Outcome of Board Meeting

INDEPENDENT AUDITOR’S REVIEW REPORT ON QUATERLY AND YAER TO DATE UNAUDITED STANDALONE FINANCIAL RESULTS PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 THE BOARD OF DIRECTORS, GOYAL ALUMINIUMS LIMITED CIN: L74999DL2017PLC314879 2814/6, Ground Floor, Chuna Mandi, Paharganj, New Delhi -110055 We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of GOYAL ALUMINIUMS LIMITED (“the Company”), for the quarter ended on 30th September, 2026 and year to the date results for the period 1st April 2026 to 30th September 2026(“the Statement”). The statement has been prepared by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including relevant circulars issued by the SEBI from time to time, which has been initiated by us for the identification purpose. The 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 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 issue a report on the Statement based on our review. 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 the 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. 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 of unaudited financial results 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 V.N. PUROHIT & CO. Chartered Accountants Firm Regn. 304040E O.P. Pareek Partner M. No. 014238 UDIN: 26014238PVJALF6958 New Delhi, the 2nd day of November, 2026 INDEPENDENT AUDITOR’S REVIEW REPORT ON QUATERLY AND YAER TO DATE UNAUDITED CONSOLIDATED FINANCIAL RESULTS PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 THE BOARD OF DIRECTORS GOYAL ALUMINIUMS LIMITED CIN: L74999DL2017PLC314879 2814/6, Ground Floor, Chuna Mandi, Paharganj, New Delhi -110055 We have reviewed the accompanying statement of Unaudited Consolidated Financial Results (‘the statement’) of GOYAL ALUMINIUM LIMITED (the “Company”) and its share of the net profit/ (loss) after tax and total comprehensive income/ (loss) of its associate for the quarter ended 30th September,2026 and year to date result for the period 1st April 2026 to 30th September 2026 (“the Statement”) being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 as amended (the ‘Listing Regulations’), which has been initiated by us for the identification purpose. This statement, which is the responsibility of the Company’s Management and has been 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. 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 the 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. The statement includes the result of the following entity: - (i) Wroley E India Private Limited (Associate) 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 Ind AS 34, specified under Section 133 of the Companies Act, 2013, the SEBI Circular, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements 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. V.N. PUROHIT & CO. Chartered Accountants Other Matters The consolidated unaudited financial results include Company’s share of net profit/ (loss) after tax of Rs. 6.18 lakhs and Rs. 93.64 for the quarter ended and six month ended 30th September 2026 and total comprehensive income of Rs. 6.18 lakhs and Rs. 93.64 for the quarter ended and six month ended 30th September 2026, as considered in the consolidated unaudited financial results, in respect of one associate, whose interim financial results have not been reviewed by us. These unaudited financial results and other unaudited financial information have been approved and furnished to us by the Management. Our conclusion, in so far as it relates to the affairs of this associate, is based solely on such unaudited financial results and other unaudited financial information. For V.N. PUROHIT & CO. Chartered Accountants Firm Regn. No. 304040E O.P. Pareek Partner M. No. 014238 UDIN: 26014238ELGFGN2799 New Delhi, the 02nd day of November, 2026