please find the attached Results quarter and year ended 31.03.2026

KALLAM TEXTILES LIMITED (Formerly Known as “Kallam Spinning Mills Limited”) CIN -L18100AP1992PLC013860 Chowdavaram, GUNTUR - 522 019. A.P., INDIA. b Ph: 0863- 2344016 Fax:0863-2344000 E-mail: corp@kallamtextiles.in GSTIN : 37AAACK9363M1ZY Date:12-10-2026 The Listing Compliance Department BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Mumbai — 400001 Subject: Submission of Financial Results for the Quarter and Financial Year Ended 31st March 2026 under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir/Madam, Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby submit the financial results of the Company for the quarter and financial year ended 31st March 2026, along with the relevant annexures, for your records. we wish to inform you that the Hon’ble National Company Law Tribunal (“NCLT”), Amravati Bench, vide its order dated April 06, 2026, has admitted the petition filed under Section 7 of the Insolvency and Bankruptcy Code, 2016 (“IBC”) against the Company and Corporate Insolvency Resolution Process (“CIRP”) has been initiated. Consequent upon commencement of CIRP, the powers of the Board of Directors stand suspended and are being exercised by the Resolution Professional in accordance with the provisions of the IBC You are requested to take the above submission on record. Thanking you, Yours faithfully, For Kallam Textiles Limited Golagani Ramesh Kumar Company Secretary Enclosures: 1. Financial Results for the quarter and financial year ended 31 March 2026 2. Audit Report 3. Other applicable annexures INDIA CHARTERED ACCOUI VIJAYAWADA, HYDERABAD, VISAKHAPATNAM, GUNTUR, KAKINADA & TANUKU NTANTS I q Su en cad ure rtp iee tr in ed a se n n Edt x y cA e hu a ad r ni gt eo enr s d B’ oe adR r e d3p o 1 or f t M Iao nr dn ic ahA ,u (d L2i is0t te 2 id 6 n g F p Oi u bn r la s in u gc ai aa n tl it o R t ne o ss u t al h nt e ds r Do e if q s cK u liA orL se uL m rA e enM t R sT e E qoX ufT i I rRL eeE mgS eu nlL a tI t sM i )I o nT R eE 3 gD 3 u lf o aor f t it t oh h ne e s 2015, as amended. T Kh Ae R Le As Mol Tu Et Xi To In LP Er So f Le Is Msi Io Tn Ea Dl (( aR P C) o o mf p any under CIRP vide NCLT Order dated 6™ April, 2026) Corporate Insolvency Resolution Proceedings as per Insolvency and Bankruptcy Code, 2016 (1BC) s i f IB tC s c(t iu na oos u o“n b t n r nNsao tes k pn sCr pr he c r io Ld ei eiq dAu re nma eTu p ar pl d r”e tt R e e ad )ecn tect d t,i y st r. t oe I aC ot i6 Cd l n n nooo . i hu s n d dt4 ett o o e o. i nh fl tr , f2 o i ne v, h l0 n ae e2 ed 2 n ia d P0a 6 hmc g r1t ebya a Boae 6 yi efd n n Reo nm ( a os es ef c“i t g sns s h1tb ti eo eB ,ta roK lC me ul n”a ou ve cda a) ftl i ln n il dt r ut c o ta e rh e ( he nm I ie a e o R i ns d tfPTI gh P e s ) we ne r ra.x ie s f oo s t ft Ito rc t ri an, l h we d ol i v hs et pt e rRe is rs os eh un l se r olc e d aL ( m fey tH “ li s d .to Cm a 4 i I 1hn i o r n sR 8o’ et efd uPf c ™b e b” c s td l B )I moe Jo e B ,a irc u m (n ,t tRN n“ pt k ia tu ett h aort e e,h hn eui s n de e o ,p 2 y 1n t 0pC N 72a vc 2o ao l 0 e 6y two m 1 s , ifC e tp p t6 o o re hsta n st es a hm n a twi e n lp ay it d po yia t” I C ef o ehB)n a tn do C iy p t , I mf tpu R h fi p iL P/ o u ul e o. asa ie rp nd tn nw So eB h7 t ub y rn oT e e b sy r a rd o sc L i r fU e bb ao pdM n q eu rw mrtn ui fo h . ma o e oo cAe l f n ren epC, t eph n db lI iA dec in yla im l Crl es ,n na l oa eo m gk ar l c mcl se t a e t o mvo ,ev one R nf ra n a T t s tpst I c j re teni y e io qd s n bs fi uv t d euha ai et a i, n nd h na n na ode a es d t l g creditors (CoC). I o y in f e n av vt ri oh e le ew v n e po mo df ew e np e d te r n s 3 od 1 foe .fn t3 hc t . ey h 2 e 0o e 2f rB 6 sot tah v wre e hd s iC t lo o s er f p mwdo ii ar r t na e h act te gIo eRrI Ps mn .,s e o t nTl h thv e e e an p nc o fy diw n eR a te r n hs cs eo i al o Ilu f R t Pai s ,o d tn ao a sp tP t er ai mo po e pc n n le its o css f a b( f h lC i eaI n ,R va