Outcome of Board Meeting

www.nureca.com Dated-21.10.2026 BSE LIMITED NATIONAL STOCK EXCHANGE OF INDIA Corporate Relations Department LIMITED Phiroze Jeejeebhoy Towers Listing Department Dalal Street, Fort Exchange Plaza, 5th Floor, Plot no. C/1 Mumbai-400001 G Block, Bandra Kurla Complex, Bandra (E) Scrip code: 543264 Mumbai-400051 Scrip Code: NURECA Subject: Outcome of Board Meeting under Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Dear Sir/Madam, We wish to inform you that the Board of Directors of the Company at the meeting held today i.e. October 21, 2026 have: 1. Approved the unaudited standalone and consolidated Financial Results, Cash Flow Statement and Statement of Assets and liabilities of the Company for the second quarter and half year ended September 30, 2026. Copies of unaudited standalone and consolidated Financial Results, Cash Flow Statement and Statement of Assets and liabilities along with Limited Review Reports are enclosed herewith. The Board Meeting commenced at 12:30 PM and concluded at 13:25 PM. This is for your kind information and records please. Thanking You, Yours Sincerely, For Nureca Limited (Nishu Kansal) Company Secretary & Compliance Officer M. No. A33372 NURECA LIMITED Correspondence Office: SCO 6-7-8, 1st Floor, Madhya Marg, Sector 9-D, Chandigarh, India - 160009 Registered Office: Andheri West B-205, Bldg -42, B wing, Dhanashree heights, Azad Nagar Sangam CHS, Andheri West, Mumbai – 400053 Phone No. +91-172-5292900, CIN: L24304MH2016PLC320868 Q2 FY 26-27 Financial Results NURECA LIMITED Regd Office : Andheri West B-205, Bldg -42, B wing, Dhanashree heights, Azad Nagar Sangam CHS, Andheri West, Mumbai – 400053 Tel: +91 -172-5292900, E-mail: cs@nureca.com, Website: www.nureca.com Corporate Identification Number: L24304MH2016PLC320868 (Amount in INR million, unless otherwise stated) Statement of Unaudited Consolidated Financial Results for the Quarter and Half Year Ended 30 September 2026 Quarter Ended Half Year Ended Year Ended Sr. 30 September 30 September 30 September 30 September Particulars 30 June 2026 31 March 2026 No 2026 2025 2026 2025 (Unaudited) (Audited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) 1 Revenue from operations 585.26 4 03.43 3 77.40 988.69 719.16 1,469.63 2 Other income 13.53 1 8.20 23.18 31.72 48.89 80.96 3 Total income (1+2) 5 98.79 421.63 4 00.58 1,020.41 768.05 1,550.59 4 Expenses Cost of material consumed 61.41 4 9.57 57.63 110.98 98.45 2 83.49 Purchase of stock-in-trade 521.74 1 35.24 1 70.21 656.98 359.50 7 31.91 Changes in inventories of work in progress, finished ( 195.78) 6 2.09 10.28 (133.69) 1 .95 ( 88.64) goods and stock-in-trade Employee benefits expense 4 1.11 4 4.29 41.65 85.40 86.16 1 70.36 Finance costs 2.59 2 .01 4 .59 4.60 7.07 12.83 Depreciation and amortization expense 8 .05 6 .08 5 .37 14.13 10.69 20.17 Other expenses -Fair value changes and net loss on investments ( 0.28) 0 .70 - 0 .42 - 83.37 '-Others 1 04.79 7 7.32 64.90 182.11 145.98 2 87.32 Total expenses 5 43.63 377.31 3 54.63 920.93 709.80 1,500.81 5 Profit before tax for the period (3-4) 5 5.16 44.33 4 5.95 99.47 58.25 49.78 6 Tax expense - Current tax 7 .12 2 .40 0 .38 9.52 1.20 20.30 - Current tax related to previous year - - - - - ( 0.25) - Deferred tax 7 .53 1 1.25 9.31 18.78 12.67 8.93 7 Profit after tax for the period from continuing 40.51 3 0.67 36.26 71.18 44.38 20.80 operations (5-6) 8 Profit before tax from discontinued operations - - 0.02 - 0 .02 0.02 9 Tax expense of discontinued operations - - - - - 10 Profit for the period from discontinued operations 0.00 0.00 0.02 0.00 0.02 0.02 (8-9) 11 Other comprehensive income A (i) Item that will not be reclassified to profit or loss - - - - - 1.05 (ii) Income tax relating to items that will not be - - - - - ( 0.23) reclassified to profit or loss B (i) Item that will be reclassified to profit or loss ( 0.02) ( 0.17) - ( 0.18) - ( 0.07) (ii) Income tax relating to items that will be - - - - - - reclassified to profit or loss Total other