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Mahindra EPC Irrigation Ltd. Plot No. H-109, MIDC, Ambad Nashik-422 010 India Tel: +91 253 6642000 Email: Info@mahindrairrigation.com www.mahindrairrigation.com Date: October 28, 2026 The General Manager, The General Manager, National Stock Exchange of India BSE Limited Limited Exchange Plaza, C-I Block G, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, Bandra (East), Dalal Street, Fort, Mumbai- 400051 Mumbai- 400 001 NSE Symbol: MAHEPC B SE Scrip Code: 523754 Subject: Clarification on Submission of Financial Results for the Period Ended September 30, 2026. Dear Sir/Madam, This is to inform your good office that the Board Meeting of our Company was held on October 15, 2026, during which the Un-audited Standalone and Consolidated Financial Results for the period ended September 30, 2026 were approved and subsequently submitted to the Stock Exchange. Machine Readable Form / Legible copy of Financial Results not submitted: With reference to the observation regarding non-submission of the financial results in machine-readable / legible format, we wish to clarify that the financial results for the period ended September 30, 2026 have now been rectified and resubmitted in a machine-readable and searchable PDF format, in compliance with Exchange Circular No. NSE/CML/2018/02 dated January 16, 2018. We hereby confirm that there is no change in the financial figures or contents of the financial results earlier submitted. The resubmission has been made solely to ensure compliance with the prescribed readable and searchable format, as required under the aforesaid circular. We sincerely request you to kindly take the financial results on record. Thank you for your understanding. Yours faithfully, For Mahindra EPC Irrigation Limited Madhvendra Pratap Singh Company Secretary and Compliance Officer Membership No. A60444 Place: Nashik Regd. Office: Plot No. H-109, MIDC, Ambad, Nashik-422 010 India, Tel: +91 253 6642000 Email: Info@mahindrairrigation.com | www.mahindrairrigation.com | CIN No. L25200MH1981PLCO25731 | Agri helpline toll free number: - 1800 209 1050 MAHINDRA EPC IRRIGATION LIMITED Registered Office : Plot No. H - 109, MIDC, AMBAD, NASHIK - 422010. Website: www.mahindrairrigation.com, Email irrigationinfo@mahindra.com, CIN No-L25200MH1981PLC025731 Tel: 91 253 6642000 STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER & HALF YEAR ENDED 30 SEPTEMBER 2026 (Rs. in Crores)| Quarter Ended Six Months Ended Year Ended Particulars 30-Sep-26 | 30-Jun-26 | 30-Sep-25 | 30-Sep-26 | 30-Sep-25 | 31-Mar-26 Unaudited | Unaudited | Unaudited | Unaudited | Unaudited | Audited 1 [tncome 2. Revenue from operations 7265 54.16 49.58 126,81 11162 312.09 b. Other income 030 030 082 0.60 0.95 370 Total income (a to b) 7295 54.46 50.40 127.41 112,57 315.79 2 [Expenses 2. Cost of materials consumed 40.12 25.91 2157 66.03 48.12 136.57 b. Purchases of stock-in-trade 0.04 005 - 0.09 062 140 . Changes in inventories of finished goods, stock-in-trade and work-in-progress| (4.99) (1.90) (0.01) (6.89) (275) 241 d. Employee benefits expense 8.68 804 810 16.72 1655 34.66 e. Finance costs 122 1.07 080 229 1.56 314 1. Depreciation and amortisation expense 075 072 079 147 159 316 . Other expenses 2417 2342 18.57 47.59 44.99 115.46 [Total expenses (a to g) 69.99 57.31 49.82 127.30 110.68 296.80 3 |Profit/(loss) before exceptional items and tax (1-2) 2.96 (2.85) 0.58 0.11 1.89 18.99 4 _|Exceptional items - - - - - 200 5 |Profit/(loss) before tax (3-4) 2.96 (2.85) 0.58 011 1.89 16.99 6 [Tax expense a. current tax 098 - 010 0.98 027 344 b. Deferred tax (0.25) (©.71) 005 (0.96) 021 0.86 Total tax expenses (a to b) 073 (0.71) 0.15 0.02 048 430 7_|Profit/(loss) after tax (5-6) 223 (214) 0.43 0.09 141 12.69 8 |other comprehensive income/ (loss) Items that will not be reclassified to profit or loss a. Remeasurements of defined benefit plans (0.24) - (038) (0.24) (0.39) (0.37) b. Income tax relating to items that will not be reclassified to profit or loss 0.06 - 010 0.06 0.10 0.09 Other comprehensive income; (loss) for the period/year (a to b) (0.18) - (0.28) (0.18) (0.28) (0.28) 9 |Total comprehensive (loss)/income for the period/year (7+8) 2.05 (2.14) 0.15 (0.09) 113 1241 10 [Paid-up equity share capital (face value of Rs. 10/- each) 27.95 27.95 27.94 27.95 27.94 27.94 11 |Other equity. 