we have attached herewith financial statement for the quarter and half year ended on September 30, ,2026. Kindly take on record. Thank You.

November 05, 2026 Listing Department, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400001 SCRIP CODE: 539398 SCRIP ID: VISHALBL Dear Sir/Madam, SUB: OUTCOME OF BOARD MEETING –UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED ON SEPTEMBER 30, 2026 With reference to the above subject, we would like to inform you that the Meeting of Board of Directors of the Company was held on today i.e. November 05, 2026, at the Registered Office of the Company and the Board of Directors has approved the unaudited standalone financial results of the company for the quarter and half year ended on September 30, 2026: Pursuant to Regulation 30 of SEBI (Listing obligations and Disclosure Requirements) Regulation, 2015, we enclose herewith the Following: 1. Unaudited Standalone Financial Results for the quarter and half year ended on September 30, 2026, along with the Limited Review Report are enclosed herewith and have been duly approved by the Board of Directors. The Unaudited Financial Result will be published in the newspaper in terms of Regulation 47(1)(b) of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 in due course. The Board Meeting commenced at 11:30 A.M. and concluded at 12:30 P.M. We request you to kindly take the same on your record. Yours Faithfully, For VISHAL BEARINGS LIMITED DILIP G. CHANGELA MANAGING DIRECTOR DIN: 00247302 VISHAL BEARINGS LIMITED Registered Office : Survey No.22/1, Plot No.1, Village Shapar (Veraval) - 360024. Tele. No. - 02827-252273 C. I. N. : L29130GJ1991PLC016005 Email :- info@vishalbearings.com Statement Of Profit & Loss For The Quarter And Half Year Ended 30th September, 2026 (Unaudited) (Rs. In Lacs) Quarter Ended Half Year Ended Year Ended S.r.No. 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 Revenue From Operations: a) Net Sales/ Income from Operations 2,539.39 2,265.04 2 ,175.48 4 ,804.43 4 ,397.98 8,794.09 b) Other Operating Income - - - - - - c) Other Income 2 3.53 3 .19 6.86 26.72 31.00 4 4.64 Total Revenue 2,562.92 2,268.23 2,182.35 4,831.15 4,428.98 8,838.73 2 Expenses a) Cost of Material Consumed 1,555.30 1,119.09 9 79.77 2 ,674.38 2 ,333.92 4,880.33 b) Purchase of Stock-in-trade - - - - c) Change in Inventories of finished Goods, Work-In-Progress & Stock - In-Trade 5 8.99 3 45.67 55.19 4 04.66 1 62.84 2 02.31 d) Employees Benefit Expenses 2 83.37 328.54 3 67.57 6 11.91 7 23.16 1,459.25 e) Finance Costs 1 50.73 102.80 1 20.78 2 53.53 2 39.85 477.67 f) Depreciation and amortisation Expenses 1 79.67 177.12 1 48.07 3 56.79 2 90.74 633.36 g) Other Expenses 3 31.37 282.53 3 43.97 6 13.91 6 83.32 1,264.73 Total Expenses 2,559.42 2,355.75 2,015.36 4,915.17 4,433.82 8,917.64 3 Profit/(Loss) Before Tax 3.50 (87.52) 166.99 (84.02) (4.84) (78.91) 4 Tax Expenses Current Tax - Pertaining to Current Year - - - - - - Current Tax - Pertaining to Prior Year - - - - - - Deferred Tax (3.34) (6.29) (10.74) ( 9.63) (15.13) (8.04) Total Tax Expenses (3.34) (6.29) (10.74) (9.63) (15.13) (8.04) 5 Net Profit/(Loss) for the Period 6.84 (81.23) 177.73 (74.40) 10.29 (70.87) 6 Other Comprehensive Income, net of Income Tax a) (i) Items that will not be reclassified to Profit and Loss -Remeasurement of the Defined Benefit (Liabilities)/Assets - - - - - - -Equity Instruments throught Other Comprehensive Income -0.50 3 2.86 ( 9.07) 32.36 13.28 (7.13) (ii) Income Tax relating to items that will not be reclassified - - - - to Profit and Loss - - - - - - b) (i) Items that will be reclassified to Profit and Loss - - - - - - (ii) Income Tax relating to items that will be reclassified - - - - - - to Profit and Loss - - - - Total Other Comprehensive Income, Net of Income Tax -0.50 32.86 (9.07) 32.36 13.28 (7.13) 7 Total Comprehensive Income for the Period (5+6) 