Un-audited financial results for the Quarter / Half year ended 30th September 2026 is enclosed herewith.

Ref: SECY/2026 - 27/088 October 24, 2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai 400 001 Scrip Code: 504176 Dear Sirs, Sub: Unaudited Financial Results of the Company for the Quarter and Half Year ended 30th September, 2026 – Reg. Ref: Our letter Ref: SECY/2026 – 27/085 dated 12.10.2026 ***** As required under Regulations 30, 33 read wi th Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose herewith: i. Unaudited Financial Results of the Company for the Quarter and Half Year ended 30th September, 2026, (including segment wise results, Statement of Assets and Liabilities and Statement of Cash Flows), which were reviewed by the Audit Committee of the Board and approved by the Board of Directors at the respective meetings held today i.e., on Saturday, the 24th October, 2026 and are signed by the Managing Director. ii. Limited Review Report of the Auditors. iii. Extract of the format of results to be published. We have also arranged to publish Extract of the above Unaudited Financial Results in both the English and Tamil Dailies. The Board Meeting commenced at 04:00 P.M. and concluded at 05:10 P.M. Please take the above on record. Thanking you, Yours faithfully, For HIGH ENERGY BATTERIES (INDIA) LIMITED, (V. Anantha Subramanian) Company Secretary Encl: as above HIGH ENERGY R M ATTERIES (INDIA) LIMITED Shc5g1 HIGH ENERGY BATTERIES (INDIA) LIMITED CIN: L36999TN1961PLCO04606 (An IS0 9001:2015, 1SO 14001:2015 & ISO 45001:2018 Certified Company) Regd. Office: “ESVIN House”, 13, Old Mahabalipuram Road, Perungudi, Chennai 600096 Phone:044-24960335, Email: hebcnn@highenergy.co.in Statement of Standalone Unaudited Financial Results for the Quarter / Half - Year ended 30th September 2026 Rs. in Lakhs Quarter Ended Half -Year Ended Previous sI. ) Accounting Particulars No. 30.09.2026 | 30.06.2026 | 30.09.2025 | 30.09.2026 | 30.09.2025 | year ended 31.03.2026 (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) 1|Revenue from Operations a) Revenue from Sale of Products 2876.67 759.62 1726.62 3636.29 3052.85 8310.24 Other Operating Revenues 31.08 28.81 2.95 59.86 3.98 42.40 b) Other Income 35.67 2044 410.24 56.11 501.19 588.18 Total Income 2943.3¢ 808.87 2139.81 3752.26 3558.02 8940.82 2|Expenses a) Cost of Materials consumed 1133.02 1086.10 329.27 2219.13 658.09 2297.18 b) Changes in inventories of finished goods, work-in progress and stock-in trade 215 (871.33), 233.70 (869.18) 258.77 160.85 c) Employee benefits expenses 577.31 538.59 598.77 1115.90 1137.57 2193.15 d) Finance Costs 51.74 24.99 39.47 7673 73.93 185.57 e) Depreciation and amortisation expenses 32.5¢ 29.81 26.12 62.40 51.98 109.45 f) Power and Fuel 4572 4041 47.10 86.13 91.44 167.09 g) Other expenses 331.2¢ 204.23 594.43 535.52 909.98 1628.17 Total Expenses 2173.83 1052.80 1868.86 3226.63 3181.76 6741.46 3[Profit/(Loss) from ordinary activities after Finance costs but before Exceptional Items and taxes 769.56 (243.93) 270.95 525.63 376.26 2199.36 4|Exceptional Items . . - 5 = 124.66 5|Profit/(Loss) from ordinary activities before Tax 769.56 (243.93) 270.95 525.63 376.26 2074.70 6[Tax expenses (1) Current Tax 120.74 - 69.23 120.74 95.58 535.76 (2) Deferred Tax 76.18 (62.43). 035 13.75 0.95 (0.24)] Total Tax Expenses 196.92 (62.43)| 69.58 134.49 96.53 535.52 7|Net Profit/(Loss) from ordinary activities after Tax 572.64 (181.50) 201.37 391.14 279.73 1539.18 8|Other Comprehensive Income (OCI) Items that will not be reclassifed to Statement of Profit and Loss i) Remeasurement benefit of the defined benefit plans 65.29 - (34.18), 65.29 (34.18), (86.56), i) Income tax expenses on remeasurement benefit of the defined benefit plans (16.43) . 