Reply to Clarification- Financial results

BURNPUR CEMENT LIMITED Registered Office: 7/1 Anandilal Poddar Sarani (Russel Street) 5th Floor, Flat No.: 5B, Kanchana Building, Kolkata-700071 Phone: 033-4003 0212 Website: www.burnpurcement.com CIN: L27104WB1986PLC040831 E-mail: cs@burnpurcement.com Date: 18-06-2026 Listing Compliance Department National Stock Exchange of India Limited Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E), Mumbai - 400 051 Scrip Code: BURNPUR Dear Sir/Madam, Sub: - Clarification on Financial results with reference to your e- mail dated 16th June, 2026 With reference to your e-mail dated 16th June, 2026, pertaining to the observations raised by the Exchange regarding deficiency observed in the outcome of the Board meeting held on 18th May 2026- Financial Results. We hereby submit our following clarifications: - Sr. Query Raised by Response to the Query No. Exchange 1. Financial results We would like to clarify that the balancing figure submitted is not as per notes as required by the Regulation 33 of the format prescribed by SEBI(LODR) Regulations 2015 were inadvertently SEBI - balancing figure omitted from the submitted financial results due to a note missing. clerical oversight. In this regard we have now incorporated the notes as required by the aforesaid Regulation and hereby submit the revised notes forming part of the Audited Financial Results for the quarter and year ended March 31, 2026. The revised notes reproduced in the attachment hereto include the incorporation of the following note no. 9: The figures of the last quarter 31st March 2026 are the balancing figures between the audited figures in respect of full financial year ended March 31, 2026 and the published year to date figures up to the quarter ended December 31, 2025, being the end of the third quarter of the financial year. BURNPUR CEMENT LIMITED Registered Office: 7/1 Anandilal Poddar Sarani (Russel Street) 5th Floor, Flat No.: 5B, Kanchana Building, Kolkata-700071 Phone: 033-4003 0212 Website: www.burnpurcement.com CIN: L27104WB1986PLC040831 E-mail: cs@burnpurcement.com 2. Financial results We wish to clarify that the ratio details, though duly submitted in XBRL with disclosed in the PDF version of the Financial Results discrepancies - Ratio submitted to the Exchange, were inadvertently details not mentioned in missed in XBRL filing due to a clerical oversight XBRL during the filing process, further as the xbrl file was successfully validated, the missing information could not be identified during validation process and consequently remained unnoticed. The Company is hereby submitting the revised XBRL filing containing the requisite ratio details to the Exchange. The Company has taken note of the observations and has strengthened its internal review and verification process to avoid recurrence of such inadvertent omissions in future. We sincerely request the Exchange to kindly take the revised submission and the above explanations on record and treat the clarification as complied with. Thanking You, Regards For Burnpur Cement Limited Punam Kumari Sharma Company Secretary & Compliance Officer Encl: As above . . 2952-53/2, Sangtrashan, D.B. Gupta Road, Bhagi Bhardwaj Gaur &7 Co. paharganj, New Delhi-110055 CHARTERED ACCOUNTANTS Phone: 011-43538511 e-mail: bbgcaaccounts@gmail.com lndepentienl Auditor's Report on the Quarterly and Year to Date Audited Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors of Burnpur Cement Limited Report on the audit of the Financial Results Opinion We have audited the accompanying statement of quarterly and year to date financial results of Burnpur Cement Limited (the "Company") for the quarter ended March 31, 2026 and for the year ended March 31, 2026 ("Statement"), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). In our opinion and to the best of our information and according to the explanations given to us, the Statement: i. is presented in accordance with the requirements oft he Listing Regulations in this regard; and iii. gives a true and fair view in conformity with the applicable accounting standards and other accounting principles generally accepted in India, of the net loss and other comprehensive income/loss and other financial information of the Company for the quarter ended March 31, 2026 and for the year ended March 31.2026. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013, as amended ("the Act"). Our responsibilities under those Standards are further described in the "Auditor's Responsibilities for the Audit of the Financial Results" section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us and other auditors in terms of their reports referred to in ~Other Matter” paragraph below is sufficient and appropriate to provide a basis for our audit opinion. Empbhasis of Matter Paragraph As mentioned in note 8 to the financial results, the Company has discontinued its operation in entirety w.e.f. November 2023 after incurring continuous losses. These factors have raised significant doubts on the ability of the Company to continue as a “Going Concern”. The management of the Company has ascertained that the Company is not a Going Concern. The necessary adjustments required on the carrying amount of assets and liabilities are not ascertainable at this stage. The financial results include Cash in hand aggregating to Rs. 22.90 lakhs pertaining to Asansol Unit, lying as Cash in Hand for more than 3 years. This cash is lying idle and not being used by the Company. The entire immoveable and moveable assets of the Company situated at Patratu has been sold and the Company does not have any operational unit as on 31.03.2026. The Company is involved in several ongoing indirect tax litigations. The Ji ¢t_of the same is not ascertainable at present. Management's Responsibilities for the Finnncinl Resulls The Statement has been prepared on the basis of the annual financinl statements. 1he Ponrd of Directors of the Company are responsible for the preparation and presentation of the Statement that gives n e i fair view of the net loss and other comprehensive income/loss of the Company and other finaneisl information in accordance with (he applicable accounting standards preseribed under Soction 145 of the Act read with relevant rules issued thereunder and other accounting prineiples genornlly necepted in fidin and in compliance with Regulation 33 of the Listing Regulations, ‘T his rusponsibility also ineludes maintenance of adequate accounting records in accordance with the provisions of the Act for safegimrding of the assets of the Company and for preventing and detecting frauds and other irregularition; selection and application of appropriate accounting policies: making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the aceuracy and completeness of the sccounting records, relevant to the preparation and presentation of the Statement that give o true and fair view and are free from material misstatement, whether due 1o fraud or error. In preparing the Statement, the Board of Dircctors are responsible for assessing the Com [Showing first 8,000 characters — download PDF for full document]