Outcome of Board Meeting

October 31, 2026 The Department of Corporate Services, BSE Limited, Mumbai The Listing Compliance Dept. National Stock Exchange of India Ltd, Mumbai BSE Script Code : 531795 NSE Script Symbol : ATULAUTO Dear Sir, SUB: OUTCOME OF BOARD MEETING HELD ON OCTOBER 31, 2026 AND SUBMISSION OF UNAUDITED STANDALONE AND CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 WITH LIMITED REVIEW REPORT PURSUANT TO THE PROVISIONS OF REGULATIONS 30 AND 33 (READ WITH PART A OF SCHEDULE III) OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 With reference to the above subject, we would like to inform you that the Board of Directors of Atul Auto Limited at its meeting held today i.e. Saturday, October 31, 2026 inter-alia considered and approved Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended on September 30, 2026. In this respect, we are attaching herewith following documents: 1. Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended on September 30, 2026 2. Limited Review Report of the Statutory Auditors of the Company i.e. M/s. Maharishi & Co. on the above Result. The meeting of Board of Directors commenced at 11:16 IST and ended at 12:03 IST. Thanking you. Yours faithfully, For Atul Auto Limited, Paras J Viramgama Company Secretary & Compliance Officer ATUL AUTO LIMITED (Corporate Identification Number: L54100GJ1986PLC016999) Regd. Office & Factory: National Highway 8-B, Near Microwave Tower, Shapar (Veraval), Rajkot – 360024 (Gujarat) Phone: 02827 252999 Website: www.atulauto.co.in E-Mail: info@atulauto.co.in WGeo. INDIA Chartered Accountants "Aparna", Behind Jeevandeep Hospital, Limda Lane, Jamnagar - 351001, Gujarat, lndia. Tel : +91 - 288 - 2665023 -2665024 e-mail : info@maharishiandco.in lndependent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Resutts of the Company Pursuant to the Regulation 33 of the SEB! (Listing Obtigations and Disctosure Requirements) Regutations, 2015, as amended Review Report to The Board of Directors AtutAuto Limited 1. We have reviewed the accompanying statement of unaudited standatone financiaI resutts of Atul. Auto Limited ("the Company") for the quarter ended September 30, 2026 ('the statement"). The Statement has been prepared by the Company pursuant to Regutation 33 of the SEBI (Listing Obtigation and Disctosure Requirements) Regutations, 2015 (the "Listing Regutations, 2015") as amended. 2. This statement is the responsibitity of the Company's management and has been approved by the Board of Directors at their meeting hetd on October 31, 2026, has been prepared in accordance with the recognition and measurement princip[es taid down in the lndian Accounting Standard 34 "lnterim FinanciaI Reporting" ("lnd AS 34"), prescribed under Sectlon 133 of the Companies Act, 2013 read with retevant rutes issued thereunder and other accounting principtes generatty accepted in lndia, read with the circutar. Our responsibitity is to issue a report on these financial statements based on our review. 3. We have conducted our review in accordance with the Standard on Review Engagement (SRE) 2410,'l.Review of lnterim Financial lnformation Performed by the lndependent Auditor of the Entity" issued by the lnstitute of Chartered Accountants of lndia. This standard requires that we ptan and perform the review to obtain moderate assurance as to whether the financial statements are free of materiat misstatement. A review is timited primaril,y to inquiries of company personnel and anal,ytical, procedures appl.ied to financiaI data and thus provide [ess assurance than an audit. We have not performed an audit and accordingty, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to betieve that the Statement has not been prepared in atL material respects in accordance with lndian Accounting standards and other re ffi"it WGC,. IND Chartered AccountanLs "Aparna", Behind Jeevandeep Hospital, Limda Lane, Jamnagar - 36L 00L, Gujarat, lndia. Tel : +91 - 288 - 2665023 -2665024 e-mail : info@maharishiandco.in accounting practices and poticies and has not disctosed the information required to be disctosed in terms of Regutation 33 of the Listing Regutations, 2015, as amended inctuding the manner in which it is to be disctosed, or that it contains any materiat misstatement. Emphasis of Matter 5. We draw attention to Note 7 to the Statement regarding the restated figures for the quarter and hatf year ended 30th September,2025, consequent to the stump sate acquisition of the said business division from its subsidiary with effect from 15th January, 2026. The said acquisition, being a business combination of entities under common controt, has been accounted for using the pool,ing-of-interest method prescribed under Appendix C of lnd AS 103, "Business Combinations", and accordingty, the financiaI information for the quarter and hatf year ended 30th Seftember,2025 being the earl,iest period presented in the Statement has been restated irrespective of the actuaI date of the combination. Our conctusion is not modified in respect of this matter. For Maharishi& Co. Chartered Accountants Firm Registration No.12487 k"t,, s'- Kapi Partner Member is th -ip tNiof.: 1 {41 168 ,or, obv HLYhT 6t43\ Date: 31 st Octob er, 2026 Ptace: Jamnagar ATUL AUTO LIMITED Reg. Office : Survey No. 86, Plot No. 1 to 4 8-B, National Highway, Near Microwave Tower Shapar (Veraval), Dist. Rajkot 360 024 CIN L54100GJ1986PLC016999 Website: www.atulauto.co.in E- Mail: info@atulauto.co.in Statement of Unaudited Standalone Financial Results for the Quarter and Half Year Ended 30th September, 2026. (Rs. In Lakhs Except Per Share Data) 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) Sale of three wheelers (in numbers) 11,916 9,878 9,248 21,794 16,177 38,449 1 Income from Operations a Gross Sales 2 5,571 2 0,421 1 8,622 4 5,992 3 2,745 7 7,441 b Other Operating Income 3 71 2 72 2 58 6 43 4 38 1 ,136 Total Revenue from Operations 2 5,942 2 0,693 1 8,880 4 6,635 3 3,183 7 8,577 2 Other Income (See Note 4) 2 93 2 27 1 72 5 20 3 11 7 68 3 Total Income (1+2) 2 6,235 2 0,920 1 9,052 4 7,155 3 3,494 7 9,345 4 Expenses a Cost of materials consumed 2 1,482 1 6,886 1 4,812 3 8,368 2 5,998 5 7,497 b Purchase of traded goods - - - - 1 0 1 0 c Changes in inventories of finished goods, work- ( 546) ( 1,022) ( 883) ( 1,568) ( 1,621) 2 94 in-progress and stock-in-trade d Employee benefits expense 2 ,096 1 ,945 1 ,720 4 ,041 3 ,363 6 ,862 e Finance Costs 2 4 3 1 1 1 5 5 2 6 5 3 f Depreciation and amortisation expenses 4 11 3 99 3 96 8 10 7 84 1 ,575 g Other expenses 1 ,848 1 ,780 1 ,386 3 ,628 2 ,652 5 ,757 Total Expenses 2 5,315 2 0,019 1 7,442 4 5,334 3 1,212 7 2,048 5 Profit/(Loss) before exceptional items 9 20 9 01 1 ,610 1 ,821 2 ,282 7 ,297 6 Exceptional items - - - - - 1 26 7 Profit/(Loss) Before tax (5-6) 9 20 9 01 1 ,610 1 ,821 2 ,282 7 ,171 8 Tax expenses 2 33 2 28 3 92 4 61 5 60 1 ,800 a Current Tax (incl. income tax of earlier years) 1 92 1 94 3 28 3 86 4 93 1 ,595 b Deferred tax 4 1 3 4 6 4 7 5 6 7 2 05 9 Profit/(Loss) for the period 6 87 6 73 1 ,218 1 ,360 1 ,722 5 ,371 10 Other Comprehensive Income/(Expense), 2 5 ( 61) 1 6 ( 36) ( 16) 2 5 Net of Tax a Items that will not be reclassified to profit or 2 5 ( 61) 1 6 ( 36) ( 16) 2 5 loss (i) Remeasurement of Post Employment 3 3 ( 82) 2 1 ( 49) ( 22) 3 4 Benefit Obligation (ii) Income Tax Relating to ( 8) 2 1 ( 5) 1 3 6 ( 9) Remeasurement of Defined Benefit Obligation b Items that will be reclassified to profit or loss - - - - - 11 Total Comprehensive Income/(Expense) for 7 12 6 12 1 ,234 1 ,324 1 ,706 5 ,396 the Period (9+10) 12 Paid-up equity share capital (Face Value of Rs. 1 ,388 1 ,3 [Showing first 8,000 characters — download PDF for full document]