8.60 (16.43)| 8.60 21.79 iii) Net Fair value gain/(loss) on investment in equity instruments through OCI 12.87 (17.62)) (51.97), (4.75) (9.30) (15.84), iv) Income Tax Expenses on gain on Fair valuation of investment in equity instruments through OCI (1.82) 311 1034 127 185 059 Total Other Comprehensive Income 59.8¢ (14.51) (67.21), 45.38 (33.03) (80.02) 9|Total Comprehensive income for the period 632.53 (196.01) 134.16 436.52 246.70 1459.16 10(Paid-up Equity Share Capital 179.28| ° 179.28, 179.28] 179.28| 179.28| 179.28, 11(Earnings Per Equity Share (Face Value of Rs. 2/- per share) (not annualised) Basic 6.39 (2.02)| 225 436 3.12 17.17 Diluted 6.3¢ (2.02), 225 436 312 17.17 12(Other Equity (excluding Revaluation Reserve) as shown in the audited balance sheet of the previous year - - - - 10970.96 (By Order of the Board) for HIGH ENERGY BATTERIES (INDIA) LIMITE! Place: Chennai Date: 24.10.2026 G.A. PATHANJALI Managing Director (NG THE HIGH ENERGY SSN g Ny, BATTERIES (INDIA) LIMITED SNce 191 Segmentwise Revenue ,Results and Capital Employed (Unaudited) Rs. in Lakhs Quarter Ended Half - Year Ended Previous sl. particulars Accounting No. 30.09.2025 | 30.06.2026 | 30.09.2025 | 30.09.2026 | 30.09.2025 | year ended 31.03.2026 (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | _(Audited) PRIMARY SEGMENTS 1 Segment Revenue a) Aerospace Naval and Power System Batteries 200712 788.43 1729.57 3696.15 3056.83 8352.64 b) Lead Acid Storage Batteries - - - - - - Total 2907.12 788.43 172957 3696.15 3056.83 8352.64 Less: Inter Segment Revenue . “ - - - - Net Sales/Income from Operations 2907.72 788.43 172957 3696.15 3056.83 8352.64 2 Segment Results (Profit/(Loss) before tax and Interest from each segment) ) Aerospace Naval and Power System Batteries 846.32 (195.91) 339.57 650.41 499.25 233319 b) Lead Acid Storage Batteries (13.51) (14.03) (17.66) (27.54) (29.15) (61.15) Total . 83281 (209.94) 32191 622.87 470.10 2272.04 Less: 2) Finance Cost - Aerospace Naval and Power System Batteries (51.74) (24.99) (39.47) (76.73) (73.93) (185.57) b) Other Un-allocable Expenditure net off (1151) (11.15) (11.49) (22.66)| (22.59) (51.49) <) Unallocable Income - 215 - 215 268 3972 Total Profit/(Loss) before Tax 769.56 (243.93) 27095 525.63 376.26 2074.70 3 Segment Assets a) Aerospace Naval and Power System Batteries 1364719 | 1303977 | 12928.14 13647.19 | 1292814 1337451 b) Lead Acid Storage Batteries 15051 152.57 158.50 15051 158.50 154.01 ¢) Unallocated (Net) 364.57 25111 537.80 364.57 537.80 26872 Total 1416227 | 1344345 | 13624.44 1416227 | 13624.44 13797.24 Segment Liabilities a) Aerospace Naval and Power System Batteries 248273 2481.41 334659 28273 334659 231461 b) Lead Acid Storage Batteries 159 - 1.74 159 174 0.75 ©) Unallocated (Net) 360.11 27673 33833 360.11 33833 33164 Total 2844.3 2758.14 3686.66 2844.43 3686.66 2647.00 Notes: 1 Figures for the previous period have been regrouped wherever necessary. 2 The above unaudited financial results were reviewed by the Audit Committee ard approved by the Board of Directors at the respective meetings held on 24th October 2026. The statutory auditors of the Company have carried out a limited review of the financial results for the Quarter/Half year ended 30th September 2026. 3 The Company does not have any subsidiary/ associate/ joint venture entity(ies) as on 30th September 2026. 4 Proposals for revival of Lead Acid Batteries Division are under evaluation and final decision will be taken in Q4. Place: Chennai (By Order of the Board) Date: 24102026 for HIGH ENERGY BATTERIES (INDIA) LIMITED G.A. PATHANJALI Managing Director HIGH ENERGY QF'\"NG THE N4 7,'0 B by BATTERIES (INDIA) LIMITED Snve1g0 Statement of Assets and Liabilities Rs. in lakhs . As at 30th As at 31st September, 2026 March, 2026 (Unaudited) (Audited) 1. ASSETS Non-Current Assets (a) Property, Plant and Equipment 4179.70 4002.04 (b) Capital Work-in- Progress 159.56 154.53 (c) Other Intangible Assets 13.21) 17.27 (d) Financial Assets (i) Investments 262.62 267.37 (ii) Other Financial Assets 36.27 1033.14 (e) Other Non Current Assets 71.20 48.97 Total Non-Current Assets 4722.56 5523.32 Current assets (a) Inventories 5059.48 4107.83 (b) Financial Assets (i) Tr [Showing first 8,000 characters — download PDF for full document]