Board has approved financial results for 30.09.2026 in its meeting held today i.e. 04.11.2026

anand RAYONS LTD November 04, 2026 To, - BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort Mumbai —400001 SCRIP CODE: 542721 Dear Sir/Madam, Sub: Outcome of Board Meeting held on November 04, 2026 Pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 the Board of Directors of the Company in its meeting held today i.e. Wednesday, 4™ November, 2026 has considered and approved the following: 1. Standalone Unaudited Financial Results of the company for the quarter and half year ended September 30, 2026. 2. Limited Review Report on the Standalone Unaudited Financial Results of the company An extract of the aforementioned results will be published in the newspapers in accordance with the Listing Regulations. Kindly take the same on your record and oblige us. The Board meeting commenced at 03:00 pm and concluded at 03:30 pm Yours faithfully, For ANAND RAYONS LIMITED / i P A/@ AW Y £y ANAND BAKSHI (Managing Director) ANAND RAYONS LIMITED Registered Office: 305-306, Jay Sagar Complex, B/h. Sub Jail, Khatodara, Surat -395 002. Ph : +91-261-4005667 Web Site: www.anandrayons.com, Email: -info@anandrayons.com, anandrayons|td@gmail.com, CIN: L51909GJ2018PLC104200 anand Standalone Statement of Assets & Liabilities RAYONS LTD (Rs. in Lacs) Sz PARTICULARS HalfYear ||y, Ended oL pared 31/03/2026 30/09/2026 I ASSETS:- | | NON-CURRENT ASSETS : - | | | @ Fixed Assets : - - | (i) Tangible Assets 103.80 I 106.74 (i) Capital Work-In-Progress 216.41 | 216.41 (b) Non-Current Investment | 4.00 | 4.00 (c) Deferred Tax Asscts (Net) 1116 11.16 | (d) Other Non-Current Assets 19341 | | 207.01 Sub Total Non-Current Assets 528.79 | 54532 CURRENT ASSETS : - ‘ i (2) Inventories | 93806 | | 770.24 (b) Trade Receivables 1001007 | | 8655.56 (¢) Cash and Cash Equivalents 1746.03 | | 340023 [ (d) Short-Term Loans and Advances | 2937.79 1937.98 i Sub Total Current Assets | 1563196 1476402 | TOTAL ASSETS 16160.74 15309.34 I EQUITY AND LIABILITIES:- | SHAREHOLDERS' FUNDS : - | (a) Share Capital 219084 | 2146.99 (b) Reserves and Surplus 8442.15 7606.83 (c) Money received against Share Warrant | 377.98 | 463.48 | Total Sharcholder's Funds 11010.96 10217.30 N-CURRENT LIABILITIES : - | | Financial Liabilities | (a) Long Term Borrowing 112.73 105.05 Sub Total Non-Current Liabilitics ns || 105.05 | CURRENT LIABILITIE:S - | I | | Financial Liabilities | | | | (a) Short Term Borrowings | 3143.83 3490.18 (b) Trade Payable Total Outstanding dues of Micro and Small Enterprises - - [ Total Outstanding dues of creditors other than Micro and Small Enterprises 791.64 | | 365.12 | (c) Other Current Liabilities | Total Outstanding dues of Micro and Small Enterprises | - - Total Outstanding dues of creditors other than Micro and Small Enterprises | 1101.58 878.34 (d) Short Term Provisions - 253.35 o Sub Total Non-Current Liabilities 5037.05 4986.99 ; 16160.74 15309.34 TOTAL EQUITY AND LIABILITIES For and on behalf of Board of Directors of ANAND R/}XONS LlMlTE/}li Anand Gokul Bakshi SURAT : - 4th November, ZOMAND RAVONS LMITER Chairman - 01942639 Registered Office: 305-306, Jay Sagar Complex, B/h. Sub Jail, Khatodara, Surat -395 002. Ph : +91-261-4005667 Web Site: www.anandrayons.com, Email: -info@anandrayons.com, anandrayonsltd@gmail.com, CIN: L51909GJ2018PLC104200 anand RAYONS LTD Statement of Standalone Unaudited Financial Results for the Quarter and Half Year Ended 30/09/2026 (Rs. in Lacs) | | Quarter Ended Half Year Ended Year Ended sr. | 30/002026 || MG2026 || 300972025 | | 30/09/2026 || 30/09/2025 | 31/03/2026 | No. | SR LG Unaudited | Unaudited || Unaudited || Unaudited || Unaudited | Audited L - Ley-09 || (€y-0n (PY-Q2) || (CY-HY | (pY-H1) || FY-2025-26 1 REVENUE FROM OPERATIONS ‘ | “ | Revenue from Operations | 1450288 | 955812 | 1122543 | 2406100 | 1882081 | 4329715 || Other Income il s6.22 || 66.60 6525 | 122.83 96.36 237.32 1=s] TOTAL INCOME || Tuasso0 || w2473 112008 || 2418383 | 18917.07 4353447 