Please find attached unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026.

/ threads October 30, 2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400001 Scrip Code: 502873 Dear Sir, Sub: Outcome of Board Meeting held on October 30, 2026 We wish ~o inform you that the Board of Directors in their Meeting held today i.e. October 30, 2026 has, inter alia, considered and approved the unaudited Standalone and Consolidated Financial Results of the company for the quarter and half year ended September 30, 2026, along with auditor's limited review report thereon. Pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find attached the unaudited standalone and consolidated financial results of the company for the quarter and half year ended September 30, 2026, along with auditor's limited review report thereon. The said meeting commenced at 02:45 PM and concluded at 02:58 PM. The above announcements are also being made available on the website of the Company at www.hpthreads.com. This is for your information and records. Yours Faithfully, For H.P. Cotton Textile Mills Limited d t/ f,ft, .,._ 1 - <L ~ Shub~ \ ,','--..~,. Company Secretary and Comp a~ cer Encl: As above \ W H.P. Cotton Textile Mills Limited (A Government of India recognised Star Export House) Corporate Office: Regd. Office & Works: F-0. The Mira Corporate Suites. T: + 91 11 26927387 49073415 15 KM Stone, Delhi Road, HP COTTON 1 & 2, Old lshwar Nagar, Mathura Road -9111 41540471 /72/73 VPO Mayar, Hisar -125 044, TEXTILE MILLS LTD New Delhi -110065, India F: +91 11 49073410 Haryana, India www.hpthreads.com E: 1nfo@hpthreads.com CIN NO. L18101HR1981PLC012274 ISO 9001 2008 CAr D. KOTHARY & CO. Chartered Accountants IND I A Independent Auditor's Limited Review Report on the Unaudited Consolidated Financial Results for the Quarter and half year ended 30th September 2026, Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors H.P. Cotton Textile Mills Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of H.P. Cotton Textile Mills Limited ("the Parent"), which includes its subsidiaiy (the Parent and its subsidiary together referred to as "the Group"), for the quarter ended September 30, 2026 and half year ended from April 1, 2026 to September 30, 2026 (the "Statement") attached herewith, being submitted by the Parent pursuant to the requirements 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 Parent's Management and approved by the Parent'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") 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 read with the Circular. 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. 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 awai·e of all significai1t matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the following entities: Parent i) H.P. Cotton Textile Mills Limited Subsidiary i) HP MMF Textiles Limited 5. The accompanying Statement includes the unaudited interim financial results and other financial information of one subsidia1y, whose interim financial results reflect: a. Total revenue of z Nil and z Nil for the quarter ended September 30, 2026 and for the period from April 1, 2026 to September 30, 2026 respectively; b. Net loss after tax of z 0.22 lakhs and z 0.34 lakhs for the quarter ended September 30, 2026 and for the period from April 1, 2026 to September 30, 2026 respectively. These interim financial results and other financial information have been reviewed by us. 102-Ameya House, Next to Azad Nagar Metro Station, Above Standard Chartered Bank, Andheri (W), Mumbai -400 058. Tel (8): +91 22 6865 1155 / 1166 / 1111 • E-mail: info@dkothary.com • Website: www.dkothary.com CA{ D. KOTHARY & CO. Chartered Accountants IND I A 6. Based on our review conducted and procedures performed as stated in para 3 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 aforesaid Indian Accounting Standard 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, read with the Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement. For D. Kothary & Co. Chartered Accountants Firm Registration No. 105335W Nikhilesh Patni ~- -~ I Partner /\)y' ...... ~ =---... , Membership No. 155641 s s s e umN: 2 61 ~ '-11 Er:>, H 7\ 1311 Place: Mumbai Date: October 30, 2026 102-Ameya House, Next to Azad Nagar Metro Station, Above Standard Chartered Bank, Andheri (W), Mumbai -400 058. Tel (B): +91 22 6865 1155 / 1166 / 1111 • E-mail: info@dkothary.com • Website: www.dkothary.com H.P. Cotton Textile Mills Limited Regd. Office:-15th Km Stone, Delhi Road, VPO-Mayar, Hisar, Haryana-125044 CIN: L18101HR1981 PLC012274, Email: info@hpthreads.com, Website: www.hpthreads.com Tel: +91-11-41540471, Fax: +91-11-49073410 Statement of consolidated unaudited financial results for the quarter and six months ended 30 September 2026 I( in lacs exceot as stated otherwise> Six months Six months Quarter ended Quarter ended Quarter ended ended ended Year ended 30 September 30 September Particulars 30 June 2026 30 September 30 September 31 MarcH 2026 2026 2025 2026 2025 !Unaudited) !Unaudited) !Unaudited) !Unaudited) !Unaudited) !Audited) Income: I. Revenue from operations 3,439 3,118 3,445 6,557 7,036 13.150 II. Olher income 76 35 70 111 111 263 Ill Total income II + Ill 3 515 3153 3 515 6 668 7 147 13 413 IV Expenses: Cost of materials consumed 1,453 1,155 1,369 2,608 2,808 5,279 Changes in invenlories of finished goods and work-in-progress (101) (61) 34 (162) 148 (227) Employee benefits expense 965 922 834 1,887 1,650 3,333 Finance costs 156 126 165 282 341 654 Depreciation and amortisation expense 83 79 82 162 162 331 Power and fuel 352 346 465 698 899 1,763 Other exoenses 471 445 458 916 879 1 837 Total exoenses /IV\ 3 379 3 012 3 407 6 391 6 887 12 970 V l(Lossl/orofit before tax 1111 -IVl 136 141 108 277 260 443 VI Tax expense: -Current tax . . . . -Tax credil of earlier years . - -Deferred tax tcreditl/exoense 30 39 29 70 96 146 Total tax exnense 30 39 29 70 96 146 VII !Lossl/orofit for the oeriod/vear IV. Vil 106 102 79 207 164 297 VIII Other comprehensive Income Items that will not be reclassified to profit or loss Re-measurement gain of defined benefi [Showing first 8,000 characters — download PDF for full document]