Submission of revised outcome of Board Meeting in compliance with the regulation 30 of the SEBI (LODR), Regulations, 2015

Toyam Sports Ltd (formerly Toyam Industries Ltd) filed a revised outcome of its January 9, 2026 Board Meeting, submitting unaudited standalone and consolidated financial results for H1 FY26 (half year ended September 30, 2025) along with related party transaction disclosures. On a standalone basis, total income for H1 FY26 stood at Rs 134.08 lakhs with a sharply reduced net loss of Rs 24.39 lakhs (vs Rs 366.41 lakhs loss in H1 FY25). Q2 FY26 standalone revenue from operations was Rs 47.48 lakhs with a net loss of Rs 8.81 lakhs. On a consolidated basis (including subsidiaries Kumite 1 League Pvt Ltd and Pacific Star Sports Services LLC), total income for H1 FY26 was Rs 565.38 lakhs but net loss widened sharply to Rs 883.19 lakhs (vs Rs 26.38 lakhs loss in H1 FY25), driven by higher operating and employee expenses. The auditor (ASGR & Co.) issued a qualified review report with six repeated qualifications: no expected credit loss provisioning on financial assets, no impairment analysis on loans given, possible non-compliance with RBI Act Section 45-IA (since financial assets exceed 50% of total assets), ongoing SEBI investigation with shares frozen by the Enforcement Directorate, unassessed economic benefits from merchandising agreements, and non-payment of statutory dues (TDS, professional tax) — which management attributed to fund shortage caused by losses in the LLC T20 Cricket League.