n EXPEI\SESi - ‘; | | | (i) Cost of Materials Consumed || 1390619 | 904033 | 1078825 || 2294652 | 1812028 41251.10 (i) Employcc Benefits Expensc 5954 || 5221 4368 | 1175 | 8129 178.90 (iii) Finance Costs 43.61 5436 4053 | 9797 58.94 || 23045 | (iv) Depreciation and Amortization Expense 6.02 || 5.63 872 | 11.65 | 17.33 || 3472 (v) Other Expenses ‘ 238.47 || 24031 1 25967 | 478.78 | 371.80 I 866.48 | TOTAL EXPENSES || 1425383 9392.84 | 1114085 || 23646.67 | 18649.63 || 42561.64 111 PROFIT BEFORE EXCEPTIONAL AND | If | | EXTRAORDINARY ITEMS& TAX (1-11) 30527 || 23189 | 14983 53716 || 267.54 972.83 TV EXCEPTIONAL ITEMS | -l - = = = % vV PROFIT BEFORE EXTRAORDINARY Il | ITEMS AND TAX ([1-1V) 30527 23189 149.83 53716 || 26754 || 972.83 VI EXTRAORDINARY ITEMS | - - e o] - & VII PROFIT BEFTAOX (RV- EV1) 30527 | 23189 || 14983 537.16 || 267.54 | 972.83 VI TAX EXPENSE : - i | Il (i) Current Tax = = = 4 = ] = 250.60 (i) Deferred Tax 2 | e | 0 = (2.82) I.f:zi,‘HlL‘;OgS'S";w FOR THE THEEEPE| RIOD AFTEXA R ( 305.2 ; 23189 | 14983 1|1| 5306 || 26754 | 725.05 X OTHER COMPREHENSIVE INCOME | Il | [ Item that will not be reclassificd to Profit or Loss (Consisting of | ‘ | | remeasurement of not dofincd benefit lisbilties) | T . B - Income tax relating to items that will not be reclassified to Profit or =l - 1 | E - g 5 Loss VT EO AT RA L (C IO XM +P X)R EHENSIVE INCOME FOR THE ‘ 30527 |[ 23189 |] 14983 537.16 267.54 725.05 X1 |Paid-up Equity Share Capital (Face value of Rs. 10/~ cach) || 2190.84 214699 | 212990 219084 | 2129.90 214699 XIL | Other Fquity (excluding revaluation reserves) - = - - - 7606.83 Xt ‘E\R\il‘ll‘fi PER EQUITY SHARE: | | Basic 139 1.06|‘ 070 245 126 336 | Diluted | 139 108 072 | | 247 128 345 “The Company has adopted Indian Accounting Standards (Ind AS), prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder, with effect from Apsil 01, 2020 and accordingly these financial results have been prepared in accordance with Ind AS notified under the Companies (Indian Accounting Standsrds) Rule, 2015 as amendod by the Companics (Indian Accounting Standards) (Amendments) Rules 2016. “The above results have been reviewed by the Audit Commitice and approved by the Bosrd of Dircctors at their meeting held on 4th November, 2026, same were reviewed by the Statutory Auditor, who have issued an un-moified report thereon. Previous periods figures have becn regrouped and rearranged wherever necessary. For and on behaloff Bourd of Directors of /\r\A ND !m\ ONS LIMITED 2( 2 ZlA\ml nd Gokul Bakshi SUR:A - T4th November, 2026 Chairman- 01942639 ANAND RAYONS LIMITED Registered Office: 305-306, Jay Sagar Complex, B/h. Sub Jail, Khatodara, Surat -395 002. Ph : +91-261-4005667 Web Site: www.anandrayons.com, Email: -info@anandrayons.com, anandrayonsltd@gmail.com, CIN: L51909GJ2018PLC104200 ANAND RAYONS LIMITED ' CASH FLOW STATEMENT FOR THE HALF YEAR ENDED 30th Septem| fian __(Rs.i n BhA)Y D PARTICULAR r30/09/2026 31/03/2026 A. CASH FLOWS FROM OPERATING ACTIVITIES : - Net Profit before taxation from continuing operation (as stated) 537.16 972.83 Non cash adjustments to reconcile profit before tax to net cash flows : - 4 Depreciation and Amortisation Expenses 11.65 34.72 % Interest Income (88.56) (233.56) +% Dividend Income (0.49) (1.14) < Interest Expenses 88.70 209.57 < (Gain)/ Loss on Sale of Investment - - & Net Prior Year's Adjustment - - Effect of Exchange Rate Change - - 4 Loss/ (Profit) on Sale / Discarded Asscts (Nct) - - Operating Profit before Working Capital Changes (as stated) 548.47 982.43 Movement in Woking Capital : - 4 (Increasc) / Decrease in Trade & Other Receivables (1354.51) (3755.53) < (Increase) / Decrease in Inventories (167.82) 666.72 < (Increase) / Decrease in Loans and Advance (1997.09) 318.15 & Increase / (Decrease) in Deferred Tax Liabilities - - < (Increase) / Decrease in Deferred Tax Assets - (2.82) & (Increase) / Decrease in Trade & Other Payables 396.41 905.45 Cash Gener [Showing first 8,000 characters — download PDF for full document]