Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September 2026 (Q2 FY26, H1 FY26)

Nature of Filing / Announcement: Outcome of Board Meeting and Submission of Unaudited Standalone and Consolidated Financial Results pursuant to Regulation 30 and 33 of SEBI (LODR) Regulations, 2015.

Date of Board Meeting / Approval: 13th November 2026

Audit Opinion: Limited Review Report - Clean. The auditors, Bhuta Shah & Co. LLP, state that based on their review, nothing has come to their attention that causes them to believe that the accompanying statement contains any material misstatement.

Auditor’s Comment: The auditors included an 'Other Matter' paragraph noting that GB Global has been amalgamated with its parent company, DLH, vide the NCLT order dated 12 August 2026 and that pending de-listing, the company continues to comply with listing obligations.

Key Financial Highlights [Amounts in Lacs of INR]

Standalone Results:

For the Quarter Ended 30.09.2026:

  • Revenue from Operations: ₹5,142.51
  • Total Income: ₹6,535.43
  • Net Profit: ₹1,140.50
  • EPS: ₹2.28 (not annualized)

For the Half Year Ended 30.09.2026:

  • Revenue from Operations: ₹8,018.82
  • Total Income: ₹10,892.27
  • Net Profit: ₹1,320.57
  • EPS: ₹2.64 (not annualized)

Standalone Assets & Liabilities as on 30.09.2026:

  • Total Assets: ₹82,058.97
  • Total Equity: ₹41,818.75
  • Cash and Cash Equivalents: ₹883.77
  • Debt: Not Specified under short-term or long-term borrowings in the provided balance sheet excerpt.

Consolidated Results (GB Global Ltd. and its wholly owned subsidiary, Flowline Developers Private Limited):

For the Quarter Ended 30.09.2026:

  • Revenue from Operations: ₹14,519.43
  • Total Income: ₹14,519.43
  • Net Profit: ₹3,033.52
  • EPS: ₹6.06 (not annualized)

For the Half Year Ended 30.09.2026:

  • Revenue from Operations: ₹26,441.74
  • Total Income: ₹26,441.74
  • Net Profit: ₹5,116.00
  • EPS: ₹10.23 (not annualized)

Consolidated Assets & Liabilities as on 30.09.2026:

  • Total Assets: ₹87,340.57
  • Total Equity: ₹49,680.65
  • Cash and Cash Equiguvalents: ₹1,011.57
  • Long Term Borrowings: ₹884.71
  • Short Term Borrowings: Not Specified

Segment-wise Performance:

The company operates in Textiles and Infrastructure Projects segments.

For the Quarter Ended 30.09.2026 (Consolidated):

  • Textiles: Segment Revenue ₹7,304.11; Segment Result (Loss) ₹(1,982.71)
  • Infrastructure Projects: Segment Revenue ₹15,285.79; Segment Result (Profit) ₹7,116.21

The Infrastructure Projects segment was the primary driver of revenue and profit growth during the period.

Corporate Actions:

Not Specified. The document does not announce any dividends, buybacks, splits, or capital raises.

Other Significant Information:

  • Entities in Consolidation: The consolidated results include GB Global Limited and its wholly owned subsidiary, Flowline Developers Private Limited.
  • Related Party Transactions: The Board considered and approved the related party transactions of GB Global Limited for the quarter and half year ended 30th September 2026.
  • Scheme of Amalgamation: The merger note provides a detailed background on the amalgamation, which was initiated under Sections 230-232 of the Companies Act, 2013. DLH was the holding company of GB Global, owning approximately 99.93% of its paid-up equity share capital prior to the amalgamation.