Submission of Unaudited Financial Results of the Company for the quarter and half year ended 30th September, 2026

HARDCASTLE & WAUD MANUFACTURING COMPANY LIMITED Regd. Off.: Mall Office, 2nd Floor, Metro Junction Mall of West Pioneer Properties (I) Private Limited, Netivali, Kalyan (E), Thane – 421306 E-mail Id: ho@hawcoindia.com Website: www.hawcoindia.in CIN: L99999MH1945PLC004581 Tel. No.:022-22837658-62 Date: 30th October, 2026 BSE Ltd Phiroze Jeejeebhoy Towers Dalal Street Mumbai 400 001 Re : Submission of Unaudited Financial Results of the Company for the quarter and half year ended 30th September, 2026 Dear Sirs, Enclosed is a copy of unaudited financial results of the Company for the quarter and half year ended 30th September, 2026, as approved by the Board of Directors of the Company at its meeting held today, which commenced at 11:30 a.m. and concluded on 12:25 p.m. together with a copy of the Limited Review Report of M/s Desai Saksena & Associates, auditors of the Company. Thanking you, Yours faithfully, For Hardcastle & Waud Manufacturing Company Limited Smita Achrekar Company Secretary & Compliance Officer Encl : a/a DE SAI SA KS [- N A Email : contact@dsaca.co.in ; Contact : +91 22 66261600 & Associates CHARTERED ACCOUNTANTS Website : www.dsaca.co.in Independent Auditor's Limited Review Report Independent Auditor’s Review Report on Quarterly and Year to Date Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review Report to, The Board of Directors, Hardcastle and Waud Manufacturing Company Limited Introduction We have reviewed the accompanying statement of unaudited financial results of Hardcastle and Waud Manufacturing Company Limited (the "Company") for the quarter ended September 30, 2026 and the year-to-date results for the period 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"), read with Circular no. CIR/CFD/FAC/44/2019 issued by SEBI under Regulation 33(8) of the Listing Regulations, to the extent applicable. Management's Responsibility The preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 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, is the responsibility of the Company’s management and has been approved by the Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. Auditor’s Responsibility 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 Laxmi Building, 1st Floor, Sir P.M. Road, Fort, Mumbai - 400 001 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 assurance 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. Conclusion 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 applicable Indian Accounting Standards 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 Desai Saksena & Associates, Chartered Accountants ir m Regis tration Number: 0102358W CA Alok Saksena Partner Membership Number: 035170 Place: Mumbai Date: 30 October, 2026 UDIN: 26035170LFCQQO2227 HARDCASTLE & WAUD MFG CO. LTD Regd. Off : Mall Office, II Floor, Metro Junction Mall of West Pioneer Properties (India) Private Ltd, Netivali Baug, Kalyan 421306 Tel. No. 022 22837658 CIN : L99999MH1945PLC004581 = Website : www.hawcoindia.in = Email:ho@hawcoindia.com Statement of Unaudited Financial Results for the Quarter and Half Year ended 30.09.2026 | (Zin Lakhs) sr Quarter Ended Half Year Ended Year Ended No Particulars 30.09.2026 30,06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited I | Revenue from Operations 323.58 240.91 238.18 564.49 432.50 1,061.42 II | Other Income 13.47 12.26 11.60 25.73 23.10 49.34 III) Total Income (I+I1) 337.05 253.17 249.78 590.22 455.60 1,110.76 IV | Expenses Purchases of Stock-in-Trade 51.23 55.47 59.20 106.70 96.57 234.73 Changes in Inventories of Stock-in-Trade = 3 ¢ = 2 = Employee Benefits Expenses 18.16 14.17 29.35 32.33 41.65 67.81 Finance Costs = * « = = < Depreciation and Amortisation Expenses 20.36 19,99 19,61 40.35 38.76 78.40 Legal and Professional Fees 6.56 6.58 46.07 13.14 58.34 99.95 Other Expenses 27.80 24.13 22.30 51.93 42.71 89.25 Total Expenses 124.11 120.34 176.53 244.45 278.03 570.14 V_| Profit before exceptional items and tax (ITI-IV) 212,94 132.83 73.25 345.77 177.57 540.62 VI | Exceptional Items >. = = = = = VII| Profit before extraordinary items and tax (V - VI) 212,94 132.83 73.25 345.77 177.57 540.62 VIII} Extraordinary items * 7 - - - - IX | Profit before tax (VII- VIII) 212.94 132.83 73.25 345.77 177.57 540.62 xX | Tax Expense Current Tax 19.84 22.39 1.39 42.23 22.42 54.61 Deferred Tax 58.04 3.52 4.42 61.56 10.64 (3.04) Provision for Earlier Years - - (3.01) - (3.01) (4.15) MAT Credit Entitlement - - - = - e XI | Profit for the period/year (IX-X) 135.06 106.92 70.45 241.98 147.52 493.20 XII| Other Comprehensive Income A (i) items that will not be reclassified to Profit or (Loss) 2.40 6.95 (13.97) 9.35 40.51 28.94 (Los(s)i i)Income tax relating to items that will not be reclassified to Profit or (0.66 ) (1.24) 11.24 (1.90) (1.01) (3.43) B (i) items that will be reclassified to Profit or (Loss) “ « - - 7 (ii)Income tax relating to items that will be reclassified to Profit or . . . . . . (Loss) Total of Other Comprehensive Income / (Loss) , net of tax 1.74 5.71 (2.76) 7.45 39.50 25.51 XIII] Total Comprehensive Income (XI+XII) (Comprising Profit/(Loss) and other Comprehensive Income/(Loss) for the period/year) 136.80 112.63 67.69 249.43 187.02 518.71 XIV| Paid-up equity share capital - (Face Value of Rs. 10/- each) 67.95 67.95 67.95 67.95 67.95 67.95 Xv _| Earnings per share of Rs 10/- each, (Not annualised ) : a) Basic (in @) 19.838 15.74 10.37 35.61 21.71 72.59 b) Diluted (in %) 19.88 15.74 10.37 35.61 21,74 72.59 XVI} Reserve excluding revalaution reserves as per balancesheet of previous accounting year (= in Lakhs) SEGMENT-WISE REVENUE, RESULTS, ASSETS & LIABILITIES: Quarter Ended Half Year Ended Year Ended Sr. | Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 No Unaudited Unaudited Unaudited Unaudited Unaudited Audited I Segment Revenue a) Trading 53.59 75.80 70.13 129.39 113.31 280.18 b) Investments 100.26 107.24 112.09 207.50 207.00 445.37 c) Leasing 169.73 57.87 55.96 227.60 112.19 335,87 Total 323.58 240.91 238.18 564.49 432.50 1,061.42 II Segment Results ~ Profit before tax and interest a) Tradin [Showing first 8,000 characters — download PDF for full document]