Outcome of Board meeting of Gala Global Products Limited for Approving and considering the standalone unaudited financial results for the quarter and half year ended on 30th September, 2026.

3rd November 2026 BSE Limited Department of Corporate Services, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400 001 Scrip Code: 539228 Dear Sir/Madam, Subject: Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 In continuation to Board Meeting intimation given on 29th October 2026, this is to inform you that in the board meeting held today, 3rd November 2026 at the registered office of the company, Board has approved Unaudited Standalone Financial Results under IND AS for the quarter and half year ended on 30th September, 2026. Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the statutory auditors have carried out a “Limited Review” of the unaudited financial results for the quarter and half year ended on 30th September, 2026. Accordingly, please find enclosed herewith a copy of the unaudited financial results along with Limited Review Report of the Company for the quarter and half year ended on 30th September, 2026. The Board Meeting commenced at 5.00 P.M. and concluded at 5:30 P.M. Kindly take the same in your records. Thanking you FOR GALA GLOBAL PRODUCTS LIMITED VISHAL MULCHANDBHAI GALA Director DIN: 00692090 GALA GLOBAL PRODUCTS LIMITED CIN - L29109GJ2010PLC063243 B-1, LAXMI COM. CO.OP. ESTATE, B/H OLD NAVNEET PRESS,SUKHRAMNAGAR, AHMEDABAD, GUJARAT, INDIA, 380021 BALANCE SHEET AS AT 30TH SEPTEMBER, 2026 (Amount in Lakhs) Quarter Ended Year To Date Year Ended Particulars Note No. 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. ASSETS Non-Current Assets (1) (a)Property, Plant and Equipment and Intangible Assets 10 (i) Property, Plant and Equipment 42.39 76.47 94.25 42.39 94.25 81.06 (ii) Intangible Assets 1,300.00 1,300.00 1,300.00 1,300.00 1,300.00 1,300.00 (iii) Capital Work-in-Progress - - - - - - (iv) Intangible Assets Under Development - - - - - - (b) Non-Current Investments 11 - - - - - - (c) Deferred Tax Assets (Net) 3 .34 3 .20 3 .44 3 .34 3 .44 3.72 (d) Long-term Loans and Advances 12 - - - - - - (e) Other Non-Current Assets 13 4,469.14 2,849.13 3,318.52 4,469.14 3,318.52 4,132.94 2 Current Assets (a) Current Investments 14 - - - - - - (b) Inventories 15 - - 19.65 - 19.65 - (c) Trade Receivables 16 20.65 - 3,996.53 20.65 3,996.53 12.69 (d) Cash and Cash Equivalents 17 1 .62 1 .61 1 .43 1 .62 1 .43 0.91 (e) Short-Term Loans and Advances 18 13.33 13.33 - 13.33 - 13.33 (f) Other Current Assets 19 2,885.19 2,769.99 2,751.94 2,885.19 2,751.94 2,704.84 Total Assets 8 ,735.65 7 ,013.73 1 1,485.75 8 ,735.65 1 1,485.75 8,249.48 II. EQUITY AND LIABILITIES (1) Shareholder's Funds (a) Share Capital 1 2,729.40 2,729.40 2,729.40 2,729.40 2,729.40 2,729.40 (b) Other Equity 2 54.38 314.79 840.42 54.38 840.42 363.88 (c) Money received against Share Warrants (2) Share Application Money Pending Allotment - - - - - - (3) Non-Current Liabilities (a) Long-Term Borrowings 3 2,738.09 2,534.22 2,259.21 2,738.09 2,259.21 2,531.58 (b) Deferred Tax Liabilities (Net) - - - - - - (c) Other Long Term Liabilities 4 2,189.13 465.07 1,873.49 2,189.13 1,873.49 1,746.27 (d) Long-Term Provisions 5 - - - - - - (4) Current Liabilities (a) Short-Term Borrowings 6 765.41 732.92 653.46 765.41 653.46 702.08 (b) Trade Payables 7 - - - - - - (A) Total outstanding dues of micro enterprises and small enterprises - - - - - - (B) Total outstanding dues Other Than micro enterprises and small enterprises 4 .14 9 .52 2,847.14 4 .14 2,847.14 15.74 (c) Other Current Liabilities 8 255.10 225.56 282.63 255.10 282.63 158.28 (d) Short-Term Provisions 9 - 2 .25 - - - 2.25 Total Equity and Liabilities 8 ,735.65 7 ,013.73 1 1,485.75 8 ,735.65 1 1,485.75 8,249.48 Place: Ahmedabad PRAHLAD KUMAR AGARWAL VISHAL MULCHANDBHAI GALA Date : 03/11/2026 Managing Director Director & Chairperson DIN: 09851691 DIN: 00692090 GALA GLOBAL PRODUCTS