Outcome of Board Meeting held on 22nd July, 2026 in which Revised Audited Financial Results (Consolidated) along with the Statement of Assets & Liabilities, Cash Flow Statement and Audit ....

22nd July, 2026 BSE Limited, Dept. of Corporate Services, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001, Maharashtra, India. Company Code: 539225 Subject: Outcome of Board Meeting held on 22nd July, 2026 in terms of Regulation 30 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015. Dear Sir/Madam, With reference to the above captioned subject, and pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and Board meeting intimation dated 17th July, 2026, we wish to inform that the Board of Directors of the Company at their meeting held on Wednesday, 22nd July, 2026, today at ‘Bungalow No. 36/B, C.T.S. No. 994 & 945 (S. NO. 117 &118) Madhav Baug, Shivtirth Nagar, Kothrud, Pune- 411038, Maharashtra, India, has, inter alia, considered and approved the following: 1. Considered, approved and taken on records Revised Audited Financial Results (Consolidated) along with the Statement of Assets & Liabilities, Cash Flow Statement and Audit Report of Auditors for the fourth Quarter and year ended on 31st March, 2026. Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose herewith: a. Revised Audited Financial Results (Consolidated) along with the Statement of Assets & Liabilities, Cash Flow Statement, for the fourth quarter and year ended on 31st March, 2026; b. Audit Report of M/s. D R B S V & Associates., Chartered Accountants, the Statutory Auditors of the Company. In Compliance with the provisions of Regulation 33(3) (d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby declare that M/s. D R B S V & Associates, Chartered Accountants, Pune, Statutory Auditors of the Company have issued audit report with unmodified opinion on Annual Audited Financial Results (Consolidated) for the financial year ended 31st March, 2026. The meeting was commenced at 1.30 P.M. (IST) and concluded at 2.45 P.M.(IST) on 22nd July, 2026. Kindly take the above information on your record. Thanking You, Yours Sincerely For, Jiya Eco-Products Limited Mayura Tagare Company Secretary and Compliance Officer Membership No: A70538 Encl. As Above Jiya Eco- Products Limited Consolidated financial statements Balance Sheet as at March 31, 2026 ₹ in Lakhs Particulars As at March As at March 31, 2026 31, 2025 I ASSETS (A) Non Current Assets (a) Property, Plant and Equipment 1 09.09 5 89.03 Capital work-in-progress - 1 40.11 (b) Financial assets (i) Investments - 2 83.40 (ii) Other financial assets - 4 .21 (c) Non-current tax assets (net) 0 .14 - (d) Other non-current assets - 2 05.56 1 09.23 1 ,222.31 (A) Current assets (a) Financial assets (i) Trade Receivables - 1 ,145.22 (ii) Cash and cash equivalents 9 .96 0 .90 (b) Non - Current assets held for sale 1 7.78 - (c) Other Current assets 3 0.00 - 5 7.74 1 ,146.12 TOTAL ASSETS 1 66.97 2 ,368.43 II EQUITY AND LIABILITIES (A) Equity (a) Equity share capital 1 06.31 3 ,007.33 (b) Other equity (386.14) (4,862.18) (279.83) (1,854.85) (B) Liabilities 1 Non-current liabilities (a) Financial liabilities (i) Borrowings 4 03.99 8 96.83 Other financial liabilities - 2 0.84 (b) Deferred tax liabilities (net) - 2 6.24 4 03.99 9 43.91 2 Current liabilities (a) Financial liabilities (i) Borrowings - 1 ,782.48 (ii) Trade payables a) Total outstanding dues of micro and small enterprises - - b) Total outstanding dues of creditors other than micro and 4 1.54 3 83.29 small enterprises (b) Other current liabilities 1 .27 6 3.87 (c) Provisions - 1 ,049.73 4 2.81 3 ,279.37 TOTAL EQUITY AND LIABILITIES 1 66.97 2 ,368.43 For and on behalf of Board of Directors of Jiya Eco Products Limited Pradeep Kisan Khandagale Place: Pune Whole Time Director Date:22nd July, 2026 DIN: 01124220 Jiya Eco- Products Limited Consolidated financial statements Statement of Profit and Loss for the year ended March 31, 2026 ₹ in Lakhs Quarter ended Year ended Year ended Particulars March 31, December March 