We wish to inform you that at the meeting of the Board of Directors of the Company held today and the the outcome of the board meeting is attached herewith for your refernce.

Panasonic Energy India Co. Ltd. G.I.D.C., Makarpura, P.B.No. : 719, Vadodara-390 010, Gujarat- India. Phone: (0265) 2642661 ISO 9001: 2015; ISO 14001: 2015 & ISO 45001: 2018 Certified Company November 05, 2026 Department of Corporate Services The BSE Limited Phiroze Jeejeebhoy Towers Fort, Mumbai – 400001 Scrip Code: 504093 Subjects: Outcome of the meeting of the Board of Panasonic Energy India Co. Ltd. held on November 05, 2026; Dear Sir, We wish to inform you that at the meeting of the Board of Directors of the Company held today, the following businesses were transacted inter alia: a) Board considered and approved the Unaudited Financial Results for the quarter and 6 Months ended on September 30, 2026 as per Regulation 33 of SEBI (LODR) Regulations, 2015. These are also being made available on the website of the Company at www.panasonicenergyindia.in. Modified Report: BSR & Co, the statutory auditors of the Company have issued Limited Review Report with an Modified Opinion on the Unaudited Financial Results for the quarter and 6 Months ended on September 30, 2026. For a detailed explanation of the impact of the audit qualification, please refer to Annexure 1. Also, the Report contains the matter of emphasis which describes the effects of a fire in the Company’s production facilities subsequent to the reporting date and management's assessment on Company's ability to continue as a going concern. Conclusion is not modified in respect of this matter. b) The Board approved the resignation of Ms. Srishti Jain from the position of Company Secretary, Compliance Officer and Nodal Officer of the Company. The meeting started at 10:15 A.M. and concluded at 11:15 A.M. We request you to take the same on record. Thanking You, For Panasonic Energy India Co. Ltd. Srishti Jain Company Secretary CIN: L31400GJ1972PLC002091 Web site: www.panasonicenergyindia.in, Email: contact.pecin@in.panasonic.com PANASONIC ENERGY INDIA CO. LTD. Regd.Office: G.I.D.C. Makarpura, P. B. No.-719, Vadodara - 390010 , Gujarat , India CIN-L31400GJ1972PLC002091 Phone: (0265) 2642661 Web site: www.panasonicenergyindia.in, Email: company.secretary@in.panasonic.com STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30, 2026 (₹ in Lakhs) Quarter Ended Six Months Ended Year Ended Sr. No. Particulars September June September September September March 30, 2026 30, 2026 30, 2025 30, 2026 30, 2025 31, 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited I Income (a) Revenue from operations 5 ,473.73 6 ,351.55 6 ,864.26 1 1,825.28 1 2,664.76 2 7,003.18 (b) Other income 8 8.15 7 4.65 9 0.93 1 62.80 1 93.88 3 69.00 Total Income 5 ,561.88 6 ,426.20 6 ,955.19 1 1,988.08 1 2,858.64 2 7,372.18 II Expenses (a) Cost of materials consumed 3 71.18 3 ,786.67 2 ,947.33 4 ,157.85 5 ,986.22 1 2,286.77 (b) Purchases of stock-in-trade 2 ,050.05 1 ,046.48 1 ,340.58 3 ,096.53 1 ,989.33 4 ,345.43 (c) Changes in inventories of finished goods, work-in-progress and 1 ,792.49 ( 1,128.04) ( 36.07) 6 64.45 ( 374.61) 5 3.67 stock-in-trade (d) Other manufacturing expenses 6 1.86 2 17.76 2 21.04 2 79.62 4 22.40 8 20.61 (e) Employee benefits expense 1 ,371.51 1 ,336.25 1 ,366.86 2 ,707.76 2 ,603.31 5 ,287.93 (f) Finance costs 2 .64 2 .78 2 .57 5 .42 5 .26 1 0.95 (g) Depreciation and amortization expenses 6 7.79 1 01.37 1 02.99 1 69.16 2 26.35 4 26.02 (h) Other expenses 8 76.72 8 33.65 8 00.17 1 ,710.37 1 ,585.80 3 ,168.29 Total Expenses 6 ,594.24 6 ,196.92 6 ,745.47 1 2,791.16 1 2,444.06 2 6,399.67 III (Loss) / Profit before exceptional items and tax (I - II) (1,032.36) 229.28 209.72 (803.08) 414.58 972.51 IV Exceptional items (Refer Note 4) 7 25.53 - - 725.53 - 339.77 V (Loss) / Profit before tax (III-IV) ( 1,757.89) 2 29.28 2 09.72 ( 1,528.61) 4 14.58 6 32.74 VI Tax expenses (a) Current tax ( 128.12) 1 28.12 9 9.40 - 2 26.93 2 80.36 (b) Deferred tax ( 80.70) ( 64.58) ( 81.77) ( 145.28) ( 88.24) 