P n e a) c i na ba dln e d e tr hnei s e n u plv st ri ts ee a pw f tao eo rr mf e eq ds nu u a tws r ip t iste e hn r b s eai t ino h nn d e g signed by the IRP in exercise of such powers. Disclaimer of Opinion W L toIe M t Iw hTe eEr D re e fe qon r u g ita rhg ee me q ed u n at tro st a e ou r fd ai Rt n e dt g h uye le aaa trc i c oeo nn m d 3p e 3a d n o3y f1i °n t g hM eaf i r Sn c ea h cn ,c ui r 2a il t0 i2r ee 6 ss u abl net is d n ( g‘ E t xsh cue hb S amt i na t gt t ee e m d Be on b at y r’ ) t d h o e of f c K o IA nmL dp iL a aA n (M y t hT p eE u X r LT s iI u sL ta iE n nS t g Obligations and Disclosure Requirements) Regulations, 2015, as amended. B D aue i dc s ia c tu l es a ve i i dmo ef eo n rf ct O eh p e ti ons i pu o rb n os " vt a ipn dat eri a tv g he er an bpa aht s iu o sr f e oo fu a r on u rd re p os o pi r ig t nn ,i i wf oi e nc a ahn sac v te oe o wnf ho t et th b he e e e rm n a tat hbt ele ser e s t f o i d o ne b as nt cc a ir i ai n lb se ru ed f s f uii lcn t i se :t n h te a p" pB ra os pi rs i af to er a) are presented in accordance with the requirements of Regulation 33 of the Listing Regulations, in this regard; and b) g di ov we na t ir n u te h ea n ad p pf la ii cr a v bi le ew , I ni dn i ac no n Af co cr om ui nt ty i w ni gt Sh t t ah ne d ar re dc so g (n Ii nt di Ao Sn ) a an nd d m oe ta hs eu rr ae cm ce on ut nt p ir ni gn c pi rp il ne cs i pl hai éd y Door No. 10-3-21, . 3rd Line, 3 Sambasivay pet, GUNTUR - 522 001, Andhi i ol eptones: (51-863) 220347, 2322326, el : saarizgy o il : krajaj@brahmayya.com gntbrahmayya@gmail.com [ALSO AT CHENNAI, BENGALURU, ADONI, NEW DELHI, GURGAON, MUMBAI ] Continuation Sheet ..... generally accepted in India, of the net the Loss and other comprehensive loss and other financial information of the company for the quarter and year ended 31 March 2026. Basis for Disclaimer of Opinion For the paragraphs (a) to (f) mentioned below, we are unable to comment on the elements of financial results which may require necessary adjustments/disclosures in the financial results including but not limited to impact on the Company's ability to continue as a going concern and these adjustments when made, may have material and pervasive impact on the outcome of the financial results for the quarter and year ended 31 March 2026. Accordingly, pending these adjustments and unavailability of sufficient and appropriate audit evidence in respect of these matters, we are unable to express our opinion on the financial results of the Company. a. Recognition of Deferred Tax Asset on Business Losses: The Company has recognized Deferred Tax Asset (DTA) of Rs. 5124.54 lakhs as at March 31, 2026 in respect of carried forward business losses and unabsorbed depreciation based on assessment that sufficient taxable profit will be available in future years against which deferred tax asset can be utilized. Under the requirements of Ind AS 12, a deferred tax asset arising from unused tax losses and unabsorbed depreciation is recognized only to the extent that it is probable that future taxable profits will be available against which such losses and depreciation can be utilized. The Company has incurred substantial losses in the current year and preceding years and is subject to the circumstances arising from CIRP and the subsequent NCLAT proceedings described above. Considering the ongoing CIRP proceedings, accumulated losses, uncertainty regarding future business operations and taxable profitability and in the absence of sufficient appropriate audit evidence supporting the probability of future taxable profits, we were unable to determine whether the recognition of the aforesaid Deferred Tax Asset in previous years and remaining outstanding as on 31.3.2026 is appropriate. Consequently, we were unable to determine the adjustments, if any, that may be required to the carrying value of Deferred Tax Asset, retained earnings and the lo [Showing first 8,000 characters — download PDF for full document]