Bloom Dekor Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2026

1. By virtue of the Order dated 11th October, 2023 the Hon’ble National Company Law Tribunal (NCLT) Ahmedabad Bench, the Corporate Insolvency Resolution Process (CIRP) in relation to the Company was commenced under the provisions of the Insolvency and Bankruptcy Code,2016.(‘the Code”) Thereafter , the Hon’ble NCLT, Ahmedabad bench vide their order dated 18th June, 2026 have Approved the Resolution Plan(“Plan”) submitted by Dr. Sunil Gupta, the erstwhile Promoter along with the new Strategic Investor Mr Karan Singh Surjit Singh Wilkhoo and his affiliates/associates(“Investor”), who have agreed to invest fresh funds in the Company by virtue of preferential Allotment of Equity shares to be made by the Company as set forth in the Plan after reduction of the existing paid up share capital of the Company as envisaged in the Plan, and consequent thereto, Dr. Sunil Gupta and his family ceases to be promoter/ Promoter Group of the company, and the Investor and his affiliates will be reclassified as the Promoter/Promoter Group of the Company. As per the Plan, the management and control of the corporate debtor is in the hands of the Investor. The said resolution plan also provides for infusion of funds by the successful resolution applicant for payment to Creditors, capital restructuring and revival of business of the Company as contemplated under the Plan. The effect of the Plan will be given in the books of accounts of the Company after the plan is fully implemented.

2. The above unaudited standalone financial results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on August 14, 2026. The statutory auditors have carried out limited review of above result.

3. The unaudited standalone financial results are prepared in accordance with the Indian Accounting Standards 34 "Interim Financial Reporting" as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment Rules), 2016.

4. As per Indian Accounting Standard 108 on 'Operating Segment' (Ind AS 108), the company has only one reportable segment i.e. Laminate and Doors

5. The figures for the corresponding previous period have been restated/regrouped wherever necessary, to make them comparable.

6. The Company doe not have any subsidiary or Joint Ventures or associate companies as on 30/06/2026.

7. The Company has trade payables in foreign currency outstanding for more than three years as at 30th June, 2026 amounting to Rs. 150.37 lakhs payable to its foreign Suppliers. As explained to us, the Company is in the process of evaluating appropriate course of action for compliance with Foreign Exchange Management Act, 1999 and any other applicable law on account of delay in payment of above dues.