Reply to Clarification- Financial results

TECIL CHE REGISTERED OFFICE CORPORATE OFFICE P.O. CHINGAVANAM 1" FLOOR, ANJANA COMPLEX, DIST.- KOTTAYAM, KERALA - 686 531 VYTTILA-AROCR BYEPASS ROAD, EMAIL ID : tecilchingavanam@gmail.com KUNDANNOOR, KOCHI-682 304 CIN No. : L24299KL1945PLC001206 TEL: 0484-4850063 / 62 /61 Website : www.tecilchemicals.com EMAIL ID : tecilchingavanam@gmail.com 02.07.2026 The Manager Listing Department, National Stock Exchange of India Limited, Exchange Plaza,5th Floor, Plot No. C/1, G Block, Bandra-Kurla Complex, Bandra-East, Mumbai- 400 051 Symbol: TECILCHEM Subject: Revised Outcome of the Board Meeting held on May 27, 2026 pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements}, Regulations, 2015 Dear Sir/Madam, Please find enclosed the revised Outcome of the Board Meeting held on May 27, 2026, along with a clarification letter addressing the queries raised in respect of the Audited Standalone Financial Statements for the quarter and financial year ended March 31, 2026 along with Statutory Auditors’ Report with unmodified opinion as on date are enclosed herewith. The above is for your kind information and record. Yours Truly, For TECIL Chemicals and Hydro Power Limited Jofin John Company Secretary & Compliance Officer Encl: As above HYDRO POWER LTD. REGISTERED OFFICE CORPORATE OFFICE P.O. CHINGAVANAM 1" FLOOR, ANJANA COMPLEX, DIST.- KOTTAYAM, KERALA - 686 531 VYTTILA-AROCR BYEPASS ROAD, EMAIL ID : tecilchingavanam@gmail.com KUNDANNOOR, KOCHI-682 304 CIN No. : L24299KL1945PLC001206 TEL: 0484-4850063 / 62 /61 Website : www.tecilchemicals.com EMAIL ID : tecilchingavanam@gmail.com 02.07.2026 The Manager Listing Department, National Stock Exchange of India Limited, Exchange Plaza,5th Floor, Plot No. C/1, G Block, Bandra-Kurla Complex, Bandra-East, Mumbai- 400 051 Symbol: TECILCHEM Subject: Clarification Regarding Difference in Profit/Loss Figure Between PDF Financial Statements and XBRL Filing for the Quarter and Year ended 31° March, 2026 Dear Sir/Madam, With reference to your query seeking clarification regarding the difference in the Profit/Loss figure appearing in the PDF version of the Financial Statements and the XBRL filing submitted by the Company for the quarter and year ended 31st March, 2026, we wish to submit the following for your kind consideration: The Company incurred a net loss during the financial year under review. The financial information submitted through the XBRL filing was correctly reported and accurately reflected the financial position and financial performance of the Company. However, in the PDF version of the Financial Statements, the corresponding Profit/Loss figure was inadvertently presented as a profit due to an unintended formatting/formula error in the final document. Consequently, the loss amount was displayed without the appropriate indication. This was purely an inadvertent presentation error in the PDF version and does not affect the underlying financial results, audited financial statements, or any other disclosures contained therein. We hereby confirm that the Audited Financial Statements, as approved by the Board of Directors, reflect the correct financial position of the Company, and that the XBRL filing contains the correct Profit/Loss figure. The corrected Financial Statements with balancing figure note are enclosed herewith for your kind consideration and record. We sincerely regret this inadvertent error and assure you that the Company has taken note of the same. We shall exercise greater diligence and strengthen our review procedures to ensure that such errors do not recur in future. We request you to kindly take the above clarification and the enclosed corrected Financial Statements on record. | Yours Truly, For TECIL Chemicals and Hydro Power Limited Jofin John Company Secretary & Compliance Officer Encl: As above REGISTERED OFFICE CORPORATE OFFICE P.O. CHINGAVANAM 1°" FLOOR, ANJANA COMPLEX, DIST.