Outcome of Board Meeting

ROLEX RINGS LIMITED [CIN: L28910GJ2003PLC041991] Regd. Office:-BEHIND GLOWTECH STEEL PRIVATE LIMITED, GONDAL ROAD, KOTHARIA, RAJKOT Phone: (281) 2782577/2782677 Email: compliance@rolexrings.com website. www.rolexrings.com Ref. RolexRings/Reg33/Results-September 2026/ 1 04th November, 2026 To, To Corporate Relationship Department, National Stock Exchange of India Limited BSE Limited, Exchang e Plaza, C-1, Block G Phiroze JeeJeebhoy Towers, Dalal Street, Bandra Kurla Complex Mumbai-400001 Bandra (E), Mumbai – 400 051 Script Code: 543325 Script Symbol: ROLEXRINGS Sub: Outcome of Board Meeting held on Wednesday, 04th November, 2026 Dear Sir/Madam, Pursuant to Regulation 30 read with Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and amendments thereof, we would like to inform you that the meeting of Board of Directors of the Company was held today i.e. Wednesday, 04th November, 2026 and transacted the following: 1. Considered and approved Standalone Unaudited Financial Results for the quarter and half year ended on 30th September, 2026 along with Auditor’s Limited Review Report thereon; The said financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company, at their meeting held today. In this connection, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 we are enclosing herewith the following documents: 1. Unaudited Financial Results for the quarter and half year ended on 30th September, 2026 and Limited Review Report issued by Statutory Auditors of the Company 2. Statements of Assets and Liabilities 3. Cash Flow Statement The Meeting was and concluded at 01:10 PM Thanking You, Yours faithfully, For Rolex Rings Limited Hiren D. Doshi 21st Floor, B Wing, Privilon Ambli BRT Road, Behind Iskcon Temple SRBC&cCOLLP Off SG Highway. Ahmedabad - 380 059, india Tel: +91 79 6608 3900 Chartered Accountants Independent Auditor’s Review Report on the Quarterly and Year to Date Unaudited 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 Rolex Rings Limited k. We have reviewed the accompanying statement of unaudited financial results of Rolex Rings Limited (the “Company™) for the quarter ended September 30, 2026 and year to date from April 01, 2026 to September 30, 2026 (the “Statement”) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations™). 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, (Ind AS 34) “Interim Financial Reporting” 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. 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 Iree 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. 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 the aforesaid Indian Accounting Standards (‘Ind AS’) specified under Section 133 oft he 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 SR&B COCLLP Chartered Accountants ICAI Firm registration number: 324982E/E300003 (ot —- per Sumit Kumar Agrawal Partner Membership No.: 135859 UDIN: 2612 S6SQMYFRUWF339 Place: Pune Date: November 04, 2026 SRB.CHCOLLP, 8 Limited Lispilly Partnersnip witn LLP Igentity No, AAB 4318 Regd. Office : 22, Camac Streat, Bloch B’ 3rd Floor, Koikala 700 016 ROLEX RINGS LIMITED [CIN: L28910GJ2003PLC041991] Regd. Office:- BEHIND GLOWTECH STEEL PRIVATE LIMITED, GONDAL ROAD, KOTHARIA, RAIKOT Phone: 0281 2782577 Email: compliance@rolexrings.com website. wwuw.rolexrings.com Statement of Assets and Liabilities as at September 30, 2026 (Z_in Millions, except as stated otherwise ) Particulars As at 30.09.2026 As at 31.03.2026 Unaudited Audited Assets Non-current assets Property, plant and equipment 4,359.49 446224 Capital work-in-progress 394.99 385.82 658 731 Intangible assets 2.00 - Intangible assets under development Financial assets 239.75 20027 () Other financial assets 155.31 155.58 Income tax assets (net) 33.75 19.36 Other non-current assets Total non-current assets 5,191.87 5,230.58 Current assets 2,990.10 2,349.84 Inventories Financial assets 1,786.02 2,882.46 (a) Investments. 2,668.47 2,196.27 (b) Trade receivables 729.80 693.06 (c) Cash and cash equivalents (d) Bank balances other than Cash and cash equivalents 90.49 98.51 031 030 () Loans 10.46 45.19 (f) Other financial assets 262.43 21525 Other current assets 8,538.08 8,480.88 Total current assets 13,728.85 13,711.46 Total Assets Equity and liabilities Equity 262.33 272.33 Equity Share Capital 11,394.62 11,863.44 Other equity 11,656.95 12,135.77 Total equity Liabilities Non-Current liabilities: 40.05 40.71 Provisions 518.70 508.32 Deferred tax liabilities (net) 558.75 549.03 Total non-current liabilities Current liabilities: Financial iabilities T otr aa ld e up ta sy ta ab ndl ie ns g dues of Micro Enterprises and Small Enterprises 118.42 85.37 _ Total outstanding dues of creditors other than Micro Enterprises & Small 1172.58 835.16 Enterprises 69.76 73.19 (b) Other financial liabilties 10.00 1023 Other liabiliies 22,60 19.38 Provisions 120.89 333 Current tax liabilities (net) 1,514.25 1,026.66 Total current liabilities 2,073.00 1,575.69 Total liabilities 13,729.95 13,711.46 Total Equity and Liabilities {see accompanying notes (o the financial results) = For Rolex Rings Limited y AANGS X 0/> / S N\ A 'z Y/ 4 4 \1'_*‘1 Sif| Manesh Madeka Date: November 04, 2026 \J\V — <£'7 74 gmig : :\gg;réde Managing Director Place: Rajkot SIGHED FOR IDENTIFICATION PURPOSES ONLY SRBc& Co SRBC & CO LLP ROLEX RINGS LIMITED [CIN: L28910G12003PLC041991] Regd. Office:- BEHIND GLOWTECH STEEL PRIVATE LIMITED, GONDAL ROAD, KOTHARIA, RAJKOT Phone: 0281 6699577 |: compliance @rolexrings.com website. wwuw.rolexrings.com STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 (% in Millions except as stated otherwise ) Quarter Ended Half Year Ended Year Ended Srio Particulars 3 U0 n. a0 u9 d. i2 t0 e2 d6 | 3 U0 n. a0 u6 d. i2 t0 e2 d6 | 3 U0 n. a0 u9 d. i2 t0 e2 d5 | U3 n0. a0 u9 d. i2 t0 e [Showing first 8,000 characters — download PDF for full document]