31, March 31, March 31, 2026 31, 2025 2025 2026 2025 1 Revenue from operations - - - - - 2 Other income - - 1.87 - 2.66 3 Total income - - 1.87 - 2.66 4 Expenses (a) Finance cost - - 0.01 - 0.01 (b) Depreciation and amortisation expense - - 71.29 - 71.29 (c) Other expenses 30.29 1.13 9.40 47.25 35.41 Total expenses (a to c) 30.29 1.13 80.70 47.25 106.71 5 Profit/(Loss) before exceptional items & tax (3-4) (30.29) (1.13) (78.83) (47.25) ( 104.05) 6 Exceptional items 1,520.38 - - 1,521.28 - 7 Profit before tax 1,490.09 (1.13) (78.83) 1,474.03 ( 104.05) 8 Tax expense / (credit) (net) (a) Current tax - - - - - (b) Deferred tax - - - - - Total tax expense - - - - - 9 Net Profit after tax (7-8) 1,490.09 (1.13) (78.83) 1,474.03 ( 104.05) 10 Other Comprehensive Income (OCI) (i) Items that will not be reclassified to profit and loss a Remeasurement of defined benefit plan - - - - - b Income tax relating to items that will not be reclassified to - - - - - profit and loss Total other comprehensive income / (loss) - - - - - 11 Total comprehensive income for the year 1,490.09 (1.13) (78.83) 1,474.03 ( 104.05) 12 Paid -up equity share capital (Face Value of Rs.100/-Per Share) 106.31 106.31 3,007.33 106.31 3,007.33 13 Earning per equity share: Basic (in ₹) 14.02 -0.01 0.03 13.87 0.03 Diluted (in ₹) 14.02 -0.01 0.03 13.87 0.03 Notes : 1 TheAuditCommitteehasreviewedtheaboveresultsandtheBoardofDirectorshasapprovedtheaboveresultsanditsreleaseattheir respective meetings held on 22nd July, 2026. 2 ThisstatementshavebeenpreparedinaccordancewiththeCompanies(IndianAccountingStandard)Rules,2015-INDASprescribed under sec- 133 of the companies Act, 2013 read with the Companies( Indian Accounting Standards) Rules, 2015 as amended by the Companies( Indian Accounting Standards ) (Amendment) Rules, 2016 and other recognised accounting practices and policies to the extent applicable and in terms of Regulation 33 of SEBI( Listing Obligation and Disclosure Requierment ) Regulations, 2015 . For and on behalf of Board of Directors of Place: Pune Jiya Eco Products Limited Date: 22nd July, 2026 Pradeep Kisan Khandagale Whole Time Director DIN: 01124220 Jiya Eco- Products Limited Consolidated financial statements Statement of Profit and Loss for the year ended March 31, 2026 3 TheResolutionPlanwassubmittedbyPradeepKisanKhandagale(referredtoasthe"ResolutionApplicant")andwasapprovedbythe Hon'able National Company Law Tribunal, Ahemdabad bench, for the corporate insolvency of the Company. The same is implemented from December 11, 2024 (i.e. closing date as defined under the resolution plan). Thefollowingconsequentialimpactshavebeengiveninaccordancewithapprovedresolutionplan/IndianAccountingStandardsduring the current financial year 2025-26. a) The existing directors of the Company as on the date of order stood replaced by the newBoard of Directors from their office with effect from December 11, 2024. As on date Board consists of Nilesh Tiwari (Independent Director), Mehul Ranade (Independent Director), Renuka Borole (Independent Director), Pradeep Khandagake (Promoter), Rajashree Khandagale (Promoter). b) The authorised share capital of Jiya Eco Products Limited as on closing date i.e. December 11, 2024 is consolidated from 32,00,000 shares of Rs.10 each into 3,20,000 shares of Rs.100 each. The existing paid-up capital is reduced to NIL. A fresh issue was made by the company consisting of total 1,06,314 shares of Rs.100 each. Out of above 95% i.e.1,01,000 shares were issued to Resolution Applicant against infusion of funds of Rs. 101 Lakhs and remaining 5% i.e. 5,314 shares to existing shareholders against their existing shareholdings. c) With effect from December 11, 2024, the existing issued, subscribed and paid up equity share capital of the Company has been reducedfromRs.3,007.33Lakhdividedinto3,00,73,262equitysharesof Rs.10eachtoRs.3,007,33 Lakhdividedinto30,07,326 equitysharesof Rs.100each.Further,witheffectfromDecember11,2024,theexistingiss [Showing first 8,000 characters — download PDF for full document]