Submission of financial Results for quarter and six months ended 30th September, 2026

Date: 02-11-2026 To, To, BSE Limited National Stock Exchange of India Limited P. J. Towers, Dalal Street, Exchange Plaza, Bandra Kurla Complex, Fort, Mumbai 400001 Bandra East, Mumbai – 400051 NSE Symbol: BORANA Scrip Code: 544404 ISIN: INE16SF01016 Sub: Disclosure Under Regulation 30, 33 of The SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir/Madam, Pursuant to Regulation 30 read with Part A of Schedule III, Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, we are enclosing herewith Un-Audited Financial Results of the Company for the quarter/ half-year ended 30th September, 2026 together with Limited Review Report as approved by Board of Directors in its meeting held on 02nd November, 2026. The meeting of the Board of Directors commenced at 04:00 p.m. and concluded at 05:00 p.m. Kindly take the same on record. Thanking You, For Borana Weaves Limited Ankur Mangilal Borana Executive Director and Chief Executive Officer (DIN: 01091164) KS¢a co CHARTERED ACCOUNTANTS INDEPENDENT AUDITOR’S LIMITED REVIEW REPORT ON REVIEW OF INTERIM FINANCIAL RESULTS FOR THE QUARTER & HALF YEAR ENDED SEPTEMBER 2026 TO THE BOARD OF DIRECTORS OF M/s. BORANA WEAVES LIMITED (CIN: L17299GJ2020PLC117745) 1. We have reviewed the accompanying Statement of Unaudited Financial Results of BORANA WEAVES LIMITED (the “Company™), for the quarter and half year ended 30" September -2026 (the “Statement”), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the 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. Our responsibility is to express a conclusion 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 (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company’s personnel 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 specified under section 143(10) of the Companies Act, 2013 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 stated in paragraph 3 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 SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For KSA & Co. Chartered Accountants (Registration Number: 003822C) CA Arun Kanodiya Partner Membership Number: 077131 UDIN: 2.€0%7 1310 0VERT 386F Date: 02 November, 2026 Place: Surat Surat: G-6, Ground Floor, “B" Building, International Commerce Centre, Near Kadiwala School, Ring Road, Surat-395002, Ph: 0261-2462268, 4046663 Email: ksasurat@yahoo.com Delhi: K-8, Ground Floor, Jangpura Extension, New Delhi-110014 Kolkata: 20, NS Road, First Floor, Room Number 15, Pocket-A, Kolkata-700001 BORANA WEAVES LIMITED (Formerly Known as BORANA WEAVES PRIVATE LIMITED) Regd Office PLOTNO. B-573, B-5/4, B-515, B-5/6, B-577, B-577/1, ROAD NO. 9, HOJIWALA ESTATE, SUSML. SURAT, GUJARAT-394230 E-mall: info@boranagroup in Website : hips /bormagroup in/ Corporate ientlfication Number (CIN): L17299GJ2020PLC117745 STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND IIALF YEAR ENDED SEFTEMBER 30,2026 (Rupees n lakhs except as stated) . Quarter Ended THalf Vear Ended Year Eaded NSo.. Particulars 30 S 2e 0p 2t 6e mber 30 June 2026 30Se 2p 0t 2e 6m ber | 30 S 2ep 0t 8e mber 31 March 2026 (Unaudited) (Unaudited) (Unaudited) (Audited) 1 [Revenue from Operations 1382013 10,083.90 955000 2390403 1764962 3885931 2 |Other Income 1o 8573 38532 19677 49816 81808 3 [Total Income (142) 1393 10,169.63 993532 24,10030 1814778 3947139 [EXPENSES: Cost of Materials Consumed 885832 562289 559724 1448121 10,656.38 2,776 Changes in Inventories of Finished Goods and Work-In-Progress. (51.88) 8.50 104.54 (43.38) 17.45 710 Employec Benefits Expenses 106176 83541 65280 189717 1.191.48 281293 Finance Costs 6781 7412 8798 14194 18799 34905 Depreciation and Amortisation Expense 61027 598.9 41891 120923 #7112 178102 (Other Expenses 141466 1,03286 102916 244752 190261 410994 4 [Total Expenses 1196094 817274 7.890.63 20,133.69 14,6508 31.837.67 5 |Profic Before Exceptional ltems and Tax (3-4) 197023 199689 2,044.69 3967.01 349475 783972 6 [Exceptional ltems N - - - - - 7 [Profit Before Tax (56) 19705 199689 104469 396711 349475 —7439.71 Tax Expense: Current tax 34931 359.40 33649 70870 59384 133232 Deferred tax ©37)| (1050) a1a (1687) 1460 28386 Previous Year Tax Adjustment 13 - (.07 133 (.07) 1292 8 [Total Tax Expenses 35427 34850 37656 7016 60737 1374.10 9 [Profitfor the Period/Vear (7.8) 161596 1647.99 1,668.13 326395 238738 646562 Other Comprehensive Income/(Expenses) Ttems that will not be Reclassified to Profit and Loss [Remcasurements of Defined Benefit Liability/ (Asset) (@50) 1.18)| 1697 (9.68)| 989 2569 Income Tax rlating to Remeasurements of Defined Benefit Lisbility / (Assct) 043 [E) @9)| 166 (70) (@.a1)| (Refer Note 7) 10 |Other Comprehensive Income/(Expenses) for the Period/Year, Net of Tax @07 [&5) 1406 ®02). 819 128 11 |Total Comprehensive Income for the Period/Vear (9+10) 161389 164204 $82.19 325593 289557 638650 12 [Earnings per Share in R (Face Valuc of Rs. 10/ Each) Basic 606 618 626 1225 1084 2427 Diluted 606 618 626 1225 1084 2427 13 [Paid up Equity Share Capital (Face Valuc of Rs. 10/- Each) 266453 266453 266453 266453 266453 266453 14 |Other Equity 2549299 [No. of Shares (in Lakhs) 26645 26645 26645 26645 26645 26645 “EPS arc not annualised for the interim periods For and on behalf of Board of Directors of| BORANA WEAVES LIMITE! Mangilal Ambalal Borana Place: Surat Chairman and Managing Director Date: November 02, 2026 DIN: 01091167 BORANA WEAVES LIMITED (Formerly Known as BORANA WEAVES PRIVATE LIMITED) Regd. Office: PLOT NO. B-5/3, B-5/4, B-5/5, B-5/6, B-5/7, B-5/7/1, ROAD NO. 9, HOJIWALA ESTATE, SUSML, SURAT, GUJARAT-394230 E-mail : info@boranagroup.in Website : hitps:/boranagroup.in/ Corporate Identification Number (CIN): L17299GJ2020PLC117745 UNAUDITED STATEMENT OF ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2026 (Rupees in lakhs except as stated) Asat Asat Particulars 30 September 2026 31 March 2026 (Unaudited) (Audited) ASSETS 1 Non-Current Assets (a) | Tangible Assets (i) Property, plant and cquipment 13,955.02 14,648.93 (ii) Right of use assets 10110 112.14 (b) | Capital work-in-progress 9,587.77 8,093.62 (¢) | Financial assets (i) Investments 156.50 145.62 (ii) Other financial assets 1,684.80 1,446.06 (d) | Deferred tax assets (net) 16.42 - Total Non-Current Assets [A] 25,501.61 24,446.37 2| Current Assets (a) | Inventorics 532827 4,733.10 (b) | Financial assets (i) Trade receivables 350326 [Showing first 8,000 characters — download PDF for full document]