Pursuant to Regulation 33 of SEBI (LODR) regulations, 2015, we are enclosing herewith following documents for the quarter and half year ended 30th September, 2026: 1) Un-audited Financial Results (Standalone) 2) Statement of Assets and Liabilities 3) Cash Flow Statement 4) Limited Review Report

Head Office: Survey No. 1943, Mangalkunj, Railway Station Road, Opp Balashram, Porbandar, Gujarat – 360575 Factory Address: Plot/ Phase No. 45/2, At Bhalpara GIDC, Tal. Veraval, Dist, Gir Somnath, Gujarat – 362266 Website: www.vistaramar.com, CIN No.: L05000GJ1983PLC149135, Email ID: vistaramarltd@gmail.com, roc.shubhra@gmail.com Mobile Nos.: +91 87802 29519, +91 97231 02201 Date: 03/11/2026 Listing Compliance Department BSE Limited Department of Corporate Services Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400001 Subject: Submission of copy of Un-audited Financial Results for the quarter and half year Ended 30th September, 2026 Dear Sir, Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith following documents for the quarter and half year ended 30th September, 2026: 1. Un-audited Financial Results (Standalone) 2. Statement of Assets and Liabilities 3. Cash Flow Statement 4. Limited Review Report Kindly arrange to take the above documents on your record and oblige. Thanking you, Yours Faithfully, For Vistar Amar Limited Poonam Mor Company Secretary and Compliance Officer VISTAR AMAR LIMITED Reg. Off.: Survey No. 1943, Mangalkunj, Railway Station Road, Opp Balashram, Porbandar, Gujarat, India, 360575 Tel: +91 97231 02201 Email ID: roc.shubhra@gmail.com Website: www.vistaramar.com CIN No.: L05000GJ1983PLC149135 Statement of Unaudited Financial Results for the quarter & half year ended 30th Sep 2026 (Amount in Lacs) Previous Particulars Quarter Ended Half Year Ended Accounting Year Ended 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) I Revenue from operations 2 ,712.35 6 ,336.69 1 ,128.25 9 ,049.04 3,861.47 1 5,846.78 II Other Income - - 5 .66 - 5.66 1 5.39 III Total Revenue (I + II) 2 ,712.35 6,336.69 1 ,133.91 9 ,049.04 3,867.13 1 5,862.17 IV Expenses: Cost of materials consumed 2 ,778.19 4,021.94 9 72.74 6 ,800.13 2,174.48 1 1,848.64 Changes in inventories of finished goods work-in-progress and Stock-in- -824.97 1 ,122.07 -301.56 2 97.10 6 53.17 -167.33 Trade Employee benefits expense 1 70.93 147.78 1 73.28 3 18.71 2 35.91 6 02.29 Finance costs 0 .76 3.67 0 .09 4.43 4.19 1 1.14 6 9.37 66.56 1 26.87 1 35.92 1 88.46 3 61.25 Depreciation and amortization expense Purchase Of Fuel Wood 2 27.08 234.94 1 45.44 4 62.02 2 44.54 1 ,113.05 Other expenses 1 68.03 207.09 4 2.10 3 75.12 2 34.99 8 34.14 Total expenses 2 ,589.38 5,804.05 1 ,158.96 8 ,393.44 3,735.75 1 4,603.18 V Profit before exceptional and extraordinary items and tax (III - IV) 1 22.97 5 32.63 (25.05) 6 55.60 1 31.38 1 ,259.00 VI Exceptional items - - - - - - VII Profit before extraordinary items and tax (V - VI) 1 22.97 5 32.63 (25.05) 6 55.60 1 31.38 1 ,259.00 VIII Extraordinary items - - - - - - IX Profit before tax (VII- VIII) 1 22.97 5 32.63 (25.05) 6 55.60 1 31.38 1 ,259.00 X Tax expense: (1) Tax for earlier Years - - - 0.19 (3.90) (2) Current tax 4 0.81 1 40.00 0 .00 1 80.81 4 2.65 3 54.78 (3) Deferred tax ( 1.08) ( 13.22) 1 4.80 ( 14.30) 25.26 ( 26.61) Profit (Loss) for the period from 8 3.23 4 05.86 ( 39.86) 4 89.09 63.27 934.73 XI continuing operations (VII-VIII) Profit/(loss) from discontinuing - - - - - - XII operations Tax expense of discontinuing - - - - - - XIII operations XIV Profit/(loss) from Discontinuing - - - - - - 83.23 405.86 (39.86) 489.09 63.27 934.73 XV Profit (Loss) for the period (XI + XIV) XVI Other Comprehensive Income (a) Items that will not be reclassified to - - - - - 13.54 profit or loss (b) Income tax relating to items that will - - - - - - not be reclassified to profit or loss (c) Items that will be reclassified to profit - - - - - - or loss (d) Income tax relating to items that will - - - - - - be reclassified to profit or loss Total Comprehensive Income 83.23 405.86 (39.86) 489.09 63.27 948.27 XVI Paid-up equity share capital 