Outcome of Board Meeting

MBFSL/CS/2026-27 4th November, 2026 To, To, Department of Corporate Relations, National Stock Exchange of India Ltd, BSE Limited, Exchange Plaza, C- 1, Block G, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, Bandra (East), Dalal Street, Mumbai – 400001 Mumbai– 400051 Scrip Code : 543253 Scrip Symbol : BECTORFOOD SUB: Outcome of the Board Meeting Dear Sir, Pursuant to the requirements of Regulation 30 & 33 read with Part A of Schedule III of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, we hereby inform you that the Board of Directors of Mrs. Bectors Food Specialties Limited (the “Company”), at its meeting held today, i.e. 4th November, 2026, has considered and approved the following: 1. Un-Audited Consolidated Financial Results of the Company for the Quarter and half year ended September 30, 2026 along with the Limited Review Report thereon issued by M/s. Walker Chandiok & Co. LLP, Statutory Auditors of the Company; 2. Un-Audited Standalone Financial Results of the Company for the Quarter and half year ended September 30, 2026 along the Limited Review Report thereon issued by M/s. Walker Chandiok & Co. LLP, Statutory Auditors of the Company. The meeting of the Board of Directors commenced at 10:30 Hrs IST and was concluded at 12:30 Hrs IST. This is submitted for your kind information and necessary records. Yours sincerely, Thanking you, For Mrs. Bectors Food Specialities Limited Atul Sud Company Secretary and Compliance Officer M.No. F10412 Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of the Mrs. Bectors Food Specialities Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Mrs. Bectors Food Specialities Limited 1. We have reviewed the accompanying statement of consolidated unaudited financial results (‘the Statement’) of Mrs. Bectors Food Specialities Limited (‘the Holding Company’) and its subsidiaries (the Holding Company and its subsidiaries together referred to as ‘the Group’) and its associate (refer Annexure 1 for the list of subsidiaries and associate included in the Statement) for the quarter ended 30 September 2026 and the consolidated year to date results for the period 01 April 2026 to 30 September 2026, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’). 2. This Statement, which is the responsibility of the Holding Company’s management and approved by the Holding Company's Board of Directors, has been prepared 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 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of 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. 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 the Standards on Auditing specified under section 143(10) of the Act, 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. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable. 4. Based on our review conducted and procedures performed as stated in paragraph 3 above and upon consideration of the review reports of the other auditor referred to in paragraph 5 below, 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 Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of the Mrs. Bectors Food Specialities Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) 5. The Statement includes the Group’s share of net loss after tax of ₹ 0.11 millions and ₹ 0.37 millions and total comprehensive loss of ₹ 0.11 millions and ₹ 0.37 millions, for the quarter and six-month period ended on 30 September 2026, respectively, as considered in the Statement, in respect of 1 associate, whose interim financial results have not been reviewed by us. These interim financial results have been reviewed by other auditor whose review report has been furnished to us by the management, and our conclusion in so far as it relates to the amounts and disclosures included in respect of this associate is based solely on the review report of such other auditor and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of this matter with respect to our reliance on the work done by and the report of the other auditor. 6. The Statement includes the interim financial information of 2 subsidiaries, which have not been reviewed by their auditors, whose interim financial information reflects total assets of ₹ 243.74 millions as at 30 September 2026, and total revenues of ₹ 31.84 millions and ₹ 73.30 millions, net loss after tax of ₹ 1.47 millions and ₹ 5.66 millions, total comprehensive loss of ₹ 1.47 millions and ₹ 5.66 millions for the quarter and six-month period ended 30 September 2026 respectively, cash inflow (net) of ₹ 9.75 millions for the period ended 30 September 2026 as considered in the Statement. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, are based solely on such unreviewed interim financial information. According to the information and explanations given to us by the management, these interim financial information are not material to the Group. Our conclusion is not modified in respect of this matter with respect to our reliance on the financial information certified by the Board of Directors. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Tarun Gupta Partner Membership No. 507892 UDIN: 26507892TGLTHQ5636 Place: Gurugram Date: 04 November 2026 Chartered Accountants Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of the Mrs. Bectors Food Specialities Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) Annexure 1 List of entities included in the Statement S.No. Name Relationship with the Holding Company 1 Bakebest Foods Private Limited Wholly owned subsidiary 2 Mrs. Bectors English Oven Limited Wholly owned subsidiary 3 Mrs. Bectors Food International FZE Wholly owned subsidia [Showing first 8,000 characters — download PDF for full document]