Outcome of Board Meeting

JAIN RESOURCE RECYCLING LIMITED (Formerly Known as Jain Resource Recycling Private Limited) \\ Date: November 3, 2026 JRRL/2026-27/089 National Stock Exchange of India Limited BSE Limited Exchange Plaza, C-1, Block G Phiroze Jeejeebhoy Towers Bandra Kurla Complex Dalal Street, Mumbai – 400 001 Bandra (E), Mumbai – 400 051 SYMBOL: JAINREC SCRIP CODE: 544537 Dear Sir/Madam Sub: Outcome of the Board Meeting held on November 03, 2026 – Unaudited Standalone and Consolidated Financial Results for the quarter and half year ended September 30, 2026 – Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”). Pursuant to Regulations 30 and 33 read with Para A of Part A of Schedule III of the Listing Regulations, we inform you that the Board of Directors of the company, at its meeting held today, i.e., Tuesday, November 3, 2026, has considered and approved the Un-audited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026 Pursuant to Regulation 33 of the SEBI (LODR) Regulations, copy of the said results along with the Limited Review Report thereon by M/s. MSKC & Associates LLP, Chartered Accountants, Statutory Auditors of the Company, is submitted herewith. The Board Meeting commenced at 11:35 AM (IST) and concluded at 11:50 AM (IST). Kindly take the aforesaid information on record in compliance with SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015. This disclosure will also be hosted on the Company’s website. Thanking you, Sincerely, FOR JAIN RESOURCE RECYCLING LIMITED (FORMERLY JAIN RESOURCE RECYCLING PRIVATE LIMITED) ARAVINDKUMAR V COMPANY SECRETARY & COMPLIANCE OFFICER Registered Office: THE LATTICE, Old No. 7/1, New No. 20, 4th Floor, Bishop Ezra Sargunam Road, Kilpauk, Chennai 600 010, T.N, India Unit I : D-12, SIPCOT lndl. Complex, Gummidipoondi, Thiruvallur, 601 201, T.N, India Unit II : Plot No. R1 - R3, Pappankuppam Village, SIPCOT Indl. Complex, Gummidipoondi, Thiruvallur, 601 201, T.N, India T: +91 44 4340 9494 E: info@jainmetalgroup.com W: www.jainmetalgroup.com CIN No. L27320TN2022PLC150206 Olympia Cyberspace, 10th Floor, Level 13th Module 4, 21/ 22, Alandur Road, Guindy Chennai 600032, INDIA Tel: + 91 44 6131 0200 Independent Auditor’s Review Report on unaudited standalone financial results of Jain Resource Recycling Limited (Formerly known as Jain Resource Recycling Private Limited) for the quarter and six months ended September 30, 2026 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors of Jain Resource Recycling Limited (Formerly known as Jain Resource Recycling Private Limited) 1. We have reviewed the accompanying statement of unaudited standalone financial results of Jain Resource Recycling Limited (Formerly known as Jain Resource Recycling Private Limited) (hereinafter referred to as ‘the Company’) for the quarter and six months ended September 30, 2026 (‘the Statement’) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘the Regulations’). 2. 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 Indian Accounting Standard 34 ‘Interim Financial Reporting’(‘Ind AS 34’), prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with relevant rules issued thereunder and other accounting principles generally accepted in India and is in compliance with the Regulations. 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). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the 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. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act 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 Ind AS 34 and other accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For M S K C & Associates LLP Chartered Accountants ICAI Firm Registration Number: 001595S/S000168 Geetha Jeyakumar Partner Membership No.: 029409 UDIN: 26029409LJFZTB5167 Place: Pune Date: November 03, 2026. Registered Office: 10th Floor, Level 13th, Module 4, 21/22, Olympia Cyberspace, Alandur Road, Arulaiyammanpet, Guindy, Chennai 600032, Tamil Nadu, India Tel: +91 44 6131 0200 | LLPIN: ACK-7004 Ahmedabad | Bengaluru | Gurugram | Hyderabad | Kolkata | Mumbai | Pune JAIN RESOURCE RECYCLING LIMITED (Formerly known as Jain Resource Recycling Private Limited) Registered Office: The Lattice, Old No. 7/1, New No. 20, 4th Floor, Bishop Ezra Sargunam Road, Kilpauk, Chennai - 600010, Tamil Nadu, India CIN: L27320TN2022PLC150206 Tel: +91 44 43409494; E-mail: cs@jainmetalgroup.com; Website: www.jainmetalgroup.com Statement of Unaudited Standalone Financial Results for the Quarter and Six Months Ended September 30, 2026 (₹ Million unless otherwise stated) Quarter Ended Six Months Ended Year Ended Sl. No Particulars September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 September 30, 2025 March 31, 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Income: I Revenue from operations 30,247.54 26,411.06 20,549.07 56,658.60 35,245.98 92,311.09 II Other income 210.64 126.43 73.29 337.07 160.61 368.50 III Total Income (I+II) 30,458.18 26,537.49 20,622.36 56,995.67 35,406.59 92,679.59 IV Expenses: Cost of Materials Consumed 27,030.17 23,828.33 21,495.16 50,858.50 35,584.59 89,508.52 Purchase of Stock-in-Trade 384.43 293.62 0.00 678.05 632.56 738.72 Changes in Inventories of Finished Goods, Stock in Trade and Work in Progress 924.24 687.99 (3,198.99) 1,612.23 (4,712.83) (5,670.48) Employee benefits expense (Refer note 7) 105.88 95.46 84.78 201.34 165.50 396.57 Finance costs 188.30 182.55 268.79 370.85 419.23 915.16 Depreciation and amortisation expense 31.91 31.42 26.07 63.33 49.94 114.93 Other Expenses 505.89 445.21 607.01 951.10 1,134.24 1,998.30 Total Expense (IV) 29,170.82 25,564.58 19,282.82 54,735.40 33,273.23 88,001.72 V Profit Before Tax and Exceptional Items (III-IV) 1,287.36 972.91 1,339.54 2,260.27 2,133.36 4,677.87 VI Exceptional Items (Refer Note 8) 23.27 0.00 0.00 23.27 0.00 0.00 VII Profit Before Tax and after Exceptional Items (V-VI) 1,264.09 972.91 1,339.54 2,237.00 2,133.36 4,677.87 VIII Less - Tax Expenses Current tax (511.80) (364.41) (294.27) (876.21) (536.02) (817.08) Tax Relating to Earlier Period/ Years 0.00 0.00 0.00 0.00 0.00 (2.52) Deferred tax Benefit/(Charge) 179.02 118.37 (58.89) 297.39 (19.45) (391 [Showing first 8,000 characters — download PDF for full document]