Outcome of Board Meeting

Date: October 28, 2026 To, To, Listing Department Listing Department National Stock Exchange of India Limited BSE Limited Exchange Plaza, C-1, Block-G, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, Bandra (E), Dalal Street, Fort, Mumbai-400051 Mumbai-400001 Subject: Outcome of Board meeting held on today i.e. on Wednesday, October 28, 2026, Pursuant to Regulation 30(6) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Ref.: Kotyark Industries Limited | ISIN: INE0J0B01017 | NSE Symbol: KOTYARK | BSE Scrip Code: 544726 ===================================================================================== Respected Sir/ Madam, In reference to captioned subject and pursuant to the Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform you that the Board of Directors of the Company, in their Board Meeting held on today, i.e. on Wednesday, October 28, 2026, at the Registered Office of the Company situated at A-3, 2nd Floor, Shree Ganesh Nagar Housing Society, Ramakaka Temple Road, Chhani, Vadodara-391740, Gujarat and which was commenced at 03.00 p.m. and concluded at 04.55 p.m. has inter-alia: 1. Considered and approved the Unaudited Standalone and Consolidated Financial Result of the Company for the Quarter and Half year ended on September 30, 2026 in accordance with the provisions of Regulation 33 of the SEBI Listing Regulations, along with the Limited Review Report issued by Statutory Auditor. 2. Considered and approved all other business as per agenda circulated. You are kindly requested to take the same on records. Thanking you. Yours faithfully, For, Kotyark Industries Limited Bhavesh Nagar Company Secretary & Compliance Officer Mem. No. A62546 Place: Vadodara Encl.: A/a Date: October 28, 2026 To, To, Listing Department Listing Department National Stock Exchange of India Limited BSE Limited Exchange Plaza, C-1, Block-G, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, Bandra (E), Dalal Street, Fort, Mumbai-400051 Mumbai-400001 Subject: Submission of Unaudited Standalone and Consolidated Financial Results of the Company for the Quarter and Half year ended on September 30, 2026 along with Limited Review Report issued by the Statutory Auditor. Ref.: Kotyark Industries Limited | ISIN: INE0J0B01017 | NSE Symbol: KOTYARK | BSE Scrip Code: 544726 ===================================================================================== Respected Sir/ Madam, In reference to captioned subject and pursuant to Regulation 33(3) (d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are hereby submitting the following: 1. Standalone & Consolidated Unaudited Financial Results for the Quarter and Half year ended on September 30, 2026. 2. Limited Review Report issued by the Statutory Auditors. Kindly take the same on your record and oblige us. Thanking You. Yours faithfully, For, Kotyark Industries Limited Bhavesh Nagar Company Secretary & Compliance Officer Mem. No. A62546 Place: Vadodara Encl.: A/a talati etalati Itp C 11 o r- r r, ,,,.ntant s INDIA Limited Review Report on unaudited Standalone financial results of Kotyark Industries Limited for the quarter and half year ended September 30r 2026 pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review Report to Board of Directors of Kotyark Industries Limited Vadodara. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of IWs. Kotyark Industries Limited (the "Company") for the quarter and half year ended 30th September, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2) The Statement which is the responsibility of the company's management and approved by the Board of Directors, has been prepared in accordance with recognition and measurement principles laid down in Indian Accounting Standard 34 (Ind-AS 34) "lnterim Financial Reporting" as prescribed under Section 133 of Companies Act, 2013 read with relevant rules issued there under and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review. 3) We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial information performed by the Independent Auditor of the Entity" issued by Instirute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statement is free from 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 u, urdit conducted in accordance with Standards on Auditing specified under section 143(10) of 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' 11'11,1B, 73 East Avenue, Sarabhai CamPus' Near Genda Circle, Vadodara' 390 023' Phone : 0265-2355053/73, 99249 35053 E-mail : baroda@talatiandtalati.com Web : umw.talatiandtalati'com ' SURAT (0261) 2361236 ' MUMBAI z (O22126833041 Also at : AHMEDABAD l}79l27544571172 . DELHI: (011) 41824199 KOCHI: +91 99954 27866 4) Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention of the results 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 ('Ind AS') specified under Section 133 of the Companies Act,2013 as amended, read with relevant rules issued there under 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 Obligation and Disclosure Requirements) Regulation,2Ol5, as amended, including the manner in which it is to be disclosed, or that it contains any material misstbtement. Other Matter s) We draw attention to the matter concerning the Company's registration with the Bio- Fuel Authority, Government of Rajasthan, and the related legal proceedings. During the pendency of the renewal process, four storage tanks containing raw material (Veg Ester) at the Company's Swaroopganj unit were seized by the authorities, and criminal proceedings were initiated against one of the Directors of the Company. The Hon'ble Rajasthan High Court, vide its order dated August 26,2025, has permitted the Company to continue its operations for fulfilling its supply commitments to Oil Marketing Companies. The seized raw material continues to be recognised as inventory in the accompanying Statement, as the Management is confident of its release and subsequent utilisation in production. The Management has represented that there has been no loss of production or disruption in supplies and that it remains confident of a favourable outcome of the matter. Our conclusion is not modified in respect of this maffer. 6) The financial results for the quarter and year ended 3 lst March ,2026 included in the accom'D anying Statement were audited by the previous statutory auditor, whose report daied- 27th April, 2026 expressed an unmodified opinion thereon. Our conclusion on the Statement for the quarter and half year ended 30th September, 2026 is not modified in respect of these matters. 7) During the June Quarter, the company has disposed off its share in two Limited Liabilitv Partnerships (LLP), namely Asia Bio Fuels LLP and Parth Renewa [Showing first 8,000 characters — download PDF for full document]