Outcome of Board Meeting

November 04, 2026 The Manager Corporate Relationship Department BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001 Scrip Code – 543542 Dear Sir/Madam, Sub: Outcome of Board Meeting held on November 04, 2026. In accordance with the provisions of the Regulation 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR"), we would like to inform that the Board of Directors of the Company at its meeting held today i.e. Wednesday, November 04, 2026 has interalia considered and approved the Audited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended on September 30, 2026 prepared in accordance with Indian Accounting Standard (Ind AS), thereon pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR"). Copies of the aforesaid Financial Results, along with the corresponding Auditors’ Reports issued by M/s. RHAD & Co., Chartered Accountants, are enclosed herewith. Further, for information purposes, the Company is also submitting herewith the Audited Financial Statements (Standalone and Consolidated) as at and for the half year ended September 30, 2026. The meeting of the Board of Directors commenced at 10:45 P.M. (IST) and concluded at 10:51 P.M. (IST). You are requested to kindly take it on your record. Thanking you, Yours faithfully, For Kesar India Limited Aditi Anup Deshmukh Company Secretary & Compliance Officer KESAR INDIA LIMITED (Formerly known as Kesar India Private Limited, Kesar Impex (India) Private Limited) Website: www.KesarLands.Com, Email: Info@KesarLands.com, Tel: +91 712 254 6666, +91 712 256 8888 Registered Office 2nd Floor Saraf Chambers, Mount Road, Sadar, Sadar Bazar, Nagpur 440 001 MH India. CIN: L51220MH2003PLC142989 INDIA CHARTERED ACCOUNTANTS Head Office:- 304, Sohan Commercial Plaza, Near Railway Station, Vasai Road (East), Dist. Palghar 401208. Tel: 9326675367 / 9561876128 Email:-dineshbv12@gmail.com, II NN DD EE PP EE NN DD EE NN IT A AU VD DI IT IO UR RS S’ R REE 2P O AR 2T The Board of Directors of kesar India Limited Report on the audit of the standalone half year financial results We have audited the accompanying standalone half year financial results of Kesar India Limited (hereinafter referred to as the "Company") for the period ended 30t September 2026, attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations"), as prescribed by Securities and Exchange Board of India. In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone annual financial results: a. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations, as prescribed in Securities and Exchange Board of India in this regard; and b. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards, and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information for the period ended 30t September 2026. Basis for opinion We conducted our audit in accordance with the Standards on Auditing ("SAs") specified under section 143(10) of the Companies Act, 2013 ("the Act'). Our responsibilities under those SAs are further described in the Auditor's Responsibilities for the Audit of the Standalone Annual Financial Results section of our report. We are independent of the Company, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us, is sufficient and appropriate to provide a basis for our opinion on the standalone annual financial results. Responsibility of Management for Standalone Financial Statements These standalone half year financial results have been prepared on the basis of the standalone half yearly financial statements. The Company's Management and the Board of Directors are responsible for the preparation and presentation of these standalone annual financial results that give a true and fair view of the net profit / loss and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act and other accounting principles generally accepted in India and in compliance with Regulation of the Listing Regulations, as prescribed in Securities and Exchange Board of India. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statement that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The board of directors is also responsible for overseeing the Company’s financial reporting process. Auditor’s responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial results. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: a) Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. b) Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Companies Act, 2013, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls system in place and the operating effectiveness of [Showing first 8,000 characters — download PDF for full document]