comprehensive income for the period (0.02) (0.17) - ( 0.18) - 0.75 (net of tax) 12 Total comprehensive income/(loss) for the period 40.49 3 0.51 36.28 70.99 44.40 21.57 (7+10+11) 13 Paid-up equity share capital 95.42 9 5.42 1 00.00 95.42 100.00 95.42 (Face value of share - Rs.10 each) 14 Other equity - - - - - 1,712.18 15 Earning/(loss) per share of Rs. 10 each For Continuing operations - Basic and diluted (in rupees) (not annualized) 4 .25 3.21 3 .63 7.46 4.44 2.11 For Discontinued operations - Basic and diluted (in rupees) (not annualized) - - - - - - For Continuing & Discontinued operations - Basic and diluted (in rupees) (not annualized except 4 .25 3.21 3 .63 7.46 4.44 2.11 for the year) Q2 FY 26-27 Financial Results NURECA LIMITED Regd Office : Andheri West B-205, Bldg -42, B wing, Dhanashree heights, Azad Nagar Sangam CHS, Andheri West, Mumbai – 400053 Tel: +91 -172-5292900, E-mail: cs@nureca.com, Website: www.nureca.com Corporate Identification Number: L24304MH2016PLC320868 (Amount in Rs. million, unless otherwise stated) Consolidated Statement of Assets and Liabilities As at Sr. 30 September Particulars 31 March 2026 No. 2026 (Audited) (Unaudited) Assets (1) Non-current assets Property, plant and equipment 121.33 106.73 Right-of-use assets 45.94 12.04 Other intangible assets 15.64 16.99 Capital work in progress 53.43 - Financial assets - Other financial assets 35.02 644.32 Deferred tax assets (net) 6.38 25.41 Other non-current assets 148.31 9.32 Total non-current assets 426.05 814.81 (2) Current assets Inventories 629.87 4 75.06 Financial assets - Investments 29.90 10.12 - Trade receivables 271.06 77.49 - Cash and cash equivalents 11.13 14.61 - Bank balances other than cash and cash equivalents 694.49 3 99.58 - Other financial assets 28.93 12.86 Other current assets 211.81 1 57.04 Current tax assets (net) 9.51 - Total current assets 1,886.70 1,146.76 Total assets (1+2) 2,312.75 1,961.57 Equity and Liabilities (1) Equity Equity share capital 95.42 95.42 Other equity 1,783.36 1,712.18 Total equity 1,878.78 1,807.60 (2) Non- current liabilities Financial liabilities - Borrowings 1 1.50 2.20 - Lease liabilities 31.95 6.11 Provisions 4.24 7.88 Total non-current liabilities 47.69 16.19 (3) Current liabilities Financial liabilities - Borrowings 6 .16 4.96 - Lease liabilities 1 6.40 9.32 - Trade payables - total outstanding dues of micro and small enterprises 6 .12 7.66 - total outstanding dues of creditors other than micro and small enterprises 295.98 43.16 - Other financial liabilities 1 3.08 12.59 Other current liabilities 4 1.31 48.77 Provisions 7.22 5.61 Current tax liabilities (net) 0 .01 5.70 Total current liabilities 386.28 137.77 Total liabilities (2+3) 433.97 153.96 Total equity and liabilities (1+2+3) 2,312.75 1,961.57 Q2 FY 26-27 Financial Results NURECA LIMITED Regd Office : Andheri West B-205, Bldg -42, B wing, Dhanashree heights, Azad Nagar Sangam CHS, Andheri West, Mumbai – 400053 Tel: +91 -172-5292900, E-mail: cs@nureca.com, Website: www.nureca.com Corporate Identification Number: L24304MH2016PLC320868 (Amount in Rs. million, unless otherwise stated) Consolidated Statement of Cash Flow For the Half Year Ended Sr. 30 September 30 September Particulars No. 2026 2025 (Unaudited) (Unaudited) (A) Cash flows from operating activities Profit before tax for continued operations 99.47 58.25 Profit/(loss) before tax for the year for discontinued operations - 0.02 Adjustments for: Depreciation and amortization expense 14.13 10.69 Income on unwinding of security deposits (0.01) (0.16) Net gain on exchange fluctuation on translation and transactions (0.18) (5.45) Finance costs 4.60 7.07 Provision for doubtful expected credit loss and advances 2.00 - Interest income (29.70) (40.98) Net gain on fair valuation of financial assets measured at FVTPL 0.51 (0.28) Change in fair value of financial assets at FVTPL 0.42 - Fair value changes and net gain/loss on investment - (1.44) Net gain on sal [Showing first 8,000 characters — download PDF for full document]