Approval of Un-audited Financial Results for the quarter and half year ended September 30, 2026.

MILKFOOD LIMITED 5th Floor, 91, Bhandari House, Nehru Place, New Delhi-110 019 Ph.: 011-26460670-4 / 26463773 E-mail: milkfoodltd@milkfoodltd.com, Website : www.milkfoodltd.com CIN : L15201PB1973PLC003746 GST : 07AAACM5913B1ZY Date: 26.10.2026 MFL\SCY\2026 - 27 BSE Limited Corporate Relationship Department. 1st Floor, New Trading Ring. Rotunda Building, P J Towers. Dalal Street, Fort, Mumbai - 400 001 022-2272 3121,2037,2061 corp.relations@bseindia.com Scrip Code No. 507621 Sub.: Outcome of the Board Meeting held today on 26.10.2026 Dear Sir/Madam, This is to inform you that the meeting of the Board of Directors of the Company was held today i.e. Monday, 26th October, 2026 duly convened at 5th Floor, 91, Bhandari House, Nehru Place, New Delhi-110 019, and Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company have, inter-alia: 1. Approval of Un-Audited Financial Results for the quarter and half year ended September 30, 2026, along with limited review report thereon. Approved and taken on record the Un-audited Financial Results of the Company for the quarter and half year ended September 30, 2026, along with the Limited Review Report by the Statutory Auditors of the Company. Copy of the same is attached herewith for your reference as Annexure-I. 2. Statement of Deviation(s)/Variation(s) under Regulation 32 of the SEBI Listing Regulations for the funds raised through issuance of 22,00,000 Convertible Warrants. The Statement of Deviation(s)/Variation(s) for utilisation of proceeds raised through the preferential issue of 22,00,000 Warrants, convertible into equivalent number of equity shares for the quarter and half year ended 30th September, 2026, as reviewed by the Audit Committee and noted by the Board of Directors, is enclosed as Annexure-2. The aforesaid statement is being submitted pursuant to Regulation 32 of the SEBI Listing Regulations read with the applicable provisions of the SEBI Master Circular bearing reference no. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026. The Board of Directors noted that there has been no deviation or variation in the utilisation of the proceeds raised from the aforesaid preferential issue and that the funds have been utilised in accordance with the objects stated in the relevant shareholders' approval. The Auditor's Certificate in this regard is enclosed herewith as Annexure-3. Regd. Office : P.O. Bahadurgarh-147021 Distt. Patiala (Punjab) Phones: 0175-2381404/2381415 E-mail: unitpatiala@milkfoodltd.com MILKFOOD LIMITED 5th Floor, 91, Bhandari House, Nehru Place, New Delhi-110 019 Ph.: 011-26460670-4 / 26463773 E-mail: milkfoodltd@milkfoodltd.com, Website : www.milkfoodltd.com CIN : L15201PB1973PLC003746 GST : 07AAACM5913B1ZY The Board meeting commenced at 2.00 p.m. and concluded at 3.00 p.m. You are requested to kindly take the above information on records. Thanking you, Yours Faithfully, For MILKFOOD LIMITE^OD.^./ Rakesh Kumar Thakur Company Secretary and ~ fficer M No.: F9809 Regd. Office : P.O. Bahadurgarh-147021 Distt. Patiala (Punjab) Phones: 0175-2381404/2381415 E-mail: unitpatiala@milkfoodltd.com MADAN & ASSOCIATES Flat No.1003,10th Floor CHARTERED ACCOUNTANTS Kailash Building, K.G. Marg New Delhi-110001 PH:9818465333 PAN: AAAPM5122B E-mail: mk_madaan@yahoo.com INDEPENDENT AUDITOR’S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS The Board of Directors of Milkfood Limited 5th Floor, Bhandari House, Nehru Place New Delhi-110019 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results along with the notes thereon, of Milkfood Limited, (“the Company”) for the quarter and Half year ended September 30 2026 (‘The Statement”) being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This statement which is the responsibility of the Company’s Management and approved by the Board of Directors, has been prepared substantially in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report 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 Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of company’s personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standard 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 an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above and read with the notes accompanying the Statement, nothing has come to our attention that causes us to believe that the accompanying Statement prepared substantially in accordance with the aforesaid Indian Accounting Standard (‘Ind AS’) specified under Section 133 of the Companies Act, 2013, 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 SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. (i) The Closing stock has been certified by the management in terms of quantity and value 5. Emphasis of Matter We draw attention to note no 5 in respect of Trade receivables, note No 6 regarding advance to suppliers and employees, note No 7 regarding shared based payments treated as exceptional items, note no 8 regarding other income . note no 9 regarding capitalization of expenses, note no 11 regarding GST Our opinion is not modified in respect of aforesaid matters. Place: New Delhi Date: 26.10.2026 UDIN: 26082214UUCKWY9710 for Madan and Associates Chartered Accountants Finn’s registration number: 000185N MK. Madan (proprietor) Membership number: 082214 MILKFOOD LIMITED CIN: L15201PB1973PLC003746 & E-mail :milkfoodltd@milkfoodltd.com Ph.011-26420670-74, Fax: 011-26420823 Regd.Office : P.O.Bahadurgarh -147021, Distt Patiala( Punjab) UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 Rs. in Lakhs Particulars Quarter Ended Half Year ended Year Ended S.No 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 (a) Revenue from operations 10,114 8,122 7,405 18,236 14,771 41,293 (b) Other income 4 89 10 93 565 7,166 Total income 10,118 8,211 7,415 18,329 15,336 48,459 2 Expenses (a) Cost of materials consumed 7,840 7,674 5,596 15,515 11,849 36,346 (b) Changes in inventories of finished goods, work-in­ 700 (938) 1,027 (238) 1,269 progress (1.021) (c) Employee benefits expense 480 478 623 958 1,172 2,382 (d) Finance cost 268 225 349 493 671 1,376 (e) Depreciation and amortisation expense 156 159 214 315 410 716 (f) Other expenses 456 561 392 1,017 820 2,951 Total expenses 9,900 8,159 8,201 18,0 [Showing first 8,000 characters — download PDF for full document]