Outcome of Board Meeting

....® ..e pl LEADING TIE PACK , f}(\J 1 • j1,1~rrtl" November 4, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, C/1, Block G, Dalal Street, Mumbai - 400001 Bandra-Kurla Complex, Bandra (E), Mumbai - 400051 Scrip Code: 500135 Trading Symbol: EPL Sub. : Outcome of the Board Meeting - EPL Limited (“Company”) Ref. : 1. Regulations 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (“SEBI LODR Regulations”) 2. ISIN: INE255A01020 Sir / Madam, In terms of the above referred provisions of the SEBI LODR Regulations and in furtherance of our intimation dated October 28, 2026, we wish to inform you that the Board of Directors of the Company (“Board”) has, at its meeting held today i.e. on November 4, 2026 (“said meeting”), inter alia considered and approved the Unaudited Standalone and Consolidated Financial Results of the Company, for the quarter and half year ended on September 30, 2026 (hereinafter collectively referred as “Unaudited Financial Results”). The Unaudited Financial Results, along with the respective Limited Review Report(s) thereon dated November 4, 2026, issued by the Company’s Statutory Auditors, M/s. Walker Chandiok & Co LLP, Chartered Accountants and taken on record by the Board, are enclosed herewith. The said meeting commenced at 2:45 p.m. (IST) and concluded at 3:47 p.m. (IST). Please note that necessary arrangements have been made for publishing the Unaudited Financial Results in the newspaper(s), in the format as prescribed by SEBI, in terms of the provisions of Regulation 47 of SEBI LODR Regulations. The above information is available on the website of the Company i.e. https://www.eplglobal.com/. Thanking you. Yours faithfully, For EPL Limited Onkar Ghangurde Head - Legal, Company Secretary & Compliance Officer ICSI Membership No. A30636 Encl.: As above Page 1 of 18 EPL LIMITED Corporate Office: Top Floor, Times Tower, Kamala Clty1 Scnapatl Bapat Marg1 Lower Parel, Mumbai 400013. Tel: +91 22 2481 9000/9200, compllanceofflcer@eplglobal.com,www.eplglobal.com Regd. Office: P.O. Vaslnd, Taluka Shahapur, Thane 421604, Maharashtra Tel: +91 9673333971 CIN: L74950MH1982PLC028947 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS I PROFIT AND LOSS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 /Rs. In million exceI t per share data) Quarter ended Half vear ended Year ended 30-Seo JO.Jun 30-Sep 30-Sep 30-Seo 31-Mar Particulars 2026 2026 2025 2026 2025 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Income a. Revenue from operations 4,555 4,003 3,490 8,558 6,830 13,829 b. Other Income (Refer note 6) 78 6 794 84 869 2,123 Total Income 4,633 4,009 4,284 8 642 7,699 15 952 2 Expenses a. Cost of materlals consumed 2,513 2,085 1,695 4,598 3,369 6,864 b. Changes in inventories of finished goods and work-in-progress (140) (114) (37) (254) (114) (203) c. Employee benefits expense 487 484 442 971 874 1,790 d. Finance costs 113 100 71 213 133 330 e. Depreciation and amortisation expenses 333 331 304 664 595 1,223 f. Other expenses 851 827 732 1,678 1,421 2,857 Total excenses 4,157 3,713 3,207 7,870 6,278 12,861 3 Profit before exceptional Items and tax (1-2) 476 296 1,077 772 1,421 3,091 4 Exceptional Items (Refer note 10) 215 5 Profit before tax for the Period f3-4l 476 296 1 077 772 1,421 2 876 6 Tax expense i} Current tax expense/(credlt) -current period 115 84 135 199 183 -earller period (4) ii) Deferred tax expense/(credit) 6 (8 1 (2) (19 (69 Total tax expensel(credltl 121 76 136 197 164 (73 7 Net oroflt after tax for the oeriod f5-6l 355 220 941 575 1,257 2,949 8 Other comprehensive lncome/(loss) i) Hems that will not be reclassified to profit or loss: -Remeasurement gains/(losses) on defined benefit plan (6) 1 (1) (5) (5) 3 • Changes In fair value of equity investment through OCI 0 Ill Income tax effect on above 1 (0) 0 1 1 (1' Other compre~enslve lncome/(loss) for the period (net of tax) 151 1 (1) (4) 14 2 9 Total comorehenslve Income for the oerlod (7+8\ 350 221 940 571 1 253 2,951 10 Paid-up equity share capital (Face Value Rs. 2 each) 642 641 640 642 640 641 11 Other equity 11,166 12 Earnings Per Equity Share (EPS) (In Rs.) • (a) Basic 1.11 0.69 2.95 1.80 3.93 9.22 (b) Diluled 1.10 0.69 2.94 1.79 3.92 9.20 (• Quarterlv and half vearlv fiaures are nol annualised\ See accompanying notes to standalone unaudited financial results. Page 2 of 18 Note 1: Standalone Statement of Assets and Llebllltles/ Standalone Balance Sheet (Rs. In mllllon) Asal Asat 30-Sen 31-.Mar Particulars 2026 2026 Unaudited Audited Assets Non-current assets (a) Property, plant and equipment 5,978 5,960 (bl Capital work-in-progress 253 262 (c) Right of use asset 938 972 (d) Goodwill 1,017 1,017 (e) Intangible assets 117 107 (f) Intangible assets under development 49 48 (g) Financial assets (i) Investments (Refer note 8) 4,669 4,520 (ii) Other financial assets 81 80 (h) Deferred tax assets (net) 226 221 (i) Income tax assets (net) 310 311 m Other non-current assets 289 329 Total non-current assets 13 927 13 827 Current assets (a) Inventories 2,546 1,933 (b) Financial assets (i) Investments 60 100 (ii) Trade receivables 4,189 3,256 (iii) Cash and cash equivalents 290 196 (iv) Bank balances other than cash and cash equivalents 68 62 (v) Other financial assets 123 66 (c) Other current assets 376 314 Total current assets 7 652 5 927 Total assets 21 579 19 754 Equity and llabllltles Equity (a) Equity share capital (Refer note 9) 642 641 (b) Other equity 11,888 11,166 Total equity 12 530 11 807 Llabltltles Non-current llablllttes (a) Financial llabllllies (I) Borrowings 2,260 2,457 (ii) Lease liabilities 664 719 (b) Other non-current liabilities 254 233. Total non-current llabllltles 3178 3 409 Current llabllltles (a) Financial liabilities (I) Borrowings 2,816 1,832 (II) Lease liabilities 232 221 (iii) Trade payables -Dues of micro enterprises and smell enterprises 264 57 -Dues of creditors other than micro enterprises and small enterprises 1,982 1,674 (Iv) Others financial llabllltles 225 376 (b) Income tax liabilities (net) 29 (c) Provisions 265 262 (d) Other current llabllltles 58 116 Total current llabllltles 5 871 4 538 Total eaultv and tlabllltles 21 579 19 754 Page 3 of 18 Note 2: Standalone Statement of Cash Flows (Rs. In mllllonl Half vear ended Particulars 30-Seo-26 30-Seo-25 Unaudited Unaudited A. Cash flow from operating activities Profit before tax 772 1,421 Adjustments for: Depreciation and amortisation expense 664 595 Finance costs 213 133 Guarantee commission income (2) (14) Interest income (4) (3) Share based payment expenses 47 18 Unwinding of discount on security deposits (4) (3) Net (galn)lloss on disposal of property, plant and equipment (4) (1) Net gain on sale of mutual funds (current investment) (2) (8) Dividend income (782) Income from government grant (67) (54) Provision towards financial/non-financial assets (net of write backs) 15 23 Unrealised foreign exchange gain/(loss) (4) 0 Operating profit before working capital changes 1,624 1,325 Adjustments for: (Increase)/ decrease in trade receivables and other assets (1,088) (826) (Increase)/ decrease In Inventories (611) (260) Increase In trade payables and other llabllitles 379 306 Cash generated from operations 304 545 Direct taxes paid (net of refunds) /170\ /33) Net cash generated from operating activities (A) 134 512 B. Cash flow from Investing activities Acquisition of property plant and equipment and intangible assets (including (564) (670) capital work In progress, Intangible assets under development, capital advances and capital creditors) Proceeds from sale of property, plant and equipment and intangible assets 14 1 Increase In other bank balances (2) (23) (Increase)/ decrease in fixed deposits (not considered as cash and cash equivalent) (2) (1) Investment in equity shares of subsidiaries (142) (1,653) Purchase of mutual funds (curren [Showing first 8,000 characters — download PDF for full document]