Considered and approved Unaudited Financial Results (Standalone) for the Quarter and Half Year ended 30th September 2026

November 4, 2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street Mumbai – 400 001 BSE Scrip Code: 505737 Subject: Outcome of Board Meeting Dear Sir/Madam, Pursuant to Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations"), we wish to inform you that the Board of Directors of the Company, at its meeting held today, i.e., November 4, 2026, has, inter alia, considered and approved the Un-Audited Financial Results (Standalone) of the Company for the quarter and half year ended September 30, 2026, as reviewed and recommended by the Audit Committee. In this regard, please find enclosed the Un-Audited Financial Results (Standalone) of the Company for the quarter and half year ended September 30, 2026, along with the Limited Review Report issued by the Statutory Auditors of the Company. Further, the Board Meeting commenced at 11:30 A.M. and concluded at 12:55 P.M. We request you to kindly take the above information on record. Thanking you, Yours faithfully, For International Combustion (India) Limited Kundan Jaiswal Company Secretary & Compliance Officer Enclo: As Above RAY&RAY (.'HARTTRED ACCOUNrANrs Webel Bhavan, Ground Floor, Black - EP & GP, Sector V, Salt Lake. Kolkata - 700 091 Tel. : +91-334064 8107 / 8108 / 8109 E-mail : raynray@raynray.net Independent Auditor’s Review Report The Board of Directors of International Combustion (India) Limited 1. We have reviewed the accompanying Statement of unaudited financial results of International Combustion (India) Limited (“the Company”) for the quarter and half year ended 30th September, 2026 ('the Statement’) attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement, which is the responsibility of the Company’s Management and approved by the 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”) 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. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 241 0, “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 financial statements are free of material misstatements. A review is limited primarily to inquiries of Company’s personnel responsible for financial and accounting matters and applying analytical and other review procedures to MUMBAI + NEW D£LHje BANbALORE• CHENNAI E-mail : raynrayho@raynray.net RAY&RAY CHARTERED ACCOUNrANrs financial data and thus provides Less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited financial results prepared in accordance with applicable accounting standards (Ind AS) under section 133 of the Act, read with relevant rules issued thereunder and other recognized accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For RAY & RAY Chartered Accountants (Firm Registration No. 301072E) Place: Kolkata Date: 4th November, 2026 fW Keb oe ltl rB t8hl .v Ia In (K. K. GKOSH) Partner Membership No. 059781 U DIN: 26059781WQSLSU21 53 IVIERNATIONAL COMBUSTION (INDIA) UMrrED ON: L36912WB1936PL008588 Registered Office: Infinity Benchmark, lab Floor, PIOt No. CPl, Block EP & GP, Sector V, Salt lake Electronia Compla, Kolkata 7tX) CBI Tel. No.:+91(33)4 (BO 3(m; oman: info@internationalcombustion.in Website: www.internationalcombustion.in (Rb in Lakh) Quarter Ended r Year ended Particulars 30.09+2026 1 30.06o20261 3 0.09.2025 1 30.09.2026 1 30.09.2025 31.03.2026 I I