Outcome of Board Meeting

OSWAL AGRO MILLS LIMITED November 4, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, 5th Floor, Plot No. C/1, Dalal Street, Fort, Block G, Bandra-Kurla Complex, Mumbai – 400 001. Bandra (East), Mumbai – 400 051. Scrip Code: 500317 NSE Symbol: OSWALAGRO Sub: Outcome of the Meeting of the Board of Directors held on Wednesday, November 4, 2026 Dear Sir/Madam, Pursuant to Regulation 33 read with Regulation 30 read with Part A of Schedule III of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), we wish to inform you that the Board of Directors of Oswal Agro Mills Limited (“the Company”), at its meeting held today, i.e., Wednesday, November 4, 2026, has, inter alia, considered and approved the following matters: 1. Approval of the Unaudited Financial Results (Standalone & Consolidated) for the 2nd quarter/half year ended September 30, 2026 along with the Limited Review Report. The aforesaid financial results (standalone & consolidated) have been reviewed by Audit Committee in its meeting held today i.e., November 4, 2026 (prior to meeting of Board of Directors) and based on its recommendation, approved by the Board of Directors at its meeting held today i.e., November 4, 2026. Copy of the same is attached herewith for your reference as Annexure-I. Further, we are arranging publication of the aforesaid results in the newspapers and also mentioning the same on the website of the Company www.oswalagromills.com as per the provisions of Regulation 47 read with Regulation 46 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. 2. Declaration of Interim Dividend for the Financial Year 2026-27 @ Rs 0.50 per equity share on the face value of Rs 10/- per equity share. In continuation to our letter dated October 30, 2026 and pursuant to Regulation 30 of SEBI Listing Regulations, we wish to inform you that the Board of Directors at its meeting held today has inter alia, approved the Interim Dividend for the Financial Year 2026-27 @ Rs 0.50 per equity share on the face value of Rs 10/- per equity share. 7th Floor, Antriksh Bhawan, 22 Kasturba Gandhi Marg, New Delhi-110 001 T: +91-11-23715242, 23322980, 23753652, 23715225 E: oswal@oswalagromills.com W: www.oswalagromills.com Regd. Off.: Near Jain Colony, Vijay Inder Nagar, Daba Road, Ludhiana - 141003 | T: +91-161-2544238 | CIN: L15319PB1979PLC012267 OSWAL AGRO MILLS LIMITED The meeting of the Board of Directors commenced at 04:30 P.M. and concluded at 05:00 P.M. We request you to take the same on record. Thanking You, FOR OSWAL AGRO MILLS LIMITED SRISHTI AGRAWAL COMPANY SECRETARY & COMPLIANCE OFFICER Encl: Annexure I 7th Floor, Antriksh Bhawan, 22 Kasturba Gandhi Marg, New Delhi-110 001 T: +91-11-23715242, 23322980, 23753652, 23715225 E: oswal@oswalagromills.com W: www.oswalagromills.com Regd. Off.: Near Jain Colony, Vijay Inder Nagar, Daba Road, Ludhiana - 141003 | T: +91-161-2544238 | CIN: L15319PB1979PLC012267 8860-789-058, 8383-088-132 info@bgmg.co.in Chartere d A c countan ts Independent Auditor's Review Report on Standalone Unaudited Quarterly and Year to date Financial Results of Oswal Agro Mills Limited (the Company') pursuant to Regulation 33 of the SEBI (Listing 0bligations and Disclosure Requirements) Regulations, 2015 (as amended) Review Report Tot he Board of Directors Oswal Agro Mills Limited 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of Oswal Agro Mills Limited (the "Company") for the quarter and half year ended 30 September 2026 (the "Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34, "Interim Financial Reporting" ("Ind AS 34") prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulations 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 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. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. 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 and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India / has not disclosed the information required to be disclosed in terms of Regulation 33 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. 570, Pocket-C8, Sector-8, Rohini, Delhi-110085 5. Other Matters i The financial statements of the Company for the year ended 31 March 2026 were audited by the predecessor auditor, M/s Mehta Choksi & Shah LLP, Chartered Accountants, who expressed an unmodified opinion in their audit report dated 26 May 2026. The financial results for the half year ended 30 September 2025 were reviewed by the predecessor auditor, who expressed an unmodified conclusion in their review report dated 4 November 2025. The financial results of the Company for the quarter ended 30 June 2026 were reviewed by M/s Mehta Choksi & Shah LLP, Chartered Accountants, who expressed an unmodified conclusion in their review report dated 7 August 2026. Our conclusion is not modified in respect of above matters. For BGMG & Asso ciates Chartered Accountants Firm Registration N FRN. 025265N DELHI Prateek Mantri Tered Accoun Partner Membership No.: 525171 UDIN: 26525 17 1CLNDAT3432 Place: New Delhi Date: 4 November 2026 OSWAL AGRO MILLS LIVITED Corporate Office : Tth Flaor, Antriksh Bhaw . Kasturba Gandhi Marg, New Delhi-110001: CIN: LIS319PB1979PLC012267 Statement of Unaudited Standalone Financial Results for the Quarter and Half Year ended September30 , 2026 In Lakhs. except er share data) Quarter Ended Talf Vear Ended Year Ended . No. [Particulars 30.09.2026 26 | 30.09.2025 | 30092026 | 30.09.2025 (Unaudited) (Unaudited) | (Unaudited) | (Unaudited) i) [} ) &) © i) |_[Revenue from operations TS87 . T8 ] 192369 TT_{Other meome. 59745 ST L0409 904340 1| Total Income (I+11) 1370, AT 1sm 282709 IV [Expenses [Cost of land_ plots. dex elopment rights. constructed properties and others - - 7 [Change in Inventory of Finished Goods. Stock i Trade and Work i Progress 005 » - 18571 Employ ec benefits expense 1056 8638 18209 Finance Costs 995 339 3907 Depreciation and amortization expenses 539 [} [EE] Rates & Taxes 15750 510 863 [Consultancy and professional fee 769 13523 16825 Contribution towards Corporate Social Responsibilty 100 00 - 15027 10000 15027 Otter expenses 5210 507 13555 8807 241 [Showing first 8,000 characters — download PDF for full document]