Outcome of Board Meeting

© | Vardhman VARDHMAN ACRYLICS LIMITED Delivering Excellence. Since 1965. CHANDIGARH ROAD Vardhman LUDHIANA-141010, PUNJAB T: +91-161-2228943-48 F: +91-0161-2601048, 2220766 E: secretarial.lud@vardhman.com Ref. VAL:SCY:OCT:2026-27 Dated: 28.10.2026 National Stock Exchange of India Limited, “Exchange Plaza, Bandra-Kurla Complex, Bandra (East), Mumbai-400 051 Scrip Code: VARDHACRLC SUBJECT: DISCLOSURE UNDER REGULATION 30 AND 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 Dear Sir/Madam, Pursuant to Regulation 30 read with Part A of Schedule III and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith Un-audited Financial Results of the Company for the quarter/ half year ended 30" September, 2026 together with Limited Review Report as approved by Board of Directors in its meeting held on 28 October, 2026. The meeting of the Board of Directors commenced at 11:00 a.m. and concluded at 11:35 a.m. Kindly take the same on record. Thanking you, FOR VARDHMAN ACRYLICS LIMITED SATIN KATYAL (COMPANY SECRETARY) YARNS | FABRICS | THREADS | GARMENTS | FIBRES | STEELS CIN: L51491PB1990PLC019212 WWW.VARDHMAN.COM VARDHMAN ACRYLICS LIMITED Registered Office : Chandigarh Road, Ludhiana-141010 Unaudited Financial Results for the quarter and half year ended September 30, 2026 Corporate Identity Number (CIN): L51491PBi1990PLC019212 Website:www.vardhman.com Email: secretarial.lud@vardhman.com (Rs. In Crores) Quarter ended Quarter ended Quarter ended Half Year ended Half Year ended Year Ended September 30, June 30, 2026 September 30, September 30, September 30, March 31, 2026 S.No. Parti- culars 2026 2025 2026 2025 Unaudited Unaudited Unaudited Unaudited Unaudited Audited ai Revenue from Operations 113.38 78.25 89.40 191.63 158.79 318.57 Ir. [Other Income 2.91 3.98 3.83 6.89 7.49 15,22 Ilr. |Total Income (I+II) 116.29 82.23 93.23 198.52 166.28 333.79 Iv. |Expenses Cost of Materials Consumed 78.95 53.68 54.87 132.63 114.11 213.99 Purchase of Stock-in-Trade 1.29 - 4.73 1.29 4.73 5.41 oe inventories of Finished Goods, works-in-progress and stock- 5.59 (11.80) 7.44 (6.21) (2.56) (3.77) Employee Benefits Expense 5.35 5.75 5.45 11.10 10.55 22.32 Finance Cost 0.06 0.05 0.03 0.11 0.07 0.15 Depreciation and Amortisation Expense 0.75 0.74 0.73 1.49 1.42 2.89 Other expenses 16.37 12.89 16.74 29.26 32.42 63.94 Total Expenses 108.36 61.31 39.99 169.67 160.74 304.93 Vv. |Profit before tax (III-IV) 7.93 20.92 3.24 28.85 5.54 28.86 VI. |Tax Expense Current Tax 2.61 5,04 0.76 7.65 1.20 7.08 Deferred Tax (0.60) (0.34) (0.02) (0.94) 0.09 (0.36) Tax adjustments related to earlier years - - - = * (5,11) vil. |Profit after tax (V-VI) 5.92 16.22 2.50 22.14 4.25 27.25 VIII. |Other Comprehensive Income/ (Loss) Items that will not be reclassified to profit or loss (a) (i) Remeasurements of the defined benefit plans - - - = | 0.09 (ii) Income tax relating to items that will not be reclassified to = - “ - - (0.02) profit or loss (b) (i) Equity instruments through other comprehensive income + = ce = = 0.01 (ii) Income tax relating to items that will not be reclassified to = - = = - (0.00) profit or loss Total Other Comprehensive Income/({Loss) - = - = 5 0.08 IX. |Total Comprehensive income (VII+VIII) 5.92 16.22 2.50 22.14 4.25 27.33 X. |Paid-up Equity Capital (Face Value Rs. 10/- per share) 80.36 80.36 80.36 80.36 80.36 80.36 XI. |Other Equity 173.56 XII. |Earnings Per Share (in Rs.) (not annualized for quarter / half year) (a) Basic 0.74 2.02 0.31 2.76 0.53 3.39 (b) Diluted 0.74 2.02 0.31 2.76 0.53 3.39 (See accompanying financial results notes) T. Statement of Assets and Liabilities as at September 30, 2026 (Rs. In Crores) As at As at Sr. No. Particulars September 30 ,2026 March 31 ,2026 Unaudited Audited ASSETS 1 Non-current assets (a) Property, plant and equipment 48.05 49.19 (b) Capital work-in-progress 2.30 0.14 (c) Right of Use Asset 10.76 10.83 (d) Intangible assets (e) Financial assets -Investments 3.42 3.41 -Loans 0.14 0.16 -Other