Standalone and Consolidated Unaudited Financial Results for the Quarter and Half year ended September 30, 2026

POLYCHEM LIMITED CIN: L24100MH1955PLC009663 REGD. OFFICE: 7. JAMSHEDJI TATAROAD. CHURCHGATE RECLAMATION. MUMBAI-400 020 Ph: 022 - 2282 0048, E-mail: polychemltd@kilachand.com , Website: www.polychemltd.com Date: 03.11.2026 Head Listing Compliance Bombay Stock Exchange Ltd. PhirozeJeejeebhoy Towers, Dalal Street, Mumbai - 400 001 Company Code – 506605 Dear Sir/Ma'am, Sub: Outcome of Board Meeting Re: Regulation 33 and 30 of SEBI (LODR) Regulations, 2015 - Standalone and Consolidated Unaudited Financial Results for the Quarter and Half year ended September 30, 2026 The Board of Directors of the Company in their Meeting held today i.e. 3rd November, 2026 has approved the Standalone and Consolidated Unaudited Financial Results along with the respective Independent Auditor’s Limited Review Reports for the Quarter and half year ended September 30, 2026. Accordingly, we are sending herewith the Statement of Standalone and Consolidated Unaudited Financial Results along with the respective Independent Auditor’s Limited Review Reports for the Quarter and half year ended September 30, 2026 received from the Statutory Auditors, M/s. Nayan Parikh & Co. Meeting started at 11.30 a.m. and concluded at 2.45 p.m. Yours faithfully, For Polychem Limited (Deepali V Chauhan) Company Secretary & Compliance Officer Mem No. A38273 NAYAN PARIKH & CO- (REGISTERED) CHARTERED ACCOUNTANTS OFFICE NO. 9F 2ND FLOORF JAIN CHAMBERS, 577, S.V. ROAD, BANDRA (WEST), MUMBAI 400050, INDrA. PHONE : (91-22) 2640 0358, 2640 0359 Independent Auditor’s Review Report on unaudited standalone financial results for the quarter and half year ended September 30, 2026 of Polychem Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 The Board of Directors Polychem Limited Mumbai 1. We have reviewed the accompanying statement of unaudited standalone financial results of Polychem Limited (“the Company”) for the quarter and half year ended September 30, 2026 (“the Statement”) being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the Listing Regulations”). This Statement which is the responsibility of the Company’s Management and 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 (Ind AS) 34 “Interim Financial Reporting” prescribed under Section 133 of the Companies Act9 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing 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. 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 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 i$b e EAI lk NAYAN PARIKH & CO. 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 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 Na)'an Parikh & Co. Chartered Accountants Firm Registration No. 10702 3W BR/@ MUMBAI Deepali Nilesh Shrigadi Partner Place: Mumbai Membership No. 133304 Date: November 03. 2026 UDrN: 26133304GANODD5309 Z < baD Ug glO E ad S 8g ' gg hg 1 E9# ,< AaZ J U \7 ag )1 g b gEIL g ag k EEnd f a07 : n SL B) i g) a; he BEnhk II gd jI §P i' t bg ) C9 g) N BB \P gd4a a)) d OI l 6J r bbgU 2 ig tAg ag= 8 E. 1B B lb aa Z aa VFa q ))' g g. H :F i adIN lI i E a EL Q B- 18l81\a BrBB-+I ' q+ I gI gIg b A gU l RR I 1B : t 6g 8aX 1O - - Iq eRlI hV =II t I lbU =II OG IJ 0 Ibb iI- , 0Saa 1I :§gg Polychem Limited Regd. Office - 7 J Tata Road,Churchgate Reclamation, Mumbai - 400020 CIN NO:L24100MH1955PLC009663 Website :www.polychemltd.com UNAUDITED STANDALONE STATEMENT OF ASSETS & LIABILITIES AS AT SEPTEMBER 30, 2026 As at Particulars 3 March 31, 2026 Unaudited Audited ASSETS Non-current assets Property, plant and equipment 62.65 70.50 Right - to - use asset 23.68 69.65 Other Intangible assets 1.88 Financial assets Investments 2,962.43 3,322.99 Loans 17.94 18.13 Other financial assets 23.37 10.71 Other non-current assets 4.67 7.42 Total non-current assets WO ms Current Assets Inventories 593.46 448.93 Financial Assets Trade receivables 647.93 294.89 Cash and cash equivalents 112.17 114.44 Bank balances other than cash and cash equivalents 82.34 65.16 Loans 5.43 7.52 Other financial assets 4.47 0.60 Current tax assets (Net) 39.19 36.92 Other current assets 181.13 145.99 Total current assets W6 Total assets 4,760.86 4,615.73 EQUITY AND LIABILITIES Equity Equity Share capital 40.40 40.40 Other Equity 4,327.26 4,287.87 Total equity W3 W2 Liabilities Non-current liabilities Financial Liabilities Lease Liability 25.01 57.39 Deferred tax liabilities (Net) 65.80 5 1 .29 Total non-current liabilities mo 108.68 Current liabilities Financial Liabilities Lease Liability 3.91 25.61 Trade payables Total outstanding dues of Micro & Small Enterprises 22.96 8.13 Other than Micro & Small Enterprises 38.36 1.75 Other financial liabilities 1 53.44 66.78 Other current liabilities 83.40 75.88 Provisions 0.32 0.63 Total current liabilities 302.39 178.78 Total equity and liabilities 4,760.86 4,615.73 SIGN 'ION BY rae & CO b MUMBAI P. T. Kilachand Place: Mumbai rIN No.:00005516) Date : November 03, 2026 Managing Director POLYCHEM LIMITED Regd. Office - 7 J Tata Road,Churchgate Reclamation,M umbai - 400020 Telephone: 91 22 22820048; Email :p©lychemltd@kil8chand.com CIN NO:L24100MH1955PLCO$9663 (Rs. in Inkhs unless otherwise stated, Particulars 1 Cash now from operating activities Net Profit before tar 142.17 1 ,321.37 Non4ash Adjustment to Profit Before Tar: Depreciation and amortisation expense 25. 18 65.89 Dividend Income (23.79) 1 (1.63) Gratuity & Compensated absences 4.61 11.09 Interest Income (s. 18) 1 (1 1.44) Amount written ofF 0.02 Liabilities no longer requiredw ritten back (2. 15) Loss of Property, Plant and Equipment 1.59 1.98 MTM (Gain)/Losso n forward contracts (3.94) 6.82 Fair value gain on investments measured at FVTPL (89.92) ( 107.25) Gain on sale oflnvesments (853.88) Finance cost on lease 3.51 8.52 Gain on Lease Termination (7.70) Unrealised gain and loss on foreign exchange 11 .20) (20.78 3533 418.56 Working Capital Adjustments : Increasei n trade receivables (337.90) (37.08) (Increase)/Decrease in inventories ( 144.54) 42.76 Decrease in loans and advances 2.28 5.41 Increase/(Decrease) in trade payables 51.42 (36.85) Increasei n other financial assets ( 16.60) (0.49) Decrease in other non-current assets 2.75 0.18 Increasei n other current assets (38.32) (58.21 ) Increase/(Decrease) in other current liabilities 1.94 (48.22) Increase/(Decrease) in other finan [Showing first 8,000 characters — download PDF for full document]