Outcome of Board Meeting held on October 31, 2026

VALENCIA INDIA LIMITED (Formerly Known As Valencia India Private Limited) CIN: L91990GJ2017PLC096165 | GSTIN: 24AAFCV8064K1ZX Date: 31.10.2026 BSE Limited Corporate Relationship Department Phiroze Jeejeebhoy Towers Dalal Street, Fort Mumbai-400 001 BSE Script Code: 544433; ISIN: INE130701019 Respected Sir, Subject: - OUTCOME OF THE BOARD MEETING Pursuant to the Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the ‘Listing Regulations’), the Board of Directors of Valencia India Limited, in their meeting held on Saturday, October 31, 2026 Considered and approved the unaudited standalone financial results of the Company for the half year ended September 30, 2026 along with the Limited Review Report. The Board meeting commenced at 2:00 P.M. and concluded at 2:40 P.M. Please take the same into your records and do the needful. For VALENCIA INDIA LIMITED KEYUR JITENDRA PATEL MANAGING DIRECTOR DIN: 00252431 Encl. as above Regd. Office: Unit No. 927, Gala Empire, Opp. Doordarshan Tower, Drive In Road, Thaltej, Ahmedabad-380054, Gujarat, India. Contact: 079 4925 8786 | E-mail: cs@valenciaindia.in | Website: www.valenciaindia.in o ENgb 3 ’ VALENCIA INDIA LIMITED (Formerly Known As Valencia India Private Limited) INDIA CIN : L91990GJ2017PLC096165 | GSTIN :24AAFCV8064K1ZX UNAUDITED STATEMENT OF FINANCIAL RESULTS FOR THE HALF YEAR ENDED 30th SEPTEMBER, 2026 (Rs. in Lakhs except EPS) SR.NO. | PARTICULARS. 6 Months Ended on 6 Months Ended on 6 Months Ended on Year Ended on 30.09.2026 31.03.2026 30.09.2025 31.03.2026 (UNAUDITED) (Refer not2e) (UNAUDITED) (AUDITED) INCOMES FROM OPERATIONS L Revenue from Operations 535.21 505.00 387.98 89298 11__|Other Income 9.83 2.90 = 290 1I_|Total Income from operations 545.04 507.90 387.98 895.88 (a) _|Cost of Purchases 63.97 50.20 61.13 11133 (b) _|Employee benefits expense 70.76 89.89 49.73 139.62 (c) _|Finance Cost 3122 7147 2177 93.24 (d) _[Depreciation and Amortisation Expenses 9721 2819 38.75 66.94 (e) |Other Expenses 9922 128.23 52.91 18114 TOTAL EXPENSES(Va to e) 362.39 367.97 224.29 592.26 V__|Profit/(Loss) before Exceptional Items and 182.65 139.93 163.71 303.62 | Tax. (H1-1V) VI_|Exceptional It&e Extmraorsdin.ary Item - - - - Vii__|Profit/ (Loss) Before Tax. (V-VI) 182.65 139.93 163.71 303.62 VIIl_|TAX EXPENSES. (a) [CurrentTax. 3364 (23.04) 43.19 20.15 ) _|Deffered Tax. 1743 2719 23.75 5094 (c) |Earlier year Tax Adjustment L 12,66 = 12,66 |T otal Tax Expenses. 51.07 16.81 66.94 83.75 1X__|NET PROFIT / (LOSS) FOR THE PERIOD (VII-VIII) 131.58 12311 96.77 219.86 X__|Paid up Equity Share Capital 1,29,99,600 1,29,99,600 1,29,99,600 1,29,99,600 0 Rs.10/- Rs.10/- Rs. 10/- Rs.10/- XI_|Earning Per Share (In Rupees) Not Annualised Not Annualised Not Annualised Annualised () [Basic. 101 1.03 0.88 184 (i) _|Diluted. 1.01 1.03 0.88 184 NOTES: 1 These half yearly financial result were reviewed by the Board of Directors and thereafter have been approved by the board of directors at its ‘meeting held Saturday, October 31, 2026, The Statutory Auditors have carried out limited review of the financial result for theh alf year ended on Septembe30r, 2026. 2 The Statement includes the results for the‘ half yearly ended March 31, 2026 being the balancing figures between the audited figures in respect of the full financial year ended March 31,2026 and the published unaudited:‘ half yearly ended September 30, 2025, The statemenhats been prepared in accordance with the recognition and measurement principles laid down in the Relevent Accounting Standard prescribed under section 133 of the Companies Act, 2013 read with the relevant rules thereundaenrd the terms oft he SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, as amended. 