Outcome of Board Meeting

GUJARAT POLY ELECTRONICS LIMITED CIN: L21308GJ1989PLC012743 7. JAMSHEDJI TATA ROAD. CHURCHGATE RECLAMATION. MUMBAI-400 020 Ph: 022 - 2282 0048, E-mail: gpel@kilachand.com , Website: www.gpelindia.in Date: 27th October, 2026 Head Listing Compliance Bombay Stock Exchange Ltd. Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400 001. Dear Sir/Ma'am, Subject: Outcome of Board Meeting Company Code – 517288 This is in continuation to our letter dated 19th October, 2026 and pursuant to Regulation 33, 30 and other applicable regulations, if any, of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the Listing Regulations). We wish to state that the Board of Directors of Company at their meeting held today, has inter alia, approved the Un-audited financial results of the Company for the quarter and half year ended 30th September, 2026. Accordingly, please find enclosed the following: a) Un-audited financial results of the Company for the quarter and half year ended 30th September, 2026; b) Unaudited Statement of Assets & Liabilities as on 30th September, 2026; c) Cash flow Statement for the period ended 30th September, 2026 and d) Limited Review Report received from the Statutory Auditor, M/s G.M. Kapadia & Co., Chartered Accountants for the quarter and half year ended 30th September, 2026. The Meeting started at 2.00 p.m. and concluded at 3.45 p.m. This is for your information and record. Yours faithfully, For Gujarat Poly Electronics Limited (Nivedita Nambiar) Company Secretary & Compliance Officer FCS: 8479 REGD. OFFICE: PLOT NO. E- 188, GANDHINAGAR ELECTRONIC ESTATE SECTOR 26, GANDHINAGAR, GUJARAT - 382 028. G. M. KAPADIA & CO. (REGISTERED) CHARTERED ACCOUNTANTS 1007, RAHEJA CHAMBERS, 213, NARIMAN POINT, MUMBAI 400 021. INDIA PHONE , (91_22) 6611 6611 FAX , (91-22) 6611 6600 Independent Auditor’s Review Report on the unaudited financial results for the quarter and half year ended on September 30, 2026 of Gujarat Poly Electronics Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors Gujarat Poly Electronics Limited Mumbai 1. We have reviewed the accompanying Statement of unaudited financial results of Gujarat Poly Electronics 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 (“the Listing Regulations”). 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 Standard 34 “Interim Financial Reporting” (“Ind AS 34”) 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 the 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 Engagem9nts (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity ”, issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of the 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 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. MUMBAI DELHI-NCR CHENNAI BENGALURU HYDERABAD JAIPUR G. M. KAPADIA & CO+ 4. Based on our review conducted as stated in paragraph 3 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 aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material rnlsstatement. For G.M. Kapadia & Co. Chartered Accountants m Registration No. 104767W Hitesh Jain Partner Place: Mumbai Membership No. 4102 1 5 Date: October 27, 2026 UDIN: 264102 1 5JGMYYL93 16 GUJARAT POLY ELEcrRONics LIMITED CIN NO:L21308GJ1989PLC012743 Regd. Office - E-188, Gandhinagar Electronic Estate, Gandhinagar-382028,G ujarat Telephone: 7945951719,E mail :gpel@kilachand.com (Rs in Lakhs) UNAUDrrED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 r Half Year Ended Year Ended Particulars March 31, 2026 Audited 1 Income (a) Revenue from Operations 554.70 553.13 447.35 1, 107.83 914.13 1,689.31 (b) Other Income 42.13 48.38 20.49 90.51 277.50 3, 185.24 Total Income 596.83 601.51 467.83 EBH98Elgl 1,191.63 4,874.51 2 Expenses : (a) Cost of materials consumed 0.18 0.18 (b) Purchases of stock-in-trade 351.11 448.64 232.94 799.75 587.57 1,063.49 (C) Changes in inventories of finished goods, work-in-progress and stock1 (9.31) (86.73) 49.84 (96.04) (9.94) 24.32 in-trade (d) Employee benefits expense 86.36 86.53 86.84 172.89 167.00 324.69 (e) Finance costs 0.72 0.75 0.82 1.48 1.67 3.25 (f) Depreciation and amortisation expense 5.86 5.71 4.09 11.57 9.03 21.37 (g) Other expenses 44.80 40.07 41.62 82.95 248.86 T Po rota fil E bx ep foen res e Ts ax (1-2] 4 17 19 7. .5 25 4 19 04 6. .9 57 41 56 1. .1 67 8 33 58 3. .4 17 ]1,686.15 Tax expenses a ) Current Tax 21.50 17.00 9.75 38.50 23.92 356.86 b) Current Tax (relating to prior years) (3.27) c) Deferred Tax 22.27 19.28 (0.46) 41.55 3.94 32.59 Net Profit for the period after Tax(341 73.51 70.26 42.38 143.77 325.31 2,802.22 Other Comprehensive Income Items that will not be re-classified to Profit / (Loss) (i) Remeasurements of define benefit plans (1.03) (1.03) (6.41) (2.06) (6.41) (4.12) (ii) Income tax relating to above item! 0.26 0.26 0.52 1.04 Total Other Comprehensive Income (0.77) (0.77) (6.41) ( 1.54) (6.41) (3.08) Total Comprehensive Income for the period/year (5+6) 72.74 69.49 35.96 142.23 318.90 2,799.14 8 ===-E:=Mt=ii;i==T;i;em)7j=e) 855.00 855.00 855.00 855.00 855.00 855.00 9 Other Equity 0 3,072.23 10 Earning Per Share - Basic (in Rs. 0.86 l 1 32.77 11 e 0.86 32.77 A EPS is not annualised for the Quarter ended September 30, 2026, June 30 2026 and September 30 2025, Half year ended September 30, 2026 and September 30, 2025, Notes to Unaudited financIal results for the quarter and half year ended September 30,2026:' 1 The above results were reviewed by the Audit. Committee and approved by the Board of Directors at their respective meetings held on October 27,2026. The Statutory Auditor have carried out limited review of results for the quarter and half year ended September 30,2026. 2 The Company operates in a single segment and in line with Ind AS - 108 - "Operating Segments", the operations of the Company fall under 'Trading of Electronic Capacitors" which is cx>nsidered to be the only reportable business segment and the revenue is substaintially derive from domestic market For and On behalf of the Board of Directors SIGMaIii BY JIEn I / Place: Mumbai G. M. KAPADIA & CO T. R. Kilachand Date: October 27, 2026 Executive Chairman MUMBAI DIN 00006659 GUJARAT POL\' ELECTRONICS LIMITED CIN NO:L2 1308GJ 1989PLC012743 Regd. Office -E- 188, Gandhinagar Electronic Estate, Gandhinagar-382028.G ujarat Telephone: 794595 [Showing first 8,000 characters — download PDF for full document]