5 76.00 5 76.00 5 76.00 5 76.00 5 76.00 5 76.00 (Face Value Rs 10 per share) XVII Reserves excluding revaluation reserves as per balance sheet of previous accounting year NA NA NA NA NA - XVIII Earnings Per Share (EPS) a) Basic and diluted EPS before Extraordinary items (not annualised) 1.44 7.05 (0.69) 8.49 1.10 16.23 b) Basic and diluted EPS after Extraordinary items (not annualised) 1.44 7.05 (0.69) 8.49 1.10 16.23 Notes: 1 The above results were reviewed by an Audit Committee and approved by the Board of Directors at its meeting held on 03/11/26. The Statutory auditors of the Company have conducted a "Limited Review" of the above Unaudited financial results. 2 The business of the Company falls under a single primary segment i.e. "Fish" for the purpose of Ind AS 108. 3 There were no investor complaints pending at the beginning of the quarter nor any complaints were received during the quarter. 5 Figures of the earlier period, wherever necessary, have been regrouped to confirm with those of the current period. Place : Porbandar By Order of Board Date : 03/11/2026 Director : Rajeshkumar Panjri DIN: 00261895 VISTAR AMAR LIMITED Reg. Off.: Survey No. 1943, Mangalkunj, Railway Station Road, Opp Balashram, Porbandar, Gujarat, India, 360575 Tel: +91 97231 02201 Email ID: roc.shubhra@gmail.com Website: www.vistaramar.com CIN No.: L05000GJ1983PLC149135 ANEXURE IX TO REGULATION 33 Statement of Assets and Liabilities for the half year ended 30th Sep 2026 (Amount in Lacs) As at Half Year ended As at Previous Year ended Particulars 30/09/26 31/03/26 A. Assets 1. Non - current Assets (a) Property, Plant & Equipment 1,598.30 1,648.97 (b) Intangible Assets - - (b) Capital Work in Progress 233.87 - ( c) Non current Investments - - (d) Deferred tax assets (net) 41.59 27.29 (e) Long term Loans and Advances - - (f) Other non current financial assets 21.86 18.16 Sub-total - Non- Current Assets 1,895.63 1,694.43 2. Current Assets (a) Inventories 1,145.60 1,275.96 (b) Trade receivables 2,835.47 3,858.52 (d) Bank Balances 374.40 856.64 (e) Other Current Assets 7.37 763.65 Sub-total - Current Assets 4,362.85 6,754.77 Total Assets 6,258.47 8,449.20 B Equity and Liabilities 1 Shareholder's Funds (a) Share Capital 576.00 576.00 (b) Reserves and Surplus 5,344.60 4,855.51 Sub-total - Shareholders funds 5,920.60 5,431.51 2. Non- current Liabilities (a) Long term Borrowings 28.29 30.27 (b) Other long term Liabilities - - © Deffered Tax Liability (Net) - - (d) Long term Provisions 9.68 18.47 Sub-total - Non Current Liabilities 37.97 48.74 3. Current Liabilities (a) Short term Borrowings - 4.05 (b) Trade Payables 32.87 2,691.33 © Other Current Liabilities 180.35 174.62 (d) Short term Provisions 86.68 98.95 Sub-total - Current Liabilities 299.90 2,968.95 Total - Equity and Liabilities 6,258.47 8,449.20 - (0.00) Place : Porbandar By Order of Board Date : 03/11/2026 Director : Rajeshkumar Panjri DIN: 00261895 Cash Flow Statement for the period ended 30th September 2026 (Amounts in lacs) For six months ended For six months ended 30 September 2026 30 September 2025 A. CASH FLOW FROM OPERATING ACTIVITIES Net profit/(loss) before tax 655.60 131.38 Adjustments for: Depreciation 135.92 188.46 Interest Income 0.00 -5.66 Profit on sale of asset 0.00 0.00 Finance costs 4.43 4.19 140.36 186.99 Operating profit/(loss) before working capital changes 795.96 318.37 Change in Operating assets and liabilities Decrease / (increase) in other financial asset-non-current -3.70 4.09 Decrease / (increase) in Inventories 130.36 616.50 Decrease / (increase) in trade receivables 1,023.05 -833.88 Decrease / (increase) in other financial asset-current 0.00 0.00 Decrease / (increase) in other current assets 756.28 -233.68 Increase / (decrease) in trade and other payables -2,669.83 -154.30 -763.83 -601.27 Cash generated from/(used in) operations 32.12 -282.90 Direct taxes paid -180.81 -60.00 Net cash generated from/(used in) operating activities -148.69 -342.90 B. CASH FLOW FROM INVESTING ACTIVITIES Purchase of Property, Plant [Showing first 8,000 characters — download PDF for full document]