With the captioned subject, please find attached herewith financial result for the quarter ended 30th June 2025

Vikas WSP Ltd, which has been under Corporate Insolvency Resolution Process (CIRP) since February 2022, submitted a revised outcome attaching the Q1 FY26 results that were missed in the previous day's filing. The company's affairs are managed by Resolution Professional Mr. Darshan Singh Anand, and a resolution plan from M/s Arcbolt Space and Foods Pvt Ltd approved by the Committee of Creditors in August 2022 is still awaiting NCLT approval. The auditor (A.K. Chadda & Co.) issued a qualified conclusion, flagging non-assessment of impairment on tangible assets, unconfirmed balances (including a Rs. 423 crore land parcel under tracing), missing Fixed Asset Register due to a past ransomware attack, and pending reconciliation of creditor claims. The auditor also included an Emphasis of Matter noting continuous losses, current liabilities exceeding current assets, and defaults in borrowings and statutory dues, creating material uncertainty on going concern status. Q1 FY26 shows a profit before tax of around Rs. 1,877.71 lakhs with a tax credit of Rs. 888.31 lakhs, though this is reported in a highly compromised financial reporting environment.