Submission Unaudited Standalone and Consolidated Financial Results of the Company for the second quarter and half year ended 30th September, 2026

REF : GAEL\STOCK38\2026\54 Date : 24th October, 2026 BY E-FILING BSE Limited The National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Plot No. C/1, Dalal Street, Fort, G Block, Bandra Kurla Complex, Mumbai - 400 001 Bandra (E), Mumbai - 400 051 Scrip Code: 524226 Symbol: GAEL Dear Sir / Madam, Subject: - Outcome of Board Meeting held on 24th October, 2026 With reference to above, we hereby inform that, the Board of Directors of the Company (the “Board”), at its meeting held on today i.e. Saturday, 24th October, 2026, has inter-alia: 1. Considered and Approved Unaudited Standalone and Consolidated Financial Results of the Company for the second quarter and half year ended 30th September, 2026, pursuant to Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”). 2. Considered and approved other businesses as per agenda circulated. Pursuant to Regulation 33 of Listing Regulations, Unaudited Standalone and Consolidated Financial Results and Limited Review Report thereon for the second quarter and half year ended 30th September, 2026 are enclosed herewith as Annexure - A. Further, the Presentation on the financial performance of the Company for the second quarter and half year ended 30th September 2026 is also enclosed for the information of the members as Annexure B. The above intimation, the Unaudited Standalone and Consolidated Financial Results and Presentation are also being uploaded on the website of the Company at www.ambujagroup.com. The Board Meeting commenced at 12:10 p.m. (IST) and concluded at 01:20 p.m. (IST). You are requested to take note of the same. Thanking you. Yours faithfully, FOR, GUJARAT AMBUJA EXPORTS LIMITED KALPESH DAVE COMPANY SECRETARY (ACS-32878) Encl.: As above Annexure - A KANT/LAL PATEL & CHARTERED ACCOUNTANTS Independent Auditor's Review Report on the Quarterly and Vear to date Unaudited Standalone Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations. 2015, as amended. The Board of Directors of Gujarat Ambuja Exports Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Gujarat Ambuja Exports 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 requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the 'Listing Regulations'). 2. The Statement. which is the responsibility of the Company's Management and approved by the Company's Board of Directors. has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" 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 Kegulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity' issued by the lnstit11te of Chartered Accountants of India. This standard requires that we plan and perform the :~view to obtain moderate assurance as to whether the Statement is free of material misstatement A review of interirn financial information consists of making inquiries, primarily of persons responsible for financial and accou'1ting 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 could become aware of all significant matters that might be identified in an audit Accordingly, we do not express an audit opinion. 4. Bas~d on ou1 review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement. prepared in accordance with the recognition and measurement principles laid down in the applicable 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 Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Kantilal Patel & Co., Chartered Accountants ICAI Firm registration number: 104744W Partner Membership No.: 153599 Place: Ahmedabad "KPC House", Besides High Court Auditorium Gate, Sola, Ahmedabad - 380 060, Gujarat, India. E-mail: services@kpcindia.com Web : www.kpcindia.com GUJARAT AMBUJA EXPORTS LIMITED NURTURING BRANDS I. STANDALONE STATEMENT OF UNAUDITED RESULTS FOR THE QUARTER ANO HALF YEAR ENDED 30TH SEPTEMBER, 2026 ( " In Crores ) Quarter Ended Half Year Ended Year Ended Sr. No. Particular$ 30.09.2026 30.06.2026 .30.09.2025 30.09.2026 30.09.2025 31.03.2026 (UNAUDITED) (UNAUDITED) [UNAUDITED) (UNAUDITED) (UNAUDITED) [AUDITED) 1 Income from Operations {a) Revenue from Operations 1,451.33 1,594.27 1,486.69 3,045.60 2,777.92 5,728.60 (b) Other Income 16.97 39.13 19.18 56.10 49.76 107.39 Total Income 1,468.30 1,633.40 1,505.87 3,101.70 2,827.68 5,835.99 2 Expenses (al Cost of materials consumed 929.73 837.43 870.74 1,767.16 1,693.22 3,493.20 (b) Purchase of stock-in-trade 313.63 254.60 300.59 568.23 481.44 755.92 (C) Changes in Inventories of finished goods, work·in·progress and stock-In (277.56) (12.51) (2.18) (290.07) (32.39) 3.74 trade (d) Employee benefits expense 46.46 50.30 29.85 96.76 62.44 146.91 (e) Finance Cost 3.19 2.45 9.16 5.64 14.59 27.47 {f) Depreciation and amortisation e~pense 33.82 33.24 35.04 67.06 70.46 137.46 (g) Other expenses 241.64 232.45 211.82 474.09 401.02 862.20 Total Expenses 1,290.91 1,397.96 1,4S5.02 2,688.87 2,690.78 5,426.90 3 Profit before Exceptional Items & Tax (1-2) 177.39 235.44 SO.SS 412.83 136.90 409.09 4 Exceptional Item • Statutory impact of new Labour Codes - . - . (3.97) (Refer Note No. 4) s Profit before tax (3+4} 177.39 235.44 50.85 412.83 136.90 405.12 6 Tax Expense : -Current Tax 45.00 56.SO 11.20 101.50 30.39 93.51 -Deferred Tax 0.40 2.01 1.57 2.41 3.03 6.62 Total Tax Expense 45.40 58.51 12.77 103.91 33.42 100.13 7 Net Profit for the period after tax (S-6) 131.99 176.93 38.08 308.92 103.48 304.99 8 Dtner Comprehensive Income /(Loss) (a) Items that will not be reclassified to Profit & loss in subsequent periods (I} Remeasurement of defined benefit plan (0.31) (0.31) (0.16) (0.62) (0.31) (1.24) (it) Income tax related to items no (I) above 0.08 0.08 0.04 0.16 0.08 0.31 {b) Items that will be reclassified to Profit & loss in subsequent periods (I) Change In fair values of current Investments carried at fair value 0.57 0.59 (1.11) 1.16 (0.54) 1.12 through Other Comprehensive Income {ii) Income tax related to items no (I) above (0.14) (0.15) 0.28 (0.29) 0.14 (0.28) Other Comprehensive Income I (loss) (net of tax) 0.20 0.21 (0.95) 0.41 (0.63) (0.09} 9 Total Comprehensive Income for the period (net of tax) (7+8) 132.19 177.14 37.13 309.33 102.85 304.90 10 Pald·up Equity Share Capital (Face Value~ l/· per share) 45.87 45.87 45.87 45.87 45.87 45.87 11 Other Equity 3,251.52 12 EPS ~ -(Not Annualised) -Basic 2.88 3.86 0.83 6.73 2.26 6.65 -Diluted 2.88 3.86 0.83 6.73 2.26 6.65 (See accompanying notes to the Financial Results) -YlJE.Nri;iCATION~BY '%.6 ~~ i lo 2-t., .i"\Nl !LAL PAiIL & CO. Q 00-91-79-61556677 B 1nfo@ombujogroup com wwwambujogroup.com CIN [Showing first 8,000 characters — download PDF for full document]