Outcome of Board Meeting

Ref: GARL/SEC/26-27/40 Date: October 28, 2026 To, To, BSE Limited National Stock Exchange of India Limited Department of Corporate Services, Listing Department, Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1, Block G, Dalal Street, Bandra Kurla Complex, Mumbai–400 001 Bandra (E), Mumbai - 400 051 Scrip Code: 539725 Symbol: GOKULAGRO Sub: Outcome of Board Meeting held on October 28, 2026 Ref: Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) Dear Sir/Madam, Pursuant to Regulation 30 and 33 of the SEBI Listing Regulations, we would like to inform you that the Board of Directors at its Meeting held today i.e. October 28, 2026 inter-alia, considered and approved the following: 1. The Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended on September 30, 2026, along with the Limited Review Report issued by M/s Pipara & Co LLP, Statutory Auditors of the Company in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is attached herewith as Annexure-A. Financial Results are also being uploaded on the website of the Company viz., https://www.gokulagro.com/investor-relations/?id=quarter_result 2. Considered and approved the proposal for installation of an additional Solar Power Project aggregating to 14 MWp, at a total capital outlay of Rs. 38 crore plus applicable taxes, for captive consumption at the Gandhidham Plant, Gujarat (10 MWp) and the Mangalore Plant, Karnataka (4 MWp) The details as required pursuant to SEBI Master Circular No. HO/49/14/14(7)2025-CFD- POD2/I/3762/2026 dated January 30, 2026 is enclosed as Annexure-B. Further, the Nomination & Remuneration Committee has granted 8,47,800 stock options pursuant to ‘Gokul- Employee Stock Option Plan 2025’ to the eligible employees of the Company. The details as required pursuant to SEBI Master Circular No. HO/49/14/14(7)2025-CFD- POD2/I/3762/2026 dated January 30, 2026 is enclosed as Annexure-C. The Board meeting commenced at 4:15 P.M. and concluded at 05:00 P.M. We request you to kindly take the above information on your record. Thanking You, For, Gokul Agro Resources Limited Jaimish Govindbhai Patel Company Secretary and Compliance Officer Membership no.: A42244 IRilisN & ~R I CHARTERED ACCOUNTANTS Independent Auditor's Review Report on Quarterly and Year to Date Unaudited Consolidated Financial Results Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors, Gokul Agro Resources Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Gokul Agro Resources Limited (hereinafter referred to as "the Parent Company") and its subsidiaries (including step down subsidiary and its associates, as stated in Sr. No.4 below) (the Parent Company and its subsidiaries together referred to as "the Group"), for the quarter ended September 30, 2026 and year to date from 01st April, 2026 to 30th September 2026 (the "Statement") being submitted by the Parent company pursuant to the requirement of Regulation 33 of the SEB[ (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Parent Company's Management and approved by the Parent 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 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of 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 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 (!CAI). This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of Interim Financial information consists of making inquiries, primarily of persons 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 Page 1 of3 <~ Corporate Office: Pipara Corporate House, Near Bandhan Bank, Netaji Marg. Law Garden, Abmeda ~ ' ujarat, India. Contact: T: 917940 370370 E: pipara@pipara.com info@pipara.com www.plpara.com Delhi Hyderabad Singapore • New York London Dubai Mumbai all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We have also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of the following entities: Name of the Entity Relationship Gokul Agro Resources Limited Parent Company Riya Agro Industries Private Wholly owned Subsidiary Company of Gokul Agro Limited Resources Limited. Wholly owned Subsidiary Company of Gokul Agro Maurigo PTE Limited Resources Limited. Wholly owned Subsidiary Company of Maurigo Riya International PTE Limited PTE Limited (Step-Down Subsidiary of Gokul Agro Resources Limited). Wholly Owned Subsidiary Company of Maurigo Maurigo Inda Holdings PTE PTE Limited (Step-Down Subsidiary of Gokul Limited Agro Resources Limited), Associate of Maurigo lndo Holdings PTE Limited PT Riya Pasifik Nabati (Associate of Step-Down Subsidiary of Go kul Agro Resources Limited). 5. Based on our review conducted and procedures performed as stated in paragraph 3 above on Gokul Agro Resources Limited and based on the consideration of the financials of two subsidiary companies, two step-down subsidiary companies and one associate of step down subsidiary company as certified by the management referred to in paragraph 6 below, 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 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. 6. We did not review the interim financial results of two subsidiary and two step-down subsidiary companies and one associate company of step-down subsidiary company; whose interim financial results reflects, (1) total assets of Rs. 84,640.23 Lakhs as at Page 2 of 3 30th September, 2026, (2) total revenue of Rs. 3,03,154.72 Lakhs and Rs. 4,60,545.90 Lakhs, (3] total Net Profit After Tax Rs. 1,817.02 Lakhs and Rs. 3,697.27 Lakhs, ( 4) total Comprehensive Income of Rs. 382.98 Lakhs and Rs. 493.42 Lakhs for the quarter ended and year to date from 01 st April, 2026 to 30th September, 2026 respectively, (5) net cash outflow of Rs. 40.34 Lakhs, for the period from 01st April, 2026 to 30th September, 2026. These interim financial results have neither been reviewed by us or any other auditors and presented solely on the basis of the information complied and certified by t [Showing first 8,000 characters — download PDF for full document]