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These unaudited consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards ("Ind AS") as prescribed under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standard) Rules, 2015, as amended. <BR> 2. These unaudited consolidated financial results were reviewed and recommended by the Audit Committee of the Board and approved by the Board of Directors of the Company at their meeting held on 11 Feb 2026. <BR> 3. The above unaudited consolidated financial results includes the financial results of the subsidiaries named (1) Staytop Systems, Inc., USA. (2) Roqit Greenfleet Digital Solutions Private Limited. (3) ETO Motors Private Limited and step down subsidiary name ETO Mobility Services Private Limited. <BR> 4. The unaudited consolidated financial results for the quarter & nine months ended 31 December 2025 presented were subjected to a "Limited review" by the Statutory Auditors of the Company. An unqualified report was issued by them thereon. <BR> 5. During the quarter the Company's Equity Shares holding in the subsidiary named ETO Motors Private Limited has increased from 1,90,35,746 to 1,97,68,354 buy way conversion of ICD given by the company to ETO Motors Private Limited, for 7,32,608 Equity Shares @ INR110/- for each Equity Share. Consequently the Equity Shareholding of the Company in ETO Motors Private Limited changed from 58.51% to 56.29%. <BR> 6. The group's revenues in the segment named “USA - Information Technology Services / Software Services” has reduced significantly over the period of time, accordingly this segment is derecognised for Segment Reporting. <BR> 7. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of legal opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as Statutory impact of new Labour Codes under Exceptional items in the standalone interim statement of profit and loss for the period ended December 31, 2025. The incremental impact consisting of gratuity of 4.28 million primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> 8. Previous period figures have been re-grouped / re-classified wherever necessary.2025-04-012025-12-31UnauditedConsolidated9331200002858000096170000000015861000036070000927300007423800001029790000-680900001326600006457000027550000400002759000003698000000003698000069100004389000076900000-3992000084180000-40290000522620000100.720.72000.720.72Operating Expenses214560000Other Expenses108350000Operating Expenses493170000Other Expenses249210000Information Technology / Software Services29690000Software License262290000E- Vehicle Mobility115940000Information Technology / Software Services74160000Software License580600000E- Vehicle Mobility28061000040792000093537000020000002250000405920000933120000Information Technology / Software Services12870000Software License25320000E- Vehicle Mobility8520000Information Technology / Software Services20070000Software License25040000E- Vehicle Mobility15610000467100006072000017030000360700003703000092740000-7350000-68090000Information Technology / Software Services0Software License3083800000E- Vehicle Mobility1289310000437311000004373110000Information Technology / Software Services0Software License157670000E- Vehicle Mobility1015700000117337000001173370000-980000-6910000009800006910000UnauditedtrueP MURALI & COtrue2028-11-30