Out come of Board of Director meeting held on 04.11.2026 for approval of 2nd Qarter/ Half year ended on 30.09.2026 at 3:05 and concluded at 3:43

Date: 04 November 2026 The General Manager, Department of Corporate Services BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001 Scrip Code: 533427 Subject: Outcome of Board Meeting held on 04 November 2026 - Unaudited Financial Results for the quarter and half- year ended 30 September 2026 and Related Party Transactions. Dear Sir / Madam, Pursuant to Regulations 30 and 33 read with Schedule III and Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of VMS Industries Limited, at its meeting held today, Wednesday, 04 November 2026, inter alia: 1. Financial Results: Considered and approved the Unaudited Financial Results Standalone , as applicable] for the second quarter and half-year ended 30 September 2026, including the Statement of Assets and Liabilities and Statement of Cash Flows for the half-year, together with the Limited Review Report of the Statutory Auditors M/s S N SHAH AND ASSOCIATES LLP 2. Related Party Transactions: Took on record the disclosure of Related Party Transactions for the half- year ended 30 September 2026 under Regulation 23(9), to be submitted in the prescribed format as part of Integrated Filing (Financial). The Board Meeting commenced at 03:05 PM and concluded at 03:43PM. We request you to take the above on record. The relevant financial results, Limited Review Report and Related Party Transaction disclosure are enclosed for your reference. Yours faithfully, For VMS Industries Limited Hemal Patel Company Secretary & Compliance Officer ACS: 24693 Enclosures: (1) Unaudited Financial Results (including Assets & Liabilities and Cash Flows); (2) Limited Review Report; (3) Half-yearly Related Party Transaction Disclosure. Mm SN Shah & Associates LLP S WN Shah & Assoeciates & www.snshahassociates.com Ra info@snshahassociates.com INDIA Chartered Accountants t (mM) 98244 31031 il (0) 079-40098280 Independent Auditor’s Review Report On Standalone Unaudited Quarterly Financial Results and Year to Date Financial Results of VMS Industries Limited Pursuant to the Regulations 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) Review Report to, The Board of Directors of, VMS INDUSTRIES LIMITED 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results (“the Statement”) of VMS Industries Limited (“the Company”), for the quarter ended on 30 September, 2026 and year to date results from 1s* April, 2026 to 30 September, 2026, attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 and Regulation 52 of the SEBI(Listing Obligations and Disclosure Requirements) Regulations,2015 (as amended), including relevant circulars issued by the SEBI from time to time. 2. This Statement which is the responsibility of the Company’s Management approved by the 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 1 Act, 2013 (‘the Act') read with relevant rules issued there-under and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the Listing Obligations and Disclosure Requirements. Our responsibility is to express a conclusion on the Statement based on our review. sapan House, Opp. Municipal Market, C.G. Road, Navrangpura, Ahmedabad, Gujarat - 380009 .loa 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 (the ICAI). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company’s personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. 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. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of Unaudited Financial Results, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (Ind-AS) specified under section 133 of the Companies Act, 2013, read with applicable rules issued there-under and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of regulations 33 and 52 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, S N SHAH & ASSOCIATES LLP, CHARTERED ACCOUNTANTS, FIRM REG. NO.: 109782W/W101311 FIROJ BODLA 2 raw. s09782W/ PARTNER 120 \ OE AMEDABAD M. NO.: 126770 DATE: NOVEMBER 04, 2026 PLACE: AHMEDABAD UDIN: 26126770TMROPL1669 VMS INDUSTRIES LIMITED CIN: 741Re 4g 0d. G J1Of 9f 9ic 1e P: LC80 08 1-C 6- 7, 1 4P innac Wl ee b siB tu es in : e wss w w.Pa vr mk s, ilC .or cp oo mr ate e maR io la d, : inP fr oa @h vl ma sd in la .g ia nr , TelA h :m Pe hd . ab Noa .d : -3 +8 90 1-0 71 95 - 40320484 n-Audited Standalone Fir [Rs. In Lakhs] I Income [a] |Revenue From Operations [b] ]Other Income 1,906.68 4,482.59 4,257.66 6,389.27 8,222.08 15,743.05 Il | Total Income(a+ b) 169.05 152.76 125.69 321.81 279.48 Ill | Expenses: 2,075.73 4,635.35 4,383.35 6,711.08 8,501.56 16,47 40 96 .. 22 83 [a] |Cost of Materials Consumed [b] |Purchase of Stock in Trade 353.34 811.80 1,094.53 1,165.14 2,990.47 4,462.20 ) E[ iC n h o pa -n ln Te org a ye d es e si n BI en nv ee fn it to sr ie Es peof sF ei sn ished Goods, Work in Prog 6r ess and Sto ° ck ae 55 0 9 19 .. 80 1c9 d | if3,53 (4 3 . .4 98 9) 11 ,, 09 47 44 .. 42 60 | 4, 41 93 73 .. 85 27 13 ,, 44 14 07 .. 70 59 19 ,, 23 49 62 .. 94 80 [e] |Finance Costs 87.86 77.89 72.40 a 165.75 | 176.29 323.11 [f] |Depreciation and Amortisation Expenses 380.56 65.71 33.00 446.27 119.70 392.23 [g] |Other Expenses 16.81 17.00 18.28 33:81 37.54 70.73 IV |Total Expenses 81.49 68.27 82.08 149.76 194.59 349.77 VV Iv E“P xcepa tion al Itb ee mf so re exceptioinoanlal and extraordini ary ii tems and tax 2,02 50 4. .79 76 4,57 a1 a. e16 4,31 B8 an. a9 s5 6, 15 19 82 ,. 91 62 8, 137 26 5. 44 33 16, a237. 42 VII | Profit Before Extraordinary Items and Tax (V-VI) : s = - . 5 Vill Extraordinary Items 54.77 64.19 64.40 118.96 125.13 211.87 IX |Profit Before Tax (VII-VIII) = < zs = = a X | Tax Expenses: 54.77 64.19 64.40 118.96 125.13 211.87 (a) |Current Tax (( cb )) || MD Ae Tfe r Cr ee dd Ta Ex ntitlement (( 07 .. 07 52 )) (1 (6 0. .9 958 )) (1 (6 0. .8 75 6)) (2 (4 1. .07 00 )) (3 (3 1. .0 816 )) (6 (3 2. .2 34 4)) (d) |Income tax of earlier years - - - - - - Total Tax Expenses - - - - - - XI |Profit(loss) for the Period from Continuing Operations(IX-X) (7.77) (17.93) (17.61) (25.70) (34.87) (65.58) XII | Profit(loss) for the Period from Discontinuing operations 47.00 46.26 46.79 93.26 90.26 146.29 XIII |Tax expenses of Discontinuing operations - - - - - - x XI VV {XP I Nr I eIo t)f i Pt r( ol fo is ts () osfo sr t fh oe tP he er io Pd rif or do m (Xd I-i Xs Ic Vo )n tinuing operations (after tax) (XII- -- -- 7= -a ;& :- XVI | Other Comprehensive Income 47.00 46.26 46.79 93.26 90.26 146.29 [a] | Items that will not be reclassified to Profit or Loss (Net of Tax) - - [b] |Items that will be r [Showing first 8,000 characters — download PDF for full document]