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Aditya Vision Limited · AVL

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Aditya Vision Limited has issued a corrigendum to its unaudited financial results for the quarter and half-year ended September 30, 2026, correcting the earnings per share due to rounding off of financial figures in crores.

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Corrigendum to the Statement of Unaudited Financial Results for the Quarter and Half-Year Ended September 30, 2026 pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

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R Aditya Vision Limited R Date- November 01, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza Dalal Street Bandra Kurla Complex, Bandra (East) Mumbai-400 001 Mumbai- 400051 Scrip Code: 540205 Symbol-AVL Subject: Corrigendum to the Statement of Unaudited Financial Results for the Quarter and Half-Year Ended September 30, 2026 pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 This is to inform that the Board of Directors of the Company, at its meeting held on October 30, 2026, approved the Statement of Unaudited Financial Results for the quarter and half-year ended September 30, 2026 and the same was submitted to the Stock Exchange pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Subsequently, it was noticed that because of rounding off all financial figures in crore inadvertently earning per share also got rounded off. As such, we are filing Q2, H1 FY 27 financial result with corrected earning per share. All other key financial figures remain same. We regret the inconvenience caused, if any. The revised Statement of Unaudited Financial Results for the quarter and half-year ended September 30, 2026 incorporating the aforesaid corrections is being submitted herewith. Kindly take the same on record. Thanking you Yours faithfully For Aditya Vision Limited Akanksha Arya Company Secretary ADITYA VISION LIMITED CIN - L32109BR1999PLC008783 BALANCE SHEET AS AT SEPTEMBER 30, 2026 (All amounts in INR crores) As at As at September 30, 2026 March 31, 2026 PARTICULARS Unaudited Audited ASSETS (A) Non-current assets (a) Property, Plant and Equipment 136 131 (b) Right-of-use assets 230 195 (c) Capital work-in-progress 7 6 (d) Financial Assets (i) Other financial assets 48 46 (e) Deferred tax assets (net) 9 9 (f) Non-Current tax assets (net) 5 5 Total Non-Current Assets (A) 435 392 (B) Current Assets (a) Inventories 865 840 (b) Financial Assets (i) Trade receivables - - (ii) Cash and cash equivalents 23 31 (iii) Bank balances other than (ii) above 124 98 (iv) Loans - - (c) Other current assets 86 110 Total Current Assets (B) 1,098 1,079 Total Assets (A+B) 1,533 1,471 EQUITY AND LIABILITIES (A) Equity (a) Equity Share capital 13 13 (b) Other Equity 755 676 Total Equity (A) 768 689 (B) LIABILITIES Non-Current Liabilities (a) Financial Liabilities (i) Lease liabilities 240 214 Total Non-Current Liabilities (B) 240 214 (C) Current Liabilities (a) Financial Liabilities (i) Borrowings 293 331 (ii) Lease liabilities 42 28 (iii) Trade payables 171 196 (iv) Other financial liabilities 6 4 (b) Other current liabilities 4 7 (c) Provisions - 2 (d) Current tax liabilities (Net) 9 - Total Current Liabilities (C) 525 568 Total Liabilities (B+C) 765 782 Total Equity and Liabilities (A+B+C) 1,533 1,471 # Figures below ₹0.50 Crs, being rounded off to the nearest ₹ Crore, are disclosed as Nil Place : Patna Yashovardhan Sinha Vikash Kumar Date: October 30, 2026 (Managing Director) (Chief Financial Officer) (DIN-01636599) ADITYA VISION LIMITED CIN - L32109BR1999PLC008783 STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & HALF YEAR ENDED SEPTEMBER 30, 2026 (All amounts in INR crores, except EPS) Quarter ended Half Year ended Year ended Particulars September June September September September March 30, 2026 30, 2026 30,2025 30, 2026 30, 2025 31, 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited I Revenue from operations 586 1,193 458 1,779 1,398 2,672 Other income 2 2 2 4 4 9 Total Income (I) 588 1,195 460 1,783 1,402 2,681 II Expenses (a) Purchases of stock-in-trade 692 824 517 1,516 1,162 2,398 (b) Changes in inventories of