Outcome of Board Meeting

JKCL/SE/2026-27/43 July 18, 2026 BSE Ltd. National Stock Exchange of India Ltd., Phiroze Jeejeebhoy Towers, Exchange Plaza, Bandra Kurla Complex, Dalal Street, Fort, Mumbai-400001 Bandra (E), Mumbai-400051 Through : BSE Listing Centre Through : NEAPS Scrip Code: 532644 Scrip Code: JKCEMENT Dear Sir/ Madam, Sub: Outcome of Board Meeting held today i.e. July 18, 2026 – Integrated Filing (Financial Results) Pursuant to the provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”), we wish to inform you that the Board of Directors of J. K. Cement Limited (the Company), at its meeting held today i.e. July 18, 2026, inter alia, considered and approved the Un-audited Standalone and Consolidated Financial Results of the Company for the First Quarter and Three Months ended June 30, 2026 (“Financial Results”). In this regard, please find enclosed the following: (a) Financial Results. (b) Limited Review Report for Financial Results from the Statutory Auditors of the Company, S.R. Batliboi & Co. LLP, Chartered Accountants (“Statutory Auditors”), in terms of Regulation 33 and 52 of the Listing Regulations. The Statutory Auditors have issued an unmodified opinion on the Financial Result. (c) Certificate from the Statutory Auditors on Security Cover, Compliance with all Covenants and book value of assets as at June 30, 2026 in terms of Regulation 54 read with 56(1)(d) of the Listing Regulations. The above shall also be made available on the website of the Company at www.jkcement.com. Further, pursuant to SEBI Circular SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated December 31, 2024 read with relevant circulars issued by stock exchanges in this regard, the following disclosures are being made: a. Financial Results (Standalone and Consolidated) – Enclosed b. Statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. – Not Applicable c. Disclosure of outstanding default on loans and debt securities – Not Applicable d. Disclosure of related party transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) – Not Applicable e. Statement on impact of audit qualifications (for audit report with modified opinion) submitted along- with annual audited financial results (standalone and consolidated separately) (applicable only for annual filing i.e., 4th quarter) – Not Applicable. The meeting commenced at 12:38 P.M. (IST) and concluded at 2:00 P.M. (IST). You are requested to kindly take the above on record. Thanking you. Yours faithfully, For J. K. Cement Limited (Bhumika Sood) Company Secretary & Compliance Officer Encl: As above S.R. Co. LLP BATLIBOI & 67, Institutional Area Sector 44, Gurugram -1 22 003 Chartered Accountants Haryana, India Tel: +91 124 681 6000 Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors J.K. Cement Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of J.K. Cement 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 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the --Listing Regulations"). 2. 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 accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, --Review oflnterim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants oflndia. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons 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 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 the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. Emphasis of Matter on CCI Matter We draw attention to Note 3(i) and 3(ii) to the financial results which describes the uncertainty related to the outcome of ongoing litigation with the Competition Commission of India. Our conclusion is not modified in respect of this matter. S R Bathbm & Co LLP, a L1m1ted L1ab11ity Partnership with LLP Identity No AAB-4294 n,_~J 0fflu1... [![!, Ou111ut. aL1 LLL, Olut.h '0' !lnl rluu1 llulltulu 700 010 S.R. Co. LLP 8ArL1Bo1 & Chartered Accountants 6. The accompanying Statement includes the financial results and other financial information in respect of erstwhile wholly owned subsidiary whose financial results reflects total revenues of Rs. 40.31 Crores; total net (loss) after tax of Rs. ( 4.21) Crores; and total comprehensive (loss) of Rs. ( 4.21) Crores for the quarter ended June 30, 2025, as considered in the Statement which has been reviewed by the independent auditor of such erstwhile wholly owned subsidiary and auditor's report for such period has been furnished to us by the Management. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included for the above period in respect of such erstwhile wholly owned subsidiary, is based solely on the report of independent auditor of such erstwhile wholly owned subsidiary. Our conclusion on the Statement is not modified in respect of this matter. For S.R. Batliboi & Co. LLP Chattered Accountants ICAI Firm registration number: 30 I 003 E/E300005 per Sanjay Vij Partner Membership No.: 095169 UDIN: 26095 \ 69PEERPF2000 Place: Gurugram Date: July 18, 2026 .,JKcement I A SOLID LEGACY OF TRUST J.K. Cement Ltd. (CIN: L1 7229UP1994PLC017199) Registered Office : Kamla Tower, Kanpur-208001, Uttar Pradesh, India Telephone: +91-512-2371478/81, Fax: +91-512-2399854 Email : comp sec@jkcement.comI Web: www.ikcement.com 30.06.2026 31.03.2026 I Revenue from operations 3,866.12 3,683.93 3,190.08 12,945.34 II Other income 40.07 42.63 55.70 193.40 Ill Total Income (1+11) 3,906.19 3,726.56 3,245.78 13,138.74 IV Expenses a) Cost of materials consumed 549.89 515.54 402.97 1,739.04 b) Purchase of traded goods 175.19 127.57 158.44 558.30 c) Changes in inventories of finished goods, work-in-progress and traded goods 55.66 (29.40) (28. [Showing first 8,000 characters — download PDF for full document]