Pursuant to Regulation 30 and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company at its meeting held today, i.e., Tuesday, October 20, 2026, inter alia, considered and approved the following: The Unaudited Financial Results of the Company for the half year ended September 30, 2026, along with the Limited Review Report issued by the Statutory ....

APTUS PHARMA LIMITED Corporate Relation Departments The BSE Limited Phiroze Jeejeebhoy Tower, Dalal Street, Mumbai—400001 SECURITY CODE: 544529 SCRIPT SYMBOL: APPL ISIN: INE15XJ01010 Subject: Outcome of the Board Meeting held on October 20, 2026. Dear Sir/Madam, Pursuant to Regulation 30 and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company at its meeting held today, i.e., Tuesday, October 20, 2026, inter alia, considered and approved the following: The Unaudited Financial Results of the Company for the half year ended September 30, 2026, along with the Limited Review Report issued by the Statutory Auditors, have been approved by the Board of Directors. The copy of the same is enclosed herewith as Annexure. Further, in accordance with the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015 and Company's Code of conduct for Prohibition of Insider Trading, the "Trading Window" for trading in the shares of the Company will open from 23 October, 2026. for the Designated Persons and their immediate relatives. The meeting of the Board of Directors commenced at 05:00 PM (IST) and concluded at 06.10 PM (IST) You are requested to kindly take the same on record and disseminate the information on your website. Thanking you, Yours faithfully, For Aptus Pharma Limited = .5 i Tejash Maheshchandra Hathi Managing Director DIN: 03151221 ABK& BCO. CHARTERED ACCOUNTANTS INDEPENDENT AUDITOR’S LIMITED REVIEW REPORT ON UNAUDITED STANDALONE FINANCIAL RESULTS OF THE APTUS PHARMA LIMITED FOR THE PURSUANT TO REGULATION 33 OF SEBI (LISTING OBLIGATIONS AND DISCLOUSE RQUIREMENTS) REGULATIONS, 2015, AS AMENDED The Board of Directors Aptus Pharma Limited (Formerly Known as Aptus Pharma Private Limited) 1. We have reviewed the accompanying statement of unaudited standalone financial results of Aptus Pharma Limited (“the Company”) for the half year ended 30" September, 2026, attached herewith being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the Regulation”). 2. The preparation of statement, which is the responsibility of the Company’s Management and has been approved by the Board of Directors, in accordance with the recognition and measurement principles laid down in Accounting Standards 25, (AS 25) “Interim Financial Reporting” prescribed under Section 133 of 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 SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the Regulation”). Our responsibility is to issue a report on these financial results based on our review. 3. We conducted our review 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 results are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. A review substantially less in scope then an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 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. Accordingly, we do not express an audit opinion. 1103-04, R.K. Pime, Nr. Nanamava Circle, 150 Feet Ring Road, Rajkot-360 005, ® www.abkbandco.com info@abkbandco.com ® 96387 99990 ABK& BCO. CHARTERED ACCOUNTANTS 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited standalone financial results, prepared in accordance with the applicable accounting standards specified under section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: Rajkot FOR,ABKB & Co. 1 Chartered Accountant FRN: 136695W Date: 20" October, 2026 (CA Maulik S. Bagdai) Partner MEM. NO. 135216 is UDIN: 261625V 5MAL2THE\SS 1103-04, RK. Prime, Nr. Nanamava Circle, 150 Feet Ring Road, Rajkot-360 005. ® www.abkbandco.com @ info@abkbandco.com ®© 96387 99990 APTUS PHARMA LIMITED (Formerly Known as Aptus Pharma Private Limited) CIN: U24230G]2010PLCO61957 STATEMENT OF UNAUDITED ASSETS AND LIABILITIEASS AT ON 30TH SEPTEMBER 2026 (Rs. In Lacs) As at 3010012026 As at 31/03/2026 i (Unaudited) (Audited) . EQUITY AND LIABILITIES (1) Shareholder's Fund (a) share Capital 1,715.00 686.00 (b) Reserves & Surplus 1,127.27 1,648.62 (c)_Share Aopication Money 3 2 Total Shareholder's Fund 2,842.27 2,334.62 (2) Share Money Pending Allotement (3) Non-current Liabi (a) Leng term borrowings 704.27 52.16 (b) Deferred tax liabilities - - (c) Other Long term liabilities 5 (d) Long Term Provisions 36.12 36.12 [T otalo f Non-Current Liabilities B 740.39 88.28 (4) Current Liabilties (a) Short Term Borrowings 506.84 666.00 (b) Trade Payables ()Total outstanding dues to micro and small enterprise 767.82 467.43 (ii)Total outstznding dues to other creditors 145.77 347,86 (c) Other Current Liabilities 188.36 273.40 (d)_Short Term Provisions 263,97 175.89 Total of current Liabilities 1,872.77 1,930.58 Total [(1) + (2) + (3) + (4)] 5,455.43 4,353.48 II. ASSETS (1) Non Current Assets (a) Property Plant and equipments & Intangible Assets (i) Property Plant And Equipments 312.45 271.41 (ii) Intangible Asset 5.43 5.48 (iii) Capital Work in Progress - - (iv) Intangible asset Under development # = (b) Non current Investments i 2 (c) Deferred Tax Asset(net) 10.14 9.19 (d) Long Term Loans And Advances ¢ N (e) Other Non-current Assets 131.59 543.78 Total of Non-Current Assets 459.62 829.86 (2) Current assets (a) Current Investments (b) Inventories 1,625.30 1,356.88 (c) Trade Recelvables 2,864.23 1,876.01 (d) Cash and Cash Equivalents 180.18 102.71 (e) Short term loans and advances 326.12 179.50 (f) Other Current Assets - 8.52 Total of Current Assets 3,995.82 3,523.62 Total[(1) + (2)] 5,455.43 4,353.48 For and on behalf of Place : Rajkot Aptus Pharma Limited Date : 20th October, 2026 Managing Director Tejas Hathi DIN : 03151221 APTUS PHARMA LIMITED (Formerly Known as Aptus Pharma Private Limited) CIN:U24230GJ2010PLC61957 STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR HALF YEAR ENDED ON 30TH SEPTEMBER 2026 (Rs. Intacs) A aT300072026 | AsST 0N0UZ025 | As at 31032026 PARTICULARS (Unauditod) (Unaudited) (Audited) INCOME 1. Revenue From Operation 489204 1837.75 465746 L. Other Incorme 16 122 1335 TIX. Total Income(T+1T) w8968 143897 367081 1V. Expenses: (a) Cost of Material Consumed 5 : A (b) Purchase Of Stock - in - Trade 303093 91143 278845 (€) changes in Inventories (26042) (32035 (e51.07) (d) Employee Berefit Cost 39969 23043 52054 (e) Finanace Cost 7530 4530 7982 (1) Depreciaion And Amortization Cost 3461 1612 00 (g) Other Expense %087 32003 125521 — Total Expenses [ (at)o (g) | 421298 120505 | V. Profit Before Exceptional And Extraordinary items and tax ([11-IV) 63266 23511 64716 V1. Exceptional Items VIL. Profit Before Extrzordinary items and Tax (V-V1) 68266 23811 637.46 VIIL Extraordinary Items = TX. Profit Before Tax (VII-VIID)| 562,6 [Showing first 8,000 characters — download PDF for full document]