UNAUDITED FINANCIAL RESULT FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026

SA" ' tI\ ......_....... Salora International Ltd. November 04. 2026 BSE Ltd. Phiroze Jeejeebhoy Towers Dalal Street MUMBAI - 400 00I. Company Scrip Code: 500370 Sub: Outcome of Board Meetinz held on 04 November 2026 Ref: RC2ulation 30 & 33 of SEBI {Listin2 Obli2ations and Disclosure Requirements) Rezulations 2015 Dear Sir, The outcome of the 309m meeting of Board of Directors held today i.e. 04 November. 2026 is given as under: 1. Unaudited Financial Results for the Quarter & half year ended 30 September 2026. The Board has approved Unaudited Financial Results of the Company for the Quarter & half year ended 30th September 2026. The copy or the Financial Results is enclosed herewith. 2. The Limited Review Report on the Financial Results by the Independent Auditor. Pursuant to Regulation 33 of the SEBI (LODR) Regulations. 2015 as amended from time to time; we do hereby confirm that the Statutory Auditors of the Company have issued a Limited Review Report with un-modified opinion on the Unaudited Financial Results of the Company for the Quarter & half year ended 30th September 2026. The copy of the Report isenclosed herewith. 3. Related Party Transactions The related party transactions for the period ended on 30th September 2026 is enclosed herewith. Regd.& Corporate Office: D-13/4,OkhlaIndustrialArea,Ph-II.NewDelhi-110020,Ph.:011-35008342, CIN:L74899DL1968PLC004962,E-mail: Info@salora.com.Website: www.salora.com Please note that the meeting of the Board of Directors commenced at 12.00 P.M. and concluded at 3:55 P.M. Thanking you, Yours faithfully, EncI.:As above CA P BAGLA & CO LLP Regd. Office 501.5th Floor, ( II\1{ ''','U D \( ( Ol VI \NT" 8·225, Okhla Indl Area, Phase· 1, IN 0 I A New Delhi· 110020 Ph.: 011-47011851, 52, 53 E-mail: admin@opbco.in Website. www.opbco.in INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERJM STANDALONE FINANCIAL RESULTS TO BOARD OF DIRECTORS OF SALORAINTERNATIONAL LIMITED. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of SALORA INTERNATIONAL L[MITEO. ("the Company") for the quarter and half year ended 30 September 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"). This Statement, which is the responsibility of the Company's management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laiddown inthe IndianAccounting Standard 34" Interim Financial Reporting" (Ind AS 34), prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India.Our responsibility isto issue a report on the Statement based onour review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Infonnation 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 the Company's personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted inaccordance with Standards onAuditing specifreo under section 143(10) of the Companies Act, 2013 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 notexpress an auditopinion. Based on our review conducted and procedures performed as stated above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the applicable Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other recognised accounting practices and policies 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 itcontains any material misstatement For 0 PBAGLA &CO LLP CHARTERED ACCOUNTANTS Firm Regn No. 000018N/N500091 PLACE: NEW DELHI DATED: 04.11.2026 (ATUL BAGLA) PARTNER M No. 91885 ALinuted Liability Partners+upwith LLP RegIstratIon No AAM·4855 SALORA INTERNATIONAL LIMITED CINL74899DL1968PLCOO4962 Regd. office: D-13L4.okhlaIndustrial Area, Phase-II, New De1l1i-l10020. Visit us at www.salora.com STATEMENT OF UNAUDITED FINANOAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 (Rs.Inlacs) Quarter Ended Six Months Ended Year Ended S.No. Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Unudited Unudited Unudited Unaudited Unaudited Audited 1 INCOME (a) Revenue from operations 2,146.22 338.44 610.08 2,484.66 3,351.46 6,107.45 (b) Other operating Income - - - - 5.69 5.34 (c) Other lncome 18.95 1.05 1.53 20.00 161.12 214.49 TotalIncome 2,165.17 339.49 611.61 2,504.66 3,518.27 6,327.28 2 EXPENSES a) Cost ofmaterials consumed 2.85 2.09 1.54 4.94 2.22 11.66 b) Purchases ofstock in trade 1,987.45 218.03 843.11 2,205.48 3,456.01 5,7"18.04 c) Changes in inventories of finished goods, Stock-In-Trade and work-ill-progress 19.46 77.62 (298.37) 97.08 (276.08) (27.13) d) Employee benefits expense 29.81 30.10 44.77 59.91 95.22 184.62 e) Finance Costs 24.96 25.00 34.35 49.96 72.65 146.84 f) Depreciation and Amortisation expense 4.75 4.70 5.91 9.45 11.55 20.98 g) Other Expenses 94.92 81.26 84.27 176.18 255.12 502.81 Total expenses 2,164.20 438.80 715.58 2,603.00 3,616.69 6,557.82 3 Profit/(Ioss) before exceptional item and tax 0.97 (99.31) (103.97) (98.34) (98.42) (230.54) Less: Exceptional Hems - - - - - 237.77 4 Profit/(loss) after exceptional item and before tax 0.97 (99.31) (103.97) (98.34) (98.42) (468.31) 5 Tax Expense: - - (28.11) - (26.87) (60.85) a)Current Tax - - - - - - b)Deferred Tax - - (28.11) - (26.87) (60.85) 6 Profit/CLoss) after Tax 0.97 (99.31) (75.86) (98.34) (71.S5) (407.46) 7 Other comprehensive income a)Hems that will not be reclassified to profit and loss i)Actuarial gain / (loss) on remeasurement of defined benefit plans 0.73 0.73 (1.00) 1.47 (2.00) 2.93 ii) Income taxrelating to the above - - (0.25) - (0.50) 0.74 Other comprehensive income (net of tax) 0.73 0.73 (0.75) 1.47 (1.50) 2.19 8 Total comprehensive income (net of tax) 1.70 (98.58) (76.61) (96.87) (73.05) (405.27) 9 Paid-up Equity Share Capital (face value Rs.lO/ -each) ~ 880.73 880.73 880.73 880.73 880.73 880.73 10 Tota'. Reserves (excluding revaluation reservesj as shown in the - - - - - 4,218.09 11 Earning Per Share {EPS)(notannualised) Q, ~:\ Basic&diluted earning per share IIZ~ 1. ',~'! ~~~ 0.01 (1.13) (0.86) (1.12) (0.81) (4.63) ~ New . I,.."."./ r~(-j A(. ~.(I (Rs. InLacs) STATEMENT OF ASSETS AND LIABILITIES AsAt AsAt 30.09.2026 31.03.2026 ASSETS Unaudited Audited Non-current assets (a)Property, Plantand Equipment 102.95 111.98 (b)Tntangibleassets 3.R1 01.06 (c)Rightofuse-Assets - - (c)FinancialAssets (i)Investments 0.01 0.01 (ii)Trade receivables 1,221.22 1,254.73 (iii)Loans - - (iii)Others 2.53 2.53 (d)Deferred taxassets 2,038.78 2,038.78 (e)Non-Current TaxAssets 204.71 203.46 (I)Other non-current assets 1,205.17 1,207.69 Total Non-current assets 4,779.18 4,823.24 Current assets (a)Inventories 1,700.58 1,802.59 (b)financial Assets 0)Tradereceivables 642.82 636.71 (ii)Cashand cashequivalents 0.49 2.08 (ill)Bankbalances 01herthan {ii) 40.14 38.90 (iv)Lnans 0.74 1.00 (v)Others 38.94 42.27 (c)Other Current Assets 57.92 114.70 Total current assets 2,481.63 2,638.25 TOTALASSETS I 7,260.81 7,461.49 EQUITYAND LIABILITIES Equity (a)EquitySharecapital 881.45 881.45 (b)Other Equity 4,121.21 4,218.09 Total Equity 5,002.66 [Showing first 8,000 characters — download PDF for full document]