Outcome of Board Meeting

Ref: BIRLANU/SE/2026-27/46 November 2, 2026 To To BSE Limited National Stock Exchange of India Limited P.J. Towers, Dalal Street 5th Floor, Exchange Plaza, Bandra (E), Mumbai – 400 001 Mumbai – 400 051 Scrip Code: 509675 Scrip Symbol: BIRLANU Through: BSE Listing Centre Through: NEAPS Sub: Outcome of Board Meeting Ref: Disclosure under Regulation 30 read with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) Pursuant to Regulation 30, 33 and other applicable provisions, if any, of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform that the Board of Directors of the Company, at its meeting held today, i.e., November 2, 2026, inter alia, considered and approved: 1. unaudited standalone and consolidated financial results of the Company for the quarter and half year ended September 30, 2026. A copy of the said financial results is enclosed along with limited review reports issued by M/s. B S R and Co, Chartered Accountants (FRN - 128510W), Statutory Auditors of the Company. 2. incorporation of a wholly-owned subsidiary. Please find enclosed herewith the details as required under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Master Circular HO/49/14/14(7)2025-CFDPOD2/I/3762/2026 dated January 30, 2026 with respect to incorporation of wholly-owned subsidiary as “Annexure The meeting of Board of Directors commenced at 3:00 p.m. IST and concluded at 4:00 p.m IST. The above disclosure is also available on the Company's website at www.birlanu.com. Kindly take the same on record. Yours faithfully, For BirlaNu Limited (formerly HIL Limited) Nidhi Bisaria Company Secretary & Compliance Officer Membership No. F5634 Encl. as stated PIPES CONSTRUCTION CHEMICALS PUTTY ROOFS WALLS FLOORS BirlaNu Limited (formerly HIL Limited) Corporate Office: BirlaNu Limited, 6th Floor, Birla Tower, 25 Barakhamba Rd, New Delhi - 110001 Registered Office: Office No. 1 & 2, L7 Floor, SLN Terminus, Sy. No. 133, Near Botanical Gardens, Gachibowli, Hyderabad - 500032, Telangana, India. CIN: L74999TG1955PLC000656 +91 40 6824 9000 customercare@birlanu.com www.birlanu.com Annexure I Sl. Particulars Details 1 Name of the entity, date & country of The name of the proposed wholly-owned incorporation, etc. subsidiary will be as may be approved by the Central Registration Centre (CRC), Ministry of Corporate Affairs (“MCA”), Government of India. The necessary update will be given once the said subsidiary is incorporated. 2 Name of holding company of the The company being incorporated as a incorporated company and relation with the wholly owned subsidiary of BirlaNu Limited, listed entity Holding Company. 3 Industry to which the entity being acquired Technology platform for building materials belongs and architecture & design industry. 4 Brief background about the entity The proposed company will be engaged, incorporated in terms of products/line of inter alia, in the business of operating a business digital platform for facilitating product discovery, sampling and professional engagement between architects, interior designers and brands in the architecture, interior design and building materials sector. 5 brief details of any governmental or No governmental or regulatory approvals regulatory approvals required for the are required for the incorporation. incorporation; 6 nature of consideration - whether cash BirlaNu Limited will be paying cash consideration or share swap and details of consideration towards subscription of the same; shares of face value of Rs. 10 per share. 7 cost of subscription / price at which the Rs. 15,00,000, i.e., 1,50,000 equity shares of shares are subscribed Rs. 10/- each at par value. 8 percentage of shareholding / control by the BirlaNu Limited would be subscribing to listed entity and / or number of shares 100% initial paid up share capital of the said allotted. subsidiary. PIPES CONSTRUCTION CHEMICALS PUTTY ROOFS WALLS FLOORS BirlaNu Limited (formerly HIL Limited) Corporate Office: BirlaNu Limited, 6th Floor, Birla Tower, 25 Barakhamba Rd, New Delhi - 110001 Registered Office: Office No. 1 & 2, L7 Floor, SLN Terminus, Sy. No. 133, Near Botanical Gardens, Gachibowli, Hyderabad - 500032, Telangana, India. CIN: L74999TG1955PLC000656 +91 40 6824 9000 customercare@birlanu.com www.birlanu.com BS Rand Co Salarpuria Knowledge City, Orwell B Wing, 6th Floor, Unit-3, Sy No. 83/1 Plot No. 02, Raidurg Chartered Accountants Hyderabad - 500 081, India Telephone+ 91 407 182 2000 Fax+914071822399 Limited Review Report on unaudited standalone financial results of BirlaNu Limited (Formerly HIL Limited) for the quarter ended 30 September 2026 and year to date results for the period from 1 April 2026 to 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 BirlaNu Limited (Formerly HIL Limited) 1. We have reviewed the accompanying Statement of unaudited standalone financial results of BirlaNu Limited (Formerly HIL Limited) (hereinafter referred to as "the Company") for the quarter ended 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 ("the Statement"). 2. This Statement, which is the responsibility of the Company's management and approved by its 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, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the 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 of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, 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 believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Principal Office· 14th Floor, Central B IMng and North C Wing, Nesco IT Park 4 Nesco Cen1er, Western Express Highway, Goregaon (East), Mumbai -400063 Page 1 of 2 BS Rand Co Limited Review Report (Continued) BirlaNu Limited (Formerly HIL Limited) 5. We draw attention to Note 7 to the standalone financial results, which describes the overall accounting for the Scheme of Amalgamation between the Company and the erstwhile Crestia Polytech Private Limited, Topline Industries Private Limited, Aditya Poly Industries Private Limited, Aditya Polytechnic Private Limited and Prabhu Sainath Polymers Private Limited (together referred to as the "components") ('the Sche [Showing first 8,000 characters — download PDF for full document]