With reference to the observation raised by BSE Limited regarding non-receipt of standalone cash flow statement, we wish to clarify the same is included in page no.6 of the original PDF submitted. Nevertheless for ease of reference, we are once again enclosing the complete set of financial results.

Ref.: Sect/2026-27 Date: 04.11.2026 The General Manager Corporate Relations Department BSE Limited Floor 25, P J Towers, Dalal Street, Mumbai - 400 001. Through: BSE Listing Centre Scrip Code: 531472 Scrip Id: CYBELEIND Subject: Submission of Standalone Cash Flow Statement for the Half Year Ended 30th September, 2026 Dear Sir/Madam, With reference to the observation raised by BSE Limited regarding the non-receipt of the Standalone Cash Flow Statement (Half-Yearly figures) in PDF format along with the financial results for the quarter ended 30th September, 2026, We wish to clarify, for your ready reference and records, that the Standalone Cash Flow Statement for the half-year ended 30th September, 2026, had already been included on Page No. 6 of the PDF document submitted along with the original filing. Nevertheless, for ease of reference, we are once again enclosing the complete set of Financial Results, including the aforesaid Cash Flow Statement, in PDF format along with this letter for your kind reference and records. We request you to kindly take the same on record and oblige. Thanking you, Yours faithfully, For Cybele Industries Limited GEORGE PUTHUVEETIL JOY Director DIN: 01850086 Karpagam Krishnan G: Natarajan Head Office : ‘Sree Sai Nivas’, No.4, Balaji Avenue, 1st Street, T. Nagar, Chennai - 600 017, India Chartered Accountants T +91 44 2834 0969, 2834 4816 E workdesk@kknca.com Auditor’s Review Report on the Standalone Unaudited Financial Results for the Quarter and Six Months ended September 2026 pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Cybele Industries Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Cybele Industries Limited (the "Company") for the quarter and Six months ended September 30, 2026 and year to date from April OI, 2026 to September 30, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" 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 Regulation 33 and 52 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. 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. 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 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 Standards on Auditing 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, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles 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 it contains any material misstatement. Place: Chennai For Karpagam Krishnan and Natarajan Date: 28-10-2026 Chartered Accountants Firm Reg No.001748S CA.S.Srikanth Partner Membership No.026588 UDIN: 260265880ANGMK6710 CYBELE INDUSTRIES LIMITED CIN: L31300TN1993PLC025063 138, SIDCO INDUSTRIAL ESTATE, AMBATTUR, CHENNAI -600 098. Standalone UnAudited Statement of Assets and Liabilites for the Quarter and Six Months ended as at 30th September 2026 Rs. In Lacs. S.No. Particulars As at 30-09-2026 As at 30-06-2026 (UnAudited) (UnAudited) A |ASSETS 1 |Non-current assets (a) Fixed assets 3,991.55 3,989.78 (b) Goodwill on consolidation (c) Non-current investments (d) Deferred tax assets (net) (e) Long-term loans and advances (f) Other non-current assets 548.80 548.80 Sub-total - Non-current assets 4,540.35 4,538.58 2 |Current assets (a) Current investments 802.60 800.00 (b) Inventories 985.69 965.06 (c) Trade receivables 213.04 354:17 (d) Cash and cash equivalents 265.18 247.50 (e) Short-term loans and advances e & (f) Other current assets 353.21 262.63 Sub-total - Current assets 2,619.72 2,629.35 TOTAL - ASSETS 7,160.07 7,167.93 A [EQUITY AND LIABILITIES 1 |[Shareholders’ funds (a) Share capital 1,069.58 1,069.58 (b) Reserves and surplus 5,560.27 5,547.14 (c) Money received against share warrants Sub-tgtal - Sharehold.ers Afun_ds Share application money 6,620.85 6,616.72 pending allotment Minority interest * 2 |Non-current liabilities (a) Long-term borrowings 225.82 253.72 (b) Provisions 22.70 22.70 (c) Deferred tax liabilities (net) 69.96 71.85 Sub-total - Non-current liabilities 318.49 348.28 3 |Current liabilities (a) Short-term borrowings 119.33 113.71 (b) Trade payables 31.27 5.68 (c) Other current liabilities 47.59 73.52 (d) Short-term provisions 13.54 10.02 Sub-total - Current liabilities 211.73 202.93 TOTAL - EQUITY AND LIABILITIES 7,160.07 7,167.93 For and on behalf of, Place: Chennai Date: 28/10/2026 ‘ector : 01850086 CYBELE INDUSTRIES LIMITED CIN: L31300TN1993PLC025063 138, SIDCO INDUSTRIAL ESTATE, AMBATTUR, CHENNAI -600 098. Statement of UnAudited Standalone Financial Results for the Quarter and Six Months Ended 30th September 2026 (Rs. In lakhs) o Particulars 3 Months ended 6 Months ended Previous Year| — 30.09.2026 | 30.06.2026 | 30.09.2025 | 30.09.2026 | 30.09.2025 | 31.03.2026 (UnAudited) | (UnAudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) 1 [(a) Revenue from operations 1,189.62 878.49 743.09 206811 113320 336417 (b) Other income 433 13.93 560.49 18.26 1,547.12 4,079.50 2 T [o Et xa pl e ni sn ec s ome from operations ( 1(a)+1(b)) 1,193.95 892.42. 1,303.58 2,086.37 2,680.32 7,443.67 (a) Cost of materials consumed 1,040.04 819.12 93339 1,850.17 1.27000 3,444.39 (b) Purchases of stock-in-trade - = = (c) Changes in inventories of finished goods, work-in- (6.17) (126.04) (321.15) (132.21) (228.70) (437.61) (d) Employee benefits expense 7755 99.35 103.81 176.90 18787 401.78 e)Finance costs 27.86 30.08 43.07 57.94 85.15 186.70 (f) Depreciation and amortisation expense 7.63 14.93 26.22 2256 5233 69.43 (g)_Other expenses 3228 2461 61.86 56.89 10315 267.66 Total expenses 1,179.19 862.05 847.20 2,041.24 1,469.79 3,932.35 3 [Profit / (Loss) from operations before exceptional items 14.76 3037 456.37 4513 1,21054 351132 4 [Exceptional items 5 . 5 5 z = 5 [Profit / (Loss) before tax (3 +4) 14.76 3037 456.37 45.13 1,210.54 351132 6 |Tax expense (a) Current Tax 352 360 - 711 - - (b) Deferred Tax (1.89) 3.09 (6.80] 1.20 ©.77) 12.86 7 o| p[N ee rt aP tr io of ni st (fL 5o -s 6s for the perlod from continulng 13.13 23.68 463.17 3681 1,22031 3,498.46 8 [ Net Profit/Loss from [Showing first 8,000 characters — download PDF for full document]