attached financial results for the quarter ended on June 30, 2026

OSW OVERSEAS LIM TED (Sugar Division) Village Aurangabad. Teh. Nawabganj, P.O...Grem.DisH. Barellly (U.P.) 243407 Phone: 05825-226551 (M)09997300551-552, Fax: 05825-226753 CIN-L74899DL 1984PLC018268 To, Date: 22.09.2026 Deputy General Manager, Listing Compliance BSE Limited Dalal Street, Fort, Mumbai – 400001 Sub: Standalone Unaudited Financial Results, Limited Review Report for the Quarter ended June 30, 2026 Dear Sir/ Madam, This is to inform you that, Board of Directors of the company at its meeting held today i.e. 22.09.2026, have approved the Unaudited Financial Results for the quarter ended on June 30, 2026. Pursuant to regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 we enclose herewith the following: 1. Standalone Unaudited Financial Results for quarter ended June 30, 2026, 2. Limited Review Report on the Standalone Financial Results for quarter ended June 30, 2026. Meeting commences at 03:00 P.M. and concluded at 03:45 P.M. Thanking You Yours faithfully For Oswal Overseas Limited Lalit Kumar Company Secretary & Compliance Officer Place: New Delhi Encl; As above Registered Office - 98A, Second Floor, Namberdar Estate, Taimoor Nagar, New Delhi -110065 Email-id-cs@oswaloverseasltd.com. website - www.oswaloverseasltd.com. Phone No. 011-41064256 OSWAL OVERSEAS LIMITED CIN:L74899DL1984PLC018268 Regd. Off.98A,Second Floor, Namberdar Estate, Taimoor Nagar, New Delhi 110065 www.oswaloverseasltd.com, E-mail- cs@oswaloverseasltd.com, Phone No.011-41064256, FaxNo.-011-26322664 Part 1-Statement ofStandalone Audited Financial Results for the Quarter end year ended June 30, 2026 (Rs.in Lakhs1 Sr. Quarter Quarter Quarter Year ended Year Ended No. Particulars ended ended ended 30.06.2026 31.06.2026 30.06.2026 31.03.2026 30.06.2025 (Refer Notes Below) Unaudited Audited Unaudited Unaudited Audited Income from Operations 1. RevenuefromOperations 0.00 221.06 61.45 0.00 400.94 2. Other Income 4.94 14.40 5.39 4.94 59.92 3. Total Revenue 4.94 235.46 66.84 4.94 460.86 4. Expenses I a) CostofMaterials Consumed 0.00 -1.76 0.64 0.00 0.00 ChangesinInventories ofFinished Goods.W.I.P. and StockinTrade 0.00 245.83 72.58 0.00 452.56 d) Employee BenefitExpenses 31.22 29.93 87.65 31.22 250.23 e) Depreciation and amortization expenses 90.06 88.54 90.63 90.06 361.39 f) FinanceCosts 61.02 17.06 31.74 61.02 107.47 g) Other Expenditure 9.96 142.38 24.61 9.96 207.94 Total Expenses 192.26 521.98 307.85 192.26 1379.59 5. Profitbefore exceptional Items and tax (3-4) -187.31 -286.52 -241.01 -187.31 -918.74 Exceptional Items/Extraordinary Items (Net- Gain/ (Loss)) 0.00 0.00 0.00 0.00 0.00 7. Profit before tax (5-61 -187.31 -286.52 -241.01 -187.31 -918.74 8. Tax E~l!_ense -Current Tax(NetofMATCredit Entitlement) 0.00 0.00 0.00 0.00 0.00 -Taxrelated to earlier period 0.00 0.00 0.00 0.00 0.00 -Deferred TaxAsset/ (Liability) -0.21 -0.81 -0.12 -0.21 -1.75 9. Profit after tax (7-8) -187.10 . -285.71 -240.89 -187.10 -916.99 10. Other Comnrehensive Income a] Items that will not bereclassified to Profit &Loss 0.82 3.10 0.45 0.82 6.71 Income taxrelating to items that will not be reclassified to Profit &Loss -0.21 -0.81 -0.12 -0.21 -1.75 c) Items that will bereclassified to Profit &Loss 0.00 0.00 0.00 0.00 0.00 Income taxrelating to items that will bereclassified toProfit &Loss 0.00 0.00 0.00 0.00 0.00 Total Other Comprehensive Income (a+h+c+d) 0.61 2.29 0.33 0.61 4.97 11. Total Comprehensive Income (9+10) -186.49 -283.42 -240.56 -186.49 -912.03 12. PaidUp EquityShare Capital (FVofRs.5/- Each) 646.11 646.11 646.11 646.11 646.11 No.ofshares inlakhs 129.22 129.22 129.22 129.22 129.22 Earnings per Equity Share (EPS)ofRs. 10/- each ,13. I(not annualized) a) Basic -1.44 -2.19 -1.86 -1.44 -7.06 b) Diluted -1.44 -2.19 -1.86 -1.44 -7.06 ForandonbehalfoftheBoardo~wal over:6lmite~ Place: New DeIhl Par jeetS~ Date: 22.09.2026 Managing Director Scanned with OKENScanner Oswal Overseas Limited CIN:L74899DL1984PLC018268 Regd. Office: 98A, Second Floor, Namberdar Estate, Talmoor Nagar, New Delhi - 110065 www.oswaloverseasltd.cODl, E-mail- cs@oswaloverseasltd.com, Phone No.011-41064256, FaxNo.