.

The final award was given by the Arbitrator on 24-02-2024. ESDS was instructed to refund Rs. 75 Lacs to Trigyn after deducting the litigation cost of Rs. 12,78,900. Trigyn has filed its petition challenging Arbitration award in the High Court on May 7, 2024. The Arbitration petition is pending before Hon’ble High Court, Bombay for hearing.

e) ISYX Technologies India Private Limited.

Trigyn had received a notice from District Legal Service Authority, Krishna at Machilipatnam under Commercial Courts Act 2015 for mediation on claim for Rs. 5.09 Crores Principal and Rs. 2.42 Crores as interest calculated till 28-10-2022.

We had requested for four weeks’ time, thereafter we have not received any communication from the authority. We had received a notice from the Special Court for Trial and Disposal of Commercial Dispute at Vijayawada, AP and the written statement on behalf of Trigyn was submitted on September 23, 2024. The hearing took place on November 4, 2024 for inspection & objections compliance. The hearing took place on 21st January, 2025 for framing of issues.

The matter was listed on 28.4.2025 to file 12A Mediation Application and Commercial Suit in Machilipatnam court against ESDS and Gumbhi as parties.

Mediation Application No. G.L.No.985/2025 was filed before the Machilipatnam Court against ISYX Technologies and GUMBHI as Defendant parties. A fresh notice was issued to Trigyn and matter was listed on 27.01.2026. As no one appeared on behalf of the opposite parties, the Court has directed issuance of a fresh notice. The next hearing is scheduled for 10.02.2026.

Separately under the Insolvency and Bankruptcy Act, 2016, ISYX issued a demand notice on 12th September, 2025 to which TTL responded on 6th October, 2025.

- f) Dispute for non payment of amount for services provided by ESDS Software

The commercial dispute was submitted against Trigyn in Nashik, District Legal Service Authority for pre-institution mediation. Thereafter a commercial suit was filed against Trigyn in Civil Court Senior Division Nashik on 05-08-2023. First date of hearing was on 11th August 2023. The matter has been disposed on 2nd August 2024. The Hon’ble court has directed to re-register the suit as Summary Suit. Both the parties shall remain present after re-registration of the said suit.

The case was re-registered as Summary Civil Suit on 7th August 2024. The court had issued summons to the Company to appear before the court. In this respect the Company has filed Vakalatnama and submission to allow the court to appear through advocate. The next date of hearing is 5th March, 2026.

g) Arbitration filed seeking relief on notice of termination by Nashik Municipal Smart City Development Corporation Ltd (NMSCDCL)

A termination notice was issued to Trigyn for the Smart Parking project with a demand for encashment of the Bank Guarantee of INR 1.9 crores and termination payment of Rs. 2.5 crores. Trigyn initiated arbitration proceedings before the District Court, Nashik, where an interim stay on invocation of the Bank Guarantee was granted and subsequently continued until the appointment of an Arbitrator. As Nashik Smart City did not appoint its Arbitrator, Trigyn approached the Hon’ble Bombay High Court, which appointed Shri Arun Dhavale as Sole Arbitrator. Arbitration proceedings commenced, including preliminary meetings, filing of Statement of Claim by Trigyn and Statement of Defence by the Respondents. Despite the subsisting disputes, the Respondent invoked the Bank Guarantee on 20.10.2025. Separately, Trigyn filed an application under Section 9 before the District Court, Nashik, seeking a stay on the retendering process, pursuant to which NMSCDCL has undertaken not to retender.

A petition under Section 15 seeking removal/substitution of the Arbitrator is presently pending before the Hon’ble Bombay High Court, with the next hearing scheduled on 17.02.2026.

Trigyn Technologies Ltd Notes to Standalone Financials Results

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• ’ h) Arbitration filed seeking Ad interim relief against TCIL s termination notice (Telecommunications Consultants India Limited) Trigyn has received a termination notice on 23.09.2025 against which we have filed a petition was filed under Section 9 of the Arbitration and Conciliation Act seeking ad‑interim relief restraining TCIL from acting on its termination notice and from taking any consequential steps during the pendency of arbitration. The Court granted the ad‑interim relief, with the order passed on 28.11.2025. Additionally, a petition under Section 11(6) of the Act was filed for appointment of a Sole Arbitrator in terms of Clause 2.10 of the Notice Inviting Tender dated 23.09.2022. Notice was issued to the Respondents, and the matter, listed on 08.01.2026, has been made returnable on 26.02.2026.

