We hereby submit that the revised limited review report for the consolidated financial results is being re-uploaded incorporating the details required as per point no. 4 in accordance with the prescribed format as per the circular no. CIR/CFD/CMD1/44/2019 dated March 29, 2019.

JTL Registered Office: M : +919056585489 DEFENCE 1/10B, First Floor, Munshi Niketan Building E : compliance@jtl.one LIMITED Asaf Ali Road, New Delhi 110002, India W: www jtldefence.com ee CIN: L24320DL1992PLC047055 COPPER & ALLOYS (Erstwhile RCI Industries & Technologies Ltd.) September 13, 2026 The Manager Corporate Relationship Department, BSE Limited, 25th Floor, P.J. Towers, Dalal Street, Mumbai - 400001. Scrip Code: 537254 Sub: Clarification and Re-submission of Limited Review Report for Consolidated Financial Results for the Quarter Ended June 30, 2026 Dear Sir/Madam, With reference to our earlier disclosure dated July 28, 2026 submitted to the Exchange regarding the Un-audited Financial Results for the quarter ended June 30 2026, we wish to inform you that we have received a query from the Exchange stating that the Limited Review Report for the consolidated results was not in the format prescribed by SEBI, specifically with respect to the inclusion of details required under Point No. 4 of Securities and Exchange Board of India Circular No. CIR/CFD/CMD1/44/2019 dated March 29, 2019. In this regard, we hereby submit that the revised Limited Review Report for the consolidated results is being re-uploaded, incorporating the details required under Point No. 4 in accordance with the prescribed format under the above-mentioned circular. We further clarify that except for the inclusion of details required under Point No. 4 in the Limited Review Report, no other changes have been made in the previously submitted disclosure or the financial results. You are therefore requested to kindly disregard the earlier disclosure dated July 28, 2026 and take the revised disclosure on record. Kindly take the above on record. Thanking you, Yours Sincerely, For JTL Defence Limited Ankit Singla Company Secretary & Compliance Officer Membership No.: A69926 Corporate Office & Works : Plot No. 84-85, HPSIDC Industrial Area, Baddi, District Solan, Himachal Pradesh 173205, India Registered Office: M : +919056585489 DEFENCE 1/10B, First Floor, Munshi Niketan Building E : compliance@jtl.one LIMITED Asaf Ali Road, New Delhi 110002, India W : www, jtldefence.com CIN: L24320DL1992PLC047055 COPPER & ALLOYS (Erstwhile RCI industries & Technologies Ltd.) STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 Amonnt in lakhs SNo Particulars Quarter ended Year Ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 31.03.2025 (Unaudited) (Audited) (Unaud ited) (Audited) (Audited) Income 1 | a) Revenue from operations 2,124.47 1,524.08 0.00 1,928.77 97.99 b) Other Income - 0.01 0.68 173.28 19.73 Total income 2,124.47 1,524.08 0.68 2,102.05 117,72 2 |Expenses a) Cost of Material Consumed 1,574.24 3,223.37 0.00 3,288.49 8.62 Db) Purchase of stock in trade - - 0.00) - - c) Change in inventories of Finished goods, W.1.P and Stock In trade 143.09 (2,268.64) 0.00 (2,536.44) - d) Employee benefit expense 14.12 11.38 15.62 75.86 17.98 e) Finance cost 9130 98.88 0.00 107.93 - £) Deprecaind aamtoritisoatnio n expense 397.62 129.59 115.37 481.12 541.25 2) Other Expenditure 146.71 188.73 163.85 679.56 186.91 Total expenses 2,367.08 1,383.32 294.83 2,096.53 754.77 3 |Profit /(Loss) from operations before, tax, exceptional items, Prior Period (242.60) 140.76 (294.16) 551 (637.05) 4 |Exceptional Items - - - - - 5 |Prior Period Items - - - - - 6 |Profit/(Loss) before tax (242.60) 140.76 (294.16) 551 (637.05) 7 #|Tax expense (1) Current Tax - 141 - 141 - (2) Deferred Tax 24.56 (30.35) 2.56) (22.67) 6.99 Total Tax Expense 24,56 (28.94) 2.56 (21.26) 6.99 8 |Net Profit/ (Loss) from ordinary activities after tax (267.16) 169.70 (296.72) 26.78 (644,04) 9 |Other Comprehensive Income - - - - - A (i) Items that will not be reclassifietdo profit or loss - - - - - Revaluation gain on Property, Plant and Equi (PPE) - 18,921.26 - 18,921.26 - Income tax relating to items that will not be reclassified to profit or loss 69.94 (4,762.10) (4,762.10) - 10 | Total Comprehensive Income / (Loss) 69.94 14,159.16 - 14,159.16 - Total comprehensive income / (loss) for the year (197.22) 14,328.86 (296.72) 14,185.93 (644,04) Paid Up Equity Share Capital 1,052.63 1,052.63 1,567.64 1,052.63 1,567.64 a (Face Value of Rs.10/- each) 12 |Earning Per Share (of Rs.10/- each) (not annualised) a) Basic (2.54) 121 (1.89) 0.19 (4.11) b) Diluted (2.54) 1.21 (1.89) 0.19 (4.11) Notes :- 1 These standalone financial results have been prepared in accordance with the recognition and measurement principle of applicable Indian Accounting Standards (‘Ind AS’) prescribed under Section 133 of the Companies Act, 2013. The above unaudited standalone financial results have been reviewed by the Audit Committee and approvbye tdhe Board of Directors of the Company in its meeting held on 28th day of July, 2026. The statutory auditors have expressed an unmodified opinion in the limited review report on these standalone financial results. 2 The Company activity during the period revolves around manufacturing of all kind of metals and metal products, considering the nature of business and operations of the Company, as well as based on review of operating results by the chief operating decision maker to make decision about resource allocation and performance measurement, there is only one reportable segment in accordance with the requirement of Ind AS 108 -"Operating Segments". 3 The Company's fixed assets were revalued in March 2026. Accordingly, the depreciation expense for the quarter ended 30 June 2026 amountetdo Rs. 397.62 lakhs, comprising Rs. 277.90 lakhs attributable to the revalued portion of the assets and Rs. 119.72 lakhs attributable to the historical cost of the assets. Consequently, after Excluding the additional depreciation of Rs. 277.90 lakhs arising on account of the revaluation, the Profit After Tax (PAT) is Rs. 10.74 lakhs. In accordance with the applicable accounting standards, the additional depreciation attributable to the revalued portion of the assets is proposed to be adjusted against the Revaluation Reserve and not through Retained Eamings/Accumulated Profits. 4 The Company has not discontinued any of its operations during the period under review/ audit. 5 Figures for the previous periods have been re-grouped/ rearranged/ restated wherever necessartyo make them comparable with those of the current period. 6 The results of the company are also available for investors at www,jtldefence.com and www.bseindicao.m For JTL Defence Limited (Erstwhile RCI Industries & Technologies Limited) PRANAV Dtyi giPtaallnya ysi gned SINGLA Place : Chandigarh SINGLA_ date: 2026.07.28 Date : July 28th, 2026 16:46:22 +05'30' Pranay Singla Managing Director DIN: 07898093 Corporate Office & Works : Plot No. 84-85, HPSIDC Industrial Area, Baddi, District Solan, Himachal Pradesh 173205, India R. BANSAL & CO. CHARTERED ACCOUNTANTS Independent Auditor’s Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report To The Board of Directors of JTL DEFENCE LIMITED (Erstwhile RCI INDUSTRIES & TECHNOLOGIES LIMITED) We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of JTL DEFENCE LIMITED (Erstwhile RCI INDUSTRIES & TECHNOLOGIES LIMITED) (‘the Company”) for the quarter ended June 30, 2026 (“the Statement’’), which has been submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). The Company’s Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other ac [Showing first 8,000 characters — download PDF for full document]