The Board of Directors at its meeting held today i.e 4th November 2026 has inter-alia considered and approved the unaudited financial results (Standalone and Consolidated) for the second quarter and half year ended 30th September 2026

Saurashtra Cement Liimmii ted Ceorporate oOffice NP, 178 Backbay Reclamation, Mumbal 400 020 T 491226636 5444 F 49122 6636 5445 E scl-mum@mehtagroup.com Ref: B/SCL/SE/SS/272/2026-27 CIN : L26941GJ1956PLCO00840 4" November 2026 BSE Limited, National Stock Exchange of India Corporate Relationship Manager, Limited Exchange Plaza, 1st Floor, New Trading Ring, Bandra-Kurla Complex, Rotunda Bldg., P.J. Tower, Bandra (East), Dalal Street, Mumbai 400001 Mumbai - 400051 Stock Code : 502175 Stock Symbol : SAURASHCEM Sub: tcome of ard Meeting hel esday, 4" November 202 submission of Unaudited Financial Results for the Second Quarter & Half Year ended 30" September 2026 in accordance with the SEBI (“Listing Obligations & Disclosure Requirements) Regulations, 2015 Dear Sir/Madam, Further to our letter no. B/SCL/SE/SS/271/2026-27 dated 22" October 2026, and pursuant to Regulation 33 and Regulation 30 read with Part A of Schedule III of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors at its meeting held today i.e. Wednesday, 4" November 2026 has inter-alia considered and approved the Unaudited Financial Results (Standalone & Consolidated) for the Second Quarter & Half Year ended 30th September 2026. A copy of the Unaudited Financial Results along with the Limited Review Report for the Second Quarter & Half Year ended 30" September 2026 are enclosed herewith. The meeting commenced at 5.45 p.m. and concluded at 7.15 p.m. Kindly take the same on your record and acknowledge. Thanking you, Yours faithfully For Saurashtra Cement Limited JAYSHRE BT EDEEPAKEZ™Z SONI Jayshree Soni Company Secretary & Compliance Officer Membership No.: F6528 Encl.: As Above @THAE Regd. Office & Works Near Railway Station, Ranavay 360 550 Gujarat, India. Manubhai & Shah LLP Chartered Accountants INDEPENDENT AUDITOR'S REVIEW REPORT ON QUARTERLY AND YEAR TO DATE UNAUDITED STANDALONE FINANCIAL RESULTS PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015, AS AMENDED The Board of Directors of Saurashtra Cement Limited 1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results (“the Statement”) of Saurashtra Cement Limited (“the Company”) for the quarter and half year ended September 30, 2026, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the Regulations”). 2. The preparation of the Statement in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 as amended and other accounting principles generally accepted in India, is the responsibility of Company’s Management and has been approved by the Board of Directors. Our responsibility is to express the 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 recognition and measurement principles laid down in applicable Indian Accounting Standards specified under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India, have not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Manubhai & Shah LLP Chartered Accountants Firm Registration No.: 106041W/W100136 Milan G. Shah Place: Mumbai Partner Date: November 04, 2026 Membership No.: 137337 UDIN: 26137337CFKWRC9230 Manubhai & Shah LLP, a Limited Liability Partnership with LLP identity No.AAG-0878 Regd. Office : 4th Floor, Capital One, Opp. Ashok Vatika BRTS Stop, Ambli Bopal Road, Ahmedabad - 380058, Gujarat, India. Phone : +31-79-2647 0000, +91-79-4107 0800 Email : info@msglobal.co.in Website : www.msglobal.co.in Ahmedabad + Mumbai * NewDelhi * Rajkot * Jamnagar + Baroda * GIFT City « Udaipur » Indore = Surat* Pune Manubhai & Shah LLP Chartered Accountants INDEPENDENT AUDITOR'S REVIEW REPORT ON QUARTERLY AND YEAR TO DATE UNAUDITED CONSOLIDATED FINANCIAL RESULTS PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015, AS AMENDED The Board of Directors of Saurashtra Cement Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Saurashtra Cement Limited (“the Parent” or “the Company”) and its subsidiary (the Parent and its subsidiary together referred to as “the Group”), for the quarter and half year ended September 30, 2026 (“the Statement”), being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘the Regulation’). This Statement, which is the responsibility of the Parent’s Management and approved by the Parent’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 as amended and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 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 Parent’s personnel 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. We also performed procedures in accordance with the Circular No. CIR/CFD/CMD 1/44/2019 dated March 29, 2019, issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. The Statement includes the results of Agrima Consultants International Limited (a Ily owned subsidiary). 7/ Manubhai & Shah LLP, a Limited Liability Partnership with LLP identity No.AAG-0878 ZRegd ifice : 4th Floor, Capital One, Opp. Ashok Vatika BRTS Stop, Ambl Bopal Road, Ahmedabad - 380058, Gujarat, India. Phone : +91-79-2647 0000, +91-79-4107 0800 Email : info@msglobal.co.in Website : www.msglobal.co.in Ahmedabad + Mumbai * NewDelhi + Ra [Showing first 8,000 characters — download PDF for full document]