With reference to the captioned subject and pursuant to Regulation 30 read with Schedule III of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) ....

The Board of IDream Film Infrastructure Company met on February 13, 2026, and approved the Unaudited Standalone and Consolidated Financial Results for the quarter and nine months ended December 31, 2025. The Statutory Auditor, Kanu Doshi Associates LLP, issued an unqualified (clean) Limited Review Report, noting no material misstatements. Notably, the consolidated results include subsidiary Aha Parks Limited only up to December 10, 2025, as the company sold its 5% stake (50,000 shares) in Aha Parks to Aha Holdings Private Limited, recognizing a gain shown as an Exceptional item. The Board also executed a Share Purchase Agreement on December 22, 2025, for a change of control transaction where Promoters are selling 4,000 equity shares to AEA Holdings and Norcelle Capital Partners (Singapore) at Rs. 3,170 per share (total ~Rs. 126.64 crore), triggering a mandatory open offer to public shareholders. A preferential issue of 1,20,01,680 equity shares on a swap basis for acquisition of SofBpo Global Services (Target Company) was approved by shareholders at the EGM on January 27, 2026, and regulatory approvals are awaited.