Outcome of Board Meeting

October 29, 2026 BSE Limited National Stock Exchange of India Ltd. (Corporate Relationship Department), (Listing & Corporate Communications), 1st Floor, P.J. Towers, Exchange Plaza, Plot no. C/1, G Block, Dalal Street, Fort, Bandra-Kurla Complex, Bandra (E), Mumbai – 400001 Mumbai - 400 051 Fax No.: 022-22723719 / 22723121 / 22722039 Fax No: (022) 26598237 / 38 E-mail: corp.compliance@bseindia.com E-mail: cc_nse@nse.co.in Scrip Code: 538961 Symbol: GENUSPAPER Dear Sir/Madam, Sub: Outcome of Board Meeting – Unaudited Financial Results for the quarter and half year ended September 30, 2026 This is to inform that the Board of Directors of the Company at its meeting held on today i.e. October 29, 2026 (commenced at 11:00 AM and concluded at 12:55 PM), inter alia, has: - 1. approved and taken on record the Unaudited Financial Results for the quarter and half year ended September 30, 2026, as recommended by the Audit Committee; and Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (the “Regulations”), we enclose herewith the said Unaudited Financial Results for the quarter and half year ended September 30, 2026 along with the Limited Review Report of the Auditors, thereon. The said results may be accessed on the Company’s website i.e. www.genuspaper.com. We request to kindly take the same on record. Thanking You! Yours truly For Genus Paper & Boards Limited Kunal Nayar Company Secretary Encl: A/a Jethani & Associates Chartered Accountants INDIA Independent Auditor’s Review Report on the Quarter and Six-Month Unaudited Financial Results of Genus Paper & Boards Limited, Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Genus Paper & Boards Limited 1. We have reviewed the accompanying statement of Unaudited F inancial Results of Genus Paper & Boards Limited (the “Company”) for the Quarter and Six Month ended on 30" 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. This Statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” 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. 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. 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 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. , © +91-931-450-6944 454, Bees Dukan, Adarsh Nagar, (@) jethanica@gmail.com aipur-4 Jethani & Associates Chartered Accountants INDIA 4. Based on our review conducted as 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 Standards (‘Ind AS’) specified under Section 133 of the Companies Act, 2013 as amended, 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 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. FOR M/S JETHANI AND ASSOCIATES CHARTERED ACCOUNTANTS M.NO: 400485 Place: Jaipur Date: 29/10/2026 © +91-931-450-6944 454, Bees Dukan, Adarsh Nagar, @)jethanica@gmail.com Jaipur-4 Genus GENUS PAPER & BOARDS LIMITED (CIN : L21098UP2012PLC048300) Regd. Office: Vill. Aghwanpur, Kanth Road, Moradabad-244001 (U.P.) Tel: 0591-2511242, E-mail: cs@genuspaper.com, Website: www.genuspaper.com (Rs. in Lakhs, Unless Otherwise Stated) Statement of Unaudited Financial Results for the quarter and half year ended September 30, 2026 Quarter ended Half year ended Year ended 5. No Particulars 30-Sep-26 | 30-Jun-26 | 30-Sep-25 | 30-Sep-26 | 30-Sep-25 | 31-Mar-26 Unaudited | Unaudited Unaudited | Unaudited 4 Unaudited Audited 1/Income a)| Revenue from operations 24,958.88} 21,871.81] 24,260.97] 46,830.69] 49,318.33 93,996.78 b)| Other income 1.64 1.09 7.82 2.73 7.82 50.80 Total Income 24,960.52} 21,872.90] 24,268.79) 46,833.42] 49,326.15 94,047.58 2|Expenses a)| Cost of materials consumed 15,858.35] 14,562.75} 15,800.20} 30,421.09} 33,681.12 65,430.88 b)|(Increase)/decrease in inventories of finished goods and W.1.P 1,314.53 479.27 1,286.66 1,793.80 1,579.99 1,027.12 c)|Employee benefits expense 898.13 860.02 820.98 1,758.14 1,621.86 3,295.93 d)| Finance costs (net) 1,038.37 1,051.31 1,046.18 2,089.68 1,991.28 4,139.42 e)| Depreciation and amortisation expenses 491.94 488.06 696.43 980.00 1,379.17 2,346.36 f)| Other expenses 4,638.15 4,073.79 4,165.00 8,711.94 8,197.18 16,332.84 Total Expenses 24,239.46] 21,515.19) 23,815.46] 45,754.65) 48,450.61 92,572.55 3] Profit before tax & Exceptional Items (1-2) 721.06 357.71 453.33 1,078.77 875.54 1,475.03 4] Exceptional items (refer note no. 5) - - - - - - 5| Profit before tax (3+4) 721.06 357.71 453.33 1,078.77 875.54 1,475.03 6|Tax Expense -Current Tax - = : - - : -Earlier Year Tax - - - - - = -Deferred Tax 8.62 5.34 4.05 13.96 10.27 17.34 Total Tax expense 8.62 5.34 4.05 13.96 10.27 17.34 7) Profit after tax for the period (5-6) 712.44 352.37 449.28 1,064.81 865.27 1,457.69 8] Other comprehensive income (net of tax) - - . - - (1,717.07) 9|Total Comprehensive Income (7+8) 712.44 352.37 449.28 1,064.81 865.27 (259.38) 10] Paid-up equity share capital (Face Value Re. 1/-each) 2571.26 2571.26 2571.26 2571.26 2571.26 2571.26 11] Earnings Per Share (EPS) (of Re. 1/- each) (Not Annualised*): - Basic & diluted 0.28 0.14 0.17 0.41 0.34 0.57 * EPS is not annualised for the quarter ended results. r NOTES :- 1 The above unaudited financial results of Genus Paper & Boards Limited (“the Company”) have been reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their meeting held on October 29, 2026. Limited review of these results as required under Regulation 33 of SEB! (LODR) Regulations, 2015, has been completed by the statutory auditors of the Company. The Statutory Auditor has issued an unqualified report thereon. 2 The above unaudited financial results of the Company have been prepared in accordance with Indian Accounting Standards (IND AS) prescribed under section 133 of The Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended. 3 Unaudited Statement of assets and liabilities and statement of cash flows are presented in Annexure-I and Annexure-Il respectively. For and on behalf of the Board of Directors Sanjay Kumar Agarwal Place : Moradabad Whole Time Director & CFO Date: October 29, 2026 DIN: 11238645 (Page 1 of 4) Genus SC eaE Te eee GENUS [Showing first 8,000 characters — download PDF for full document]