Analysts/Institutional Investor Meet/Con. Call Updates

RUPA & COMPANY LIMITED Date: November 02, 2026 National Stock Exchange of India Limited BSE Limited Exchange Plaza, 5™ Floor, Phiroze Jeejeebhoy Towers, Plot No. C/1, G Block Dalal Street Bandra Kurla Complex, Bandra (E) Mumbai - 400 001 Mumbai - 400 051 Ref: NSE Symbol- RUPA/ BSE Scrip Code- 533552 Sub: Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015- Investor Presentation Dear Sir/ Madam, We are enclosing herewith Investor Presentation on the financial performance of Rupa & Company Limited for the quarter and half year ended September 30, 2026. The presentation will also be made available on the Company’s website www.rupa.co.in. Kindly take the same on record. Thanking you. Yours faithfully, For Rupa & Company Limited Rajat Arora Company Secretary & Compliance Officer Encl: As Above Metro Tower, 1, Ho Chi Minh Sarani, Kolkata 700 071, India Phone: +91 33 4057 3100 Email: connect@rupa.co.in, Website: www.rupa.co.in An ISO 45001:2018, ISO 14001:2015, ISO 9001:2015 Certified Company CIN No.: L17299WB1985PLC038517 (Rll A FASHIONING INDIA SINCE 1968 Investor Presentation | Q2 & H1 FY27 Safe harbor (RUPA This presentation has been prepared by and is the sole responsibility of Rupa & Company Limited (the “Company”). By accessing this presentation, you are agreeing to be bound by the trailing restrictions. This presentation does not constitute or form part of any offer or invitation or inducement to sell or issue, or any solicitation of any offer or recommendation to purchase or subscribe for, any securities of the Company, nor shall it or any part of it or the fact of its distribution form the basis of, or be relied on in connection with, any contract or commitment thereof. In particular, this presentation is not intended to be a prospectus or offer document under the applicable laws of any jurisdiction, including India. No representation or warranty, express or implied, is made as to, and no reliance should be placed on, the fairness, accuracy, completeness or correctness of the information or opinions contained in this presentation. Such information and opinions are in all events not current after the date of this presentation. There is no obligation to update, modify or amend this communication or to otherwise notify the recipient if the information, opinion, projection, forecast or estimate set forth herein, changes or subsequently becomes inaccurate. Certain statements contained in this presentation that are not statements of historical fact constitute “forward-looking statements.” You can generally identify forward-looking statements by terminology such as “aim”, “anticipate”, “believe”, “continue”, “could”, “estimate”, “expect”, “intend”, “may”, “objective”, “goal”, “plan”, “potential”, “project”, “pursue”, “shall”, “should”, “will”, “would”, or other words or phrases of similar import. These forward-looking statements involve known and unknown risks, uncertainties, assumptions and other factors that may cause the Company’s actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by such forward- looking statements or other projections. Important factors that could cause actual results, performance or achievements to differ materially include, among others: (a) our ability to successfully implement our strategy, (b) our growth and expansion plans, (c) changes in regulatory norms applicable to the Company, (d) technological changes, (e) investment income, (f) cash flow projections, and (g) other risks. This presentation is for general information purposes only, without regard to any specific objectives, financial situations or informational needs of any particular person. The Company may alter, modify or otherwise change in any manner the content of this presentation, without obligation to notify any person of such change or changes. Figures for the previous period/year have been regrouped and / or reclassified to conform to the classification of