4 Asper MCA Notification dated 16th Feb 2015, Companies whose shares are listed on the SME. Exchange as referred to in ChapteXrB of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 are exempted from the Compulsory requiroef madeopntiotn of Ind AS for the preparation of Financial Results, ‘“The Company is engaged in only one reportable segmeni.te. H ospitality. Figures for the previous period have been regrouped/ rearranged/ reclassfied wherever considered necessary to correspond with the current| p eriod's classification/group's 6 disclosure, 7 The Cash flow statement has been prepared under the "Indirect Method" as set out in Accounting Standard-3, "Cash Flow Statement* issued under the Companies (Accounting ‘Standard) Rules, 2006. Regd. Office : Unit No. 927, Gala, Empire, Opp. Doordarshan Tower, Drive In Road, Thaltej, Ahmedabad-380054, Gujarat, India. Contact : 79292 58786 | E-mail cs@valenciaindia.in | Web sil www.valenciaindia.in MENC VALENCIA INDIA LIMITED (Formerly Known As Valencia India Private Limited) INDIA CIN : L91990GJ2017PLC096165 | GSTIN :24AAFCVB064K1ZX UNAUDITED STATEMENT OF ASSETS AND LIABILITIES AS AT 30th SEPTEMBER, 2026 (Amounts in Lakhs) PARTICULARS. ASAT 30 Sept 2026_| AS AT 31 March 2026 UNAUDITED AUDITED EQUITY AND LIABILITIES. Shareholders’ funds Equity share capital 1,299.96 1,299.96 Reserves and surplus 4,484.54 4,352.97 Sub-total- Sharcholder's funds 5,784.50 5,652.93 NON CURRENT LIABILITIES. Long Term Borrowing 789.68 791.30 Deferred Tax Liabilities (Net) 81.18 63.75 Long-term provisions 23.60 1924 Sub-total- Non Current Liabilities 894.46 874.29 CURRENT LIABILITIES, Short Term Borrowing 33597 420.72 Trade payables - Total outstanding dues of micro and small enterprises - . - Total outstanding dues of creditors other than micro and small enterprises 62.08 7029 Other current liabilities 3119 3944 Short term Provisions 57.21 2412 Sub-total-Current Liabilities 486.45 554.57 TOTAL 7,165.41 7,081.78 |ASSETS. Non-current assets Property, plant and equipment 3,893.95 3,082.47 [ntangible assets 055 0.60 Capital Work in Progress 217257 2,682.89 Long-term loans and advances 399.15 534.60 Sub-total- Non Current Assets 6,466.22 6,300.56 Current assets |T rade receivables 52.23 57.50 Cash and cash equivalents 57.61 89.14 Short-term loans and advances 51894 574.48 Other current assets 7042 60.11 Sub-total- Current Assets 699.19 781.23 TOTAL 7,165.41 7,081.78 DIN : 0025243 ,/ Dated : 31st October, 2026 Place : Ahmedabad Regd. Office : Unit No. 927, Gala, Empire, Opp. Doordarshan Tower, Drive In Road, Thaltej, Ahmedabad-380054, Gujarat, India. Contact : 79292 58786 | E-mail : cs@valenciaindia.in | Web site : www.valenciaindia.in suENe, VALENCIA INDIA LIMITED (Formerly Known As Valencia India Private Limited) BB casn rLoCtI NS:TALT9 1A N FoR THE AL S S: ARE CarROB 12 (Amounts in Lakhs) P: 1 For the Period ended 30| For the year ended 31 articulars September 2026 March 2026 A. CASH FLOW FROM OPERATING ACTIVITIES Profit before tax 182.65 303.62 Finance cost 3122 9324 Depreciation and amortisation Expense 9721 6694 Interest income (9.83) (290) Operating profit before working capital changes 301.25 460.90 Movements in working capital: Trade Payables (821) 42.62 Short term Provisions 0.60 (34.68) Other Current Liabilites (8.25) (86.54) Trade Receivables 527 440 Short-term loans and advances 4643 (273.18) Long-term loans and advances (16.95) (82.88) Long term Provisions 436 1160 Other Current Assets (1031) (7:87) Cash generated (used in)/from operations 314.19 3436 Income tax paid (115) (32:82) Net cash flow generated from/(used in) operating activities (A) 313.03 155 B. CASH FLOW FROM INVESTING ACTIVITIES Purchase (Net) of property pl& aequnipmtent and intangible asset (24592) (4,715.07) Interest received in margin money 9.83 290 Fixed Deposit marked as lien (bought) /reedemed 911 (271.24) Net cash flow from/(used in) investing activities (B) (226.98) (4,983.41 C. CASH FLOW FROM FINANCING ACTIVITIES Fresh Issuance of Equity Shares including Securities Premium (net off preliminary expense) - 4300.75 Net Proceeds / (Repayment) of long and short-term borrowings (8637) 611.53 Finance cost (3122 [Showing first 8,000 characters — download PDF for full document]