Md ted) 1. Revenue from operations 7847.36 6591.05 7533.48 14438.41 13522.05 29340.48 2.Other Income 27.24 57.25 23.92 1 84.49 67.07 126.20 3.maI Income (1+2) 7874.60 664130 7 13589.12 29466.68 & Expensu {a) Cost of materials consumed 4588.92 1 3941.20 1 398055 1 8s30.12 1 7106.79 1 15767.24 (b) Purchases of stock-in-trade (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (193.17) (421.90) (8.04) (615.07) (269.51) , (95.08) (d) Employee tnnefits expense 213237 1962.46 1980.99 4094.83 3647.34 7376.82 (e) Finance costs 91.47 82.62 69.92 174.09 173.78 346.45 (f) Depreciation and amortisation expense 171.03 167.39 162.76 338.42 328.78 678.85 (g) Other expenses 1536.01 1363.94 1357.76 2899.95 2681.59 S.MBgnses 8326.63 7095.71 7543.94E 1 5422.34 13668.77 29735.31 Profit / (Loss) before exceptional items and tax (3 - 5) (452.03) 13.46[–(T899r.44–) Tj–(79.65) (268.63) Exceptional Items 51 8. Profit / (Loss) before tax (6 - 7) D4 2.03)_ 7 3 W9 liM1)1 9.ITax expense (1) Current tax (2) Tax adjustment for earlier year (11.59) (2) Deferred tax charge / (reversal) 1.524 1.69 (68.89) 10P 5 9 (81.34) (239.15) I B7 10.92 Ml a6 US 43.66 (ii) Income tax relating to items that will not be redassified to profit or loss 19.06 (2.84) 5.68 16.22[––T11.3r6–TI(11.35) B (i) Items that will be reclassified to profit or loss (ii) Income tax relating to items that will be reclassIfIed to profltaFss I O –––t 5 8 (109.00) (206.84) c Share) 239.03 1 239.03 239.03 1 239.03 239.03 239.03 I 12885.42 a d R£lO/- each): H (1) Basic ( Rs.) M(18n96–) 1 Ti(1m&70) (35.66) (3.40) M(10.01) DFt ;;i [---– Do .(35.66) (3.40) SI. Quarter Ended Half Year Ended 30.09.20261 3 0.o&20261 3 0.09.2025 13 0.09.2026 30.09.2025 Mineral & Material Processing & Handling Equipment 4548.89 3736.46 4338.84 1 828535 80G7.06 1 17304.28 % box 2305.36 1964.22 2 9 6 Building Material r9H3 F N Lee st :R Ine tv ee r-n su ee mfr eo nt transfers l–-–78 49 31 ..1 89 66 43 3C .1 00 51-7 165 27 4. 37 19F T1-45 82 65 .. 82 89F-137 28 67 5. .8 70 29855.91 e 784736 659LOS 7533.48 14438.41 13522.05 29340.48 mMin aera lI &i iMFatearialn Pr=ocessing & Handling Equipment 947.15 809.70 1008.35 1756.85 1 B921 i.4 R3 3936.09 (IM .67) ( 128.94) 15.92 (313.61) (324.75) a mIdin og Material ( 140.31) ( 175.60) 04 (315.91) (173,70) (328.74) 622.17 505.16 1127.33 1725.41 3282.60 Less: Finance Costs 91.47 82.62 69.92 174.09 173.78 346.45 Ether un-allocable expenditure, net of unallocable Inc 982.73 869.95 898.71 1852.68 1631.28 3255.78 Profit before Tax ms (447.41) 13+46 W8 W9 1319.63) C Ment Assets Hand!mnnt Mineral & Material Processing & 10150.45 9277.29 8860.33 10150.45 8860.33 9258.20 e 7654.76 6556.01 6679.82 7654.76 6679.82 6868.91 Building Material 3645.16 3634.26 3151.56 3645.16 3151.56 U nalloated/Corporate Assets 250658 3445.71 2506.58 3445.71 3846.94 Total Segment Assets 23956.95 22827.04 221 37.42 23956+95 22137.42 2341Z03 Mr ent Liabilities Mineral & Material Processing & Handling Equipment 4892.76 4190.35 4123.66 4892.76 4123.66 4303.15 Fe=;FmrX:all;i 2710.16 2095.45 1700.06 271016 1700.06 2218.72 Building Material 345.17 348.74 30238 345.17 302.38 480.2, 1 1 1 1 Unallocated/Corporate Liabilites 427.92 332233.8.855 996699..0099 442277..9922 1 969.09 371.5: %MBta EB© aI Segment Liabilities 7095.19 7373.7- As on 1 As on Statement of [Showing first 8,000 characters — download PDF for full document]