Outcome of Board Meeting_Unaudited Financial Results_30.09.2026

~ujarat Natural Resources Limited 4rh November, 2026 Department of Corporate Services, BSE Limited Ground Floor, P. J. Towers, Dalal Street, Mumbai - 400 001 Security ID: GNR~ Security Code: 513536 Dear Sir/ Madam, Sub: Outcome of Board Meeting This is to inform you that the Board of Directors of the Company in its meeting held today i.e. on Friday, 4th November, 2026 from06: 3 () P. M. to OC ·'I~ P. M. at the Registered Office of the Company inter alia, has considered and approved the Consolidated & Standalone Unaudited Financial Results, Statement of Assets and Liabilities and Cash Flow Statement for the Quarter and Half year ended 301 h September, 2026 along with Limited Review report thereon. You are requested to take the same on your record. Thanking You. Yours Faithfully, For Gujarat Natural Resources Limited A/fu • Shalin A. Shah Managing Director DIN: 00297447 • Regd. Off. : 906 -910, 9th Floor, Anam-1, Nr. Parimal Garden, Ellisbridge, Ahmadabad -380 006, Gujarat, India. • Phone: +91-079-35219058 • Web.: www.gnrl.in • Email: info@gnrl.in CIN : L271OOGJ1991 PLC016158 G M CA &CO. Chartered Accountants Address : 101,"Parishram", 5-8, Rashmi Society, Nr. LG Showroom, I N D I A Mithakhali Six Road, Navrangpura, Ahmedabad-380 009 Phone: (079) 40037372, E-mail: staff@gmca.co.in,Website:www.gmca.co.in Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results and Half Yearly Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) The Board of Directors, Gujarat Natural Resources Limited We have reviewed the accompanying statement of Standalone Unaudited Financial Results of Gujarat Natural Resources Limited for the quarter and Half Year ended 30.09.2026 attached herewith, being submitted by the Company pursuant to the requirements of the Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, as amended. This statement is the responsibility of the Company's Management and has been approved by the Board of Directors/ Committee of Board of Directors. Our responsibility is to issue a report on these financial statements based on our review. We conducted our review in accordance with the Standard on Review Engagement (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 financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI {Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. For, G M CA & CO. Chartered Accountants FRN:109850 Place: Ahmedabad Partner Date: 04/11/2026 Membership No: 108894 UDIN: 26108894JGSNll4348 GUJARAT NATURAL RESOURCES LIMITED Read. Ofice: 906-910 ,9th Floor. Anam-1 Nr. Parimal Garden, Ellisbridae, Ahmedabad. -380006, Guiarat, India. CIN: L27100GJ1991PLC016158 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED AND HALF YEAR ENDED SEPTEMBER 30, 2026. IRs. in Lakhs except per share data) Quarter Ended Six Month Ended Year Ended Particulars 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 Income from Ooerations la) Revenue from ooerations 55.00 27.10 347.60 82.10 356.45 1147.66 lb) Other Income 108.38 153.42 56.40 261.80 106.40 540.83 Total Income 163.38 180.52 404.00 343.90 462.85 1688.49 2 Exoenses Ila\ Cost of Materials consumed 0.00 0.00 0.00 0.00 0.00 0.00 lib) Purchase of stock-in-trade 100.93 330.81 0.00 431.74 0.00 1571.25 (c) Increase/Decrease in inventories of FG, WIP and stock-in- trade 24.38 -1221.12 0.00 -1196.74 0.00 -1094.69 lid\ Emolovee benefits exoense 10.33 9.45 9.00 19.78 18.00 37.50 (e) Finance Cost 20.42 0.00 0.00 20.42 0.00 7.68 If\ Depreciation and amortisation exoense 0.07 0.07 0.07 0.13 0.14 0.27 la\ Other exoenses 1.62 7.46 6.74 9.08 16.46 27.81 Total Expenses 157.76 -873.34 15.81 -715.58 34.60 549.82 3 Profit/(lossl before exceotional items and tax 11-21 5.63 1053.86 388.19 1059.49 428.25 1138.66 4 Exceotional Items 0.00 0.00 0.00 0.00 0.00 0.00 5 Profit/ILossl before tax 13-41 5.63 1053.86 388.19 1059.49 428.25 1138.66 6 Extraordinarv Items 0.00 0.00 0.00 0.00 0.00 0.00 7 Profit/llossl before tax 15-61 5.63 1053.86 388.19 1059.49 428.25 1138.66 8 Tax Expense ~ 1(a) Current tax 0.00 0.00 64.23 0.00 . 64.23 296.02 ! lb\ Deferred tax 0.03 0.00 0.00 0.03 0.00 0.03 Total Tax Exoenses 0.03 0.00 64.23 0.03 64.23 296.05 Profit I (Loss) for the period from continuing operations (7-8) 5.60 1053.86 323.96 1059.46 364.02 842.61 10 Profit (Loss) from discontinuing operations 0.00 0.00 0.00 0.00 0.00 0.00 11 Tax Expense of discontinuing operations 0.00 0.00 0.00 0.00 0.00 0.00 Profit (Loss) from discontinuing operations (after tax)(10-11) 0.00 0.00 0.00 0.00 0.00 0.00 13 Other Comprehensive Income A(i) Items that will not be reclassified to profit or loss 0.00 0.00 0.00 0.00 0.00 0.00 (ii) Income tax relating to items that will not be reclassified to nrofit or loss 0.00 0.00 0.00 0.00 0.00 0.00 B (i) Items that will be reclassified to profit or loss 0.00 0.00 0.00 0.00 0.00 0.00 ii) Income tax relating to items that will be reclassified to nrofit or loss 0.00 0.00 0.00 0.00 0.00 0.00 Other Comprehensive Income for the period 0.00 0.00 O.OQ 0.00 0.00 0.00 14 Total Comorehensive Income for the oeriod 5.60 1053.86 323.96 1059.46 364.02 842.61 15 Paid-uo eauitv share caoital IFa ce value of Rs. 10/-each) 15340.26 15340.26 12840.26 15340.~6 12840.26 15340.26 16 Other Eauitv - - - 8,817.54 4,354.50 7,758.08 Earnings Per Share (before exceptional items) (not 17 annualisedl: al Basic 0.00 0.69 0.25 0.69 0.28 0.55 llb\ Diluted 0.00 0.69 0.25 0.69 0.28 0.55 Earnings Per Share (after exceptional items) (not 18 annualised\: i(a) Basic 0.00 0.69 0.25 0.69 0.28 0.55 llbl Diluted 0.00 0.69 0.25 0.69 0.28 0.55 Notes: 1). The above standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on November 4, 2026. The Limited Review under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations. 2015 has been carried out by the statutory auditors. The Limited Review Report does not contain any observation which could have an impact on the results for the quarter ended September 30. 2026. 2) The Company adopted the Indian Accounting Standards ('Ind AS') effective 1st April, 2017 (transition date 1st April, 2016). The financial results have been prepared in acccordance with Ind AS as prescribed under Section 133 of the Companies Act. 2013 read with the relevant Rules issued there under. J) Company operates In 011 and Gas and Trading activities . 4) The figures for the quarter ended 30th September 2026 represent the balance between unaudited figures in respect of the half year ended 30th September 2026 and those published for the first quarter of the respective financial year. " 5) Previous period's figures have been regrouped/rearranged wherever necessary to confirm to the current period's classification. For, GUJARAt::t:;*~TD. SHAUN A SHAH """--- Dat [Showing first 8,000 characters — download PDF for full document]