General Updates

Date: October 15, 2026 To To Department of Corporate Services Listing Department BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, C-1, G-Block, Bandra-Kurla Complex Dalal Street, Mumbai, MH - 400001 Bandra (E), Mumbai, MH - 400051 Scrip Code: 542652 Scrip Symbol: POLYCAB ISIN: INE455K01017 Dear Sir(s) / Madam(s) Subject: Unaudited Interim Condensed (Standalone and Consolidated) Financial Statements for the quarter and half year ended September 30, 2026. With reference to the captioned subject, please find enclosed herewith the Unaudited Interim Condensed (Standalone and Consolidated) Financial Statements of the Company, along with Review Reports for the quarter and half year ended September 30, 2026 as approved by the Board of Directors at its meeting held today i.e. October 15, 2026. Kindly take the same on your record. Thanking you Yours Faithfully For Polycab India Limited Manita Carmen A. Gonsalves Vice President-Legal & Company Secretary Membership No.: A18321 Address: #29, The Ruby, 21st Floor, Senapati Bapat Marg, Tulsi Pipe Road, Dadar (West), Mumbai, MH-400028 Encl: as above Corporate Office: Registered Office: Polycab India Limited Unit 4, Plot No 105, Halol Vadodara Road CIN: L31300GJ1996PLC114183 Village Nurpura, Taluka Halol, Panchmahal, #29, The Ruby, 21st Floor, Senapati Bapat Marg, Panch Mahals, Gujarat 389 350 Tulsi Pipe Road, Dadar (West), Mumbai 400 028 Tel: +91 2676- 227600 / 227700 Tel: +91 22 2432 7070 - 74 Email: shares@polycab.com Web: www.polycab.com POLY Unaudite terim Condensed C slidated Finanz atements C)2FY27 Polycab India Limited Unaudited Interim Condensed Consolidated Financial Statements for the period ended 30 September 2026 Index Page No. Auditors' Review Report 1 Balance Sheet 3 Statement of Profit and Loss 4 Statement of Changes in Equity 5 Statement of Cash Flows 6 Overview and notes to the financial statements A Overview 1 Corporate Information 8 2A Basis of preparation 8 2B Use of estimates and judgements 8 2C Changes in material accounting policy information 8 2D Recent Indian Accounting Standards (Ind AS) issued not yet effective 8 B Notes to financial statements 3 Property, plant and equipment 9 4 Right of use assets 10 5 Other intangible assets 10 6 Investment 11 7 Cash and cash equivalents 11 8 Inventories 11 9 Borrowings 12 10 Acceptances 12 11 Trade payables 13 12 Revenue from operations 14 13 Other income 14 14 Finance cost 15 15 Other expenses 15 16 Earnings per share 15 17 Contingent liabilities and commitments 16 18 Related party disclosure 17 19 Segment Reporting 19 20 Financial Instruments and Fair Value Measurement 21 21 Financial Risk Management Objectives And Policies 22 22 Hedging activity and derivatives 26 23 Events after the reporting period 28 24 Income Tax 28 25 Extended Producers Responsibility (EPR) 28 26 Dividend 28 27 Others 28 B S R & Co. LLP 14th Floor, Central B Wing and North C Wing Nesco IT Park 4, Nesco Center Chartered Accountants Western Express Highway Goregaon (East), Mumbai — 400 063, India Telephone: +91 (22) 6257 1000 Fax: +91 (22) 6257 1010 Report on Review of Unaudited Interim Condensed Consolidated Financial Statements To the Board of Directors of Polycab India Limited Introduction We have reviewed the accompanying unaudited interim condensed consolidated financial statements of Polycab India Limited ("the Parent"), its subsidiaries as listed in paragraph below (the Parent and its subsidiaries together referred to as `the Group') and its joint venture, which comprise the unaudited interim condensed consolidated balance sheet as at 30 September 2026, the unaudited interim condensed consolidated statement of profit and loss (including other comprehensive income) for the quarter and year to date period then ended, the unaudited interim condensed consolidated statement of cash flows for the year to date period then ended and the unaudited interim condensed consolidated statement of changes in equity for the period then ended, including material accounting policies and other selected explanatory information (herein after referred to as "the Statement"). The Parent's Board of Directors are responsible for the preparation and presentation of the Statement in accordance with the accounting principles generally accepted in India, including the recognition and measurement principles laid down in Indian Accounting Standards (Ind AS) 34, Interim Financial Reporting as specified under Section 133 of the Companies Act, 2013 (`the Act') read with relevant rules issued thereunder. Our responsibility is to express a conclusion on the Statement based on our review. The Statement includes the financial statements of the Parent Company and its subsidiaries, and its joint venture as listed below: Sr. No Name of the Entity Relationship 1 Dowells Cable Accessories Private Limited Subsidiary 2 Tirupati Reels Private Limited Subsidiary 3 Steel Matrix Private Limited Subsidiary 4 Polycab USA LLC Subsidiary 5 Polycab Australia Pty Limited Subsidiary 6 Polycab Electricals & Electronics Private Limited Subsidiary 7 Polycab Support Force Private Limited Subsidiary 8 Polycon Infra Projects Private Limited Subsidiary 9 Techno Electromech Private Limited Joint Venture Scope of Review We conducted our review in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity". 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. 8,4 Co Ce Nnt Ora4 Ml 0 8 C F W I WC kIO is nC ; g LB i,.- li2 ly23 P, s. I n( na v e ep rsra t hr et in d pe i wr ns it th o hi p B L f ISi Pr m R R &w e gi Ct ih so tR . r aLe tLg ioPis n t ( r a Na L oti i .o m An i AtN e Bo d -. IR 1 T4e Ptg h ai s F rt kle o r 4oe ,r d N, C eO sef cf ni oc tre a C: l e B n tW eri .n Wg ea sn td e rN no Er xth p rC e sW s i Hng ig, hN we as yc ,o NescoiT Park4, 313 ect from October 14, 2013 Goregaon (East), Mumbai - 400063 Nesco Center, Western Express Highway, Gt)f %ion (East). Mumbai 400 063 k". ed Acc BS R& Co. LLP Page 2 of 2 Report on Review of Unaudited Interim Condensed Consolidated Financial Statements (Continued) Conclusion Based on our review along with the consideration of audit reports of the other auditors referred to below in the "Other Matter" paragraph, nothing has come to our attention that causes us to believe that the accompanying Statement is not prepared, in all material respects, in accordance with Ind AS 34, Interim Financial Reporting specified under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder. Other Matter We did not review the interim financial statements of eight subsidiary Companies included in the unaudited condensed consolidated interim financial statements, whose interim financial statements reflect total assets (before consolidation adjustments) of Rs. 8,821.02 million as at 30 September 2026, total revenues (before consolidation adjustments) of Rs. 2,619.84 million and Rs. 4,588.09 million, total net profit after tax (before consolidation adjustments) of Rs. 319.80 million and Rs. 627.34 million and total comprehensive income (before consolidation adjustments) of Rs. 323.87 million and Rs. 632.49 million, for the quarter ended 30 September 2026 and for the period from 01 April 2026 to 30 September 2026, respectively, and cash outflows (net) (before consolidation adjustments) of Rs. 49.70 million for the period from 01 April 2026 to 30 September 2026. The Statement also include the Group's share of net profit [Showing first 8,000 characters — download PDF for full document]