-011-26322664 Segment wise Reporting for the Quarter ended on June 30, 2026 (Rs. In Iakhs) Quarter Quarter Quarter Year ended S. Particulars ended ended ended 31.03.2026 No. 30.06.2026 31.03.2026 30.06.2025 Unaudited Audited Unaudited Audited Segment Revenue a. Sugar Division 0.00 221.06 61.45 400.94 b. Power Division 0.00 1.69 10.26 21.45 Total 0.00 222.75 71.71 422.39 less -Intersegment revenue 0.00 1.69 10.26 21.45 Revenue from Operations 0.00 221.06 61.45 400.94 Segment Results (Profit! (Loss)before tax, finance costs and un-allocable items from each segment) a. Sugar Division -116.83 -143.17 -172.87 -626.39 b. Power Division ~7.53 -37.06 -20.09 -81.59 Total Profit before Tax -124.36 -180.23 -192.96 -707.98 Less-i.Financecost 61.02 17.06 31.74 107.47 ii.Other Unallocable Expenditure net offUnallocable 1.93 89.23 16.31 103.29 Profit Before Tax -187.31 -286.52 -241.01 -918.74 Segment Assets a. Sugar Division 6516.11 -609.64 7345.00 6601.38 b. Power Division 1401.58 -37.06 1470.61 1409.12 Toal Segment Assets 7917.69 -646.70 8815.61 8010.50 Un-allocableAssets 1595.00 ·1595.00 1595.00 1595.00 Net Segment Assets 9512.69 948.30 10410.61 9605.50 Segment Liabilities a. Sugar Division 11869.34 -429.35 12322.46 ·11875.24 b. Power Division 0.00 0.00 0.00 0.00 Total Segment liabilities 11869.34 -429.35 12322.46 11875.24 un-aliocable liabilities 2041.43 66.06 1628.29 1941.85 Net Segment liabilities 13910.77 -363.29 13950.75 13817.09 Forand on behalf of Board of Directors ofOswal Overseas limited Date:22.09.2026 Place:NewDelhi Pa jeet Singh Managing Director 1;11 Scanned with OKENScanner OSWAl OVERSEAS LIMITED CIN:L74899DL1984PLC018268 Regd. Office: 98A, Second Floor, Namberdar Estate, Talmoor Nagar, New Delhi ..110 065 www.oswaloverseasltd.com. E-mail -cs@oswaloverseasltd.com. Phone No. 011-41064256 Notes: 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on Tuesday, September 22, 2026. 2. Sugar Industry is a seasonal industry where crushing normally takes place during the period between November and April, while sales are distributed throughout the year. The performance of the company varies from quarter to quarter. 3. The company has prepared these standalone financial results in accordance with recognition and measurement principles of the Companies (Indian Accounting Standards) Rules, 2015 prescribed under Section 133 of the Companies Act, 2013. 4. Figuresof the previous periods have been regrouped/reclassified/ restated wherever necessary. 5. The Government of India has implemented Goods and ServicesTax (GST)from July, 2017 subsuming excise duty, service tax and various other indirect taxes. Asper Ind AS,the revenue for the quarter and year ended isreported net of GST. 6. The Statutory Auditors of Oswal Overseas Limited ('the Company') have carried out limited review of the above results pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, asamended and have issued an unmodified review opinion. 7. The above results of the Company are available on the Company's website www.oswaloverseasltd.com and also on www.bselndia.corn. Place: New Delhi Date: 22.09.2026 Managing Director Scanned with OKENScanner