Outcome of the Board Meeting held on October 31, 2026 is enclosed.

Date: October 31, 2026 VCL/SE/66/2026-27 To To BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1, Block G Dalal Street, Fort, Bandra Kurla Complex, Bandra (East), Mumbai – 400 001 Mumbai – 400 051 Scrip Code: 516072 NSE Symbol: VISHNU Through: BSE Listing Centre Through: NEAPS Subject: Outcome of the Board Meeting held on 31st October, 2026 Dear Sir/Madam, In continuation to our letter dated October 27, 2026, we would like to inform that the Board of Directors of the Company at their meeting held today i.e. October 31, 2026 have approved the Un-audited Standalone & Consolidated Financial Results of the Company for the second quarter ended September 30, 2026. A copy of Financial Results along with the Limited Review Report dated October 31, 2026 is enclosed. The meeting of Board of Directors commenced at 2.30 PM and concluded at about 3.05 PM. A copy of this disclosure is being uploaded on the website of the Company www.vishnuchemicals.com. Kindly take the same on record and disseminate on your website. Thanking You. Yours faithfully, For Vishnu Chemicals Limited Vibha Shinde Company Secretary & Compliance Officer Encl: a/a VISHNU ----CHEMICALS LTD VISHNU CHEMICALS LIMITED (CIN: L85200TG1993PLC046359) Regd. Office: Plot No. C-23, Road No.8, Film Nagar, Jubilee Hills, Hyderabad-500096, Telangana, India. Tel. +91-40-23327723, Fax. +91-40-23314158; Email: investors@vishnuchemicals.com; Website: www.vishnuchemicals.com STATEMENT UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 Rs. in Lakhs Quarter Ended Half Year Ended Year Ended No. Particulars 30-Sep-2026 30-Jun-2026 30-SCJl-2025 30-SCJl-2026 30-SCJl-2025 31-Mar-2026 ( Unaudited ) ( Unaudited) ( Unaudited~ _1 Unaudited~ _i Unaudited ) (Audited) 1 Income (a) Sale of Products 42,742.57 43,204.83 39,983.07 85,947 40 74.577 71 1.60.299 33 (b) Other Operating Revenues 209.98 135.77 131.78 345.75 228.69 670.56 Revenue from operations 42,952.55 43,340.60 40,114.85 86,293.15 74,806.40 I ,60,969.89 (c) Other Income 956.56 1,287.70 936.66 2,244.26 1,399.89 2,266.29 Total income 43,909.11 44,628.30 41,051.51 88,537.41 76,206.29 1,63,236.18 2 Expenses (a) Cost of Materials consumed 21,830.87 18,406.83 18,395.56 40,237.70 36,073.90 76,095.10 (b) Cost of Consumables 5,961.65 4,524.04 4,527.07 10,485.69 9,212.27 19,222.71 (c) Change in inventories of Finished Goods, Work-in-Progress, (5,619.32) 1,016.11 (87 30) (4,603.21) (3,581.63) (6,909 42) and Stock in Trade (d) Employee benefits expense 2,138.02 2,213.99 I ,744.84 4,352.01 3,589.30 7,925.78 (e) Finance costs 1,381.38 I ,210.44 1,154.17 2,59!.82 I ,997.35 3,836.44 (f) Depreciation and amortization expenses I ,128.41 1,114.52 I ,024.26 2,242.93 2,032.14 4,131.12 (g) Power Cost 2,363.77 I ,980.68 2,322.60 4,344.45 4,572.10 9,414.89 (h) Manufacturing Expenses 3,693.14 3,841.57 2,682.73 7,534.71 4,833.03 II ,230.27 (i) Selling and Administrative Expenses 6,087.29 4,736.49 4,627.74 I 0,823.79 8,558.66 18,440.99 (j) Other Expenses 94.71 73.85 81 12 168.56 156.64 313.28 Total Expenses 39,059.92 39,118.52 36,472.78 78,178.45 67,443.75 I ,43, 701.16 3 Profit before tax (1-2) 4,849.19 5,509.78 4,578.73 10,358.96 8,762.54 19,535.02 4 Tax expense (a) Current tax 1,18!.94 I ,376.11 I ,246.51 2,558.05 2,028.74 4,737.47 (b) Deferred tax 110.63 169.45 43.89 280 08 223.02 570.45 Total Tax expense 1,292.57 I,545.56 I,290.40 2,838.13 2,251.76 5,307.92 5 Profit After Tax for the period (3-4) 3,556.62 3,964.22 3,288.33 7,520.83 6,5I0.78 14,227.10 Profit attributable to Non-Controlling Interest (0.04 - - _i90~ - - Profit attributable to Owners of Parent 3,556.66 3,964.22 3,288.33 7,520.87 6,510.78 14,227.10 6 Other comprehensive income Items that will not be reclassified subsequently to profit or loss (i) Remeasurement of detined benefit plans (3.00) (8 00) (456.76) (ii) Income tax relating to above - - 0.76 2.02 114.96 Items that will be reclassified subsequently to profit or Joss (i) Exchange differences