Bloom Dekor Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Dec 2025

1. The Hon’ble National Company Law Tribunal (NCLT) Ahmedabad Bench vide its order dated 11th October, 2023 in CP(IB)/127/AHM/2020 has admitted the Corporate Debtor (‘the Company’) into Corporate Insolvency Resolution Process (CIRP) under section 9(5)(i) of the Insolvency and Bankruptcy Code and appointed Ms. Vineeta Maheshwari Insolvency Resolution Professional (IRP) and thereafter she was confirmed as Resolution Professional in the 1st meeting of Committee of Creditors (‘COC’). The RP had preferred an application for approval of the Resolution plan before the Hon’ble NCLT, Ahmedabad bench which has been disposed by the Hon’ble bench and remanded back the matter for consideration of the Plans by COC. The said Order has been challenged by the Successful resolution applicant (‘SRA’) before the Hon’ble National Company law Appellate Tribunal (‘Hon’ble NCLAT’) and the Hon’ble NCLAT has granted stay on the operation of the Impugned Order. Subsequently, in view of the withdrawal of the Appeal before the Hon’ble NCLAT, the Resolution Professional is in the process of taking further appropriate steps in the matter.

2. The above unaudited standalone financial results for the quarter ended December 31, 2025 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on January 23, 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 31/12/2025

7. For the Quarter ended on 31st December , 2025, the company has not made provision for Interest on Inter Corporate Deposit (ICD) Taken from Non-Banking Financial Company (NBFC) in the books of accounts. Had the company made the provision for ICD taken from NBFC for the quarter ended on 31st December , 2025, the Loss for the quarter ended would have been higher by Rs. 1.12 lakhs and current liabilities would have been higher to that extent. The above is in violation of Effective Interest Method to the finance cost as per the requirement of lnd AS 109 'Financial Instruments.Further, it has been informed by Resolution Professional that since the company is in CIRP, and the claim of NBFC being admitted on CIRP date, hence the further interest cannot be booked till the resolution plan for the corporate debtor is approved by Adjudicating Authority.

8. The Government of India has consolidated 29 existing labour legislations in to a unified frame work comprising four labour codes viz Code on Wages, Code on Social Security 2020 and occupational saftey, Health and working Conditions code 2020 (Collectively referred to as the New Labur code) These codes have been made effective from November 21,2025 For the Quarter ended on 31st December , 2025.The corresponding all supporting Rules under these codes are yet to be notified.Based on the managment's assessement and acturial valuation, the company has considered the impact of gratuity laiblity arising from the implemenation of the New Labour Codes and accordingly,financial impact of the same has been recognised as an expenses in the Current quarter, The assessement of other impacts, if any on employee benefit arising from the New labour codes will be undertaken and accounted for upon notification of the relevant rules by the appropirate authorities.

9. The Company has trade payables in foreign currency outstanding for more than three years as at 31st December, 2025 amounting to Rs. 143.44 lakhs payable to its foreign Suppliers. As explained to us, Currently the Management/ Resolution Professional (RP) 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. However, we are unable to comment on the likely outcome and its consequential impact on the financial statements for the quarter ended 31st December 2025 for non-compliance with any provisions under FEMA Act, 1999 or any other law applicable.