The management has evaluated all the pending legal cases in consultation with their legal counsel and they believe that they have got a good case and expect a favorable outcome in most of the above cases.

• 7 Other expenses of the Company include ECL provision Rs.2.74 crores for Q3. The cumulative ECL provision made is Rs. 61.09 crores.

• 8 The company has received a show cause cum demand notice from GST department for the F.Y. 2019-20 to F.Y. 2022-23 of Rs. 9.08 crores disallowing the Input Tax Credit claimed by the company during that period. The company has responded for show cause cum demand notice. The matter Is pending before the Joint Commissioner, Mumbai. Hearing is ongoing.

The Company believes that Department claim is not just assumptive in nature but also clearly contrary to the scheme of GST being a value added tax and to the scheme of SEZ Act 2005 to not burden the SEZ units with taxation.

• 9 The exceptional item for the quarter and Nine months ended represents provision for the loan given to the subsidiary Rs. (0.02) Lakhs and Rs. 9.61 Lakhs respectively. Also refer note no 3.

• 10 A search u/s 132 of the Income Tax Act was conducted by the Income Tax department on 29th August 2018. Thereafter the notices were issued for the block assessment for the period 2014-15 to 2019-20 (7 assessment years). The company has received the assessment orders for said Block raising a fresh demand of Rs.3.14 crores. The main reason for the demand is on account of adjustments to the returned income made at the processing stage and in one case dividend distribution tax credit has not been considered by the department which has resulted in wrongful addition. There being mistakes apparent from records, the company filed appeals/rectifications wherever applicable in consultation with the company’s tax advisors. Hearing is in progress.

11 Secured Loans and Working Capital Facilities

As on 31st December 2025, the Company has availed sanctioned working capital facilities of Rs.102 crore from banks, consisting of Rs.40 crore fund-based and Rs.62 crore non-fund-based Bank guarantees against 100% FD.

Utilisation under the fund-based limit was Rs. 6.82 crore & under non fund based was Rs. 7.08 crore as of the reporting date. The Rs. 40 crore borrowing is secured by:

• The Company’s own immovable property valued at ₹448.14 lakh;

• Collateral security in the form of immovable property provided by Priyaraja Electronic Limited (a promoter group entity

• A personal guarantee by Promoter Director Dr. Potluri Raja Mohan Rao; and

• Corporate guarantees provided by Priyaraja Electronic Limited and Trigyn Technology Inc. (a 100% subsidiary of the

The value of Corporate Guarantee as on date is determined at Rs.9.93 Lakhs. It has not been considered in this financial statement since the amount is not material.

Trigyn Technologies Ltd Notes to Standalone Financials Results

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• 12 Investment of Trigyn in IIRM Holdings Limited is 29,15,554 shares. As on 31st December 2025, each share of IIRM Holdings Limited is valued at Rs.91.04 per share amounting to unrealized gain on investment of Rs. 335.29 Lakhs. The same has been shown under OCI.

• 13 The balance of United Telecoms Limited (UTL) & its associate companies in the books of Trigyn Technologies Limited as of 31st December 2025 is as follows:

is as follows:
Particulars	Amount (Rs. in lakhs)
Receivable from Promuk Hoffman International Pvt. Ltd.	70.00
SecurityDeposit to United Telecoms Limited forpremises rented	34.55
Rental advance to United Telecoms Limited	68.21
SecurityDeposit to Aktivolt Celtek Pvt Ltd. forpremises rented	22.75
Receivable from United Telecoms Limited given as an advance for bidding for new project and providing expertise	500*
Receivable from Priyaraja Electronics Limited given as an advance for bidding for new project and providing expertise	200*

• Excluding provisions made for Interest receivable upto 30th June 2025 from United Telecoms Limited Rs. 105 lakhs and Priyaraja Electronics Limited Rs. 42 lakhs.

• 14 Earnings per share for the interim periods are not annualised.

• 15 Figures of the previous quarter/period/year have been regrouped and reclassified, wherever considered necessary to correspond with the current period presentation.

For Trigyn Technologies Limited

Place : Stamford USA

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Date : 10th February 2026

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Bhavana Rao Vice Chair & Executive Director (DIN : 02326788)