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<ebnl Emmessar Biotech & Nutrition Ltd EMMESSAR BIOTECH & NUTRiTION LIMITED 29, Kamer Building, 4th floor, 38, Cawasji Patel Street, Fort, Mumbai — 400 001 Tel: 022-35661373 / 35664530 Email: enquiries@ebnl.org Website: www.ebnl.org Investors Grievance Email: investors@ebnl.org CIN No. L24110MH1992PLC065942 Date: October 31, 2026 The Manager Listing Department, Bombay Stock Exchange Limited, P. J. Tower, Dalal Street, Mumbai - 400 001 Ref: -Security Code No.524768 Sub: Outcome of Board Meeting The Board of Directors at their meeting held today i.e. October 31, 2026 has transacted the following items of business: Unaudited Financial Results for the Quarter ended September 30, 2026: Pursuant to Regulation 33(3) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are forwarding herewith a copy of Unaudited Financial Results for the Quarter ended 30.09.2026. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 31.10.2026 (i.e today). We also enclose "Limited Review Report" dated 12.11.2025, issued by Statutory Auditors, M/s. V. Nagarajan & Co., Chartered Accountant(s), FRN No.: 004879N, in respect of Unaudited Financial Results for the Quarter ended 30.09.2026. The results are attached with this letter. The Meeting commenced at 12:00 noon and concluded at 12:06 p.m. Kindly take the above on record. M S Raghavan Ayya \ (Managing Director) Encl: As above Regd. Office & Factory: Plot No. T-3/2, MIDC Area, Taloja —410208. Dist. Raigad. Maharashtra. Email: enquiries@ebnl.org Website: www.ebnl.org V NAGARAJAN & CO. INDIA Chartered Accountants Limited Review Report on Unaudited Financial Results of Emmessar Biotech & Nutrition Limited for the Quarter ended 30™ September 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Emmessar Biotech & Nutrition Limited 1. We have reviewed the accompanying Statement of unaudited financial results of Emmessar Biotech & Nutrition Limited (‘the Company”) for the quarter ended 30" September 2026, ("The Statement”). 2. This Statement, which is the responsibility of the Company’s Management and approved by the 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 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of Securities and Exchange Board of India(Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). Our responsibility is to issue a report on the statement based on our review. 3. We conducted our review in accordance with the Standards on Review Engagements (SRE) 2410, ‘Review on Interim Financial Information Performed by the Independent auditor of the Entity’ issued by the Institute of Chartered Accountants of India. These standards require that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to enquiries of the Company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinjon 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. For V Nagarajan & Co. Chartered Accountants ICAI Firm Regn. No. 004879N drep Shankar Cherekupally Partner Place: Hyderabad Membership No. 252304 Date: 315! October, 2026 UDIN: 26252304L.KHCCY8827 C1120-1121, 11th Floor, Tower C KU Noida One Black-B, Sector-62, Noida-201 309, Uttar Pradesh, India. Ph: 91-124-407 874244 6.3-1191-1196 , 2nd Floor, Brij Tarang Towers, Kundanbagh Colony, Begumpet, Hyderabad, Telangana, 500016, India Ph:- 9395328742 E-mail: contact@unc.co.in| website:- www.ync.co.in - page 1 of 1 EMMESSAR BIOTECH & NUTRITION LTD Regd Office: T-3/2, MIDC, Taloja, Raigad District, Maharashtra State CIN: L24110MH1992PLC065942 UNAUDITED FINANCIAL RESULTS FOR THE QUARTER / HALF YEAR ENDED 30TH SEPTEMBER 2026 (Rs. In Lakhs) Sr. No. Particulars Unaudited Audited Quarter Ended Half Year Ended Year Ended 30.09.2026] 30.06.2026] _30.09.2025 | 30.09.2026] _30.09.2025 | 31.03.2026 PART A 1 Revenue from Operations 10.92 5.93 9.17 16.86 18.45 37.08 2 [Other Income 51.58 53.92) 53.87 105.50 107.29 203.59) [Total Income (1 +2) 62.50 59.85 63.04. 122.35 125.74 240.66 PARTB 3 Expenses (a) Cost of material consumed 265 2.36 3.06 5.01 4.22 6.23] (b) Purchase of Stock-trade 0.20 - - 0.20 - - (c) Change in Inventories of Finished goods 1.00 -0.53 (0.62) 0.46 1.32 254 (d) Employee Benefit Expenses 3247 30.32 24.12 62.78 48.62 107.91 (e) Depreciation & Amortisation of Assets 227 221 251 4.53 5.00 10.01 (f) Finance cost 0.07 0.07 0.06 013 0.12 0.25 (g) Other Expenditure 6.59 9.08 19.90 15.67 29.32 55.75 Total Expenses (a to g) 45.24 43.55 49.03 88.79 88.59 182.70 4 Profit / (loss) from Operations before tax (IIf - V) 17.26 16.30 14.02 33.56 37.14 57.96 5 Exceptional items - - - - - 6 Profit/ (loss) before tax 17.26 16.30 14.02 33.56 37.14 57.96 7 Tax Expenses 1. Current Tax (4.30)| (4.07) (3.59)] (8.37) (9.59) (17.65) 2. Deferred Tax 1.07 092 0.97 1.99 0.96 3.74 3. Excess/short provision of earlier years - - - (0.45) Total Tax Expense (1+2+3) (3.23) (3.15) (2.62) (6.38) (8.63)] (14.37)| Net Profit / (loss) after tax (6 - 7) 14.03 13.15 11.40 27.18 28.52 43.59 8 Other Comprehensive Income - - - - - 2.92 9 Total comprehensive income and Other Comprehensi 14.03 13.15 11.40 27.18 28.52 40.67 10 |Paid-up Equity Share Capital 499.61 499.61 499.61 499.61 499.61 499.61 11 |(Face Value of the share) 10.00 10.00 10.00 10.00 10.00 10.00 Other Equity 271.19 12 [Eaming per Shares Basic 0.28] 0.26] 0.23 0.54] 0.57| 081 Diluted 0.28 0.26] 0.23 0.54] 0.57| 0.81 Notes: 1 The above results were taken on record by the Board of Directors and the Audit Committee at their meeting held on 31st October 2026 and have been subject to Limited Review by the Statutory Auditors. The review report of the Statutory Auditors is being filed with the BSE. 2 The Company operates two segments ie. Healthcare and rent on leasehold land during this quarter. 3 No Investor Compliant was received for the quarter ended 30th Sept 2026 These Statement have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards specified under Section 133 of the Companies Act, 2013 (the 'Act) read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and is in compliance with presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 (as amended). 5 Figures of previous periodiyear have been regroupedirearranged wherever necessary. The impact of the same is not material to the ser of the Statement. Srinivasa Raghavan Mathurakavi Ayyanga Mumbai Managing Director 31st October 2026 DIN: 00090266 EMMESSAR BIOTECH & NUTRITION LIMITED Regd Office: T-3/2, MIDC, Taloja, Raigad District, Maharashtra State CIN: L24110MH1992PLC065942 Segmentwise Revenue, Results and Capit [Showing first 8,000 characters — download PDF for full document]