The Outcome of meeting of Board of Directors held on Tuesday, November 03, 2026 has been attached herewith.

November 03, 2026 BSE Limited, The Manager Department of Corporate Services Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400 001 Script Code: 530889 ISIN: INE061B01038 Symbol: AUDROC Subject: Outcome of the Board Meeting of FY 2026-2027 of the Board of Directors of the Company held on Tuesday, November 03, 2026 In continuation to the intimation dated October 29, 2026 and with reference to the captioned subject above, we hereby inform you that the Board of Directors of the Company at their Meeting held today i.e. Tuesday, November 03, 2026 has inter alia, noted and approved the following business: 1. Unaudited Standalone Financial Results of the Company for the second quarter and half year ended September 30, 2026 along with the Limited Review Report. A copy of aforesaid Financial Results along with Limited Review Report as per Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and the Statement on Impact of Audit Qualification of Limited Review Report is enclosed herewith as Annexure – I, for your record and reference. The said board meeting commenced at 03.30 PM and concluded at 04.15 PM. Thanking you. Yours faithfully, For AUDROC limited (Formerly Known as Alka India Limited) Karnik Pillai Managing Director DIN: 08529650 Standalone Unaudited Financial Results , _ Statemmt oflncome and Expcnses for the Quarter and EalfYear f,,nded Septemher 30r 2026 PART I (R* in Lakhs) Particulars Quarter Ended HalfYear f,nded Previous year ended 30-t!!)-2026 30-06-2026 3G09-2025 3G0C-2026 30-09-202s 3l-03-2026 (Refer Notes Below) (tlnauditcd) (Iinaudibd) {Unaudited) (Umuditcd) (Umudited) (Audited) I Bevenue from Operation 328. l5 98.60 0,00 426.75 0.00 750.21 Other income 0.00 0,00 0.00 0_00 0.00 0.00 Total Revenue (I + If) 328.15 98.60 0.00 426.7s 0.00 250.21 7 Expenses (a) Cost of mate.ials consumed 299.06 65.25 0.00 364.31 0.00 136.48 O) Purchase of stock-in-trade 0.00 0.00 0.00 0.00 0.00 0.00 (c) Changes in inventories offinished goods, 0.00 0.00 0.00 0.00 0.00 0.00 work-in-progress and stock-in-trade (d) Employee benefits expense 5.00 6.29 5.30 11.29 10.07 19.45 (e) Finance Cost 0.00 0. l0 0.00 0.10 0.00 0.00 (t) Depreciation and amortisation expense 0.00 0.00 0.00 0.00 0.00 0.00 (g) Other expenses 13.67 22.6? 5.93 36.29 42.85 76.47 Total exp€ns€s 317.73 94.26 tl.23 411.99 52.92 232.4t f rurrt ; llNlErur6 (r!tr9rruI.l arru dr (. r.rJ, 74.76 4 Exceptional items 0.00 0.00 0.00 0.00 0.00 0.00 5 Profrt / (loss) before tax 10.42 434 (11.23) 14.76 {52.-92) 17.81 6 Tax exlrense Cunent Ta,r - Provision for tamtion 0.00 0.00 0.00 0-00 0.00 0.00 Deferred Tax 0.00 0.0 0.00 0.00 0.00 0.00 7 Net Profit / (Loss) for the period lt.42 d.34 (r r.23) 14.76 (s2.e2') 17.81 8 Other Comprehensive Income(Loss) (net of tax) (Refer Not No. 5) 0.00 0.00 0.00 0.00 0.00 0.00 9 Total Comprehensive Incomey'(Ilss) for the period 18.42 4.34 (11J3) 14.16 (s2.92' 17.81 ia 55.00 ll Other Equity 17.81 t2 Earnings per equity share: (1) Basic 0.16 0.07 {0.22) 0.23 (1.06) 0.36 (2) Dituted 0.16 0.07 (0.22') o.23 (r.06) 0.36 ft-sp {s{1as l.imiteii (Formerly Kaown as Alka India Limired) Place: Ahmedabad I)ate : November 03,2026 Shasankan Pillai Managing Dire*tor DIN: 08529650 Notes: I The above Standalone Finacial Results wre rerie*-ed by Audit Comine ed @proved by fie Boud of Dirrctors al its meting held on Novmber 03, 2026. Thc statutory udilor haye wied out limited miew of rfiffi Srada.lone Finucial Rmults md have issued a modified report (Qualified Opinion) on thre results. 2 The Company has only single Reportable Business Segment in tm of requilmos of lnd AS 108. 3 Prwiore quarta's figum have bm re-grouped i rearaged whorever neceswy- 4 Thes madited finilcial statments re prepaed in rcordare with Indian Ammting Stmdads (lnd AS) prcs&ibed unds Section 133 of the Companies Act read with the Compmies(lndim A@uting Standuds) Rules" 2015, ru amended fim timctotime. 