stock-in-trade (202) 177 (128) (25) 23 (142) (c) Employee benefits expense 23 24 17 46 38 82 (d) Finance costs 10 11 10 22 19 39 (e) Depreciation & Amortisation expenses 13 12 10 26 20 40 (f) Operating & Other expenses 28 44 17 71 50 106 Total Expenses (II) 564 1,092 443 1,656 1,312 2,523 III Profit before exceptional items and tax (I - II) 24 103 17 127 90 158 IV Exceptional Items (Impact of New labour code) - - - - - 1 V Profit before tax (III + IV) 24 103 17 127 90 157 VI Tax expense: (a) Current Tax 6 26 4 32 22 41 (b) Deferred tax (0) (0) (0) (1) (0) (1) 6 26 4 31 22 40 VII Profit for the Period (V + VI)) 18 77 13 96 68 117 VIII Other Comprehensive Income (after tax) A (i) Items that will not be reclassified to profit or loss - - - - - - (ii) Income tax relating to items that will not be reclassified to profit - - - - - - or loss (B) (i) Items that will be reclassified to profit or loss - - - - - - (ii) Income tax on realting to items that will be reclassified to profit - - - - - - or loss IX Total Comprehensive income for the period ( VII+VIII) 18 77 13 96 68 117 X Paid up Equity share capital (Face value of Re. 1/- each) 13 13 13 13 13 13 XI i. Earnings per share (a) Basic 1.41 5.98 0.99 7.41 5.27 9.07 (b) Diluted 1.41 5.97 0.98 7.41 5.25 9.05 # Figures below ₹0.50 Crs, being rounded off to the nearest ₹ Crore, are disclosed as Nil Yashovardhan Sinha Vikash Kumar Place : Patna (Managing Director) (Chief Financial officer) Date: October 30, 2026 (DIN - 01636599) ADITYA VISION LIMITED CIN - L32109BR1999PLC008783 CASH FLOW STATEMENT FOR THE HALF YEAR ENDED SEPTEMBER 30, 2026 (All amounts in INR crores) Particulars September 30, 2026 September 30, 2025 Cash Flows from Operating Activities Profit before tax 127 90 Adjustments for: Depreciation & amortisation expenses 26 20 Interest income (4) (4) Interest expenses 22 19 Share based payment expenses - (1) Working capital changes: (Increase) / Decrease in trade receivables - - (Increase) / Decrease in inventories (25) 23 Decrease in other current assets 24 21 (Decrease) in trade payables (25) (13) Increase / (Decrease) in other current liabilities (4) 1 Cash generated from operations 141 156 Income taxes paid (23) (20) Net cash from operating activities 118 136 Cash flows from investing activities Purchase of property, plant and equipment (12) (16) Investments in bank deposits (28) (12) Interest Income 4 4 Net cash used in investing activities (36) (24) Cash flows from financing activities Interest Paid (8) (9) Dividends Paid (16) (13) Lease liabilities (28) (20) Proceeds/(Repayment) from Borrowings (38) (77) Net cash used in financing activities (90) (119) Net increase in cash and cash equivalents (8) (7) Cash and cash equivalents at beginning of period 31 26 Cash and cash equivalents at end of period 23 19 # Figures below ₹0.50 Crs, being rounded off to the nearest ₹ Crore, are disclosed as Nil Place-Patna Yashovardhan Sinha Vikash Kumar Date- October 30, 2026 (Managing Director) (Chief Financial Officer) (DIN-01636599) Notes to Financial Results: 1. The above results for the quarter and half year ended September 30, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at the respective meetings held on October 30, 2026. 2. The Financial Results have been reviewed by the Auditors as required under regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements). 3. These results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules 2015 (IND AS) prescribed under Section 133 of the Companies Act 2013 as amended and other recognized accounting practices and policies to the extent possible. 4. The Company’s business activity falls within a single primary business segment of retail of electronic products. As such reporting is done on a single segment basis. 5. Sale of Company’s products are seasonal in nature and hence it is not comparable sequentially. 6. The Financial Results of the company is also available on stock exchange website and on the company website www.adityavision.in. For Aditya Vision Limited CIN- L32109BR1999PLC008783 Place-Patna Yashovardhan Sinha Vikash Kumar Date- 30.10.2026 (Managing Director) (Chief Financial Officer) D [Showing first 8,000 characters — download PDF for full document]