157.11 12 [Earnings per Share of Rs. 10/- each Basic 0.80% 077 015 0.03* 0.50% 454 Diluted 0.80% 077 015+ 0.03* 0.50% 454 - not annualised |See accompanying notes to the standalone financial results Notes: 1 These standalone financial results have been prepared in accordance with the recognition and measurement principles under Ind AS as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. 2 The above standalone financial resuis were reviewed by the Audit Committee and then approved by the Board of Directors of the Company at their meeting held on 15 October, 2026. These unaudited standalone financial results have been subjected to limited review by the statutory auditors of the Company. The statutory auditors have expressed an unmodified review conclusion. 3 The Company is engaged in the business of Precision Farming Products & Services. There is single operating segment as per the Indian Accounting Standard on ‘Operating Segments' (Ind AS 108). Accordingly, the disclosures as per the listing agreement are not applicable to the Company. For and on behalf of the Board of Directors Digitally signed by RAMESH RAMESH RAMACHANDRAN RAMACHANDRAN +D 0a 5t 'e 3: 2 °0 26.10.15 17 Place: Nashik Ramesh Ramachandran Date: October 15, 2026 Managing Director DIN-09562621 MAHINDRA EPC IRRIGATION LIMITED STATEMENT OF UNAUDITED STANDALONE ASSETS AND LIABILITIES AS AT 30 SEPTEMBER 2026 yrrn (Rs. in Crores)| Particulars oS | 3TWerEs hesers Unaudited Audited Non-current assets () Property, plant and equipment 1482 1599 (b) Right-of-use assets 325 2.85 (c) Capital work-in-progress 0.47 035 (d) Other intangible assets 0.09 - () Intangible assets under development 016 - (f) Financial assets (i) Trade receivables 2585 3014 (ii) Other financial assets 1.68 200 (g) Deferred tax assets (net) 851 7.49 (h) Other tax assets (net) 476 323 (i) Other non-current assets 152 153 | Total non-current assets 61.11 63.67 Current assets (2) Inventories 4901 3673 (b) Financial assets (i) Trade receivables 19221 21692 (ii) Cash and cash equivalents 053 0.03 (i) Bank balances other than (i) above. 203 157 (iv) Other financial assets 115 104 () Other current assets 30.16 3171 otal current assets 28029 29800 [roTaL asseTs Sa5.40 35167 EQUITY AND LIABILITIES Equity (@) ity shore captal 2795 B 1) oter cquty 15700 1571 IT otal equity 184.97 185.05 Ltnsrures Non-current ibilties (@) Fnancil bittes (i) Lease liabities 046 0.04 (5) Provisions 099 091 | Total non-current liabilities 1.45 0.95 current labiites () Fancil bittes (i) Borrowings. 15 4521 (ii) Lease liabities 0.08 0.06 (ii) Trade payables a) total outstanding dues of micro enterprises and small enterprises 201 144 b) total outstanding dues of creditors other than micro enterprises and small enterprises 95.85 93.10 (iv) Other financial liabilities 896 9.70 (b) Current Tax Liabilties (Net) - 0.80 (©) Other currnt liablties 574 232 () Provisons 319 304 | Total current |i 158.98 165.67 | T[oTtoaTla L liEabQilu ITY AND LiABILITIES 1sa650..4403 136561.6672 For and on behalf of the Board of Directors RAMESH i RAMACHANDRAN Date20261015 171238 Ramesh Ramachandran Place: Nashik Managing Director Date: October 15, 2026 DIN-09562621 MAHINDRA EPC IRRIGATION LIMITED STANDALONE UNAUDITED CASH FLOW STATEMENT FOR THE PERIOD ENDED 30 SEPTEMBER 2026 (Rs. in Crores) For the Six For the Six (Unaudited) (Unaudited) Profit before tax for the year 0.11 1.89 Adjustments for: Finance costs 2.27) 156 Interest income (0.15) (0.11) Liabilities no longer required written back (0.30) (©.77) Impairment los [Showing first 8,000 characters — download PDF for full document]