financial assets 0.85 0.90 (f) Other non-current assets 2037 2.28 Total Non-current assets 67.89 66.91 2 Current assets (a) Inventories 118.89 64.07 (b) Financial assets -Investments E5512 179.66 -Trade receivables 12.38 Ts -Cash and Cash Equivalents 2:29 3.23 -Bank Balance other than Cash and Cash Equivalents 3.04 2.69 -Loans 0.14 0.08 -Other financial assets 0.32 1.99 c) Other current assets 24.96 12.78 Total current assets 317.14 275.65 { Total Assets (1+2) 385.03 342.56 EQUITY AND LIABILITIES 1 Equity (a) Equity share capital 80.36 80.36 (b) Other equity 183.65 173.56 Total equity 264.01 253.92 Liabilities 2 Non-current liabilities (a) Financial liabilities -Borrowings - -Other financial liabilities “ - -Lease liability 0.00 0.00 (b) Provisions 0.56 0.54 (c) Deferred tax liabilities (net) 8.30 9.24 (d) Other non-current liabilities 0.13 0.15 Total Non-current liabilities 8.99 9.93 3 Current liabilities (a) Financial Liabilities -Borrowings = = -Trade payables (i) Total outstanding dues of micro enterprises and 0.20 0.29 small enterprises (ii) Total outstanding dues of trade payables other than micro enterprises and small enterprises. 79.49 48.48 -Other financial liabilities 7.67 7.91 (b) Other current liabilities 1.70 O.77 (c) Provisions 0.38 0.94 (d) Current tax liabilities (net) 22.59 20.32 Total Current liabilities 112.03 78.71 Total Equity and Liabilities (1+2+3) 385.03 342.56 II. Statement of Cash Flows for the half year ended September 30, 2026 (Rs. In Crores) Particulars For the half year ended For the half year ended September 30, 2026 September 30, 2025 A. CASH FLOW FROM OPERATING ACTIVITIES 28,85 5.54 Profit before tax Adjustments for : 1.49 1.42 Depreciation and Amortization expense 0.11 0.01 Finance cost 0.00 0.00 Interest on lease liability* (0.16) (0.11) Interest income (2.59) (4.79) (Profit)/Loss on sale of investment (net) 0.04 - Loss on discard of Property, Plant and Equipment (3.17) (0.64) Net Gain on fair valuation of investment at fair value through Profit or loss 0.26 (0.93) Foreign exchange (gain) or loss = 0,08 Bad debts/Allowances for expected credit loss/ Credit Impairment (0.11) (4.13) (0.09) (5.05) Provisions no longer required written back Operating profit before working capital changes 24,72 0.49 Adjustments for working capital changes: (1.23) (6.57) Decrease / (increase) in trade receivables (0.04) (0.07) Decrease/(increase) in loans 1.78 0.05 Decrease/(increase) in other financial assets (current) (12.19) (4.67) Decrease / (Increase) in other assets (current) (0.09) (0.00) Decrease / (Increase) in other assets (non current)* (54.82) 2.60 Decrease/(increase) in Inventories 30.91 (1.88) Increase/(decrease) in trade payables Increase/(decrease) in other financial liabilities (current) ( 00 .. 04 07 ) ( (0 0. .5 06 0) Increase/(decrease) in other financial liabilities (non current)* 0.36 0.24 Increase/(decrease) in other liabilities (current) 0.00 (35.79) 0.07 (10.79) Increase/(decrease) in other liabilities (non current)* Cash generated from /(used in) operations (11.07) (10.30) (5.37) (5.37) (1.00) (1.00) Income taxes paid Net cash generated from / (used in) operating activities (16.44) (11.30) B, CASH FLOWS FROM INVESTING ACTIVITIES (2.48) (4.39) Payment for Purchase of Property, plant and equipment (0.00) - Proceeds from sale of Property, plant and equipment* 0.10 0.07 Interest received 351.90 259.88 Proceeds from sale of Investments in Mutual Funds/Liquid Funds/Debt Funds (321.59) (204.98) Payment for purchase of Investments in Mutual Funds/Liquid Funds/Debt Funds (0.35) 0.09 Bank balances not considered as cash and cash equivalents Net cash flow from / (used in) investing activities 27.58 50.67 C, CASH FLOW FROM FINANCING ACTIVITIES - (0.18) Repayment of short - term borrowings (11.97) (12.02) Dividend paid to company's shareholders (0.11) (0.01) Interest paid (0.00) (0.00) Interest on lease liability* Net cash from / (used [Showing first 8,000 characters — download PDF for full document]