Standalone Un-Audited Financial Results For the Quarter and Half Year Ended September 30, 2026.

KUBER UDYOG LIMITED Office Number 156 1st Floor Raghuleela Mega Mall Kandivali West Mumbai - 400067. Telephone: 7506324443 Website: www.kuberudyog.com Email Id: kuberudyoglimited@gmail.com CIN: L49220MH1982PLC371203 October 30, 2026 BSE Limited Corporate Services Department, Phiroze Jeejeebhoy Tower, Dalal Street, Mumbai - 400 001 Subject: Outcome of Board Meeting held on Friday, October 30, 2026. BSE Scrip Code: 539408 Dear Sir/Madam, With reference to the captioned subject, we hereby inform you that the Board of Directors of the company at their meeting held on Friday, October 30, 2026, inter alia other matters, have considered and approved: 1. The Unaudited Standalone Financial Results for quarter and half-year ended on September 30, 2026 along with the Limited Review Report issued by Bilimoria Mehta & Co., Chartered Accountants, Statutory Auditors of the Company in accordance with the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 and the same is attached herewith. The meeting commenced at 04:00 P.M. and concluded at 05:00 P.M. Kindly take the same on your record and acknowledge. Thanking you. Yours faithfully, For Kuber Udyog Limited Chetan Dhondu Shinde Managing Director DIN: 06996605 BILl MORIA MEHTA & CO. CHARTERED ACCOUNTANTS Independent Auditor's Review Report on the Quarter and Half Year Ended Unaudited Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors of Kuber Udyog Limited 1. We have reviewed the accompanying statement of unaudited financial results ('the Statement') of Kuber Udyog Limited ('the Company') for the quarter and half year ended September 30, 2026 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), including relevant circulars issued by the SEBI from time to time. 2. The Statement, which is the responsibility of the Company's Management and approved by the Company'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 ('the Act') and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including relevant circulars issued by the SEBI from time to time. 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statement is free from 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 the Standards on Auditing specified under Section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of.all significant matter :\2-,p..MEI-fl: that might be identified in an audit. Accordingly, we do not express an audit opinion. ;::;~ "~rt0 C *if FRN·. ~* 1 1490W (/) -5- >...:. Mumbai :Corporate Office: 507/508, 5th Floor, ININZO, Cardinal Gracious Road, Chakala, Andheri (East), Mumbai-400 099. Tel :+91 22 66972 22/33 Bengaluru: 3rd Floor, Building 39/2 (Old Building No.8), 14th Main, 33rd Cross, 4th T Block, Jayanagar, Bengaluru-560041, Karnakataka Tel: +91-8 New Delhi : 505 Mercantile House Building, 15, Kasturba Gandhi Marg, Connaught Place New Delhi -110 001. Tel: +91-11-43543750/23736049 Kolkata :Ground Floor, Jyotermoyee Building, 27/2, Chakrabaria Lane, Kolkata-700 020 (West Bengal) Tel: +91-9804879857 Chennai : ISC, B-7, Gems Court, 2nd Floor, New 25/0id 14, Khadar Nawaz Khan Road, Next to Slate Hotel, Nungambakkam, Chennai-600006 Website : www.bilimoriamehta.in • Email : admin@bilimoriamehta.com BILIMORIA MEHTA & CO. CHARTERED ACCOUNTANTS 4. 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 Ind AS 34, prescribed under Section 133 of the Act and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including the manner in which it is to be disclosed, or that it contains any material misstatement. For Bilimoria Mehta & Co Chartered Accountants FRN: 101490W Jalpesh Vora Partner Membership no. 106636 UDIN: 261 06636AEKBID9179 Place: Mumbai Date: 30th October 2026 KUBER UDYOG LIMITED I CIN No. L49220MH1982PLC371203 Registered Office:Office no.156 1st floor Raghuleela Mega Mall B/H Poisar Bus Depot Kandivali West Mumbai -400067 Statement of Standalone Unaudited Financial Results for the Quarter & Half Year Ended September 30, 2026 (In Lakhs) Quarter Ended Half Year Ended Year ended Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 3110312026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Revenue From Operations 6 76 12.01 14.81 18.77 40.07 149.99 2 Other Income 2 67 0 43 - 3.10 - 2.93 3 Net Gain on fair value Changes 5.92 21 98 - 27.90 - 1.79 4 Total Revenue (1 + 2 +3) 15.35 34.42 14.81 49.77 40.07 154.71 5 Expenses Purchase - - 1.33 - 1 33 80.95 Finance Cost - - 4.60 - 10 32 15.80 Net Loss on fair value Changes - - (0 42) - 5 53 - Employee Benefits Expense 0.77 0.78 0.78 1.55 1 53 3.08 Depreciation 0.01 0.01 - 0.02 - 0.01 Other Expenses 12.46 4.39 3.81 16.85 7 74 16 93 Total Expenses 13.24 5.18 10.10 18.42 26.46 116.77 ProfiU(Loss) Before Exceptional Item And Tax (4-5) 2.11 29.24 4.72 31.35 13.61 37.93 Exceptional Items - - - - - - 6 ProfiU(Loss) Before Tax 2.11 29.24 4.72 31.35 13.61 37.93 7 Tax Expense (1) Current Tax 0 17 - - 0.17 0.05 (2) Deferred Tax 2 70 7 36 - 10.06 (10.33) (3) Earlier Year Tax - - - 0.03 8 Profit I (Loss) From Continuing Operations (0.76) 21.88 4.72 21.12 13.61 48.19 9 Profit I (loss) From Dtscontinuing Operations - - - - 10 Tax Expense Of Discontinuing Operations - - - - 11 ProfiU(Loss) From Discontinuing Operations (After Tax) - - - - 12 Profit (Loss) For The Period (8+11) (0.761 21.88 4.72 21.12 13.61 48.19 13 Other Comprehensive Income; A (I) Items That Will Not Be Reclassified To Profit Or Loss - - - - (li) Income Tax Relating To Items That Will Not Be Reclassified To Profit Or Loss - - - B (I) Items That Will Be Reclassified To Profit Or Loss - - - - (li) Income Tax Relating To Items That Will Be Reclassified To Profit Or Loss - - - - 14 Total Comprehensive Income For The Period (14-A and 14-B) (Comprising ProfiU (Loss) And Other Comprehensive Income For The (0.76) 21.88 4.72 21.12 13.61 48.19 15 Paid-up Equity Share Capital (Face value of equity shae Is Rs.10 /-each) 343.30 343.30 343.30 343.30 343.30 343.30 Other Equity oGJ..;~ 80.01 16 Earnings Per Equity Share (For Discontinued & Continuing Operations) Of Face Value Of Rs. 10 Each 17 (A) Basic (0.02) 0 64 0 14 0 62 0 40 1.40 18 (B) Diluted (0 02) 0.64 0 14 0 62 0 40 1 40 Notes:- 1 The above un-audited financial results for the quarter and half year ended September 30, 2026 have been reviewed [Showing first 8,000 characters — download PDF for full document]