Please note that the compliance under regulation 30 of SEBI (LODR) Regulation 2015, were submitted to BSE on 30th may, 2026. The delay in uploading the said compliance was due to inability to access the listing centre portal. In continuation to our letter dated 30th may, 2026, this is to inform you that the board of directors of the company at its meeting held on 30th May, 2026, have duly approved the audited financial results for quarter ended March ....

SAI INDUSTRIES LIMITED Regd. Office: 302, 3rd Floor, C-2/4, Community Centre Ashok Vihar, Phase-2, New Delhi, New Delhi, Delhi, India, 110052. Website: www.saiindustries.org.in | EMAIL: saiindustries884@gmail.com CIN: L74999DL1991PLC045678 30" MAY, 2026 The Manager Bombay Stock Exchange Limited The Corporate Relationship Department, 14™ Floor, New Trading Ring, Rotunda Building Phiroze Jeejeebhoy Tower, Dalal Street Fort, Mumbai — 400001 Scrip code -530905 Sub: Outcome of the Board Meeting held on 30™ May, 2026s as per Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir/Madam, With reference to our intimation dated 22" May, 2026, our company would like to inform you that the Board of Directors of the Company at its meeting held today i.e. May 30", 2026, have duly approved the Audited Financial Results for the Quarter and year ended 31 March, 2026. The meeting of the Board of Directors commenced at 5:00 P.M. and concluded at 5:30 P.M. A copy of the said Results along with the Limited Review Report in terms of Regulation 33 & 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is enclosed herewith. This is for your information and record. Thanking you. Yours faithfully, FOR SAI INDUSTRIES LIMITED For SAT INDUS LIMITED Ajay Director DIN: 09212447 Girotra & Co. Chartered Accountants 3531, Sect Chandigarh-160 022 Mobile : 93 23000 e-mail : girotra@ Independent Auditors’ Report To the Member of Sai Industries Limited CIN-L74999DL1991PLC045678 Financial Year-2025-26 Report on the standalone Financial Statements Opinion We have audited the accompanying standalone financial statements of Sai Industries Limited, CIN- L74999DL1991PLC045678 (“the Company”), which comprise the balance sheet as at 31% March, 2026, Statement of Profit and Loss, statement of changes in equity and statement of Cash Flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies and other explanatory information. In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India, of the state of affairs of the Company as at 31* March, 2026, and profit & loss, changes in equity and its cash flows for the year ended on that date. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing specified under Section 143(10) of the Act. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our-report. We are independent of company in accordance with Code of Ethics issued by the Institute of Chartered Accountants of India together with ethical requirements that are relevant to our audit of the financial statements under the provisions of the Companies Act, 2013 and the Rules thereunder and we have fulfilled our ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Key Audit Matters Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. There are no Key Audit Matter to communicate in the auditor’s report. Information Other than the Financial Statements and Auditor’s Report Thereon The Company’s Board of Directors is responsible for the other information. The other information comprises Board'’s Report, Report on Corporate governance and Business Responsibility report but does not include the consolidated financial statements, standalone financial statements and our auditor’s report thereon. Our opinion on the standalone financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of standalone financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the standalone financial statements or our knowledge obtained during the course of our audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Responsibilities of Management and Those Charged with Governance for the Standalone Financial Statements The Company’s Board of the Directors is responsible for the matters stated in Section 134(5) of The Companies Act, 2013 (“the Act”) with respect to the preparation of these standalone financial statements that give a true & fair view of the financial position, financial performance in accordance with the accounting principles generally accepted in India, including the Accounting Standards specified under Section 133 of the Act, read with rule 7 of the Companies (accounts) Rules, 2014. This responsibility also includes maintenance of the adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate, implementation and maintenance of accounting policies; making judgements and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls , that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that give true g&rfair view and free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using thé€ going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. Those Board of Directors are also responsible for overseeing the Company’s financial reporting process. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are-to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether due to fraud of error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions if users taken on the basis of these financial statements. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: « Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, mi [Showing first 8,000 characters — download PDF for full document]