Un-audited Financial Results for the quarter and half year ended 30.09.2026 is enclosed

CIN: L65910PB1981PLC023058 GSTIN: 03AAACK4419L1ZO PAN: AAACK4419L Email: kovalam@owmnahar.com KOVALAM INVESTMENT AND TRADING COMPANY LIMITED REGD. OFFICE: PREMISES OSWAL WOOLLEN MILLS LTD, G.T. ROAD, SHERPUR, LUDHIANA-141003 November 03, 2026 Department of Corporate Relations, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400001 Scrip Code: 505585 Dear Sir / Madam, Sub.: 1. Outcome of Board Meeting; Scrip Code: 505585 2. Unaudited Financial Results for the Quarter and Half Year ended September 30, 2026 Please find below the outcome of the Board Meeting held today i.e. November 03, 2026. The said Board Meeting Commenced at 11:00 A.M. and Concluded at 12:30 P.M. on the same day. Pursuant to Regulation 30 read with Part-A of the Schedule-III and Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 (hereinafter referred to as “Listing Regulations”), please find enclosed herewith the Un-Audited Financial Results of the Company for the Quarter and Half Year ended on September 30, 2026, as reviewed by the Audit Committee and approved by the Board of Directors of the Company in their Meeting held on 03.11.2026 along with Statement of Assets and Liabilities as at September 30, 2026 and Cash Flow Statement for the half year ended on September 30, 2026. The Limited Review Report issued by M/s. YAPL & Co., Ludhiana, the Statutory Auditors of the Company on the aforesaid Un-Audited Financial Results is also attached and taken on record by the Board. Further, as required under regulation 47 of the Listing Regulations, the extract of the results are being published in the newspapers. You are requested to kindly take the above on record and acknowledge the receipt of the same. Thanking you, Yours Truly, For Kovalam Investment and Trading Company Limited Jyoti Sud Company Secretary and Compliance Officer ICSI Membership No. A27162 Encl: as above KOVALAM INVESTMENT AND TRADING CO LIMITED Regd.Office:PremisesOswaiWoollenMillsLimitedG.T.Road,SherpurLudhiana-141003PB CIN:L65910PB1981PLC023058,Ph.:+91-161 5066G05, .owmnahar.cowkovalam,emailkovalam@owmr\ahar.com (RsInLakhs,unlessotherwisestated) QuarterEnded HalfYearEnded YearEnded Particulars 30.09.2026 30.062026 3I I' o25 I I9.2026 30.09,2025 31.03.2026 No. (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Income (a)InterestIncome 15.86 9.65 532 25.51 10.41 22,51 (b)DividendIncome 19.94 19.94 29,49 (c)BrokerageIncome 54.12 50.75 38.66 104.87 53.00 175.46 (d)GainonsaleofInvestment 4.50 0 4.50 21.92 (e)Netgainonfairvaluechanges 6.83 147.34 (49.08) 154.17 73.67 (f)OtherIncomes 208 TotalIncomefromoperations 101.24 207.74 (5.10) 308.98 137.08 251 45 2 Expenses (a)Financeexpenses 0.04 (b)EmployeeBenefitExpenses 2.74 2.56 1,61 5.30 3.05 7.82 (c)Impairmentonfinancialinstruments (d)NetLossonfairvaluechanges 37.58 (e)Otherexpenses (2.57) 7.40 3.34 4.83 8.33 20.07 (0Depreciation 0.20 0.20 TotalExpenses 0.37 9,96 4,95 10.33 11.38 65.51 3 ProfitbeforeTax 100.87 197.78 (10.05) 298.65 125.70 185.94 4 Taxexpense (a)CurrentTax (9.81) 13.02 9.85 3.21 13.16 50.81 (b)DefferedTax 32.86 (1,01) 0.43 31.86 (2.25) 0,61 (c)Earlieryears Totaltaxexpense 23.05 1201 10.28 35.06 10.91 51.42 5 Profitaftertax 77.82 185.77 (2033) 263.59 114.79 13452 6 Othercomprehensiveincome,netoftax Itemsthatwillnotbereclassifiedtoprostorloss 733.38 1,771.99 (122239) 2,505.37 1,218.22 (39050) Totalothercomprehensiveincome,netoftax 733.38 1,771.99 (1,222.39) 2,505.37 1,218.22 (39050) 7 Totalcomprehensiveincome 811,20 1.957.l/5 (1,242.72) 2,768.95 1,333.00 (25598) 8 paidupequitysharecapital 222.39 222.39 222.39 222.39 222.39 22239 (Facevalue:Rs.10/-pershare) 9 Reservesexcludingrevaluationreserveasper balancesheetofpreviousaccountingyear 9,790.12 8,610.52 7,021.17 10 Earningpershare(EPS) BasicandDilutedEPSbeforeextraordinaryitems Basic(Rs.) 11.85 8.35 (0.91) 11.85 5.16 6.05 Dilluted(RS.) 11.85 8.35 (0,911) 11.85 5.16 6,05 Notes:1.StatementofAssetsandLiabilitiesason30.09.2026 (RsInLakhs, unlessotherwisestated) s. Asat Asat No. Particulars 30.09.2026 31.032026 (UnAudited) (Audited) A. ASSETS (1) FinancialAssets (a)Cash&CashEquivalents 51.81 58.63 (b)Loans 832.00 322.00 (c)Investments 9,443.68 6,422.94 d)Otherfinancialassets 76.65 3405 TotalFinancialAssets 10,404,14 6.83763 (2) Non-financialAssets (a)Currenttaxassets(Net) 2.90 (b)DeferredtaxAssets(net) 113,10 (c)PropertyPlant,Equipements 756.75 113.32 (d)CapitalWork-InProgress 307.74 748.39 e)Othernonfinancialassets 2.24 43.04 TotalNonFinancialAssets 1,069.63 1,017,86 TotalAssets 11,473.77 7,855.49 BLiabilitiesa.Equity Liabilities (1)FinancialLiabilities (a)SecuredLoans 616.39 397.50 b)otheriinancialliabilities 556.14 202,47 TotalFinancialLiabilities 1,172.54 599.97 (2) Non~financialLiabilities (a)Currenttaxliabilities(Net) 4.99 (b)Deferredtaxliabilities(net) 279.96 (c)Provisions 2.08 0.81 d)othernonfinancialLiabilities 6.69 6.17 TotalNon-FinancialLiabilities 288.72 11.97 TotalLiabilities 1,461.26 611.93 (3)Equity (a)EquityShareCapital 222.39 222,39 b)OtherEquity 9,790.12 7021,17 TotalEquity 10,012.51 7.24356 TotalLiabilitiesandEquity 11,473.77 7,855,49 Notes:2.Cash FlowStatementfortheyearended-30.09.2026 (RsInLakhs.unlessotherwisestated) Halfyear HalfYear endedSept endedSept Particulars 30.2026 30,2025 (UnAudited) (UnAudited) A Cashflowfromoperatingactivities Profitbeforetax 298.65 125.70 Adjustmentsfor: InterestincomeFinancialsassetsmeasuredatamortisedcost (25.51) (10.41) DividendincomeclassifiedasinvestingcashHows (19.94) Impairmentonfinancialinstruments ProvisionforStandardAssets 1.28 0.27 profit/LossonSaleofinvestments (4.50) Gainonequityinstrumentsthroughothercomprehensiveincome FairvalueQainoninvestments (154.17) (73.67 Operatingprofitbeforeworkingcapitalchanges 95.82 41.89 Movementinworkingcapital Decrease/(increase)infinancial/nonfinancialassets (1.79) (83.56) Increase/(decrease)infinancial/nonfinancialliabilities 354.19 25,28 Cashusedinoperatingactivitiespostworkingcapitalchanges 448.22 (16.39) Incometaxpaid(net) 11.10 922 Netcashinflowfrom/(usedin)operatingactivities(A) 437.13 (2561) B Cashflowsfrominvestingactivities Changeinadvances (510.00) (10700) Purcahse/SaleofInvestments/FixedAssets (202.78) 21 00 Interestreceived 25.51 1041 Dividendreceived 19.94 GainonSaleofInvestment 4.50 Investmentsofequityinstrumentsinothercomprehensiveincome Netcashinflowfrom/(usedin)investingactivities(B) (662,234) (75.59) C CashFlowsfromFinancialactivities LoanReceived 218.89 81.'82 Netcashinflowfrom/(usedin)financialactivities(C) 218.89 81.82 Netincrease(decrease)incashandcashequivalents(A+B) (6.82) (19.38) Cashandcashequivalentsatthebeginningoftheyear 58.63 43.78 Cashandcashequivalentsattheendoftheyear 51.81 24.41 Notes: 3 Theabovefinancialresultshavebeenreviewed bytheAuditCommittee and takenon record by the Board ofDirectorsofthe companyattheirmeetingheldon03.11.2026andhavebeenreviewedbythestatutoryauditorsofthecompany 4 TheaboveFinancial Resultshave been prepared in accordancewiththe recognition ana measurement principleslaid downin IndianAccounting Standards 34 (IndAS-34) prescribed u/s 133 of the CompaniesAct. 2013 and other accounting principles generallyaccepted in India and is in compliancewith the presentation and disclosure requirementsof Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 (as amended), including relevant circulars issued by the SEBIfromtimetotime. 5 ThefinancialresultshavebeenarrivedafterconsideringprovisionforstandardassetsasperRBIguidelines. 6 Thefiguresofpreviousperiodshavebeenre-grouped/recasled/rearranged .wherevernecessary,tomakethemcomparable. 7 ImpactofINDAS onthe Fairvalueofunlisted sharesis to begivenon yearly basis asitis notpossibletocalculate the fair valueonquaterlybasis. ForKovalamInvestor t&.Tradi Led Place:Ludhiana .=a\\° Date:03.11.2026 Navdee Shar Non-Executive-Non lndepe irector * DIN!00454285 To lo ,/ YAPL & co. I ED I A' Chartered [Showing first 8,000 characters — download PDF for full document]