Pursuant to Regulation 33 of the SEBI (LODR) Regulations, 2015, the Un-audited Financial Results for the quarter and half year ended September, 2026 along with the Limited Review Report and other disclosures are Enclosed herewith.

Date: 04.11.2026 BSE Limited Metropolitan Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, 205(A), 2nd floor, Piramal Agastya Corporate Park Dalal Street Mumbai, Kamani Junction, LBS Road, Kurla (West), Mumbai, Maharashtra – 400001 Maharashtra-400070 Email id: corp.relations@bseindia.com Email id: raviraj.nirbhawane@mcx-sx.com Scrip Code: 539599 Trading Symbol: KEL Sub: Submission of Un-audited Financial Results under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the Quarter and Six months ended 30th September, 2026 Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed duly approved Un-audited Financial Results for the Quarter and Six months ended 30th September, 2026 along with Limited Review Report as received from the Statutory Auditor of the Company along with Certificate signed by the Chief Financial Officer (CFO) of the Company on the correctness of the facts stated in the Financial Results for the Quarter and Six months ended 30th September, 2026, Declaration of Non applicability of Regulation 32 and other disclosures as required in Integrated Filing (Financial) pursuant to the SEBI Circular dated 31st December, 2024 in the meeting of Board of Directors of the Company held on Wednesday, 04th November, 2026. The meeting commenced at 03:30 P.M. and concluded at 04:00 P.M. This is for your information and records. You are requested to record and acknowledge the same. Thanking You For Kotia Enterprises Limited Ronika Dhall Company Secretary and Compliance officer M. No. A39463 Encl: 1.) Unaudited Financial Result for the Quarter and Half year ended 30th September, 2026 prepared in accordance with revised schedule III of the Companies Act, 2013 and pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015 together with Limited Review Report of the Statutory Auditor for the Quarter ended 30th September, 2026. 2.) Certificate signed by the Chief Financial Officer (CFO) of the Company on the correctness of the Financial Results of the Company for the Quarter ended 30th September, 2026. 3.) Other disclosures- Integrated Filing (Financial) for the Quarter ended 30th September, 2026. 4.) Declaration of Non applicability of Regulation 32 OTHER INFORMATION- INTEGRATED FILING (FINANCIAL) FOR THE QUARTER AND SIX MONTHS ENDED 30TH SEPTEMBER, 2026 S.NO. REQUIREMENT REMARKS A. Statement of Deviation or Variation for Proceeds of Public Not Applicable for Quarter Issue, Rights Issue, Preferential Issue, Qualified Institutions ended 30th September, 2026 Placement. etc. B. Disclosure of outstanding default on loans and debt No Default, Hence Not securities. Applicable C. Format for disclosure of Related Party Transactions The disclosure of Related Party (applicable only for half-yearly filings i.e., 2nd and 4th Transactions for the half year quarter). ended September 30, 2026 is being filed under Integrated Filing (Financial) through XBRL mode. D. Statement on impact of Audit Qualifications (For Audit Not Applicable Report with Modified Opinion) Submitted along with annual audited financial results - (Standalone and Consolidated separately) (applicable only for annual filing i.e. 4th quarter). Thanking You For Kotia Enterprises Limited Anil Gupta Whole Time Director DIN: 00468470 Place: New Delhi Date: 04.11.2026 Date: 04.11.2026 BSE Limited Metropolitan Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, 205(A), 2nd floor, Piramal Agastya Corporate Park Dalal Street Mumbai, Kamani Junction, LBS Road, Kurla (West), Maharashtra – 400001 Mumbai, Maharashtra-400070 Email id: corp.relations@bseindia.com Email id: raviraj.nirbhawane@mcx-sx.com Scrip Code: 539599 Trading Symbol: KEL SUB: Undertaking For Non-Applicability of Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the Quarter Ended on September 30, 2026 Dear Sir/Madam, Pursuant to Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, we would like to inform you that the disclosure of Statement of Deviation(s) or Variation(s) under the said regulation is not applicable to the company. Kindly take the same on your record. Thanking You, For Kotia Enterprises Limited Ronika Dhall Company Secretary and Compliance officer M. No. A39463