Kindly find enclosed herewith unaudited financial results for the quarter ended on 30-09-2026.

VIKR/\M Date: 04/11/2026 Gen. Manager (DCS) BSE Limited. P JT owers, Dalal Street, Fort, Mumbai-400001 SUB: COMPLIANCE OF REGULATION 33 OF SECURITIES AND EXCHANGE BOARD OF JNDIA (LISTING OBLIGATIONS AND DISCLOSURES REQUIREMENTS) REGULATIONS. 2015 FOR M/S. VIKRAM AROMA LIMITED. REF: COMPANY CODE BSE: 544371 Dear Sir, With regard to captioned subject, the Board of Directors of the Company at its meeting held on 04th November, 2026 has considered and approved the unaudited financial results for the Quarter ended on 30th September, 2026. The said financial results were accompanied by Statement of Assets & Liabilities, Cash Flow Statement & Limited Review Report given by the statutory auditor of the company. Kindly find enclosed herewith unaudited financial results for the quarter ended on 30th September, 2026 with Statement of Assets & Liabilities, Cash Flow Statement & Limited Review report in compliance of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015. You are requested to take the same on record. Thanking you. Yours sincerely, For, VIKRAM AROMA LIMITED For, VIKRAM AROMA LIMITED Director MR. ANKUR D PATEL CHAIRMAN & MANAGING DIRECTOR (DIN: 07395218) I Phone: +91-79-48481010/11/12 Di phenyl VIKRAM AROMA LIMITED, CIN NO.L24296GJ2021PLC121253 E-mail: va@vikramaroma.com - Regd. Off. A/704-714, THE CAPITAL, Science City Road, Oxide Ahmedabad -380060, Gujarat, India. Web.: www.vikramaroma.com VIKR/\M Statement of Standalone Unaudited Financial Results for the Quarter and Half Year Ended on 30th September, 2026 (Rs in lakhs Except EPS) Quarter ended on Half Year ended on Year ended on 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 Income from Operations Revenue from operation 1280.74 531.43 601.43 1812.17 1110.25 2325.24 Other Income 13.96 7.74 6.20 20.37 8.25 23.81 Total Income (I) 1294.69 539.17 607.63 1832.54 1118.50 2349.05 II Expenses a) Cost of Material Consumed 684.61 595.65 273.02 1280.26 603.15 1336.83 b) Purchase of Stock in Trade Nil Nil Nil Nil Nil Nil c) Changes in inventories of finished goods, 260.12 (415.54) 209.97 (155.41) 148.65 246.00 work-in-progress and stock-in-trade d) Employee Benefit Expense 42.66 42.36 40.92 85.02 81.95 168.49 e) Finance cost 14.18 13.24 13.30 27.54 29.52 49.43 f) Depreciation & amortization 29.72 29.36 29.50 59.08 58.23 115.34 g) Other Expenditure 143.22 139.89 109.76 281.68 260.62 500.23 Total Expenses(ll) 1174.53 404.98 676.46 1578.18 1182.13 2417.32 Ill Profit/(Loss) before extra ordinary and 120.17 134.19 (68.84) 254.36 (63.63) (68.27) exceptional Items and tax (I -II) IV Exceptional Items Nil Nil Nil Nil Nil Nil v Profit/(Loss)before extra ordinary Items and 120.17 134.19 (68.84) 254.36 (63.63) (68.27) tax (Ill -IV) VI Extra Ordinary Items Nil Nil Nil Nil Nil Nil VII Profit/ (Loss)before Tax (V-VI ) 120.17 134.19 (68.84) 254.36 (63.63) (68.27) VIII Tax expense (i) Current Tax Nil Nil Nil Nil Nil Nil (ii) Deferred Tax 27.65 35.71 (12.05) 63.36 (13.18) (29.85) (iii) Short I (Excess) provision of tax of earlier Nil Nil Nil Nil Nil Nil years IX Net Profit for the Period/Year 92.52 98.49 (56.79) 191.01 (50.45) (38.42) x Other Comprehensive Income (Net of Tax) Nil Nil Nil Nil Nil 4.32 XI Total Comprehensive Income for the period/ 92.52 98.49 (56.79) 191.01 (50.45) (34.10) Year (IX+X) XII Paid up equity share capital 313.58 313.58 313.58 313.58 313.58 313.58 Face value of Rs.10 each XIII Reserve excluding Revaluation Reserves 1790.80 Earnings Per Share of Rs.10 each (Not XIV Annualised): a) Basic in Rs. 2.95 3.14 (1.81) 6.09 (1.61) (1.23) b) Diluted in Rs. 2.95 3.14 (1.81) 6.09 (1.61) (1.23) Di phenyl VIKRAM AROMA LIMITED, CIN NO.L24296GJ2021PLC121253 Phone: +91-79-48481010/11/12 Regd. Off. A/704-714, THE CAPITAL, Science City Road, E-mail: va@vikramaroma.com Oxide Web.: www.vikramaroma.com Ahmedabad-380060, Gujarat, India. VIKR/\M Notes: 1 The above standalone financial results of the Company for the quarter and half year ended September 30, 2026 have been reviewed and recommended by the audit committee and approved by the board of directors of the Company in their meeting held on Wednesday, November 04, 2026. The auditors have carried out an limited review of the said financial results. 