Outcome of Board Meeting

Ref:D/2026-27/34 Date:15.10.2026 To, To, ListingDepartment ListingDepartment NationalStockExchangeofIndiaLimited BSELimited ‘ExchangePlaza’.C-1,BlockG, P.J.Towers,DalalStreet BandraKurlaComplex,Bandra(E), Mumbai-400001 Mumbai-400051 Symbol:SBC ScripCode:542725 Subject:-OutcomeofBoardMeetingpursuanttotheRegulation30ofSecuritiesandExchangeBoardof India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”) DearSir/Madam, IncompliancewiththeprovisionsofRegulation30andRegulation33oftheSEBI(ListingObligationsand DisclosureRequirements)Regulations,2015,asamended,wearepleasedtoinformyouthattheBoardof Directors of the Company in its Meeting held today 15th October, 2026 i.e. Thursday which commenced at 04:00 P.M. and concluded at 07:30 P.M. have considered, approved and took on record inter-alia the following: 1. TheUnauditedStandaloneandConsolidatedFinancialResultoftheCompanyforthe Quarterand half year ended on September 30th, 2026, as considered, approved and taken on record by the Board of Directors of the Company along with the Limited Review Report (LRR) issued by the StatutoryAuditorsenclosedas‘AnnexureA’. ThisinformationwillalsobemadeavailableontheCompany’swebsiteatwww.sbcexportslimited.com. Thisisforyourinformationandrecords. ThankingYou. ForSBCExportsLimited HariomSharma CompanySecretaryandComplianceOfficer M.No. A41738 Enclosed:Asattached SBC EXPORTS LIMITED CIN: L18100UP2011PLC043209 Regd. Off.: 9, Lohiya Talab, Chhoti Basahi P.O. Vindhyachal, Mirzapur, Uttar Pradesh, India, 231307 Corp.Off.: 49/95 SITE-IV SAHIBABAD INDUSTRIAL AREA GHAZIABAD UTTAR PRADESH-201010 Tel: 0120-2895246, Email: info@sbcexportslimited.com,Website: www.sbcexportslimited.com ( Amt. in Lakhs Except EPS ) Standalone Financial Results for the Quarter and half year ended on 30th September, 2026 For Quarter ended For Six month ended For Financial Year For Financial Year Particulars ended ended 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 31.03.2025 unaudited Unaudited Unaudited Unaudited Unaudited Audited Audited 1 Income Revenue from operations 13,831.19 10,603.58 6481.39 24434.77 12617.73 30142.10 23152.95 Other Income 507.53 376.21 327.25 883.74 361.02 1211.28 870.18 Total Income 14338.72 10979.79 6808.64 25318.51 12978.75 31353.38 24023.13 2 Expenses a) Cost of raw material consumed 12,144.45 9,599.10 5072.89 21743.55 9771.31 23851.92 21936.77 b) Purchase of stock-in-trade - 0.00 0.00 0.00 0.00 0.00 0.00 c) Changes in Inventories of finished goods, work-in-progress and stock-in-trade (422.72) (975.42) -128.46 -1398.14 362.52 1040.13 -3074.53 d) Employee benefit expense 336.17 330.89 295.05 667.06 553.17 1237.97 1293.21 e) Finance Costs 360.22 349.11 227.40 709.33 407.87 1056.42 717.00 f) Depreciation, Depletion and amortisation expense 41.22 35.04 30.44 76.26 57.37 130.25 142.25 g) Other Expenses (i) Other Expenses 407.27 386.95 261.18 794.22 436.39 1083.14 1326.24 Total Expenses 12866.61 9725.67 5758.50 22592.28 11588.63 28399.83 22340.94 3 Total Profit before Exceptional items & Tax 1472.11 1254.12 1050.14 2726.23 1390.12 2953.55 1682.19 4 Exceptional Items 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5 Total Profit before Tax 1472.11 1254.12 1050.14 2726.23 1390.12 2953.55 1682.19 6 Tax Expense 7 Current tax 386.37 313.53 285.00 699.90 377.28 795.99 456.55 8 Earliers Year Tax 0.00 0 0.00 0.00 0.00 6.70 10.16 9 Deferred Tax 5.60 -2 0.00 3.60 0.00 ( 25.00) 9.74 10 Total tax expenses 391.97 311.53 0.00 703.50 0.00 777.69 476.45 Net movement in regulatory deferral account balances related to profit or loss and 11 0.00 0.00 0.00 0.00 0.00 0.00 0.00 related tax movement 12 Net Profit / (Loss) for the period of continuing operations 1080.14 942.60 765.14 2029.93 1390.12 2175.86 1205.74 13 Profit / (Loss) from discontinued operations before tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14 Tax Expense of discontinued operations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15 Net Profit / (Loss) from discontinued operation after tax (XII-XIII) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16 Share of profit (Loss) of associates and joint venture accounted for using equity Method 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17 Total Profit(Loss) for the period 1080.14 942.60 765.14 2029.93 1390.12 2175.86 1205.74 18 Other Comprehensive income Net of taxes 6.39 ( 97.67) 90.69 -91.28 10.00 ( 68.97) -34.17 19 Total Comprehensive income for the period 1086.53 844.93 855.83 1938.65 1400.12 2106.89 1171.57 20 Total Profit / (Loss) attributable to Profit / (Loss) attributable to Owners of parent 1080.14 942.60 1050.14 2029.93 1390.12 2175.86 1205.74 Profit / (Loss) attributable to Owners of non-controlling interests 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21 Total Comprehensive income for the period attributable to Comprehensive income for the period attributable to warants of parents 6.39 -97.67 90.69 -91.28 10.00 -68.97 -34.17 Total Comprehensive income for the period attributable to Owners of non-controlling interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 22 Details of Equity Share Capital Paid-up equity share capital 4,761.90 4,761.90 4761.90 4761.90 4761.90 4761.90 4761.90 Face value of equity share capital (In Rs) 1.00 1 .00 1.00 1.00 1.00 1.00 1.00 Details of Debt Securities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 23 Reserves excluding revaluation reserve 4713.49 3,619.77 2068.06 4713.49 2068.06 2774.85 667.33 24 Earnings per Share i Earning per Equity share from Continuing operations ` Basic earnings / (Loss) per Share from continuing operations 0.23 0.20 0.16 0.43 0.29 0.46 0.25 Diluted earnings / (Loss) per Share from continuing operations 0.23 0.20 0.16 0.43 0.29 0.46 0.25 ii Earning per Equity share from Discontinuing operations Basic earnings / (Loss) per Share from Discontinuing operations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Diluted earnings / (Loss) per Share from Discontinuing operations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 iii Earnings per Equity Share a) Basic earnings / (Loss) per Share from Continuing and Discontinuing operations 0.23 0.20 0.16 0.43 0.29 0.46 0.25 b) Diluted earnings / (Loss) per Share from Continuing and Discontinuing operations 0.23 0.20 0.16 0.43 0.29 0.46 0.25 25 Debt equity ratio 0.00 0.00 0.00 0.00 0.00 0.00 0.00 26 Debt Service coverage ratio 0.00 0.00 0.00 0.00 0.00 0.00 0.00 27 Interest service coverage ratio 0.00 0.00 0.00 0.00 0.00 0.00 0.00 NOTES TO THE STANDALONE FINANCIAL RESULTS - Q2 FY27 1 The Financial Results were reviewed by the audit committee and approved by the Board of Directors at its meeting held today on 15th October, 2026 2 There were no investor complaints received / pending as at 30th September , 2026 3 The financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) as notified under the Companies (Indian Accounting Standards) Rules, 2015 and as specified in section 133 of the Companies Act, 2013. 4 Previous period figures have been regrouped / reclassified whereever necessary to correspond with the current period classification / disclosures. 5 On November 21,2025, the Government of India notified the Code on Wages,2019, the industrial Relations Code,2020, the Code on social Security,2020 and the Occupational Safety, Health and Working conditions Code, 2020 (collectively, the "Labour Codes") - consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs to enable assessment of the financial impact arising from changes in regulations- The company is in the process of assessing the potential impact of the aforesaid Labour Codes, pending notification of rules, on its employee benefit obligations and related costs on the basis of best information currently available, consistent with the guidance provided by the institute of Chartered Accountants of India. However, the company does not foresee any material impact on the financial results of the company. The company continues to monitor the finalization of central State Rules and any clarifi [Showing first 8,000 characters — download PDF for full document]