Outcome of Board Meeting

30th October 2026 National Stock Exchange of India Ltd BSE Limited Exchange Plaza, 5“ Floor, Corporate Relationship Department Plot No. C/1, G Block, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, DalaI Street, Bandra(E), Mumbai 400 051 Mumbai - 400 001 Stock Code : UCAL Stock Code: 500464 Dear Sir/Madam, SUB: OUTCOME OF BOARD MEETING HELD TODAY i.e., 30th OCTOBER 2026 - RESULTS Further to our intimation dated 21“ October 2026 and pursuant to Regulation 30 read with Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform you that the Board of Directors of the Company at their meeting held today, i.e„30th October 2026, has inter-alia approved the Unaudited (Standalone and Consolidated) financial results of the Company for the quarter/half year ended 30th September, 2026. A copy of the Un-audited Financial Results (Standalone & Consolidated) as per SEBI Format for the quarter/half year ended September 30, 2026 and the Limited Review Report of the Statutory Auditors of the Company (Standalone & Consolidated) for the quarter/half year ended September 30, 2026 are enclosed pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The meeting of Board of Directors commenced at 10.30 A.M and concluded at 13.15 P.M. Kindly take on record the above information. Thanking You, Yours faithfully For Ucal Limited S.Narayan Company Secretary REGD OFFICE : 11 B/2 (S.P), First Cross Road, Ambattur Industrial Estate, IAIr 10948:2016 Ambattur, Chennai - 600 058. Tel.No: 044 - 6654 4719 BUREAU VERITAS E-mail: ufsl.ho@ucal.com Website: www.ucal.com CorttfIBatl CIN: L31900TN1985PLC012343 R.SUBRAMANIAN AND COMPANY LLP CHARTERED ACCOUNTANTS LLPIN: AAG-3873 Tel: a%24992261/ 24991347 1 rs@rscompany.co.in 1 www.rscompanv.co.in Independent Auditors’ Limited Review Report on Unaudited Standalone Financial Results of UCAL LIMITED for the quarter and six months ended September 30, 2026 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To the Board of Directors of UCAL LIMITED Introduction 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of M/s. UCAL LIMITED (herein after referred to as the 'Company’), for the quarter and six months ended September 30, 2026 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"), which has been initialled by us for identification purposes. Management Responsibility 2. The Unaudited Standalone Financial Results, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, have been prepared in accordance with the recognition and measurement principles laid down in 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 notified thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Unaudited Standalone Financial Results based on our review Scope of Review 3. We conducted our review of the Unaudited Standalone Financial Results 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 Unaudited Standalone Financial Results are free from material misstatement. A review of interim financial information consists of making inquiries, primarily of the persons responsible for financial and accounting matters, 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. /<KhN6 ; ' ' /CSv>---::% b+ Chennai \ Registered Office: No. 6, Krishnaswamy Avenue, Luz, My%Rore, CheW/ - 600 004 I I I Hyder;baa+Wai I Ahmedabad Bengaluru Bhubaneshwar New Delhi R.Subramanian and Company LLP Chartered Accountants Conclusion 4. 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 Unaudited Standalone Financial Results read with notes thereon, prepared in accordance with applicable Indian Accounting Standards specified under section 133 of Companies Act, 2013 read with relevant rules issued thereunder and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For R. Subramanian and Company LLP, Chartered Accountants, FRN: O04137S/S200041 88: / 0- gZhao R. Kumarasubramanian 1 Partner Membership No: 021888 UDIN, 2bo21989:IF++L-Mn56? 7 Place: Chennai Date: October 30, 2026 R.SUBRAMANIAN AND COMPANY LLP CHARTERED ACCOUNTANTS LLPIN: AAG-3873 Tel: 044-24992261/ 24991347 1 rs@rscompany.co.in 1 www.rscompany.co.in Independent Auditors’ Limited Review Report on Unaudited Consolidated Financial Results of UCAL LIMITED for the quarter and six months ended September 30, 2026 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of UCAL LIMITED Introduction 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of M/s. UCAL LIMITED (herein after referred to as the 'Company’), its two wholly owned subsidiaries (the Company and its subsidiaries together referred to as the 'Group’), for the quarter and six months ended September 30, 2026 being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations"), which has been initialed by us for identification purposes. Management Responsibility 2 The Unaudited Consolidated Financial Results, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, have been prepared in accordance with the recognition and measurement principles laid down in 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 Unaudited Consolidated Financial Results based on our review. Scope of Review 3. We conducted our review of the Unaudited Consolidated Financial Results 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 Unaudited Consolidated Financial Results are free from material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and aqcounting matters, 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. A [Showing first 8,000 characters — download PDF for full document]