2 The Statement has been prepared in accordance with the companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. 3 Segment Reporting as defined in IND-AS 108 is not applicable, since the Company has only one reportable segment i.e. "Chemicals". 4 Figures of previous reporting periods hav.e been regrouped/reclassified wherever necessary to correspond with the figures of the current reporting period. Place: Ahmedabad BY ORDER OF THE BOARD OF DIRECTORS, Date: 04/11/2026 FOR, VIKRAM AROMA LIMITED Fnr, VIKRAM AROMA U1 ITED (Ankur D PatelJManaging Director (Managing Director) (DIN 07395218 ) Diphenyl VIKRAM AROMA LIMITED, CIN NO.L24296GJ2021PLC121253 Phone: +91-79-48481010/11/12 Regd. Off. A/704-714, THE CAPITAL, Science City Road, E-mail: va@vikramaroma.com Oxide Web.: www.vikramaroma.com Ahmedabad -380060, Gujarat, India. VIKR/\M Statement of Assets and Liabilities (Rs in Lakhs) Particulars As at 30/09/2026 As at 31/03/2026 A ASSETS 1 Non-Current Assets (a) (i) Property, Plant and Equipment 2,115.41 2,164.08 (ii) Capital Work-In-Progress Nil Nil (iii) Right-of-use Assets 25.53 25.97 (iv) Intangible Assets 0.17 0.30 (b) Financial Assets (i) Other Non Current Financial Assets 25.60 22.46 (c) Other Non-Current Assets a.so 4.78 Total Non-Current Assets 2,167.21 2,217.59 2 Current Assets (a) Inventories 554.42 502.12 (b) Financial Assets (i) Trade Receivables 983.87 488.82 (ii) Cash and Cash Equivalents 13.17 15.17 (iii) Other Bank Balances 51.84 51.51 (iv) Other Current Financial Assets 33.44 12.86 (c) Current Tax Assets (Net) 1.32 0.79 (d) Other Current Assets 163.59 114.11 Total Current Assets 1,801.65 1,185.38 Total Assets (1+2) 3,968.86 3,402.97 B EQUITY AND LIABILITIES 1 Equity (a) Equity Share Capital 313.58 313.58 (b) Other Equity 1,981.80 1,790.80 Total equity 2,295.38 2,104.38 LIABILITIES 2 Non-Current Liabilities (a) Financial Liabilities (i) Borrowings 120.63 135.38 (ii) Lease Liability 5.93 5.97 (b) Deferred Tax Liabilities (Net) 77.04 13.69 Total Non -Current Liabilities 203.60 155.04 3 Current liabilities (a) Financial Liabilities (i) Borrowings 216.78 172.79 (ii) Lease Liability 0.06 0.06 (iii) Trade Payables -Total outstanding dues of micro and small 17.94 132.44 enterprises -Total outstanding dues of creditors other than 1,189.89 748.38 micro and small enterprises (iv} Other Current Financial Liabilities 39.84 76.26 (b) Other Current Liabilities 3.57 13.62 (c) Provisions 1.80 Nil Total Current Liabilities 1,469.88 1,143.55 Total Equity and Liabilities (1+2+3) 3,968.86 3,402.97 Di phenyl I VIKRAM AROMA LIMITED, CIN NO.L24296GJ2021PLC121253 Phone: +91-79-48481010/11/12 Regd. Off. A/704-114, THE CAPITAL, Science City Road, E-mail: va@vikramaroma.com Oxide Ahmedabad -380060, Gujarat, India. Web.: www.vikramaroma.com VIKR/\M Statement Of Cash Flow (Rs in Lakhs) Half Year Ended Half Year Ended Particulars 30/09/2026 30/09/2025 A: Cash from Operating Activities : Profit/(Loss) before Tax 254.36 (63.62) Adjustment For : Depreciation and Amortisation Expense 59.08 58.23 Finance costs 27.54 29.52 Allowance/(Reversal) for Expected Credit Loss 15.31 (0.07) Gain on Sale of Property, Plant and Equipment Nil (0.01) Interest Income (2.77) (1.31) 99.16 86.36 Operating Profit Before Working Capital Changes: 353.52 22.74 Adjustment For: Decrease/(increase) in Other Non Current Financial Assets (3.14) (4.51) Decrease/(increase) in Inventories (52.30) 169.39 Decrease/(increase) in Trade Receivables (510.21) 2.39 Decrease/(increase) in [Showing first 8,000 characters — download PDF for full document]