current period wherever necessary. TABLE OF CONTENTS FRONTLIN L AN Q2 & H1 FY27 Result Highlights Company Overview Business Model : YEHSTYLKEA Bl MAMLA HAI! SCANTO EXPLORE ESG & CSR Initiatives [&5] FRONTLIN Bumchums EURQ MAcroman& Zenzi THERMOCOT Historical Financials TORRIDO C#LORS softline Fe®TLINE _!, J — X FEMMORA rainsuit ( RUPA Q2 & H1 FY27 Result Highlights Management commentary (RuUPA Commenting on the financial performance Mr. Vikash Agarwal - Whole Time Director, said, “During Q2 FY27, the Company maintained steady revenue trajectory, reporting revenue of INR 320.4 crore versus INR 320.2 crore in the corresponding quarter of the previous year, despite a challenging and highly competitive market environment. We witnessed encouraging growth across Thermal and Athleisure wear categories, which registered healthy revenue growth, supported by positive volume momentum. During the quarter, Exports and Modern Trade contributed ~4% and ~5%, respectively, to the Company’s overall revenues. Both channels continue to demonstrate encouraging traction, offering opportunities to expand market reach, strengthen distribution networks and build a more diversified revenue base. EBITDA for the quarter stood at %26.0 crore, registering a year-on-year improvement of 15.9%, with an EBITDA margin of 8.1%. PAT for the quarter stood at 17.0 crore, registering a year-on-year growth of 17.4%, with a PAT margin of 5.3%. The improvement in operating profitability was supported by the Company’s continued focus on cost optimisation, operational efficiencies and disciplined expense management. As we move into the second half of the financial year, our focus remains on strengthening improving product mix and driving operational efficiencies. We remain optimistic about the opportunities ahead and continue to pursue sustainable, profitable growth.” Q2 & H1 FY27 financial highlights 7.0% 8.1% 320 320 26 i 22 Q2 FY26 Q2 Fv27 Q2 FY26 Q2FY27 Q2 FY26 Q2 FY27 6.9% 8.0% 4.0% 4.8% 504 523 42 : 35 H1FY26 H1 FY27 H1FY26 H1FY27 H1FY26 H1 FY27 (RuPA‘ Key financial metrics Particulars (in Rs Cr) m m ’ (mum FRONTLIN= Net Worth 1,067 1,066 Long Term Borrowings - - Short term borrowings 332 250 Total Cash & Cash Equivalents* 282 283 # (‘ RUPA f Net Debt/(Surplus) 50 (33) E U Ro & premium innerwear Net Working capital 929 854 - Note: *Total Cash & Cash Equivalents includes Investments and Fixed Deposits (cuarnd rnone-cunrretnt) (Rumi Sales mix - H1 FY27 5% 305 2% 1% l . 84% 1% mEast ENorth mSouth m North East EMen mWomen | Kids m Domestic @mModernTrade mE-Com m Export @ West & Central HOverseas Consolidated profit & loss statement (RUPA Revenue from Operations 3204 320.2 0.1% 202.4 58.3% 522.8 504.1 3.7% Total Raw Material 138.9 152.9 50.3 189.2 198.2 Sub-Contract Expenses 92.9 79.5 76.4 169.3 148.7 Gross Profit 88.6 87.8 75.7 164.3 157.2 Gross Profit Margin (%) 27.6% 27.4% 37.4% 31.4% 31.2% Employee Expenses 19.3 16.6 16.7 36.0 321 Other Expenses 433 48.8 433 86.6 90.5 EBITDA 26.0 224 15.9% 15.7 65.4% 41.7 34.6 20.4% EBITDA Margin (%) 8.1% 7.0% 7.8% 8.0% 6.9% Other Income 5.9 5.6 5.4 113 11.0 Depreciation 3.8 37 3.8 7.6 7.4 EBIT 28.1 243 173 45.4 38.2 Finance Cost 6.1 4.6 5.1 11.2 9.4 PBT before Exceptional Item 22.0 19.7 12.2 34.2 28.8 Exceptional ltems 0 0.0 0.0 0.0 1.6 Profit before Tax 22.0 19.7 12.2 34.2 27.2 Tax 5.0 5.2 3.9 8.9 7.2 Profit after Tax 17.0 145 17.4% 8.3 104.5% 25.3 20.0 25.9% PAT Margin (%) 5.3% 4.5% 4.1% 4.8% 4.0% EPS 2.2 1.8 1.0 3.2 25 Consolidated balance sheet ( RUPA ASSETS EQUITY AND LIABILITIES EQUITY Non-Current Assets Equity Share capital 8.0 8.0 Property, plant and equipment 220.7 2204 Other Equity 1059.6 1,058.1 Right to Use Assets 12,6 16.2 Total Equity 1067.6 1,066.1 s . LIABILITIES Capital work-in-progress 0.6 0.0 Non-Current Liabilities Intangible assets 0.4 0.6 Financial liabilities Financial assets i) Borrowings 0.0 0.0 i) Investments 26.3 16.0 ii) Lea [Showing first 8,000 characters — download PDF for full document]