Unaudited Financial Results for the Quarter/Half Year ended 30th September, 2026.

THE COCHIN MALABAR ESTATES AND INDUSTRIES LIMITED Regd. Off. : 21. STRAND ROAD, KOLKATA - 700 001, PHONE : 2230 9601 (4 LINES) FAX : 00 91 033 2230 2105, E-mail : cochinmalabar@yahoo.com CIN - L01132WB1991 PLC152586 October 30, 2026 BSE Limited Phiroze Jeejeebhoy Towers DalaI Street Mumbai - 400 001 Scrip Code : 508571 Dear Sir, Sub : Unaudited Financial Results for the t,luuteVHalf Year ended 30th September, 2026. Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose a copy of the Unaudited Financial Results of the Company for the Quarter / Half Year ended 30th September, 2026, approved at the meeting of the Board of Directors of the Company held on 30th October, 2026. A copy of the 'Limited Review’ Report of the Auditors of the Company in respect of the said results is also enclosed. The Board Meeting commenced at 12.15 P.M. and concluded at 14.00 P.M. Kindly take the same on your record. Thanking You, Yours faithfIrlly, For THE COCHIN MALABAR ESTATES AND INDUSTRIES LTD. Mohit Kandoi Company Secretary Membership No. ACS 49202 End : As above. Admi. Off. : “cowcoody Chambers”, 234-A, Race Course Road, Coimbatore- 011018, Tamil Nadu a 161, Sarat Bose Road Kolkata-700 026, (India) Singhi Co. T ,9r(o)33-24r9 6000/or/02 E kolkata@singhico.com Chartered Accountants www.singhico.com Independent Auditor’s Limited Review Report on the Quarterly Unaudited Financial Results of the Company pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors The Cochin Malabar Estates and Industries Limited 1. We have reviewed the accompanying statement of unaudited financial results of The Cochin Malabar Estates and Industries Limited (the 'Company’) for the quarter and half year ended September 30, 2026 together with notes thereon (hereinafter referred to as “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 Regulation’). 2. This Statement, which is the responsibility of the company’s management and approved by the company’s board of directors in their meeting held on October 30, 2026, 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 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," as specified under Section 143(10) of the Companies Act, 2013. 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 Standard on Auditing and 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. 4. Based on our review conducted as stated above, we report that 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 as prescribed under section 133 of the Companies Act, 2013, 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 Regulation, including the manner in which it is to be disclosed, or that it contains any material mis-statement. 5. We draw attention to note no. 2 of the accompanying statement that the net worth of the Company is fully eroded and it’s current liabilities exceeds it’s current assets. The condition may indicate the existence of an uncertainty about the company’s ability to continue as a going concern. However, the statement of the Company has been prepared on a going concern basis based on the reason stated in the above-mentioned note. The appropriateness of the said basis is dependent on the company’s ability to repay its obligations through utilization of its property, plant and equipment, generating regular incomes and resuming normal operation. Our conclusion on the statement is not modified in respect of this matter. For Singhi & Co. Chartered Accountants Firm Registration No. 302049E k,4/ Gopal Jain T.a Partner Place: Kolkata Membership No. 059147 Date: October 30, 2026 ut”~: 2605919 +U A4 gU:fI// t/ Offices: Kolkata, Delhi NCR. Mumbai, Chennai' Bengaluru' Pune & Ralpur THE COCHIN MALABAR ESTATES AND INDUSTRIES LIMITED Regd, Off. : 21, STRAND ROAD, KOLKATA - 700 001, PHONE : 2230 9601 (4 LINES) FAX : 00 91 033 2230 2105, E-mail : cochinmalabar@yahoo.com CIN - L01132WB1991 PLC152586 STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HAL FF YEAR ENDED 30/09/2 d026 (? in ILakhsm, unMlessN othmerwise stated 0 30.06.2026 ] 30.09.2025 3 0.09.2025_ 31.03.2026 Particulars SI. UNAUDITED UNAUDITED UNAUDITED UNAUDITED UNAUDITED AUDITED I Income (a) Revenue from Operations (b) Other Income 22.13 Total Income 22.13 2 Expenses (a) Employee benefits expense 0.56 0.43 0.49 0.99 0.87 1.74 (b) Finance costs 10.92 1 0.70 9.60 21 .62 1 8.85 39.13 (c) Depreciation and amortisation expense 0.44 0.43 0.53 0.87 1.06 2.13 (d) Other expenses 5.24 4.46 1.91 9.70 6.25 _40.63 Total Expenses 1 7.16 16.02 12.53 33. 1 8 27.03 83.63 3 Profit/(Loss) before exceptIonal Items and tax (1-2) :1 7.1 6 :1 6.02: :12.53: [33.18: U2 .03: (6) .50 4 Exceptional Items 5 Profit/(Loss) before tax (3+4) :17.16: '1 6.02: :1 2.53: :33.18 :27.03: (61 .50 6 ITax Expense : (a) Current Tax (b) Deferred Tax r4.32: (4.03] [3. 1 5 :8.35: C6.80: ’15.48 Total tax expense [4.32: 14.031 (3.15 :8.35: (6.80: :15.48 7 Net From/(Loss) for the period (5-6) :12.84: :1 1.99) [9.38, B2 .83: [20.23: W42 8 Other ComprehensIve Income ( net of tax) (a) Items that will not be reclassified subsequently to profit or loss (b) Items that will be reclassified subsequently to profit or loss Total Other Comprehensive Income Total ComprehensIve Income for the period (comprising Profit/(Loss) 19 0 a Pn ad Id o -uth pe Er qc uo im ty p Sr he ah ree n Cs aiv pe It aIn l c (o Fm ace e f o vr a lt uh ee p pee rr I so hd a ( r7 e+ ?8 ) 10/-) m’ 712.84' m’1 7 1.99 17( 9 7. .3 18 9 m'2 74.83 mr201.23' m’4 76.02 11 Other Equity (387.68) 12 EarnIngs per equity share (of t 10/. each) rnot annualised') (a) BasIc (0.72)' (0.68)' (0.53) (1.40)' (1.14)’ (2.60) b) Diluted ’0.72 LO.68)' :0.53)' :1.40)' 14 C2.60 Admi. O#. : “Cowcoody Chambers”, 234-A, Race Course Road, Coimbatore-641018, Tamil Nadu ,<IiI$ THE COCHIN MALABAR ESTATES AND INDUSTRIES LIMITED Regd. Off. : 21, STRAND ROAD, KOLKATA - 700 001, PHONE : 2230 9601 (4 LINES) FAX : 00 91 033 2230 2105, E-mail : cochinmalabar@yahoo.com CIN - L01132WB1991PLCI 52586 STATEMENT OF ASSFrs AND LIABILITIES t in Lakhs As at 1 As at PARTICULARS 30t09.2026 1 31.03.2026 ASSErs Non.Current Assets Property. Plant and Equipment 75.46 76.33 Capital Work-in-Progress Non-current Tax Assets 1 5.39 15.39 Deferred Tax Assets (Net) 80.09 71 .74 Other Non-current Assets 5.0 1 5.01 Total Non.Current Assets 175.95 168.47 Current Assets Financial Assets [i) Cash and Cash Equivalents 2.28 33.82 Iii) Bank balances othe [Showing first 8,000 characters — download PDF for full document]