CRYSTAL BUSINESS SYSTEM LIMITED

Board Meeting and Approval

A meeting of the Board of Directors was held on Tuesday, 11th August 2026, from 12:00 PM to 06:30 PM at the company's registered office in New Delhi. The Board reviewed and approved the following items:

1. The Un-Audited Financial Results for the quarter ended 30th June 2026.

2. The Limited Review Report issued by the statutory auditors on the aforementioned financial results.

Key Quantitative Financial Figures (All amounts in ₹ Lakh)

Income Statement for Quarter Ended 30-Jun-26 (Q1 FY27):

  • Revenue from Operations: ₹97.60
  • Other Income: ₹4.35
  • Total Income: ₹101.95
  • Total Expenses: ₹191.23
  • Operating Cost: ₹142.94
  • Employee Benefit Expenses: ₹20.94
  • Finance Costs: ₹0.96
  • Depreciation and Amortisation: ₹6.92
  • Other Expenses: ₹19.48
  • Loss before tax and exceptional items: (₹89.28)
  • Loss before tax: (₹89.28)
  • Tax Expense: (₹0.16) [Deferred Tax]
  • Net Loss for the period: (₹89.12)
  • Total Comprehensive Income for the period: (₹89.12)
  • Earnings Per Share (Basic & Diluted): (₹0.09)

Comparative Financial Performance:

| Particulars | Q1 FY27 (30-Jun-26) | Q4 FY26 (31-Mar-26) | Q1 FY26 (30-Jun-25) | FY26 (31-Mar-26) |

| Revenue from Operations | ₹97.60 | ₹459.94 | ₹160.35 | ₹868.32 |

| Net Profit/(Loss) | (₹89.12) | ₹318.57 | (₹62.87) | ₹11.67 |

| EPS (₹) | (0.09) | 0.32 | (0.06) | 0.01 |

Auditor's Limited Review Report

The statutory auditor, BAS & CO LLP (FRN: 323347E/E300008), issued a limited review report with a qualification. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410.

The qualification states: "...it has come to our attention that the management has not considered the applicability of Employees' State Insurance Corporation (ESIC) contributions in respect of certain employees who, based on the salary records reviewed by us, appear to fall within the prescribed wage ceiling and fulfil the applicable eligibility criteria for coverage under the Employees' State Insurance Act, 1948."

The auditor concludes that this causes them to believe the financial results "may not have appropriately accounted for the related statutory liabilities, wherever applicable, and may not be in accordance with the applicable statutory requirements and other recognized accounting practices and policies." The report was signed by CA Ritika Agarwal (Designated Partner, M. No. 527731).

Notes to the Financial Results

1. The results were reviewed by the Audit Committee and approved by the Board of Directors on 11th August 2026. The statutory auditors have conducted a limited review.

2. The company operates in a single primary business segment, so no separate segment reporting is required as per IND AS 108.

3. Previous period figures have been regrouped/reclassified wherever necessary.