BSEResult1d ago · 30 Oct 2026, 03:00 pm

Financial results for the quarter and half year ended on 30th September,2026

A-1 Ltd · 542012

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A-1 Ltd has announced its unaudited financial results for the quarter and half year ended on 30th September, 2026, with the Board of Directors approving standalone and consolidated financial results. The results are accompanied by a limited review report from the statutory auditor, Sorab S. Engineer & Co.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk3/10
Liquidity Impact5/10
Market Sentiment5/10

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A-1 Ltd - 542012 - Financial Results For The Quarter And Half Year Ended On 30Th September,2026

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Registered Office: A-1, Corporate House, Shivalik Business Center, O 079 40091111 l Opp. Epic Multi Speciality Hospital, Bh. Rajpath O info@alacid.com Club, Off S. G. Highway, Ahmedabad -380059 info@a-1limited.com 50 Ye LIMITED CIN No.: L46909GJ2004PLC044011 O www.a-1limited.com Excellence FORMERLY KNOWN AS A- I ACID LIMITED. Date: 30.1 0.2026 BSE LIMITED, Compliance Department, Phiroze Jeejeebhoy Towers, Dalal Street, M u m ba i- 400001 SECURITY ID: All SECURITY CODE: 542012 SUB: OUTCOME OF BOARD MEETING HELD ON 30TH OCTOBER,2026 Dear Sir/Madam, Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that Board of Directors in their meeting held on today, Friday, 30th October, 2026 at the registered office of the Company situated at Corporate House No. A-1, Shivalik Business Centre, B/h. Rajpath Club, S. G. Highway, Bodakdev, Ahmedabad, Gujarat, India, 380059 commenced at 02:00 p.m. and concluded at 02:45 p.m. has discussed, considered, approved and took on record following businesses: 1. Pursuant to the Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, the Board of Directors has approved Standalone unaudited financial results for the quarter and half year ended on 30th September,2026. The copy of unaudited Standalone financial results is enclosed herewith along with Limited review Report issued by M/s. Sorab S. Engineer & Co., Chartered Accountant, Statutory Auditor of the Company as reviewed by the Audit Committee and approved by the Board of Directors for the said period. 2. Pursuant to the Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, the Board of Directors has approved Consolidated unaudited financial results for the quarter and half year ended on 30th September,2026. The copy of unaudited Consolidated financial results is enclosed herewith along with Limited review Report issued by M/s. Sorab S. Engineer & Co., Chartered Accountant, Statutory Auditor of the Company as reviewed by the Audit Committee and approved by the Board of Directors for the said period. Registered Office: A-1, Corporate House, Shivalik Business Center, • 07940091111 Opp. Epic Multi Speciality Hospital, Bh. Rajpath Q info@alacid.com Club, Off S. G. Highway, Ahmedabad -380059 info@a-1limited.com 50 Years of LIMITEEDD CIN No.:L46909GJ2004PLC044011 Q www.a-1limited.com Excellence FORMERLY KNOWN AS A-1A CID LIMITED. 3. Took note compliances submitted with the stock exchange for the quarter and half year ended on 30th September,2026. Please take the same on your record. Thanking you. Yours Faithfully, For A-1 LIMITED, Harshadkumar N. Patel Chairman & Managing Director DIN: 00302819 SORAB S. ENGINEER & CO. (Regd.) CA CHARTERED ACCOUNTANTS TELEPHONE: +91 79 48006782 I N D I A EMAIL :sbchokshi@sseco.in sseahm@hotmail.com 804-805, SAKAR-IX, WEB : www.sseco.in BESIDE CITY GOLD, ASHRAM ROAD, AHMEDABAD-380 009 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF A-i LIMITED 1. We have reviewed the accompanying unaudited standalone financial results of A-1 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, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors, 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 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. 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 (ICAI). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Standalone Statements are free of material misstatement. A review of interim financial information consists of making inquiries, primarily of the person 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 of 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 the audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other recognized accounting practices generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. For Sorab S. Engineer & Co. Chartered Accountants Firm Registration No. 110417\ FIRM REG. No.' 110417W CA. Chokshi Shreyas B. ANMEDiI1B~AD~ Partner Membership No.100892 ISaZkV3~13U UDIN:2(,JOO 2W Ahmedabad October 30, 2026 MUMBAI • BENGALURU • KANPUR 0LIMITED Registered Office: A-1, Corporate House, Shivalik Business Center, o 079 400911 11 Opp. Epic Multi Speciality Hospital, Bh. Rajpath info@alacid.com Club, Off S. G. Highway, Ahmedabad -380059 info@a-1limited.com 5OYe "j CIN No.:L24119GJ2004PLC044011 0 www.a-llimited.com Excellence FORMERLY KNOWN AS A- I ACID LIMITED. A-1 LIMITED STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 Rs. in Lakhs except per share data No Quarter Ended Half Year Ended Year Ended 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 1 Income (i) Revenue from Operations 22,486.42 17,501.28 6,314.31 39,987.70 12,783.61 34,290.92 (ii) Other Income (Refer Note 3) 36.28 12.92 6.52 49.20 6.96 46.49 Total Income 22,522.70 17,514.20 6,320.83 40,036.90 12,790.57 34,337.41 2 Expenses (i) Purchase of Stock-In-Trade 21,527.68 16,069.67 5,631.37 37,597.35 11,298.38 30,700.65 (ii) Transport Expenses 441.65 487.81 367.44 929.46 773.30 1,706.49 (iii) Changes in Inventory of Stock-In-Trade (58.61) 146.40 23.65 87.79 52.03 (121.87) (iv) Employee Benefit Expenses 102.04 95.54 90.86 197.58 191.88 384.96 (v) Finance Costs 99.10 97.77 43.34 196.87 85.77 165.75 (vi) Depreciation and Amortization Expense 86.16 79.11 69.43 165.27 138.85 286.60 (vii) Other Expenses 102.78 107.73 81.27 210.51 153.27 407.68 Total Expenses 22,300.80 17,084.03 6,307.36 39,384.83 12,693.48 33,530.26 3 Profit Before Exceptional Items and Tax (1-2) 221.90 430.17 13.47 652.07 97.09 807.15 4 Exceptional Items - - - - - - 5 Profit Before Tax for the period/year (3+4) 221.90 430.17 13.47 652.07 97.09 807.15 6 Tax Expense (i) Current Tax 52.09 116.05 10.13 168.14 37.02 224.86 (ii) Deferred Tax Charge/(Credit) 4.85 (2.32) (3.62) 2.53 (6.67) (16.92) Total Tax Expenses 56.94 113.73 6.51 170.67 30.35 207.94 7 Profit After Tax for the Period/Year (5-6) 164.96 316.44 6.96 481.40 66.74 599.21 8 Other Comprehensive Income/(Loss) Net of Tax Remeasurement gain/(loss) of defin [Showing first 8,000 characters — download PDF for full document]