- KOTTAYAM, KERALA - 686 531 VYTTILA-AROOR BYEPASS ROAD, EMAIL ID : tecilchingavanam@gmail.com KUNDANNOOR, KOCHI-682 304 TEL: 0484-4850063 / 62 /61 CIN No. : L24299KL 1945PLC001206 Website : www.tecilchemicals.com EMAIL ID : tecilchingavanam@gmail.com STATEMENT OF STANDALONE AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31ST MARCH,2026 (Rs. in Lukhs) Quartr Endel Noar fvied SN Particutars SistMar20%6 | 3isiDec20s S Mar208 | i Mar026 |31 Mar 208 Audicd Uasdied At Awited it [INCOME B T [REVENUE FROM OPERATIONS B 7 [omERiNcoME [ Tor 5o oor 5 e 000 = Go1 0.01 0.01 ) Stock of Matsrials 3nd Serviees consumed Sock-inrade ) Changesi Imcaoft fnoishred is goods.&s iWoIcPk @) Excise duty on sal of goods ©) Emplpes Bengts Expenses i) 755 T¥s Fusnce cons 5 57 Deprciton el Amortsion Expomes T 57 T o T30 1) Other Expenses ) Share Regier P 040 55 e o§ o A Lisimgs 202 508 S 08 i) Foos o Exienal ol a0 T EET 325 ) Lose on sl of Austs : 1) AGM Expemes - [0 o ) Otherpemes 75 To: 508 .57 ol Expenses Tt 715 1030 ¥y 5| Profit before exchans (b} gain o s p comtracts,exceHpemtsi aonnd aalx (1) (16.46) (7.29) (10.29) @2.47) (38.74) 5 [xchange (1051 gaim om swap contracts < s 7_|PROFIT (LOSS) BEFORE EXCEPTIONAL ITEVIS & TAX o (16.46) (725) (10.29) w2.47) 879) T [EXCEPTIONAL ITEVIS [PROFIT BEFORE TAX (16.40) =) [EF¥E) JECE T [T AX EXPENSE P = 5 - 5 2 Cumon Tax - . - _ b Dofired Tax , - : 5 [TOTOF ATLAX EXPENSE £ = 5 - , T1_[PROFIT FOR THE PERIOD = T6.16) @35) W02 2.47) Gaa) T2 [OTHER COMPREHENSINICVOVEE A o e o P o = - o e vs e v e ee T 5 - ) o 0 btP t o 8o ot s Bl DT E T Ot Copechre o : [Toralofather comprehensive Income - - 5 5 5 T5_[TOTAL COMIPREHENSIVE INCOMIE FOR THE PERIOD FIIoE (1646 .25) (1029) 2| Ga7a) T+ [Bsicand Died Farsngs pr Shae o 1 G009 ©.01) ©09) 0.22) (©30) 15 [PATD P SHARE CAPITAL (Face Veof Re 10° e, T89637 .37 1637 189637 %637 Te_[OTHER EQUITY - B Notes: 1 The above Audited Standalone Financial Resulls for the Quarter and Year ended 31st March, 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their respecive meeting held on May 27, 2028. The Statutory Auditors have provided the Audit Report on these Financial Results with an unmodified opinion. The Board,at its Meeting.also tock on record Audit Report submitted by the Auitors. 2 The Audited Standalone Financial Results for the Quarter and Financial Year ended 31st March 2026 have been prépared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (ind AS) prescribed under Section 133 of the Companies Act, 2013, read with rules relevant hereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the Reguiation’) as amended The figures for the quarter and year ended 31st March, 2026 are the balancing figures between the audited figures for the full financial year ended 315t March, 2026 and the published year-to-date figures up 10 the quarter ended 31st December, 2025, which were subjected to fimited review. 4 The Company is not having any subsidary Company 5 The Company is having ane segment and no other reportable segment in terms of Ind AS 108 in ‘Operating Segment. & Previous year's/ period's figures have been regrouped / reciassified, wherever necessary, to conform to the classification on the current year's Iperiod's classffication 7 Exceptional and/orExtraordinary items adjusted in the statement of Profit and Loss in accordance with ind-AS RulesiAS Rules,whichever is applicable: Date: 02.07.2026 Place: Kochi DIN:01866682 REGISTERED OFFICE CORPORATE OFFICE P.O. CHINGAVANAM 1 FLOOR, ANJANA COMPLEX, DIST.- KOTTAYAM, KERALA - 686 531 VYTTILA-AROOR BYEPASS ROAD, EMAIL ID : tecilchingavanam@gmail.com KUNDANNOOR, KOCHI-682 304 CIN No. : L24299KL1945PLC001206 TEL: 0484-4850063 / 62 /61 Website : www.tecilchemicals.com EMAIL ID : tecilchingavanam@gmail.com Cash Flow Statement for the Vear ended 31st March, 2026____(Amount Rs. in Lakhs) PaFticlais Asat Asat 31-03-2026 | 31-03-2025 A CASH FLOW FR [Showing first 8,000 characters — download PDF for full document]