General Updates

(An ISO 9001:2015; ISO 14001:2015 and 45001:2018 certified company) CIN: L85110KA1954PLC000759; Website: www.sandurgroup.com; Email ID: secretarial@sandurgroup.com REGISTERED OFFICE CORPORATE OFFICE ‘SATYALAYA’, No.266 ‘SANDUR HOUSE’, No.9 Ward No.1, Palace Road Bellary Road, Sadashivanagar Sandur – 583 119, Ballari District Bengaluru – 560 080 Karnataka, India Karnataka, India Tel: 08395 260300 Tel: 080 31098028 SMIORE / SEC / 2026-27 / 56 3 November 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, C-1, Block G Dalal Street Bandra-Kurla Complex Mumbai - 400 001 Mumbai - 400 051 Scrip Code: 504918 Symbol: SANDUMA Symbol: SANDUMA Dear Sir/ Madam, Sub: Unaudited Standalone and Consolidated Financial Results for the quarter and half year ended 30 September 2026 Pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and amendments thereto, the Board of Directors at its 388th meeting held today i.e., 3 November 2026 which commenced at 12:30 P.M. and concluded at 5:00 P.M., approved the unaudited standalone and consolidated financial results of the Company for the quarter and half year ended 30 September 2026 along with Statement of Assets and Liabilities as at 30 September 2026 and Statement of Cash Flows for the half year ended 30 September 2026, duly reviewed and recommended by the Audit Committee. We submit herewith the unaudited standalone and consolidated financial results for the quarter and half year ended 30 September 2026, Statement of Assets and Liabilities as at 30 September 2026 and Statement of Cash Flows for the half year ended 30 September 2026 along with copy of Limited Review Report issued by M/s. Deloitte Haskins & Sells (FRN: 008072S), the Statutory Auditor of the Company duly taken on record by the Board of Directors. Stock Exchanges are requested to kindly take the same on record. Thank you for The Sandur Manganese & Iron Ores Limited Neha Thomas Company Secretary & Compliance Officer ICSI Membership No. A60853 Encl: A/a MINES OFFICE: Deogiri - 583112, Sandur Taluk, Ballari District; Tel: 08395 271028 PLANT OFFICE: Metal & Ferroalloy Plant, Vyasankere, Mariyammanahalli – 583 222, Hosapete Taluk, Vijayanagara District; Tel: 08394 294802 / 805 Deloitte Chartered Accountants Prestige Trade Tower, Level 19 46, Palace Road, High Grounds Haskins & Sells Bengaluru - 560 001 Karnataka, India Tel: +91 80 6188 6000 Fax: +91 80 6188 6011 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF THE SANDUR MANGANESE & IRON ORES LIMITED 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of The Sandur Manganese & Iron Ores Limited ("the Company"), for the quarter and half year ended 30 September 2026 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 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 the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 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 (!CAI). A review of interim financial information consists of making inquiries, primarily of the 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. 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 DELOITTE HASKINS & SELLS Chartered Accountants (Firm's Registration No. 0080725) Monisha Parikh Partner (Membership No.047840) UDIN: 26047840ZNOZHW4184 Place: Bengaluru Date: 3 November 2026 MP/MS/PG/2026 Page 1 of 1 ~~ IL SLlllfh.th kn 0./les L.inutd Registered Office: 'Satyalaya', Door No.266 (Old No 80), Ward No.1, Behind Taluka Office Palace Road, Sandur -583 119, Ballari District o.., 01.1.~ CIN:L85110KA1954PLC000759 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 Part I ,inlakh Corresponding quarter Corresponding half Preceding quarter Year to date figures for Quarter ended ended in the previous year ended In the Previous year ended ended half year ended year previous year Particulars 30 September 2026 30 June 2026 30 September 2025 30 September 2026 30 September 2025 31 March 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Statement of standalone unaudited/ audited results Revenue from operations I. Revenue from operations 58,228 54,031 43,636 1,12,259 85,908 2,01,062 II. Olher income 1,089 1,329 1,049 2,418 2,252 6,482 Ill. Total income (I + II) 59,317 55,360 44,685 1,14,677 88,160 2,07,544 IV. Expenses (a) Cost of materials consumed 5,648 4,441 3,840 10,089 7,834 16,141 (b) Changes in inventories of finished goods and semi-finished goods (781) 875 45 94 (3,367) 2,107 (c) Employee benefits expense 3,667 4,300 3,848 7,967 7,428 16,163 (d) Finance costs 773 791 3,042 1,564 6,113 12,361 (e) Depreciation and amortisation expenses 1,662 1,450 1,605 3,112 3,161 6,355 (f) Other expenses 24,523 22,042 17,550 46,565 34,970 80,806 Total expenses (IV) 35,492 33,899 29,930 69,391 56,139 1,33,933 V. Profit before exceptional items and tax CIII -!VI 23,825 21,461 14,755 45,286 32,021 73,611 Vi. Exceotlonal items (Refer Note 5) - - - 1,889 VII. Profit before tax (V -VI) 23,825 21.461 14,755 45,286 32,021 71,722 VIII. Tax expense/ (credit) Current tax (a) for the period/ year 799 5,489 3,739 6,288 8,152 19,062 (b) relating to earlier years - (142) - (142) - (476) Deferred tax 5,274 (5) (5) 5,269 (27) (1,172) Total tax expense (VIII) 6,073 5,342 3,734 11,415 8,125 17,414 IX. Profit for the period/ vear CVII-VIII) 17,752 16,119 11,021 33,871 23,896 54,308 X. Other comorehensive income/ (loss) Items that will not be reclassified to the Standalone Statement of Profit and Loss (a) Remeasurement of post-employment benefit obligations (81) (2) (81) 186 105 (b) income tax relating to above 20 . - 20 (47) (26) XI. Total comprehensive income for the period/ year (IX+ Xl 17,691 16,119 11,019 33,810 24,035 54,387 XII. Paid-up equity share capital (Face value of" 10/-each) 48,610 48,610 48,610 48,610 48,610 48,610 XIII. Other equitv 2,62,241 XIV. Earnings per equity share (of" 10/-each) (not annualised for quarter end [Showing first 8,000 characters — download PDF for full document]