Outcome of Board Meeting

SWARAJ ENGINES LIMITED Works: Plot No.2, Indl. Focal Point, Phase-IX, S.A.S. Nagar Distt. S.A.S. Nagar (Mohali) (Near Chandigarh) Tel. : 0172-2234941-47, 2234950 02/SP/EXCH 12th October, 2026 BSE Limited National Stock Exchange of India Limited Listing Department Capital Market-Listing, Exchange Plaza, P.J. Towers, pt Floor, Sandra Kurla Complex, Dalal Street, Fort, Sandra (E), Mumbai - 400 001 Mumbai- 400051 Email: corp.relations@bseindia.com Email: cmlist@nse.co.in Scrip Code: 500407 Scrip Name: SWARAJENG Sub: Outcome of the Board Meeting This is to inform that Board of Directors of Swaraj Engines Limited in their meeting held today on 12th October, 2026 has approved the Unaudited Financial Results of the Company for the second quarter and half year ended 30th September, 2026. Copies of the Unaudited Financial Results, Limited Review Report from the Company's Statutory Auditors and Press Release are enclosed herewith. The meeting of the Board of Directors of the Company commenced at 11 :45 A.M. and concluded at SP.M. This intimation is also being uploaded on the Company's website at www.swarajenterprise.com. You are requested to kindly take note of the above. With regards, For Swaraj Engines Limited (Rajesh K. KapiJa) Company Secretary M.No.: ACS-9936 Regd. Office: Industrial Area, Phase IV, S.A.S. Nagar, Mohali, Near Chandigarh-160 055 Tel. : +91-172-2271620-22, Fax: +91-172-2272731 Website: www.swarajenterprise.com CIN - L50210PB1985PLC006473 SWARAJ ENGINES LIMITED CIN: L50210PB1985PLC006473 Regd. Office: Phase IV, Industrial Area, SAS.Nagar (Mohali), Punjab -160 055 Tel: 0172-2271620-27, Fax: 0172-2272731, Email: selinvestor@swarajenterprise.com, Website: www.swarajenterprise.com STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 f L a khs Particulars Quarter Ended Half Year Ended Year Ended 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Revenue from Operations 63519 58839 50404 122358 98814 200713 Other Income 158 371 461 529 1027 1770 Total Income 63677 59210 50865 122887 99841 202483 Expenses (a) Cost of Materials Consumed 50288 46158 39863 96446 77190 157181 (b) Changes in Inventories of Finished Goods and (375) 295 (366) (80) 339 (104) Work-in-Progress (c) Employee Benefits Expense 1624 1543 1389 3167 2711 5279 (d) Finance Costs 10 9 10 19 20 39 (e) Depreciation and Amortization Expense 655 574 579 1229 1128 2245 (f) Other Expenses 3337 3167 2715 6504 5061 11145 Total Expenses 55539 51746 44190 107285 86449 175785 Profit before Exceptional Items and Tax 8138 7464 6675 15602 13392 26698 Exceptional Items - - - - - 340 Profit before Tax 8138 7464 6675 15602 13392 26358 Tax Expense - Current Tax 2058 1922 1724 3980 3455 6896 - Deferred Tax 23 (11 ) (17) 12 (28) (169) - Total 2081 1911 1707 3992 3427 6727 Profit for the Period 6057 5553 4968 11610 9965 19631 Other Comprehensive Income A) (i) Items that will not be reclassified to Profit or Loss - - - - - 12 (ii) Income Tax relating to items that will not be reclassified - - - - - (3) to profit or loss - - - - - - B) (i) Items that will be reclassified to Profit or Loss (ii) Income Tax relating to items that will be - - - - - - reclassified to profit or loss - - - - - Other Comprehensive Income (Net of Tax) 9 Total Comprehensive Income for the Period 6057 5553 4968 11610 9965 19640 Paid-up Equity Share Capital (Face Value ~1 0) 1215 1215 1215 1215 1215 1215 Other Equity - - - - - 47677 Earning Per Share (not annualized) - Basic ~ 49.86 ~ 45.70 ~ 40.89 ~ 95.56 ~ 82.03 ~ 161.60 - Diluted ~ 49.84 ~ 45.70 ~ 40.88 ~ 95.54 ~ 82.01 ~ 161.56 SWARAJ ENGINES LIMITED CIN: L50210PB19B5PLC006473 Regd. Office: Phase IV, Industrial Area, S.A.S.Nagar (Mohali), Punjab -160 055 Tel: 0172-2271620-27. Fax: 0172-2272731, Email: selinvestor@swarajenterprise.com, Website: www.swarajenterprise.com STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 Balance Sheet as at 30th September 2026 f Lakhs