LIMITED CIN - L29109GJ2010PLC063243 B-1, LAXMI COM. CO.OP. ESTATE, B/H OLD NAVNEET PRESS,SUKHRAMNAGAR, AHMEDABAD, GUJARAT, INDIA, 380021 STATEMENT OF AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED ON 30TH SEPTEMBER, 2026 (Amount in Rs Lakhs) Quarter Ended Half Year Ended Year Ended Particulars 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 - - 978.98 - 979.99 1,835.41 II Other Income - - - - - 0.89 III Total Income (I+II) - - 978.98 - 979.99 1,836.30 IV EXPENSES: Cost of Materials Consumed - - 979.69 - 979.69 1,823.17 Purchase of Stock-in-Trade - - - - - - Change in inventory of finished goods, work-in-progress and - - - - 175.67 195.32 Stock-in-Trade Employee Benefits Expenses 4 .50 4 .50 0 .97 4.50 1 .94 20.59 Finance costs 234.25 30.85 15.24 234.25 31.25 455.08 Depreciation and amortization expenses 1 .97 2 .95 6 .37 1.97 12.74 25.45 Other Expenses 19.81 10.28 3 .12 19.81 12.58 27.38 Total expenses (IV) 260.54 48.58 1,005.39 2 60.54 1,213.87 2,546.99 V Profit/(Loss) before tax (260.54) ( 48.58) ( 26.42) (260.54) ( 233.88) (710.69) VI Prior Period Item - - - - - - VII Profit before exceptional & extraordinary items and tax (260.54) ( 48.58) ( 26.42) (260.54) ( 233.88) (710.69) VIII Exceptional & Extraordinary items - - - - - - IX Profit/(Loss) before tax ( 260.54) (48.58) (26.42) (260.54) ( 233.88) (710.69) X Tax expense: - (1) Current Tax - - - - - - (2) MAT Credit Entitlement - - - - - - (3) Deferred Tax 0 .13 (0.51) 0 .14 0.13 0 .28 0.55 XI Profit/(Loss) for the period from continuing operation ( 260.41) (49.09) (26.28) (260.41) ( 233.60) (710.14) XII Profit/(Loss) for discontinued operation - - - - - - XIII Tax expenses of discontinued operations - - - - - - XIV Profit/(Loss) form Discontinued operation (after tax) - - - - - - XV Profit/(Loss) for the period ( 260.41) (49.09) (26.28) (260.41) ( 233.60) (710.14) XVI Other Comprehensive Income A (i) Items that will not be reclassified to profit or lossor - - - - - loss (ii) Income tax relating to items that will not be reclabe - - - - - reclassified to profit or loss B (i) Items that will be reclassified to profit or loss loss - - - - - (ii) Income tax relating to items that will be reclr - - - - - reclassified to profit or loss XVII Total Comprehensive Income for the period (XV+XVI) (260.41) ( 49.09) ( 26.28) (260.41) ( 233.60) (Comprising Profit (Loss) and Other (Comprising Profit (Loss) and Other period) XVIIIEarnings per equity share: (1) Basic (0.48) (0.09) (0.05) ( 0.48) ( 0.43) ( 1.30) (2) Diluted (0.48) (0.09) (0.05) ( 0.48) ( 0.43) ( 1.30) Place: Ahmedabad PRAHLAD KUMAR AGARWAL VISHAL MULCHANDBHAI GALA Date : 03/11/2026 Managing Director Director & Chairperson DIN: 09851691 DIN: 00692090 GALA GLOBAL PRODUCTS LIMITED CIN - L29109GJ2010PLC063243 B-1, LAXMI COM. CO.OP. ESTATE, B/H OLD NAVNEET PRESS,SUKHRAMNAGAR, AHMEDABAD, GUJARAT, INDIA, 380021 CASHFLOW STATEMENT FOR THE PERIOD ENDED ON 30TH SEPTEMBER, 2026 Amount in Lakhs Amount in Lakhs Particulars 30.09.2026 30.09.2025 Rs Rs Rs Rs A CASH FLOW FROM OPERATING ACTIVITIES Net Profit Before Tax ( 260.54) ( 233.88) Add Back: - Depreciation 1.97 1 2.74 Deferred Revenue Expenditure - - Loss on sale of Assets - - Interest expense 234.25 3 1.25 Others if any - 236.23 - 4 3.98 Deduct: - Interest income - - Profit on sale of Assets - - Others if any - - - - Operating profit before working capital changes (24.31) ( 189.89) Adjustments for: Increase/(decrease) in current liabilities & provisions 537.43 2 0.86 Decrease/(Increase) in Receivables (7.96) 3,429.27 Decrease/(Increase) in Inventories - 175.67 Decrease/(increase) in other current assets (180.35) (21.54) Decrease/(increase) in Short Term Advances - - Increase/(Decrease) in Payables (11.60) 337.52 (2,015.66) 1,588.59 Cash generated from operations 313.21 1,398.70 Income Tax & Other Adjustment (0.51) - Cash flow before extraordinary item 313.72 1,398.70 P [Showing first 8,000 characters — download PDF for full document]