Board Meeting Details

The Board of Directors meeting was held on August 07, 2026, at the Registered Office of the Company. The meeting commenced at 02:00 PM and concluded at 02:30 PM.

Items Approved

1. The Un-Audited Financial Results (Standalone) for the Quarter ended June 30, 2026, in pursuance of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

2. Independent Auditor's Limited Review Report on Un-Audited Financial Results (Standalone) of the Company for the quarter ended June 30, 2026

Financial Results Summary (Rs. In Lakhs)

Quarter Ended June 30, 2026 (Unaudited)

  • Revenue From Operations: Nil
  • Other Income: Not specified
  • Total Revenue: Not specified (shown as special character)
  • Employee Benefits Expense: ₹2.31
  • Other Expenses: ₹31.31
  • Total Expenses: ₹33.62
  • Profit/(Loss) before Tax: (₹33.62)
  • Tax Expense: Nil
  • Profit/(Loss) for the period: (₹33.62)
  • Total Comprehensive Income: (₹33.62)
  • Paid Up Equity Share Capital: ₹840.90 (Face Value of ₹10 each)
  • Reserves: (₹49.81)
  • Basic EPS: (₹1.60)
  • Diluted EPS: (₹1.60)

Comparative Figures

Quarter Ended March 31, 2026 (Audited)

  • Revenue From Operations: ₹116.18
  • Other Income: ₹5.77
  • Total Revenue: ₹121.95
  • Employee Benefits Expense: ₹4.03
  • Other Expenses: ₹55.24
  • Total Expenses: ₹59.27
  • Profit/(Loss) before Tax: ₹62.68
  • Current Tax: ₹7.70
  • Profit/(Loss) for the period: ₹54.98
  • Total Comprehensive Income: ₹54.98
  • Paid Up Equity Share Capital: ₹840.90
  • Reserves: (₹16.19)
  • Basic EPS: ₹1.38
  • Diluted EPS: ₹1.58

Quarter Ended June 30, 2025 (Unaudited)

  • Revenue From Operations: Not specified
  • Other Income: Not specified
  • Total Revenue: Not specified (shown as special character)
  • Employee Benefits Expense: Not specified
  • Other Expenses: ₹1.54
  • Total Expenses: ₹1.54
  • Profit/(Loss) before Tax: (₹1.54)
  • Profit/(Loss) for the period: (₹1.54)
  • Total Comprehensive Income: (₹1.54)
  • Paid Up Equity Share Capital: ₹30.00
  • Reserves: (₹43.68)
  • Basic EPS: ₹0.05
  • Diluted EPS: ₹0.05

Year Ended March 31, 2026 (Audited)

  • Revenue From Operations: ₹135.50
  • Other Income: ₹7.02
  • Total Revenue: ₹142.52
  • Employee Benefits Expense: ₹5.25
  • Other Expenses: ₹103.63
  • Total Expenses: ₹108.88
  • Profit/(Loss) before Tax: ₹33.64
  • Current Tax: ₹7.70
  • Profit/(Loss) for the period: ₹25.94
  • Total Comprehensive Income: ₹25.94
  • Paid Up Equity Share Capital: ₹840.90
  • Reserves: (₹16.19)
  • Basic EPS: ₹0.74
  • Diluted EPS: ₹0.74

Additional Notes from Financial Statements

1. The results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 07, 2026 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

2. The results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS-34 "Interim Financial Reporting" prescribed under Section 133 of Companies Act, 2013 read with relevant rules issued thereunder and other accounting pronouncements generally accepted in India.

3. The results are available on the company website: covidhtechnologies.com

4. The Company is engaged in IT/ITES business in one segment only and hence there are no separate reportable segments as per Ind AS-108 "Operating Segments".

5. Figures of corresponding previous periods have been regrouped and reclassified wherever considered necessary to correspond with current period's presentation.

Independent Auditor's Report

Auditor: GMKS & Co, Chartered Accountants (FRN: 139767W)

Partner: Abhijit Mundada (M No.: 134685)

Report Date: August 07, 2026

UDIN: 261346850ABDAU4734

Auditor's Conclusion

Based on their review conducted in accordance with Standard on Review Engagements (SRE 2410), nothing has come to their attention that causes them to believe that the accompanying Statement contains any material misstatement or has not disclosed the information required to be disclosed in terms of SEBI Regulations.

The review was limited primarily to making inquiries of Company personnel and analytical procedures applied to financial data, providing moderate assurance but less than an audit.