on translating the financial statements of 74.81 329.43 402.67 404.24 573.37 1,010.11 foreign operations Total other comprehensive income/(loss), net of tax 74.81 329.43 400,43 404.24 567.39 668.31 OCI attributable to Non-Controlling Interest 40.92 (2601) 14.91 OCI attributable to owners of parent 33.89 355.44 400.43 389.33 567.39 668.31 7 Total comprehensive income 3,631.43 4,293.65 3,688.76 7,925.07 7,078.17 14,895.41 Total Comprehensive income attributable to Non Controlling 40.88 (26 01) 14.87 l~terest Total Comprehensive income attributable to owners of parent 3,590.55 4,319.66 3,688.76 7,910.20 7,078.17 14,895.41 8 Paid up Equity Share Capital (face value of~ 2/-each) 1,346.31 1,346.31 1,346.31 I ,346.31 I ,346.31 1,346.31 9 Other equity I ,05,568.54 10 Earning per Share (face value of ~ 2~llc.l! Basic(~) :;::\~~~ 5.28 5.89 4.88 5.82 9.89 21.14 Diluted(~) 1'o~O' 5.28 5.89 4.88 5.82 9.89 21 14 \ (Not Annualised) (Not Annualised) (Not Annualised) (Not Annuahsed) (Not Annualised) (Annuahsed) Regd. Office : Plot No.C-23, Road No.8, Film Nagar, Jubilee Hills, Hyderabad -500 096. Tel: +91-040-23396817, 23327723, 23327729 Fax: 040-23314158 I CIN: L85200TG1993PLC046359 vishnu@vishnuchemicals.com www. vishnuchemicals.com Consolidated Balance Sheet (tin Lakhs) As at As at Particulars 30-Sep-2026 30-Sep-2025 (Unaudited) (Unaudited) ASSETS Non-current assets (a) Property, Plant and Equipment 78,697.41 76,006.45 (b) Capital work -in-progress 34,235.14 5,593.75 (c) Intangible Assets 1,048.67 94.40 (d) Financial Assets (i) Investments 138.30 33.19 (ii) Goodwill 3,043.16 1,715.07 (e) Other non-current assets 11,417.70 2,849.22 Total Non-current Assets 1,28,580.38 86,292.08 Current assets (a) Inventories 56,155.02 44,834.84 (b) Financial Assets (i) Trade receivables 35;985.42 27,522.01 (ii) Cash and cash equivalents 4,112.84 3,930.29 (iii) Bank balances other than (iii) above 4,075.31 11,044.63 (iv) Other Financial Assets 159.95 525.4 7 (c) Other current assets 10,545.71 8,569.49 Total Current Assets 1,11,034.25 96,426.73 Total Assets 2 39.614.63 I 82,718.81 EQUITY AND LIABILITIES Equity (a) Equity Share capital 1,346.31 1,346.31 (b) Other Equity I, 13,340.05 98,689.04 (c) Non-Controlling Interest 552.93 Total Equity I, 15,239.29 1,00,035.35 LIABILITIES Non-current liabilities (a) Financial Liabilities (i) Borrowings 45,174.42 25,171.76 (b) Provisions 536.57 41.32 (c) Deferred tax liabilities (Net) 6,851.83 5,234.84 Total Non-current Liabilities 52,562.82 30,447.92 Current liabilities (a) Financial Liabilities (i) Borrowings 26,609.93 16,656.30 (ii) Trade payables Total Outstanding dues of micro & small enterprises 405.48 169.65 Total Outstanding dues of of Creditors other than micro & small enterprises 36,900.87 32,839.63 (iii) Lease Liabilities 0.00 0.00 (iv) Other financial liabilities 2,179.20 63.75 (b) Other current liabilities 3,198.23 1,686.97 (c) Provisions 17.54 3.68 (d) Current Tax Liabilities (Net) 2,501.27 815.56 Total Current Liabilities 71 812.52 52 235.54 Total Equity and Liabilities 2.39 614.63 I 82 718.81 Consolidated Statement of Cash Flows (~in Lakhs) For the Period For the Period Particulars ended Sep 30,2026 ended Sep 30,2025 (Unaudited) (Unaudited) Profit before tax 10,358.96 8,762.54 Cash flows used in I from operatinl! activities Adjustments for : Depreciation of property, plant and equipment 2,242.93 2,032.14 Profit on sale of Property Plant and Equipment (57.89) (0.05) Interest income (127.80) (517.64) Unwinding Interest on Interest free Security deposits received from Suppliers (25.23) (42.66) Sundry balances written off 1.71 - Finance Costs 2,538.10 1,962.66 Fair value (Gain)/ Loss on investments (net) (4.74) ( 1.96) Re-measurement of defined employee benefit plans - (8.00) Exchange differences on translating the financial statements of 467.50 573.38 foreign operations Operatinl! profit before workinl! capital chanl!es 15,393.53 12,760.40 Movement in workinl! capital [Showing first 8,000 characters — download PDF for full document]