Approval of Standalone and Consolidated financial results for the Quarter ended on 30th September 2026

; Phone : (033) 4050 5000 / 39 /40 W(India) Limited (033) 2288-8391 “ CIN : LLO000WB1936PLC008775 Ref: KIL: SEC:25: 2026-27 Date: 02.11.2026 To, To, The Manager, The Secretary, Listing Department Listing Department, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, 5% Floor, Plot No. C/1, G Dalal Street, Block, Bandra-Kurla Complex, Bandra (E), Mumbai- 400 001. Mumbai - 400 051. Maharashtra, India Maharashtra, India NSE Symbol: KHAITANLTD BSE Security Code: 590068 Subject: Outcome of Board Meeting of Khaitan (India) Limited held on Monday, 2" November 2026. Dear Sir/ Madam, Pursuant to Regulation 33 (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith the Unaudited Financial results of the Company along with copy of Limited Review Report issued by K. C. Bhattacherjee & Paul, LLP, the Statutory Auditors of the company for the quarter ended and half year ended on 30t September 2026 which have been duly approved by the Board of Directors of the company in its meeting held today i.e. on Monday, 21 November 2026. The full format of the Unaudited Financial Results for the quarter ended and half year ended on 30t September 2026 shall be available on the website of the Stock Exchanges www.nseindia.com, www.bseindia.com and also on the company's website at www.khaitansugar.in. The Board meeting commenced at 4:30 P.M. and concluded at 5.30 P.M. Thanking You, Yours truly, Exgcutive Director DIN: 07585070 Visit us at www.khaitan.com Regd. Office : 20th Floor, 46C, J. L. Nehru Road, Kolkata - 700071 K. C. Bhattacherjee & Paul LLP/// 46, Moulana Abdul Kalam Azad Road, 5th Floor, Howrah - 711 101 Chartered Accountants Telephone No.: (033) 3543 5864 E-mail : kebpca@gmail.com Limited review Report on unaudited standalone financial results of Khaitan (India) Limited for the quarter and half year ended 30" September 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and disclosure Requirements) Regulations, 2015, as amended. Review report to The Board of Directors Khaitan (India) Limited 46,). L. Nehru Road Kolkata-700071 1. We have reviewed the accompanying statement of unaudited standalone financial results of Khaitan (India) Limited (the Company) for the quarter and half year ended 30" September 2026, (the Statement), prepared by the management pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the Listing Regulations). 2. This statement, which is the responsibility of the company’s management has been reviewed and approved by the company’s Board of Directors at the meeting held on 2" November, 2026, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 "Interim Financial Reporting" (Ind AS 34) as prescribed under section 133 of Companies Act, 2013 as amended 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Standalone Statements are free of material misstatement. A review of interim financial information consists of making inquiries, primarily of Company’s personnel responsible for financial and accounting matters and applying analytical and other review procedures. Our 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. Basis for Qualified Conclusion Reference is invited to Note No. 4 to the financial results regarding the suspension of production activities of sugar mill of the company for a long time. In our opinion, the reported balance of assets, liabilities, amount of expenses in so far as relating to the said Sugar mill should have been recognized and disclosed as under Discontinued Operations. However, the management is exploring various options to come out from the above situations and hopeful that some positive development may take place in near future. Therefore, the company has not Considered the business of sugar division as discontinued operations. 5. Qualified Conclusion Based on our Review, with the exception of the matter described in the paragraph 3 above, and for reasons stated in paragraphs 4, nothing has come to our attention that causes us to believe that thg_\ accompanying unaudited statement of financial results, read with the notes thereon, preparim s 3 )2 \ =) an (s TAS) Offices at Kolkata, Howrah, Mumbai, Hyderabad, Guwahati and Bhubaneswar "&w d (Formerly known as M/s K. C. Bhattacherjee & Paul, a Partnership Firm, converted into a Limited Liability Partners w.e.f. 22/03/2026 under the LLP Act, 2008 having LLPIN No. ACW-5743 K. C. BHATTACHERJEE & PAUL LLP CHARTERED ACCOUNTANTS accordance with aforesaid Indian Accounting Standard (Ind AS) and other recognized accounting practices and policies generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosures Requirements) Regulation, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. Emphasis of Matter Without modifying our opinion attention is drawn to following matters: Reference is invited to Note No. 6 to financial results, balances of trade receivables, trade payables, loans and advances taken or given, claims recoverable and fixed deposits with banks are subject to reconciliation and confirmation. Other Matters: Attention is drawn to the fact that the figures of the quarter ended 30th September 2026 is the balancing figures between unaudited figures in respect of the half year ended 30th September 2026 and the unaudited published figures for the quarter ended 30th June 2026, being the date of the end of the first quarter of the said financial year which were subjected to limited review. For K. C. Bhattacherjee & Paul LLP. Pulak Bhattacharya (Partner) R A Membership No.: 052360 UDIN: 26052360ABPZKU1657 Place: Kolkata Date: 2" November, 2026 KHAITAN (INDIA) LIMITED REG. OFFICE 46C, J.L. NEHRU ROAD KOLKATA-700071 EMAIL kilsugar@gmail.com; Website: www.khaitansugar.in Phone: 033-4050 5000 CIN:L10000WB1936PLCO08775 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND RAF YEAR ENDES 307 SEPTEMIBER, 2026 S . T Lakhs No. Particulars 30.09.2026 )Q u 3a 0r .t 0e 6r . 2E 0n 2d 6e |d 30.09.2025 | 30.09W .a 2l 0l 2 6Y ]e ar 3 E 0n .0d 9e .d 2 025] | V 31e .a 0r 3 e .n 2d 02e 6d T [income: Unaudited | Unaudited | Unaudited | Unaudited | Unauaited | Audiced a[Revenue from Operations blother income 358797 s34l 195774 773331 | 42370 | 12207 15.23 B3| 13e6| 2836 2504 70.75 2 | [expenses: Totalincome| - 3,603.20 | 415847 [ 1972.40| 776167 | 494878 | 11203.07 a[Cost of Materials Consumed bP s(u tCr ohc a ch n ka g ies nse s tin o aif dn eT vr ea ntd oi rn ig e G s o oo fd fs i nished goods, work-n-progress and 274 .9- 2 4 ) 333 s0 a- 5 l8 | 14 o66 o- 3 l5 | sos sss- t2 | 377 i7- 6 3 sss -a- s s dfemployee benefits expense e[Finance cost 2310 20397 20327| a27as aes| s27.03 [[ OD tep hr ee rc i ea xt pi eo nn s e& s Amortisation Expenses 2 97 .5 01 0 30 87 87 2| 0 28 6| | 1ss 82s s 1a 93 .0 0| 8 1 46 04 07 09 3 | [profitbefore Tax (1-2) Total Expenses| 3, [Showing first 8,000 characters — download PDF for full document]