Unaudited financial results for the quarter and half year ended 30th September 2026

27th October 2026 Listing Department Listing Department National Stock Exchange of India Limited BSE Limited Exchange Plaza, 5th Floor, Plot No. C/1, 25th Floor, Phiroze Jeejeebhoy Towers, G-Block Bandra Kurla Complex, Dalal Street, Fort, Mumbai - 400001 Bandra (East), Mumbai - 400051 Symbol: CENTENKA Scrip Code: 500280 Dear Sir/Madam, Sub: Outcome of the meeting of Board of Directors of Century Enka Limited (‘the Company’) Ref: Regulation 30 & 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’) Pursuant to Regulations 30 and 33 of the Listing Regulations, please find enclosed herewith, Unaudited Standalone and Consolidated financial results of the Company for the quarter and half year ended 30th September 2026 along with Limited Review Report thereon which has been duly approved by the Board of Directors of the Company, in their meeting held today i.e., Tuesday, 27th October 2026. The meeting commenced at 12:00 noon and concluded at 01:47 p.m. (IST). This is for your kind information and records. Thanking you, Yours faithfully, For Century Enka Limited (Rahul Dubey) VP-Legal & Company Secretary FCS 8145 Century Enka Ltd. Factory & Regd. Office: Plot No. 72 & 72-A, M.I.D.C., Bhosari, Pune - 411026. T: +91 20 66127 304 | F: +91 20 2712 0113 E: cel.investor@adityabirla.com | W: www.centuryenka.com Corporate ID No. (CIN): L24304PN1965PLC139075 Sing/ii~ Co. 82 4028, Marathon lnnova, 4th Floor Ganpatrao Kadam Marg, Lower Parel Mumbai -400 013 (India) Chartered Accountants T +91 (0) 22 6662 5537/ 5538 E mumbai@singhico.com www.singhico.com Independent Auditors' Review Report on the Unaudited Standalone Financial Results of Century Enka limited for the quarter and half year ended September 30, 2026 pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (as amended) To the Board of Directors of Century Enka Limited 1) We have reviewed the accompanying statement of unaudited standalone financial results of Century Enka Limited ('the Company') for the quarter and half year ended September 30, 2026 (the 'Statement'), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended ("the Listing Regulations"), including relevant circulars issued by the SEBI from time to time. 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 Indian Accounting Standard 34 'Interim Financial Reporting' ('Ind AS 34'), prescribed under Section 133 of the Companies Act, 2013, as amended (the 'Act') read with relevant rules issued thereunder and other accounting principles generally accepted in India and is in compliance with the preparation and disclosure requirements of Listing Regulations. 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 Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the statements are free of material misstatement. A review of interim financial information consists of making inquiries, primarily of 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 Standards 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 above, nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited standalone financial results prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standards 34 ('Ind AS 34') specified under Section 133 of the Act, 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 the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Office: Kolkata, Delhi NCR. Mumbai, Chennai, Bangalore, Pune & Raipur 5) Emphasis of Matter: We draw attention to Note no. 3 of the Statement wherein it is stated that, the Excise Department had issued an order dated 31st December, 2013 denying the applicability of Notification No. 6/2000 dated 1st March, 2000 and raised a demand of Rs.22,927 lakhs plus interest thereon and penalty equivalent to duty demand amount. The CESTAT vide its order dated 20th December, 2019, upheld the denial of aforesaid notification and remanded back the matter to Central Excise Department to redetermine quantum of duty short paid. Consequently the Commissioner, CGST & Central Excise, Raigad has re-determined assessable value and confirmed the demand amounting to Rs. 730 lakhs (as against above demand of Rs.22,927 lakhs}, plus applicable interest and equal amount of penalty vide order dated 8th September, 2020 against which the Department has filed an appeal before the Appellate Tribunal. The Company's appeal in the matter is pending before the Hon'ble Supreme Court of India. The Company has been advised by legal experts that it has a fair chance of ultimately succeeding in the matter and accordingly no provision is required to be made in the accounts. Our conclusion on the Statement is not modified in respect of this matter. 6) Other Matter: The standalone financial statements of the Company for the year ended March 31, 2026 have been audited by the predecessor auditor who expressed an unmodified opinion on the standalone financial statements vide their report dated May 21, 2026. The unaudited financial information of the Company for the corresponding quarter and half year ended September 30, 2025 and quarter ended June 30, 2026 have been reviewed by the predecessor auditor who have expressed an unmodified conclusion vide their Review Reports dated November 6, 2025 and July 28, 2026 respectively. Our conclusion on the Statement is not modified in respect of the above matter. For Singhi & Co. Chartered Accountants Firm's Registration No. 302049E Sudesh Choraria Partner Membership Number 204936 a "1 11 UDIN: 2-.62-0~0.'36~f$Wl-\0,;,~!,I, Place: Mumbai Date: October 27, 2026 Sing/ii el, Co. B2 402B, Marathon lnnova, 4th Floor Ganpatrao Kadam Marg, Lower Pare! Mumbai -400 013 (India) Chartered Accountants T +91 (0) 22 6662 5537/ 5538 E mumbai@singhico.com www.singhico.com Independent Auditors' Review Report on the Unaudited Consolidated Financial Results of Century Enka Limited for the quarter and half year ended September 30, 2026 pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (as amended) To the Board of Directors of Century Enka Limited 1) We have reviewed the accompanying statement of unaudited consolidated financial results of Century Enka Limited ('the Company') for the quarter and half year ended September 30, 2026 (the 'Statement'), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended ("the Listing Regulations"), including relevant circulars issued by the SEBI from time to time. 2) This [Showing first 8,000 characters — download PDF for full document]