5 Duitrg tte qunter ended S€ptembs 30- 2026, 0n mpmy hB allotted 20,00,00.000 wama mvqtibl€ into €quity $m of Re. ll- aclr, purswt to reipt of in- principle appioval recehed ftom Exchmge daed August 07, 2026 md resolution passed by Sueholdm in ihe Extra4rdinary Cmeml Meting ofthe ompny held oa lwa27.2A26 For Audroc Limited (Formerly Known as AIka India Limited) Place : Ahmedabad Date : November 03,2026 Shesankan Pillai Menaging Dircctor DIN: &8s29650 Statement of Assets and Liabilities Standalone (Rs. in Lakh) Particulars As et 30th Sep. 2026 As at 3lst March.2026 Unaudited Audited Assets Non Current Assets Properry* Plant and Equipement 54.40 Capital Work In Progress Other Intangible Assets lntangible assets under Development Financial Assets i\ InuFchpnt n rvl 469.34 iD Loan 0.00 0.00 iii) Other Financial Assets 0.00 0.00 Deferred Tax Assets (net) 0.00 0.00 Other non current Assets 0.00 0.00 Total Non Current Assets 54.40 469.34 Current Assets lnventories 943.01 0.00 Financial Assets i) Trade Receivable 746.69 2s0.21 iD Cash and Cash Equivalents 2_60 2.62 iii) hans & Advances 5,6s7.25 250.48 Other Current Assets 0.00 19.28 Totel Cnreat Assets 7)49.55 522.59 Total Assets 7.403.95 991.93 B) Equitv and Liabitities Equity Share Capital 65.00 50.00 Other Equity 17.58 17.8t Share Application Money 7,039.35 0.00 Total Equity 7,1 1.93 67.81 Non Currcnt Liebilities Financirl Liabilities i) Borrowings 134.09 780.45 Defered Tax Liabilities 0.00 0.00 Total Non Current Liabilities 134.09 780.45 Current Liebilities i) Bonowings 0.00 0.00 ii) Trade Payables 136.48 138.48 iii) Other Financial Liabilities 0.00 0.00 Provisions 0.00 0.00 Other Current Liabilities 11.45 519 Total Current Liebilities 141.93 143.67 Tolal Euuitr anrl Liabilitis 7,403.95 991.93 By Order ofthe Board ofDirectors For Audroc Limited Place Ahmedabad (Formerly as Alka lndia Limited) Date November 03-2026 Shasanken Pillai Managing Director DIN :08529650 Standalone Cash Flow Statement Period ended Period endcd Perticulars 30.09.2026 31.o3.2026 Unaudited Audited (A) Cash FIow from oneratins Activities Profrt for the financial year ( Profit Before Tax) 14.76 17.8t Adjusnnents for: Tax on pmfit Depriciation and amortisation f)eferred Tax Assets Increase / (Decrease) in provisions Prior Period Adiustments Operatiag clsh florr.s befcre movemeets in working capital 14.76 17.81 Decrease/Oncrease) in Inventories (943.01) Decrease/Oncrease) in Trade Receivables (4e6.48) {250.21) (lncrease)/Decrease in Long term loans and advances (s,406.77) Decrease/(lncrcase) in other curent assets 19.28 (9.09) Other Non cunEnt Assets 5,0t 3.55 Increase/(Decrease) in Other Current Iiabilities 6.26 Increase/(Decrease) in trade payables (2.00) 138.48 lncrease/@ecrease) in Other Financial liabilities 39.62 Cash qenerated by operation (6,822.72) 4,932.35 Taxes paid Net cash inflow from operating activities (A) (6,807.%) 4,950.16 (B) Cash Flow from [nvesting activitics Proceeds of disposal of fixed assests Proceeds of disposal of Investments 469.35 (PurchaselSale of fi xed assests (54.40) (Purchase/Sale of investments Net cash used in investing activities (B) 414.95 (c) Cash Flow from Financirg activities Proceeds from issue ofshare capital 7,039.35 (4,9s0.00) Reserve & Sumlus disposed off Proceeds from Borrowings (646.36) Net cash used in investing activities (C ) 6,392.99 (4.950.00) (D) Net (decreaselincrease in cash and cash equivalents (0.02) 0.16 Cash and cash equivalents at beginning ofyear 2-62 2.46 Cash and cash equivalents at end ofvear 2.69 2.62 Cash and cash equivalents Cash in Hand Balances with banks 2.60 2.62 By Order of thc Bmrd of Directors For Audroc Limited Place: Ahmedabad as Alka India Limited) I)ate : November 03,2026 Shasanken Pillei Managing Director DIN :08529650