Unaudited Financial Result for quarter ended 30/09/2026

eve.-ia L) ° EVEXIA LIFECARE LIMITED (Formerly Known as Kavit Industries Ltd.) October 24, 2026 BSE Ltd. P. J. Towers Dalal Street, Mumbai - 400 001. BSE Scrip Code: 524444 Subject: Outcome of the Board Meeting held on October 24, 2026 Dear Sir, Pursuant to Regulation 30 and Regulation 33 of SEBI (LODR) Regulations, 2015 we wish to inform you that the Board of Directors at its meeting held today i.e. 24™ October, 2026 have inter-alia considered and approved the following matters. 1. The Un-audited Standalone & Consolidated Financial Results of the Company for the Quarter ended September 30, 2026. 2. Limited Review Report on the said Results issued by the Statutory Auditors for the Quarter ended September 30, 2026. The Board Meeting started at 07.00 p.m. and ended at 9.30 p.m. Kindly take the same on record. Thanking You, Yours faithfully, FOR EVEXIA LIFECARE LIMITED JAYESHBHAI R. THAKKAR MANAGING DIRECTOR DIN: 01631093 Encl: As above Reg. Off. : Tundav Anjesar Raod, Vill. Tundav, Tal.: Savli, Vadodara - 391 775 Corporate Office : 9th Floor, Galav Chambers, Sayajigunj, Vadodara-390 020. Ph : +91 265 2361100 / 2200 CIN : L23100GJ1990PLC014692 Email : info@evexialifecare.com Web.: www.evexialifecare.com Tejas K. Soni & Company Limited Review Report on Un-Audited Standalone Quarterly Financial Results of EVEXIA LIFECARE LIMITED pursuant to the Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015 for the period ended on September 30, 2026 and year-to-date results for the period from April 01, 2026 to September 30, 2026. Board of Directors of EVEXIA LIFECARE LIMITED INTRODUCTION 1. We have reviewed the accompanying statement of Un-Audited Standalone Financial Results of EVEXIA LIFECARE LIMITED (“the Company”) having its Registered Office at Tundav Anjesar Road, Village Tundav, Savli, Vadodara, Gujarat, 391775, India for the quarter ended on September 30, 2026 and year-to-end results for the period from April 01, 2026 to September 30, 2026 (“the Statement”) attached herewith. This Statement, which is the responsibility of the Company's Management and approved by the Company’s Board of Directors, has been prepared pursuant to the requirements Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 as amended. 2. This 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 the Indian Accounting Standards 34 “Interim Financial Reporting” (*Ind AS 34“), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued there under and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. SCOPE OF REVIEW 3. We conducted our review in accordance with the Standards 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 is limited primarily to inquiries of the company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Due to the matters described in the paragraph below, we were not able to obtain sufficient evidence to provide a basis for conclusion on the Statement and hence we do not express a conclusion on the Statement Tejas K. Soni & Company a. That Loans receivables of the Company of Rs. 735.13/- Lakhs, which have significant increase in credit risk, in respect of which the Company has not made any assessment for expected credit loss, in accordance with the requirements of ‘Ind AS 109: Financial Instruments’, as the management considers such balances as good and recoverable in future. In the absence of such assessment for expected credit loss by the Management and any other evidence to corroborate the Management’s assessment, we are unable to comment on the recoverability of these balances and the consequent impact, if any, on the provision thereon and the loss to be reported in the financial results. b. That Trade Receivables of the Company amounting to Rs. 2943.89/- Lakhs, which have significant increase in credit risk, in respect of which the Company has not made any assessment for expected credit loss, in accordance with the requirements of 'Ind AS 109: Financial Instruments’, as the management considers such balances as good and recoverable in future. In the absence of such assessment for expected credit loss by the Management and any other evidence to corroborate the Management’s assessment, we are unable to comment on the recoverability of these balances and the consequent impact, if any, on the provision thereon and the loss reported in the financial results. c. That company has made investments in unquoted equity shares of the companies amounting to Rs. 87.39/- Lakhs for which company is unable to determine fair valuation of its investments. d. That the company has subsidiary “Kavit Edible Oil Limited” which has suspended its manufacturing operations since March, 2019. Company has exposure of Rs. 127.70/- Lakhs in form of Equity and unsecured loan and company’s subsidiary has negative net worth as of March 31st, 2026. These conditions raised substantial doubt about its ability as going concern. e. During the course of our audit, we observed several instances of material misstatements and non-compliance with the applicable financial reporting framework, including, inter alia, improper valuation of financial instruments and investments, inadequacies in recognition and measurement of provisions, and missing documentation. Further, significant transactions and balances could not be verified due to lack of appropriate audit evidence. Emphasis of Matter a. The Company is involved in certain direct tax litigations and statutory compliance matters including demands arising pursuant to assessment/appellate proceedings for various assessment years. Based on management assessment and legal advice, such matters are considered contestable and no material adjustment is considered necessary in the standalone financial results. Our opinion is not modified in respect of these matters. ejas K. Soni & Company CONCLUSION 4. Based on our review conducted as stated in above Paragraph, 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 aforesaid Indian Accounting Standard (“Ind AS") specified under section 133 of the Companies Act, 2013 as amended read with relevant rules issued there under and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in the terms of Listing Regulation including the manner in which it is to be disclosed, or that it contains any material misstatement. For, TEJAS K. SONI AND COMPANY CHARTERED ACCOUNTANTS FRN: 135093 W TEJAS K. SONI PROPRIETOR M. NO. 150418 UDIN : 26150418S0QPBG2206 Date : 24.10.2026 Place : Vadodara Quarter Ended Haif Year Ended Year Ended September 30, September 30, | September 30, | September 30, Particulars s 3June 30, 2026 2025 2620, ey March 31, 2026 Un-Audited Un-Audited Un-Audited Un-Audited Un-Audited Audited [ Revenue from operations 2,383.40 2,965.91 2,502.82 534932 2,568.61 10,546.47 1| Other Income. 79.79 215 33.93 81.93 33.93 88.56 TIT[ Total Revenue (1+11) 2,463.19 2,968.06 2,536.75 5,431.25 4,602.54 10,635.03 Cost of matenal consumed - - - Purchase of stock In trade 2.255.09 2,884.29 2,400.80 513938 538231 1014235 Changes in inventories of Finished Goo [Showing first 8,000 characters — download PDF for full document]