Integrated Filing- Financial

October 31, 2026 का(cid:467)तक(cid:91) – श(cid:200)ु ल प(cid:162), ष(cid:231)ठ(cid:548) (cid:874)व(cid:272)म स(cid:224)वत २०८३ National Stock Exchange of India BSE Limited Limited Corporate Relationship Department, “Exchange Plaza” 1st Floor, New Trading Ring, Rotunda Building, P.J. Bandra – Kurla Complex, Towers, Bandra (E), Mumbai – 400 051 Dalal Street, Fort, Mumbai – 400 001 NSE Code: GHCL BSE Code: 500171 Dear Sir / Madam, Sub: Outcome of 219th Board Meeting of the Company and filing of Integrated Financial un- audited standalone quarterly results along with Limited Review Report for the quarter/period ended September 30, 2026 Pursuant to the requirement of Regulation 30 read with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular No. (HO/49/14/14(7)2025- CFD-POD2/I/3762/2026) dated January 30, 2026 and other applicable provisions, if any, it is hereby informed that the Board of Directors in their just concluded meeting held on October 31, 2026, has inter alia approved the following; A. Un-audited standalone financial results of the Company for the quarter/period ended on September 30, 2026, which is in compliance with Indian Accounting Standard (Ind-AS). Copy of the said un- audited financial results along with Limited Review Report issued by the Statutory Auditor are enclosed herewith as Annexure – 1. B. Statement On Deviation Or Variation For Proceeds Of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. Statement on deviation / variation in utilization of funds raised Name of listed entity GHCL Limited Mode of Fund Raising Not Applicable Date of Raising Funds Not Applicable Amount Raised Not Applicable Report filed for the quarter ended September 30, 2026 Monitoring Agency, if applicable Not Applicable Is there a Deviation/ Variation in use Not Applicable of funds If yes, whether the same is pursuant Not Applicable to change in terms of a contract or objects, which was approved by the shareholders If Yes, Date of shareholder Approval Not Applicable Explanation for the Deviation / Not Applicable Variation Comments of the Audit Committee Not Applicable after review Comments of the auditors, if any Not Applicable B-38, GHCL House, Institutional Area, Sector- 1, Naida, (U.P.) - 201301, India. Ph.: +91-120-2535335, 4939900, Fax: +91-120- 2535209 CIN: L24100GJ1983PLC006513, E-mail: secretarial@ghcl.co.in, ghclinfo@ghcl.co.in , Website: www.ghcl.co.in Regd. Office: GHCL House, Opp. Punjabi Hall, Near Navrangpura Bus Stand, Navrangpura, Ahmedabad, Gujarat - 380009, India Objects for which funds have been raised and where there has been a deviation, in the following table Original Modified Original Modified Funds Amount of Remarks, if Object Object, if Allocation allocation, utilized deviation/ any any if any Variation for the quarter according to applicable object Not Applicable C. Format for disclosing outstanding default on loans and debt securities: S. Particulars in ₹ crore 1 Loans / revolving facilities like cash credit from banks / financial institutions A Total amount outstanding as on date 53.41 B Of the total amount outstanding, amount of default as on date 0 2 Unlisted debt securities i.e. NCDs and NCRPS A Total amount outstanding as on date Not Applicable B Of the total amount outstanding, amount of default as on date Not Applicable 3 Total financial indebtedness of the listed entity including 101.49 short-term and long-term debt D. Disclosure of Related Party Transactions for the half year ended September 30, 2026 is attached herewith. E. Statement on impact of audit qualifications (for audit report with modified opinion) submitted along-with annual audited financial results (Standalone and Consolidated separately) (applicable only for Annual Filing i.e., 4th quarter) – Not Applicable for the quarter. Please note that the board meeting commenced at 11.30 a.m. and concluded at 2.10 p.m. Please note that copy of this communication shall also be available on the website of the company (www.ghcl.co.in). You are requested to kindly take note of the same. Thanking you Yours faithfully For GHCL Limited Bhuwneshwar Prasad Mishra Vice President - Sustainability & Company Secretary (Membership No.: FCS 5330) B-38, GHCL House, Institutional Area, Sector- 1, Naida, (U.P.) - 201301, India. Ph.: +91-120-2535335, 4939900, Fax: +91-120- 2535209 CIN: L24100GJ1983PLC006513, E-mail: secretarial@ghcl.co.in, ghclinfo@ghcl.co.in , Website: www.ghcl.co.in Regd. Office: GHCL House, Opp. Punjabi Hall, Near Navrangpura Bus Stand, Navrangpura, Ahmedabad, Gujarat - 380009, India Chartered Accountants 7thFloor Building 10 Tower B DLF Cyber City Complex DLF City Phase II Gurugram 122 002 Haryana, India Tel: 124 679000 Fax: 124 679 2012 INDEPENDENT AUDITORS REVIEW REPORTON REVIEW OF INTERIM FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OFGHCLLIMITED 1. We have reviewed the accompanying Statement of Unaudited Financial Results of GHCL LIMITED , for thequarterand six monthsended 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 2. This Statement,which 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 ListingRegulations. Our responsibility is to express a conclusionon the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 , issued by the Institute of Chartered Accountants of India(ICAI). A review of interim financial information consists of making inquiries, primarily of the Company and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on 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 an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 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 Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standardand other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms 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. 5. We did not review the interim financial results of the Trust included in the Statement whose interim financial results reflect total assets of Rs. 64.39crores as at September 30, 2026, total revenue of Rs. 0.01 croresand Rs. 6.37croresfor the quarterand six monthsended September 30, 2026respectively,total net loss after tax and total comprehensive loss of Rs. 0.06 crores for the quarter ended September 30, 2026, total net profit after tax and total comprehensive income of Rs. 5.22 crores for the six months ended September 30, 2026,and net cash outflowsof Rs. 0.01crores for the six monthsended September 30, 2026 as considered in this Statement which hav [Showing first 8,000 characters — download PDF for full document]