3 .70 Total tax (credit) / expenses ( 208.82) 6 3.54 1 7.63 ( 145.28) 1 38.69 2 84.06 VII (Loss) / Profit after tax (V-VI) ( 1,549.07) 1 65.74 1 92.09 ( 1,383.33) 2 75.89 3 48.68 VIII Other Comprehensive Income (OCI) Items that will not be reclassified to profit or loss (a) Re-measurement gains/(losses) on defined employee benefit plan ( 3.32) ( 3.32) ( 3.31) ( 6.64) ( 6.63) ( 141.77) (b) Income tax related to above 0 .84 0 .83 0 .83 1 .67 1 .67 3 5.68 Total Other Comprehensive Income (net of tax) ( 2.48) ( 2.49) ( 2.48) ( 4.97) ( 4.96) ( 106.09) IX Total Comprehensive Income for the period (VII+VIII) ( 1,551.55) 1 63.25 1 89.61 ( 1,388.30) 2 70.93 2 42.59 X Paid up equity share capital (Face value ₹ 10/- each) 7 50.00 7 50.00 7 50.00 7 50.00 7 50.00 7 50.00 XI Other equity 9 ,566.74 XII Earning per share on profit after tax (not annualized) (Face value ₹ 10/- each) Basic and Diluted (20.65) 2.21 2.56 (18.44) 3.68 4.65 Notes: 1)TheaboveunauditedfinancialresultsoftheCompanyforthequarterandsixmonthsendedSeptember30,2026havebeenreviewedbytheAuditCommitteeand approvedbytheBoardofDirectorsoftheCompanyintheirrespectivemeetingsheldonNovember5,2026.TheStatutoryAuditorsoftheCompanyhaveissued modified report on the above results. 2)TheaboveunauditedfinancialresultsoftheCompanyforthequarterandsixmonthsendedSeptember30,2026havebeenpreparedinaccordancewiththeIndian AccountingStandards(INDAS)prescribedundersection133oftheCompaniesAct,2013(the"Act")readwithrelevantrulesissuedthereunder,otheraccounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India. 3)AsperIndianAccountingStandard(IndAS)108‘SegmentReporting’,thebusinessoftheCompanymainlycomprisessaleof“Batteries“whichhasbeenidentified as a single reportable segment. 4)Impactoflabourcodes:OnNovember21,2025,theGovernmentofIndianotifiedthefourLabourCodes-theCodeonWages,2019,theIndustrialRelationsCode, 2020,theCodeonSocialSecurity,2020andtheOccupationalSafety,HealthandWorkingConditionsCode,2020-consolidating29existinglabourlaws.The Company has assessed and disclosed the incremental impact of these changes of Rs 339.77 lakhs as exceptional items in year ended March 31, 2026. 5)TheCompanyisrequiredtocomplywiththeBatteryWasteManagementRules,2022(“theBWMR”or“theRules”)issuedbytheMinistryofEnvironment,Forestand ClimateChange,GovernmentofIndia(“MoEFCC”).AsperthesaidRules,theCompanyisrequiredtoundertakeExtendedProducerResponsibility(“EPR”) obligationsforrecyclingand/orrefurbishmenttargetsandtheCentralPollutionControlBoard(“CPCB”)hasnotifiedtheratesforenvironmentalcompensationfor non-fulfillment of targets under these Rules. TheCompany,alongwithotherindustryparticipants,hasencounteredchallengesincomplyingwiththeprovisionsoftheBWMR,particularlywithrespectto achievingtheprescribedrecyclingand/orrefurbishmenttargetswithinthestipulatedtimelinesandthesignificantassociatedcompliancecosts.Thecompliance cost,mentionedinthenotificationisbasedonthedifferentcompositionofbatteries.Accordingly,throughtheResourceEfficiencyandCircularEconomyIndustry Coalition(“RECEIC”)*,therepresentationshavebeensubmittedtotheMoEFCCrequestingreviewoftheprescribedtargets,associatedcompliancecostsand extension of implementation timelines. Response from the MoEFCC is awaited. Additionally,theIndianBatteryManufacturersAssociation(“IBMA”),andcertainelectronicmanufacturers,havefiledawritpetitionbeforetheHon’bleDelhiHigh CourtchallengingtheE-Waste(Management)Rules,2022,theBatteryWasteManagementAmendmentRules,2024,particularlyinrelationtotheregulatedpricing mechanism for EPR certificates. As at the date of these financial statements, the matter is under consideration by the Hon’ble Delhi High Court. Pendingtheoutcomeoftheaforesaidrepresentations,theCompanyisunabletoreliablyestimatetheexpectedoutflowthatmayberequiredundertheseRules and accordingly no adjustments have been made in these financial statements. *The Federation of Indian Chambers of Commerce and Industry (FICCI) serves as the primary secretariat for the RECEIC coalition 6)Duringtheye [Showing first 8,000 characters — download PDF for full document]