The Board of Directors of the company in its meeting held today i.e., on Tuesday, November 3, 2026 has considered and approved: 1. The Un-audited Financial Results (Standalone and Consolidated) along with Limited Review Report of the Company for the second quarter and the half year ended on September 30, 2026. 2. The approval of Code of practices and procedures for fair Disclosure of UPSI.

Pokarna Limited Date: November 03, 2026 The Deputy General Manager The Listing Manager BSE Limited National Stock Exchange of India Ltd. 1°Floor, New Trading Ring Exchange Plaza Rotunda Building, P.J. Towers Bandra (East) Dalal Street, Mumb- a40i000 1 Mumbai - 400051 Maharashtra, india Maharashtra, India Scrip Code: 532486 Symbol: POKARNA Dear Sir/Madam, Sub: Outcome of Board Meeting held on Tuesday, November 3, 2026 as required under Regulation 30 of Securities and Exchange Board of india (Listing Obligations and Disclosure Requirements) Regulations, 2015 The Board of Directors of the company in its meeting held today i.e., on Tuesday, November 3, 2026 has considered and approved: ¢ the Un-audited Financial Results (Standalone and Consolidated) along with Limited Review Report of the Company for the second quarter and the half year ended on September 30, 2026. * the Code of practices and procedures for fair disclosure of unpublished price sensitive information framed under Regulation 8(1) of SEBI (Prohibition of Insider Trading) Regulations, 2015 which is a part of Insider Trading Code of the Company. The meeting commenced at 12:45 P.M. and concluded at 03:40 P.M. This is for your information and records. Thanking You, Best Regards, For Pokarna Limited J aiswal’ Company Secretary & Compliance Officer Membership No. A81379 CIN: L14102TG1991PLC013299 . Registered & Corporate Office: Surya Towers, 105, Sardar Patel Road, Secunderabad 500 003, Telangana, India. Phone: +91 40 6631 0111, E'mail: contact@pokarna.com, Web: www.pokarna.com CA aga & Co S. Daga & Co., INDIA Chartered Accountants Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) The Board of Directors of Pokarna Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of Pokarna Limited (‘the Company’) for the quarter ended 30t September 2026, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including relevant circulars issued by the SEBI from time to time. 2. 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 Indian Accounting Standard 34, Interim Financial Reporting (Ind As 34’), prescribed under Section 133 of the Companies Act, 2013 (‘the Act), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including relevant circulars issued by the SEBI from time to time. 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. This standard required that we plan and perform the review to obtain moderate assurance as to whether the statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and © Corporate & Registered Office : 8-2-351/N/3, Nishant House, 5th Floor, Banjara Hills, Road No.3, Hyd - 500 034. Mob : 73307 69454, 88972 10738 ¢ manish@sdaga.in GSTIN : 36AAGFS3672J1ZU accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing 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 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, prescribed under Section 133 of the Act, the SEBI Circulars, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements 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 S. Daga & CO., Chartered Accountants (ICAI FRN: 0000669S) MANISH oot KUMAR JAIN 2522500 (Manish Kumar Jain) Partner Membership No. 237592 Place: Hyderabad Date: 03¢ November 2026 UDIN: 26237592WIXUSZ7658 POKARNA LIMITED. 15t Floor, Surya Towers, 105, S.P. Road, Secunderabad - 500 003 CIN: L14102TG1991PLC013299 Emal : contact@pokarna.com, website : www.pokarna.com Tel: 040-2789 7722, 2784 2182, Fax: 040-2784 2121 STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER & HALF YEAR ENDED 30TH SEPTEMBER 2026 {in Lakhs except per share data) Quarter Ended Half Year Ended Year Ended| 5.No. | Particulars 30.092026] _30.06.2026] _30.09.2025| 30.09.2026] __30.09.2025| _31.03.2026) {Unaudited) | (Unaudited) | (Unaudited) | {Unaudited) | (Unaudited)| (Audited) T [a. Revenue from aper 836.49 127270 46509 2109.18] 95225 2269.44 b_Other Income 8.77) 543 21425 14.20, 23111 70931 Total Revenue (a¢b] 845.26 127813 679.3a] 2123.38] 118336 2978.75| 2 nses () Cost of materials consumed 78.7 4964 1846 12781 59.34] 137.62) (0) Purchase of stock-n-trade n P ] a A ] (c) Changes Ininventories of firished goods, work-in-progress and stock-in-trade (7.65) (36.95) (3354 (44.60) (300.66) (124.45) (¢) Employee benefits expense 253.03] 25590 273.13 508.92] 54139 1057.19 (e) Finance costs 95.22] 95.38] 99.36) 190.60) 209.80] 478.36] (1) Depreciation and amortisation expense 98.18] 95.59) 108.17] 193.77] 22005 423.36] (g) Other Expenses 582.76| 69109 527.24] 1273.85) 1068.46] 230639 Total Expenses 1099.71 115065, 992.82] 2250.35] 1798.38) a278.47, 3_Profit before exceptional and extraordinary items and tax (1-2) (254.45) 127.48] (313.48)] (126.97) (615.02)] (1299.72) "4 |Exceptional tems g ] A T E 3 5_|profit before extraordinary items and tax (3-4) (254.45)| 127.48] (313.48) (126.57)] (615.02), (1299.72), 6_|Extraordinary items | | - | | 3 7_|Profit before tax (5-6) (254.45)| 127.48) (313.48)| (126.97)| (615.02)} (1299.72) 8 [Tax expense Q) Current tax E E - E 0.09) 0.09] (i) Deferred tax (6389) 3212 (79.57) 3177) (1554 (326.12) 5[ Net profit/llss) for the period (7-8) 1190.56) s5.36] (233.9) 195.20) 1459.67) 1973.69) 10_|Other Comorehensive Income 1)_[{a)ftems that will not be reciassfed to profitor loss 1197 1097 FEX) 2289 7195, 3.36) (51 Tax on iterms that will ot be reciassfied to proft or loss 3o1) 75 (3.38) 1576) 552) 084 10| (o) ttoms thot wil b rockassified to profitorlocs - 2 E ] (51 Tax on items that wil be reclassifiedto profitorloss E B ] Total Other Comprehensive Income/floss) net of tax 2.96) 817 10.04) 17.13] 1643 11_[Total Comprehensive Income for the period (9+10) 181.60) 10353] (223.87) 78.07) Taa3.24) 12_[Paid-up eauty share capital (Face Value of X2/- each] 620,08 620,08, 620.08] 620,05 620.08] 15[ Other Equity excluding Revaluation Reserves as er balance sheet of previous accounting vear . . | 14 |Earnings Per Share (of %.2/- each) (not annualised): (2) Basic (0.61)| 031 (075) (031) (148) (3.29) (b} Diluted (0.61) 031 (075) (032) (1.48) (3.14) Balance Sheet X In Lakhs| Particulars 315t March, September, g |2 026 {Unaudited) | _(Audited) 1| AsseTs 1| Non-Current Assets (a) Property, Plant and Equipment 5130.29| 491662 [ [Showing first 8,000 characters — download PDF for full document]