Outcome of Board Meeting

Dalmia Bharat SUGAR November 03, 2026 BSE Limited National Stock Exchange of India Limited New Trading Ring “Exchange Plaza”, Plot No. C-1, Block G Rotunda Building, P J Towers Bandra – Kurla Complex, Bandra (East) Dalal Street, Fort Mumbai-400001 Mumbai – 400 051 Scrip Code: 500097 Symbol: DALMIASUG Subject: Outcome of the Board Meeting pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”). Dear Sir(s)/Madam, The Board of Directors of Dalmia Bharat Sugar and Industries Limited (“Company”) has at its meeting held today, i.e., November 03, 2026, considered and approved the following: a) The un-audited Financial Results, prepared on Standalone and Consolidated basis for the quarter and half year ended September 30, 2026, as recommended by the Audit Committee. Attached and marked as Annexure 1 is a copy of the same pursuant to Regulation 33 of the SEBI Listing Regulations along with the copy of Limited Review Report of the Statutory Auditors thereon. b) Scheme of Arrangement between Hippostores Technology Private Limited (“HTPL” or “Demerged Company”) and Dalmia Bharat Sugar and Industries Limited (“DBSIL” or “Resulting Company”) and their respective shareholders and creditors (“Scheme”), pursuant to Sections 230 to 232 and other applicable provisions of the Companies Act, 2013. The Scheme, inter alia, provides for: I. Demerger, transfer and vesting of the Demerged Undertaking (as defined in the Scheme) of HTPL into DBSIL on a going concern basis; II. Issue and allotment of fully paid-up Redeemable Preference Shares (or “New Shares”) of DBSIL to the eligible shareholders of HTPL in accordance with the share-entitlement ratio and terms specified in the Scheme; and III. Such other matters as are consequential or incidental to the aforesaid demerger. T§T Dalmia Bharat Sugar and Industries Limited ()" T: +91 11 2346 5100 Regd. Office: Dalmiapuram -621 651, !1Ja A Dalm ia Bharat Group Company ~ W: www.dalmiasugar.com Dis.Tiruchirappalli, Tamil Nadu, India 4th Floor, Hansalaya Building, 15 CIN: L15100TN1951PLC000640 www.dalmiabharat.com Barakhamba Road, New Delhi -110 001, India Dalmia Bharat SUGAR The Appointed Date under the Scheme is the opening of business hours on January 01, 2027, or such other date as may be approved by the jurisdictional National Company Law Tribunal (“NCLT”) or other competent authority. The Scheme shall be subject to receipt of the requisite observation letters/no- objection letters from BSE Limited and National Stock Exchange of India Limited following the applicable SEBI review process, approvals of the shareholders and creditors of the respective companies, as applicable, sanction of the jurisdictional bench(es) of the NCLT, and such other statutory and regulatory approvals, consents and permissions as may be required. The disclosure required under Regulation 30 read with Part A of Schedule III of the SEBI Listing Regulations, as amended from time to time, is attached and marked as Annexure II. c) An investment upto USD 22.70 Million in Dalmia Bharat Global Holdings Limited (“DBGHL”) a wholly owned subsidiary incorporated in United Arab Emirates to hold present and future investments of the Company, by way of equity or other instruments. The requisite disclosure as per Regulation 30 read with Part A of Schedule III of the SEBI Listing Regulations, as amended from time to time, is attached and marked as Annexure III. The Board Meeting commenced at 3 p.m. and concluded at 6.30 p.m. Thanking You, Yours Faithfully For Dalmia Bharat Sugar and Industries Limited Rachna Goria Company Secretary and Compliance Officer FCS 6741 Encl.: As Above T§T Dalmia Bharat Sugar and Industries Limited ()" T: +91 11 2346 5100 Regd. Office: Dalmiapuram -621 651, !1Ja A Dalmia Bharat Group Company ~ W: www.dalmiasugar.com Dis.Tiruchirappalli, Tamil Nadu, India 4th Floor, Hansalaya Building, 15 CIN: L15100TN1951PLC000640 www.dalmiabharat.com Barakhamba Road, New Delhi -110 001, India ANNEXURE 1 NSBP & CO. CHARTERED ACCOUNTANTS Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Dalmia Bharat Sugar and Industries Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Dalmia Bharat Sugar and Industries Limited (the "Company") for the quarter ended September 30, 2026 and year to date period from April O1 , 2026 to September 30, 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 thereafter (the "Listing Regulations"). 2. The Company's Management is responsible for the preparation of the Statement 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 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. 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 requires 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 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 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 Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For NSBP & Co. Chartered Accountants Firm Registration Number: 001075N ,:1.J~ ~0?>? & Cq ,. R am Nn• vas ~JaI a n . E.LHI , Partner ~ NEW ~ Membership Number: 082;389 '1°) . ,'• uoIN: ':2_ boS~389 H1.n,H2cu 84 .l 3 ~,,, 80A.-::,-8, ---- Place: New Delhi Date: November 03, 2026 - ------P-ag-e 1- of- 1 ---- 325, Third Floor, U. S. Complex, Opp. Apollo Hospital, Mathura Road, New Delhi-110076, India E-mail: info@nsbpco.comWebsite:www.nsbpco.com DALMIA BHARAT SUGAR AND INDUSTRIES LIMITED Regd. Office: Dalmiapuram -621 651, Distt. Tiruchirapalli (Tamil Nadu) Phone: 011 23465100, FAX (011) 23313303 Email : sec.corp@dalmiasugar.com . Website: www.dalmiasugar.com . CIN L 151OOTN1951 PLC000640 IR5 In Cnmt 111,.:c:eal as 011,erwise .slated1 Statement of unaudited standalone financial results for the quarter and half year ended 30-09-2026 For the year S.No. Particulars For the quarter ended For the half year ended ended 30-09-2026 30-06-2026 30-09-2025 30.09-2026 I 30-09-2025 31-03-2026 Una [Showing first 8,000 characters — download PDF for full document]