Outcome of the Board Meeting held on 17th October 2026

17th October, 2026 To To The General Manager The General Manager Department of Corporate Services Department of Corporate Services BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, Bandra Kurla Complex, Dalal Street, Fort, Mumbai – 400 001 Bandra (East), Mumbai – 400 051 Scrip Code: 544253 Symbol: KROSS ISIN: INE0O6601022 Dear Sir/Madam, Sub: Outcome of Board Meeting held on 17th October, 2026 Respected Sir/Madam, Pursuant to Regulations 30 and 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015, we would like to inform you that the Board of Directors of the Company, at its meeting held today i.e. 17th October, 2026 has inter alia: 1. Considered and approved the Un-audited Financial Results of the Company for the quarter and half-year ended September 30, 2026 duly reviewed by the Audit committee, as enclosed herewith; 2. Noted the Limited Review Report in respect of the above-mentioned financial results, issued by M/s. S.K. Naredi & Co LLP, Chartered Accountants (Firm Regn. No - 003333C/ C400397), Statutory Auditors of the Company, as enclosed herewith. The Unaudited Financial Results will also be made available on Company’s website i.e. https://www.krosslimited.com/ The meeting of the Board of Directors commenced at 04.00 P.M. and concluded at 05:56 P.M. This is for your information and record. Thanking You, For Kross Limited Debolina Karmakar Company Secretary and Compliance Officer Membership No.: ACS 62738 S K NAREDI & CO LLP . Chartered Accountants LLPIN : ACP - 2977 GSTIN- 20AAFFS1613J1ZN INDIA Independent Auditor’s Review Report on the Quarterly and Year to Date Unaudited Standalone Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) regulations, 2015, as amended Review Report to The Board of Directors Kross Limited We have reviewed the accompanying statement of unaudited standalone financial results of Kross Limited (the “Company”) for the quarter ended September 30, 2026 and year to date from April 01, 2026 to September 30, 2026 (the “Statement”) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations™) ’ The Company’s Management is responsible for the preparation of the statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, “Interim Financial Reporting” (“Ind AS 347). prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company’s Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review We conducted our review of the Statement in accordance with the Standard on Review Engagement (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 material misstatement. 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 is 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 Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement, prepared in accordance with recognition and measurement principle laid down in the aforesaid Indian Accounting Standards (‘Ind AS”) specified under section 133 of the Companies Act , 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Chartered Accountants ICAI Firm Regn. No - 003333C/ C400397 ‘A Abhishek Agarv'nll Partner M. No - 414050 UDIN -26414050MQFBNG4074 Place: Jamshedpur, India Date: October 17, 2026 S K Naredi & Co a Partnership Firm was converted into S K Naredi & Co LLP w.e.f. 20/06/2025 Branches At - Kolkata, Bhubaneswar& Ranchi B :0657- 2320686, (3 9431113374 I info@sknaredi.co.in | &) : www.sknaredi.co.in Kross Limited Regd Offic M4, VI Phase , Gamharia , Adityapur Industrial Arca, Jamshedpur- 832108 Statement of Unaudited Financial Results for the Half year ended Septembe30r, 2026 (Amounts in Rs. Millions, unless otherwise stated) - For the Quarter Ended For the half year ended For the Year ~ Particulars Eaded “ Sept 30,2026 [ June 30.2026 | sept30,2025 | Sept30,2026 | Sepr30.2025 | Miar31, 2026 (Unaudited) | _(Unaudited) | (Unaudited) | _(Unudited) | (Unudited) (Audited) (1)} Revenue from operations 235092 1.843.39 1.309.20 4,194 31 270275 6.732.01 @) Other income 2173 392 1047 2565 3134 4248 )] Total Income (1) + ) 3372.65 184731 131967 321996 373409 (XA (4)] Expenses (@) Cost of materials consumed 133924 1016.06 9121 2355.30 147079 3.644.74 (b) Changes in inventories off inished products and work in progress| (20.46)| 1.65 12.80 (20.46) (13.87)} 10.02 (c) Employee benefits expense 102.91 88.44 21013 178.52 394.07 (d) Finance costs 2011 17.41 47.03 4077 80.70 (¢) Depreciation and amortisation expense 3007 23 6234 1282 90,83 () Other expense 49724 36922 Li1616 758.10 1.803.71 Total Expenses (4) 2,103.11 1,669.04 1,201.40 3,770.50 2,477.14 6,024.07 (5)] Profit before tax (3- )(4) 269.54 178.27 1827 44946 25696 75042 (6)| Tax Expense (a) Current tax ((ii)) CCuurrrreenntt ttaaxx for the earlier years 59.5-3 404-4 241.1760 99.-9 7 591.1665 1751.1162 (b) Deferred tax 13.15 4.70 11.56 17.86 831 22.00 “Total Tax Expense (6) 72.68 45.15 37.43 117.83 69.12 198.27 (7)] Profit for the period/ year (5) - (6) 196.86 133.12 80.84 331.63 187.84 552.14 (8)] Other comprehensive income/ (loss) Hems that will not be reclassified to profit or foss (a) Remeasurement of the employees defined benefit plans 0.16 0.16 (055) 032 (1.10) 064 (b) Income tax relating to above items (0.04)] (0.04)] 0.14 (0.08) 0.28 (0.16) Total other comprehensive income (8) 012 0.2 ) 024 ©52) 043 (9)] Total comprehensive income for the period/ yea(r7 + 8) 196.98 133.24 80.43 331.87 187.01 552.62 (10)| Earnings per equity share (Nominal value of share of Rs. 5 each) Basic (in Rupees) 3.08° 2,06 2019 556 Diluted (in Rupees) 3.08° 2,06 2014 856 * Not Annualised (1121))]] OPtahiedr u Epq ueiqutiyt y share capital (face value: INR 5 cach) 322.55 PAN : AABCK5855D; Phone No - 0657 - 2203812 , 2203813: Email : accounts@krossindia.com ‘www.krosslimited.com KROSS LIMITED Regd Office: M4, Phase VI, Gamharia, Adityapur Industrial Area, Jamshedpur - 832108 CIN: L29100JH1991PLC004465 Notes to Unaudited Financial Results for the Quarter & Half Year Ended September 30, 2026 1. The above unaudited financial results of the Company for the Quarter & Half Year Ended September 30, 2026, have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meeting held on October 17, 2026. The Statutory auditors have expressed an unmodified review opinion on these results and have issued an unmodified conclusion. 2. The Company’s above unaudited fin [Showing first 8,000 characters — download PDF for full document]