Outcome of Board Meeting

GAGAN Digitally signed by GAGAN NIRMALKUMAR NIRMALKUMMITTAL Date: 2026.10.28 AR MITTAL 17:39:36 +05'30' GAGAN Digitally signed by GAGAN NIRMALKUMAR NIRMALKUMMITTAL Date: 2026.10.28 AR MITTAL 17:40:26 +05'30' SBSG & CO CHARTERED ACCOUNTANTS Independent Auditor's review report on Unaudited Quarterly and Year to Date Unaudited Standalone Financial Results of United Polyfab Gujarat Limited pursuant to Regulation 33 ofthe SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors of United Polyfab Gujarat Limited We have reviewed the accompanying statement of unaudited financial results of United Polyfab Gujarat Limited (the "Company") for the quarter ended September 30,2026 and year to date from April 01, 2026, to September 30,2026 (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"). This Statement, which is the responsibility of the Company's management and approved by the 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 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in lndia. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 24l0 "Review of Interim Financial Information Performed by the Independent Auditor ofthe Entity", issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of Management's personnel 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 all significant matters tlat might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) ofthe SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. Based on our review conducted and procedures performed as stated in paragraph 3 above, 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 under Section 133 of the Companies act,2013 read with relevant rules issued thereunder and other accounting principles generally accepted in lndia, 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. Our Conclusion on the statement is not modified in respect ofthe above matter. Place: Ahmedabad FoT,SBSG&CO. D e:28-10-2026 Chartered Accountants U--* Bhumit B Shah (Partner) Membership No. 171556 FRN:146428W uDIN: f5 l?t tt6 ?ZA01- - J^ r.t '4'- O otfice Address : 902, Akruti Heights, opp. Aagan Party Plot, Satellite, Ahmedabad-380 015 Phone.: +91 9409073717 | Email lD: bhumitshah02@gmail.Qom I casbsg0T@gmail.com sBsG & CHARTERED ACCOUNTANTS Independent Auditor's review report on Quarterly and Half Yearly Unaudited Consolidated Financial Results of United Polyfab Gujarat Limited Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors of United Polyfab Gujarat Limited We have reviewed the accompanying statement of unaudited financial results of United Polyfab Gujarat Limited (the "Company") for the quarter ended September 30,2026 and year to date from April 01, 2026, to September 30,2026 (he "Statemenf') attached herewith, which were subject to limited review by us, both included in the accompanying" consolidated statement offinancial results for the quarter being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,20l5, as amended (the "Listing Regulations"). This Statement, which is the responsibility of the Company's management and approved by the 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 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review oflnterim Financial Information Performed by the Independent Auditor ofthe Entity", issued by the lnstitute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of Management's personnel 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 all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) ofthe SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. Based on our review conducted and procedures performed as stated in paragraph 3 above, 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 under Section 133 of the Companies act,20l3 read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms ofRegulation 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. Our Conclusion on the statement is not modified in respect ofthe above matter. Place: Ahmedabad FoT,SBSG&CO. Dale: 2811012025 Bhumit B Shah (Partner) S,O ^,\- ----.2. S Membership No. 171556 ncco) I'RN:146428W uDrN: ?c;|+t 5Se pg6B9qn11, 0ffice Address : 902, Akruti Heights, Opp. Aagan Party Plot, Satellite, Ahmedabad-380 015 Phone.: +91 9409073717 | Email lD: bhumitshahO2@gmail.com I casbsgoT@gmail.com