Submission of Un-Audited Financial results for 30th sep 2026

GRAND OAK CANYONS DISTILLERY LIMITED (Formerly known as Pacheli Industrial Finance Limited) Regd Office: 3RD FLOOR, A321, MASTER MIND 4, ROYAL PALMS, GOREGAON (EAST), MUMBAI, NagariNiwara, Mumbai, Goregaon East, Maharashtra, India, 400065 Corp. Office: J-71,Lower Ground Floor ,J Block Paryavaran Complex Ignou Road, Neb Sarai, New Delhi, India, 110062 CIN: L74110MH1985PLC037772, Email Id: pacheliindustrailfinance@gmail.com, Website: https://www.pifl.in/, Contact no: 8294697644 Date: 10.10.2026 The Department of Corporate Service BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400001. SCRIPT CODE: 523862 EQ - ISIN - INE926B01016 Sub: Submission of Un-Audited financial results of (Grand Oak Canyons Distillery Limited) for the quarter and half year ended on September 30th, 2026 and along with Limited Review Report thereon. Dear Sir/Madam (s), Pursuant to Regulation 33 read with Schedule III to the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose hereto, for your information and record: 1. The Unaudited financial results of Grand Oak Canyons Distillery Limited (“the Company”) for the quarter and half year ended on September 30th, 2026, duly approved by the Board of Directors of the Company at its meeting held today, i.e. on Saturday, 10th October, 2026 (which was commenced at 04:10 P.M. and concluded at 04:40 P.M.) 2. Limited Review Report dated 10.10.2026 issued by the Statutory Auditors of the Company VRSK & Associates, on the aforesaid financial results of the Company for the quarter and half year ended on September 30th, 2026 which was duly placed before the Board at the aforesaid meeting. You are requested to take the above on your records and acknowledge the same. For and on behalf of Board of Directors GRAND OAK CANYONS DISTILLERY LIMITED Prabhakar Kumar Managing Director DIN: 11219679 Encl: As attached VRSK & ASSOCIATES Chartered Accountants INDIA Limited Review Report Review report to Board of Directors of GRAND OAK CANYONS DISTILLERY LIMITED (Formerly Imown as Pacheli Industrial Finance Limited) LIMITED REVIEW REPORT ON UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED ON SEPTEMBER 30TH , 2026 OF GRAND OAK CANYONS DISTILLERY LIMITED We have reviewed the accompanying statement of unaudited Standalone Financial Results of Grand Oak Canyons Distillery Limited for the quarter ended 30.09.2026. This statement is the responsibility of the Company's Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our review. The preparation of the Statement in accordance with tbe recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (Ind AS 34) prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of Companies (India Accounting Standards) Rules, 2015 and the circular is the responsibility of the Company's Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on om review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of any material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Based on our review conducted as above, subject to the matter given in Emphasis of matter we are of the opinion that the accompanying statement of unaudited standalone financial results, which have not been prepared in accordance with applicable accounting standards i.e. IND AS prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder. However, nothing has come to our attention which causes us to believe that the accompanying statement of unaudited standalone financial results do not disclosed the information required to be disclosed ins terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI Circular dated 05th July, 2016, or by the Institute of Chartered Accountants of India and other recognized accounting practices and policies including the manner in which it is to be disclosed, or that it contains any material misstatement except Interest on loan taken is not provided. For VRSK & ASSOCIATES (FRN: -011199N) Charte' tants .NO: 099134) New Delhi, October 10,2026 Ht~ad Office Faridabad Office South Deihl Office Dwarka Office Rohini Office 42, Ward No.18, Basti 173, Sector 21A H1555, l.GF, 1'-6 Malik Building-1 Plot No 1-1 ·19/53, Pura, Arya Nagar, Rohtak­ Fi.lridabad, 121001, Chittaranjan Park, 2 Pocket 6 Sector, Dwarka Sector-7, Hohini, 124001, Haryanil, Haryana New Delhi-110019 New Delhi-1l0075, Delhi-11008!> Ph. +91.9310203089 Ph. +919350695696 Ph. +919811022855 Ph. +919811042128 Ph. +91. 9310203089 casmittal@gmail.com vrsk.office@gmall.com vineet@vrskca.com an kushfca@gmail.com rrjc. ..delhi@yahoo.co.in Or VRSK & ASSOCIATES Chartered Accountants IN D IA INDEPENDENT AUDITOR'S REVIEW REPORT ON QUARTERLY CONSOLIDATED FINANCIAL RESULTS OF THE COMPANY PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015, AS AMENDED TO THE BOARD OF DIRECTORS OF GRAND OAK CANYONS DISTILLERY LIMITED 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of GRAND OAK CANYONS DISTILLERY LIMITED ("the parent") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group"), and its share of the net profit (loss) after tax and total comprehensive income / loss of its associates and joint ventures for the quarter ended 30.09.2026 and for the period from 01.07.2026 to 30.09.2026 ("the Statement"), being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Attention is drawn to the fact that the consolidated figures for the corresponding quarter ended 30.09.2026 and the corresponding period from 01.07.2026 to 30.09.2026, as reported in these financial results have been approved by the Parent's Board of Directors, but have not been subjected to review. 2. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. 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 of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. 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. We also performed procedures in accordance with the circular [Showing first 8,000 characters — download PDF for full document]