Particulars As At As At 30.09.2026 31.03.2026 (Unaudited) (Audited) I. ASSETS Non-Current Assets (a) Property, Plant and Equipment 19964 10668 (b) Capital Work-in-Progress 2926 5481 (c) Investment Property 20 20 (d) Intangible Assets 1 1 (e) Financial Assets 88 2672 (f) Income tax assets (net) 112 291 (g) Other Non-Current Assets 349 841 (h) Deferred tax assets (net) 476 488 Total - Non-Current Assets 23936 20462 Current Assets (a) Inventories 7821 7481 (b) Financial Assets (i) Investments 4538 1926 (ii) Trade Receivables 24908 20618 (iii) Cash and Cash Equivalents 449 1726 (iv) Other Balances with Banks 5259 10457 (v) Other Financial Assets 350 3972 (c) Other Current Assets 17304 11241 Total - Current Assets 60629 57421 Total Assets 84565 77883 II. EQUITY AND LIABILITIES Equity (a) Equity Share Capital 1215 1215 (b) Other Equity 45932 47677 Total Equity 47147 48892 Liabilities Non-Current Liabilities (a) Financial Liabilities - Lease Liabilities 170 145 (b) Long Term Provisions 936 934 Total - Non-Current Liabilities 1106 1079 Current Liabilities (a) Financial Liabilities (i) Lease Liabilities 78 60 (ii) Trade Payables 31879 24826 (iii) Other Financial Liabilities 2849 2137 (b) Short Term Provisions 640 751 (c) Current Tax Liabilities 717 (d) Other Current Liabilities 149 138 Total - Current Liabilities 36312 27912 Total - Equity And Liabilities 84565 77883 SWARAJ ENGINES LIMITED CIN: L50210PB19B5PLC006473 Regd. Office: Phase IV, Industrial Area, SAS.Nagar (Mohali), Punjab - 160055 Tel: 0172-2271620-27, Fax: 0172-2272731, Email: selinvestor@swarajenterprise.com, Website: www.swarajenterprise.com STA TEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 Statement of Cash Flow for the Half Year ended 30th September 2026 f L a kh s Particulars As At As At 30.09.2026 30.09.2025 (Unaudited) (Unaudited) A_ CASH FLOW FROM OPERATING ACTIVITIES Profit before Exceptional Items and Tax 15602 13392 Adjustments for: Depreciation and Amortization Expense 1229 1128 Employee Stock Compensation 10 11 Interest (Income)1 Expense (Net) (462) (893) (Profit)/Loss on Mutual Fund Investment (60) (112) (Profit)/Loss on disposal of Property, Plant and Equipment (Net) 24 13 Net gain on financial assets measured at FVTPL (3) (6) Operating Profit Before Working Capital Changes 16340 13533 Movements in working capital: (Increase)/Decrease in Trade and Other Receivables (9737) (1999) (Increase)/Decrease in Inventories (340) 474 (Decrease)/lncrease in Trade and Other Payables 6983 2197 Cash generated from Operations 13246 14205 Income taxes paid (Net) (3085) (2909) Net cash from Operating Activities 10161 11296 B_ CASH FLOW FROM INVESTING ACTIVITIES Investments (Purchase) I Sales - Net (2609) (2124) Bank Deposit Matured I (Placed) - Net 6699 6829 Other Corporate Deposits (Placed) I Matured - Net 3000 (1000) Interest received 481 913 Net Proceeds from disposal of Mutual Fund Investments 60 112 Purchase of Property, Plant and Equipment (6752) (1377) Changes in earmarked balances and margin accounts with banks 1089 (2484) Proceeds from disposal of Property, Plant and Equipment 10 12 Net cash from Investing Activities 1978 881 C_ CASH FLOW FROM FINANCING ACTIVITIES Repayment of lease liabilities (including interest) (41) (36) Dividends paid to Shareholders of the Company (13365) (12694) Equity Shares issued under ESOP* - - Interest and Finance Charges paid (10) (12) Net cash used in Financing Activities (13416) (12742) Net (Decrease) I Increase in Cash and Cash Equivalents (1,277) (565) Opening Balance of Cash and Cash Equivalents 1726 656 Closing Balance of Cash and Cash equivalents 449 91 * Equity Shares issued under ESOP as at 30.09.2026- Rs. Nil (30.09.2025- Rs. Nil) Notes: 1. The financial results for the quarter and half year ended 30th September, 2026 were reviewed by the Audit Committee and thereafter approved by the Board of Dire [Showing first 8,000 characters — download PDF for full document]