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Sheetal Date: 13/08/2026 BSE Limited National stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, Plot. No C/1, G Block Dalal Street Bandra-Kurla Complex Mumbai 400001 Bandra (East), Mumbai 400051 Scrip Code: 540757 Trading Symbol: SCPL Sub: Outcome of the Board Meeting held on 13 August, 2026. Dear Sir/Madam, With reference to the captioned subject matter, we would like to inform you that the Board of Directors of the company at its meeting held today i.e., Thursday, 13" August, 2026 at the Registered office of the Company situated at G | D C PLOT NO. 75 to 81, Amreli, Gujarat, India, 365601 inter-alia, considered and approved the following: 1. The Un-Audited Financial Results of the Company for the Quarter ended on 30" June, 2026. 2. Statutory Auditors’ Limited Review Report on Un-Audited Financial Results of the Company for the Quarter ended on 30" June, 2026. The Meeting of the board of directors of the company commenced at 11:00 am and concluded at 11:50 am. We hereby request you to take the above information on your record. Thanks & Regards, For, Sheetal Cool Products Limited BHUPATBHAI Digtally signedby BHUPATHA! DAKUBHAIBHUVA DAKUBHAI BHUVA oste:20260813 11:51:32 0530 Bhupatbhai D. Bhuva Managing Director (DIN: 06616061) Sheetal Cool Products Limited Regd. Office : Sheetal Corporate House, Plot No. 75 to 81, G.LD.C. Estate, Amreli-365601, Gujarat, India. ¢ +9173000 51000 & chatwithus@sheetalfoodworld.com @ www.sheetalfoodworld.com | CIN : LI5205GJ2013PLC077205 H. B. KALARIA & ASSOCIATES A-601/602, The Imperial Heights, 150 Ft. Ring Road, Chartered Accountants Opp. Big Bazaar, Rajkot - 360 004. INDEPENDENT AUDITOR’S REVIEW REPORT ON REVIEW OF UNAUDITED INTERIM FINANCIAL RESULTS Board of Directors, Sheetal Cool Products Limited 1. We have reviewed the accompanying statement of Unaudited Financial Results of Sheetal Cool Products Limited (‘the Company”) for the quarter ended June 30, 2026 ('the Statement) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. 2. This Statement, which is the responsibility of the Company’s management and has been approved by the Company’s Board of Directors, has been compiled from the related financial statements which has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (‘Ind AS 34”) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder (Ind AS) and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review of such financial statements. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India (ICAl). A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters and. applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in aforesaid Indian Accounting Standards prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting practices and principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For HB Kalaria & Associates Firm Reg. No. 104571W Chartered Accountants (Hasmukh Kalaria) Partner Mem. No. 042002 UDIN: 26042002TKDNEP1719 Place: Rajkot Date: 13/08/2026 Tel.:0281-2581501 /02/03 M: +91 98240 42115, 99241 32115 E-mail: info@hbkalaria.in Sheetal Cool Products Limited Regd. Office: Plot No. 75 to 81, G.I.D.C., Amreli, Gujarat - 365601 CIN: L15205GJ2013PLC077205 Statement of Unaudited Financial Results for the Quarter ended 30th June, 2026 (Rs in Lakhs) Quarter Ended Year Ended W Particulars 30 June 2026 |31 March 2026 |30 June 2025 |31 March 2026 Un Audited Audited Un Audited Audited Revenue From Operations 13,264.20 13,330.87 11,289.87 36,600.04 Other Income 5.00 30.32 8.65 71.44 Total Income (1) 13.269.20 13.361.18 11,298.52 36,671.47 Il |Expenses Cost of materials consumed 9.419.16 12,873.45 6,666.33 29,967.23 Changes in inventories of finished goods, Stock in Trade and work in progress 183.66 (3,106.09) 1,229.11 (4,372.26) Employee benefits expense 730.95 614.05 633.88 2,184.40 Finance costs 228.87 228.85 155.07 710.27 Depreciation and amortization expense 240.02 22517 178.53 885.30 Other expenses 1,531.97 142112 1,716.80 4,702.34 Total expenses (Il) 12,334.62 12,256.55 10,579.72 34,077.28 1l |Profit/(loss) before tax (I-Il) 934.57 1,104.64 718.80 2,594.20 IV |T ax expenses Current tax 221.26 297.72 210.90 646.78 Deferred tax 14.37 (10.04) (26.56) 35.59 Total Tax expense (IV) 235.62 287.67 184.34 682.36 Vv |Profit/(loss) after tax for the period (H-1vy 698.95 816.96 534.46 1.911.83 VI |Other Comprehensive Income OCl that will not be reclassified to P&L (0.50). 0.56 0.35 1.61 OCl Income tax of items that will not be reclassified to PaL 0.13 (0.15) (0.09) (0.41) Total Other Comprehensive Income (V1) (0.37) 0.41 0.26 1.20 Vil |T otal Comprehensive Income for the period (V+VI) 698.58 817.38 534.72 1,913.04 Vit | Details of Equity Share Capital Paid-Up Equity Share Capital 1,050 1,050 1,050 1,050 Face Value of Equity Share Capital (Per Value) (Amtin Rs.) 10 10 10 10 IX |Earnings per equity share Basic 6.66 778 5.09 18.21 Diluted 6.66 7.78 5.09 18.21 For and on behalf of Board of Directors, SHEETAL COOL PRODUCTS LIMITED /¥ Bhupatbhai D. Bhuva v Place: Amreli Managing Director Date: 13 August, 2026 DIN - 06616061 Notes to Financial Results : 1 The Company's financial results for the quarter ended 30th June, 2026 have been reviewed by the Audit Committee and subsequently approved and taken on record by the Board of Directors of the Company at its meeting heid on 13th August, 2026. The statutory auditors have expressed an unmodified audit opinion on these financial results. 2 The financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of the Companies Act , 2013 and Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirement) Regulation 2015 (as amended) and circulars and notifications issued thereunder. 3 The Company's operations fall under two operating segments "Milk and Milk Products” & "Namkeen Products”. However on the basis of management's evaluation of the Namkeen products segment, the segment does not meet the quantitative thresholds criteria, hence, segment reporting is not applicable as per Indian Accounting Standard (Ind AS) - 108 - Segment Reporting. 4 The Code on Social Security, 2020 (“the Code") has been enacted, which may impact the employee related contributions made by the Company. The effective date from which the changes are applicable is yet to be nofified. The Ministry of Labour and Employment (‘the Ministry') has released draft rules for [Showing first 8,000 characters — download PDF for full document]