Board Meeting Outcome for Standalone And Consolidated Unaudited Financial Results For The Quarter and Half Year Ended September 30, 2026

Paras PARAS DEFENCE AND SPACE TECHNOLOGIES LIMITED Registered & Corporate Office: D-112, TTC IndL. Area, Nerul, Navi Mumbai - 400 706, India | Tel.: +91-22-6919 9999 | Fax : +91-22-6919 9990 CIN : L29253MH2009PLC193352 | E-mail : business@parasdefence.com | Web : www.parasdefence.com October 29, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Plot C/1, G Block, Dalal Street, Bandra — Kurla Complex, Fort, Mumbai — 400 001 Bandra — (East), Mumbai — 400 051 Scrip Code: 543367 Trading Symbol: PARAS Dear Sir/Madam, Subject: Outcome of Board Meeting of the Company held on Thursday, October 29, 2026 In continuation to our intimation dated October 24, 2026, and pursuant to Regulations 30, 33 and 42 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), we would like to inform that the Board of Directors of the Company in their meeting held today i.e. October 29, 2026 have infer alia considered and approved the following matters: 1. Unaudited Standalone and Consolidated Financial Results of the Company for the Quarter and half year ended September 30, 2026. 2. Limited Review Report issued by the Statutory Auditors of the Company w.r.t. Unaudited Standalone and Consolidated Financial Results of the Company for the Quarter and half year ended September 30, 2026. The Auditors have issued the said Report with unmodified opinion. Please note that the said meeting commenced at 12:00 noon and concluded at 4.' O p.m. Kindly take the same on your record. You are requested to disseminate the above information on your respective websites. Thanking you, For Paras\Defence and Space Technologies Limited Membership No. A201887); " Encl.: As above Heavy Engineering Divn.: M-6, AddL. MIDC, Ambernath (), Thane - 421 506, India | Cell. : +91-98676 75696 R & D Centre: #23, 2nd Floor, Sankey Square, Lower Palace Orchards, Bengaluru - 560 003, India | Tel : +91-80-2346 4139 | Fax : +91-80-2346 4142 CHATURVEDI [ SHAH Chartered Accountants Independent Auditor’s Review Report on Unaudited Standalone Financial Results of the Company Pursuant to the Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 The Board of Directors Paras Defence and Space Technologies Limited 1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of Paras Defence and Space Technologies Limited (“the Company”) for the quarter and half year ended September 30, 2026 (“the statement”), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“the Listing Regulation”), as amended. 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, “Interim Financial Reporting” (“Ind AS 34”) as prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder 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 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 the Company'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. Head Office: 912, Tulsiani Chambers, 212, Nariman Point, Mumbai - 400 021, India. Tel.: +91 22 4163 8500 » Fax: +91 22 4163 8595 URL: www.cas.ind.in CHATURVEDI [ SHAH..- Chartered Accountants RaFcB eni naa gfnu ds uoas e lrne ad c mos ti ia to ol iun ,o e tu s aro ur qtb or ause ge m, il nv eri ii ee np ze v dr dew e e p dtc at ,o ah r n a ce id bt cd nu cc uit lt nnh ude te did a i is nca c ga lc o s c tsr o eda erm dab p n mo cav c aine e n, y esin n rto g rht ns ti dt hn a eg h opm cla hpe is c ig i it tuc ec ila so o ab m f l oi a nant co a cu d3noo id 3ou su i cnr t lt oe oi da fd sn it g st dtce S ,hln t s eot oa t si rn a eo Ld n tdn ia d sl a att o tr ih n d na iee s contains any material misstatement. For CHATURVEDI & SHAH LLP Chartered Accountants Firm Reg. No. 101720W / W100355 Rupesh Shah Partner Membership No. 117964 UDIN No.: 261179640HSNJC7566 Place: Navi Mumbai Date: October 29, 2026 Continuation sheet.. PARAS DEFENCE AND SPACE TECHNOLOGIES LIMITED Registered & Corporate Office: D-112, TTC IndL. Area, Nerul, Navi Mumbai - 400 706, India | Tel.: +91-22-6919 9999 | Fax : +91-22-6919 9990 CIN : L29253MH2009PLC193352 | E-mail: business@parasdefence.com | Web : www.parasdefence.com PARAS DEFENCE AND SPACE TECHNOLOGIES LIMITED Statement of Unaudited Standalone Financial Results for the Quarter and Half Year ended September 30, 2026 Statement of Standalone Profit and Loss (Rs. in Lakhs, except per equity share data)| Quarter Ended Half Year Ended Year Ended BRRTIEUICARS: 30-Sep26 30Jun26 30Sep-25 305ep-26 305ep25 31Mar-26 Unaudited Unaudited Unaudited Unaudited Unaudited Audited Income 2) Revenue from Operations 14,732 11,808 10272 26,540 19,013 41,654 b) Other Income 314 276 3 59 545 1,814 Total Income 15,086 12,088 10,545 27,130 19,558 23,468 2. [Expenses ) Cost of Materials Consumed 5,761 6,211 3,648 11,972 7,130 18,56 b) Purchase of Stock-in-Trade 2,328 136 s61 2,464 646 1174 <) Changes in Inventories of Finished Goods, Work-in-Progress and 339 (1,098) 257 (759) 720 87 stock-in-Trade d) Employee Benefits Expense 1,320 1,283 1,019 2,603 2038 4348 e) Finance Costs 40 65 61 105 99 245 1) Depreciation and Amortisation Expense 457 409 385 866 746 1528 ) Other Epenses 731 2,27 1677 2,958 3,181 6,058 Total Expenses 10,976 9233 7,611 20,209 14,563 32,400 3. [Profit Before Exceptional Items and Tax (1-2) 4,070 2,851 2,934 6,921 4,995 11,064 4. [Exceptional items - - - - - - 5. [Profit Before Tax (3-4) 4,070 2,851 2,934 6921 1,905 11,064 6. |Tax Expenses Current tax 667 876 1,054 1543 1656 2,889 Deferred Tax 360 (154) (346) 206 (¢30) (101) income Tax for Earlier Years = (12) - 1z - (a2) 7. [Profit for the period / year (5-6) 3,043 2,141 2,226 5,184 3,769 8318 8. [Other Comprehensive Income (OCI) (a) items that will not be reclassified to profit or loss (i) Remeasurement (Gain)/ Losses on Defined Benefit Plans () @ 13 ®) 26 (15) (ii] Tax Effect on above 1 1 ®) 2 (6) a (b) items that will be reclassified to profit or loss - - - - - - Total Other Comprehensive Income (Net of Tax) @) [E] 10 (6) 20 (11) 9. [Total Comprehensive Income for the period / year (7-8) 3,046 2,148 2,216 5,190 3,729 8329 10. [Paid-up Equity Share Capital 4,029 4,029 2,029 4,029 4,029 4,029 (Face Value per share : Rs. 5/- each) 1. |Other Equity excluding Revaluation Reserve as per Balance Sheet 64,147 12. |€arnings Per Share (of Rs. 5/- each) ) Basic (Not Annualised) * 378" 2.6 276 6.43* 4.68* 1032 b) Diluted (Not Annualised) * 378" 266° 2.76"] 6.43+] 4.68* 1032 Heavy Engineering Divn.: M-6, AddL. MIDC, Ambernath (), Thane - 421506, India | Cell. : +91-98676 75696 R & D Centre : #23, 2nd Floor, Sankey Square, Lower Palace Orchards, Bengaluru - 560 003, India | Tel: +91-80 [Showing first 8,000 characters — download PDF for full document]