6.34 (48.37) 168.66 (42.03) 23.57 (78.00) 8 Paid-up Equity Share Capital 1,079.10 1,079.10 1 ,079.10 1 ,079.10 1 ,079.10 1,079.10 9 Reserves 2,115.79 2,109.36 2 ,268.74 2 ,115.79 2 ,268.74 2,157.74 10 Earnings Per Share (EPS) not annulized (FV.Rs.10/-each) a) Basic (in Rs.) 0 .06 (0.45) 1.56 ( 0.39) 0.22 (0.72) b) Diluted (in Rs.) 0 .06 (0.45) 1.56 ( 0.39) 0.22 (0.72) See accompanying notes to the Financial Results Notes: 1 TheaboveUnauditedFinancialResultshavebeenreviewedbytheAuditCommitteeandapprovedbytheBoardofDirectorsatitsmeetingheldon05thNovember,2026.The Statutory auditors of the Company have carried out limited review of the financial results for the quarter and half year ended 30th September,2026. 2 TheAboveFinancialResultshavebeenpreparedinaccordancewiththeapplicableIndianAccountingStandardsasprescribedU/s.133oftheCompaniesAct,2013readwithrule3 of the Companies (Indian Accounting Standards) Rules, 2015 as amended and other recognized accounting practices and policies to the extent applicable. 3 Segment reporting as per Ind AS-108 is not applicable as Company operates only in one segment i.e. Manufacturing and selling of Bearings Rollers and allied activities. 4 The above Financial Results are also available on our website www.vishalbearings.com and stock exchange website www.bseindia.com. 5 The status of investor complaints received by the Company is as follows: Pending at start of the quarter as on July 1, 2026 : NIL Received during the quarter from July 1, 2026 to September 30, 2026 : NIL Disposed during the quarter from July 1, 2026 to September 30, 2026 : NIL Pending as on September 30, 2026 : NIL 6 Previous periods / years' figures have been re-grouped / re-classified, where necessary to make it comparable with the current period. For,VISHAL BEARINGS LIMITED. DILIPKUMAR CHANGELA MANAGING DIRECTOR DIN: 00247302 Place : Rajkot Date : 05th November, 2026. VISHAL BEARINGS LIMITED C. I. N. : L29130GJ1991PLC016005 Balance Sheet as at 30th September,2026 (Unaudited) (Rs. In Lacs) As At As At SR No. Particulars 30/09/2026 31/03/2026 1 ASSETS Non-Current Assets (a) Property, Plant & Equipment 3,617.14 3,877.50 (b) Capital Work-in-progress 497.74 454.42 (c) Right of Use of Assets 115.34 138.38 Fiancial Assets (a) Investments 230.10 170.63 Other Non-Current Assets (a) Other Non-Current Assets 55.15 54.20 (b) Deferred tax Assets (net) 10.12 - Total Non-Current Assets 4,525.59 4,695.13 Current Assets (a) Inventories 4,757.83 4,746.39 Financial Assets (a) Trade receivables 1,585.61 1,298.20 (b) Cash and cash Equivalents 2.74 6.79 (c) Bank Balances Other than Cash & Cash Equivalents 296.06 189.92 Other Current Assets (a) Short-term Loans And Advances 161.80 263.22 Total Current Assets 6,804.04 6,504.52 Total Assets 11,329.63 11,199.65 2 EQUITY AND LIABILITIES Equity Shareholders’ funds (a) Equity Share Capital 1,079.10 1,079.10 (b) Reserves and surplus 2,115.70 2,157.74 Total Equity 3,194.80 3,236.84 Liabilities Non-Current Liabilities Financial Liabilities (a) Borrowings 3,648.60 2,970.75 (b) Deferred tax Liabilities (net) - - 0.49 (c) Other Non-Current Liabilities 136.71 161.37 (Financial Lease Liabilities) Total Non-Current Liabilities 3,785.31 3,131.63 Current Liabilities Financial Liabilities (a) Short-term borrowings 2,905.86 3,007.43 (b) Trade payables Dues to micro and small enterprises - 216.13 Dues to Others 1,335.87 1,475.18 (c) Provisions 23.35 29.50 (d) Employee Benefit Obligations - 17.94 (e) Current Tax Liabilities - - (f) Other Current Liabilities 84.44 85.00 Total Current Liabilities 4,349.52 4,831.19 Total Liabilities 8,134.83 7,962.81 Total Equity and Liabilities 11,329.63 11,199.65 For,VISHAL BEARINGS LIMITED. DILIPKUMAR CHANGELA MANAGING DIRECTOR DIN: 00247302 Place : Rajkot Date : 05th November, 2026. VISHAL BEARINGS LIMITED C. I. N. : L29130GJ1991PLC016005 Standalone Cash Flow Statement For The Half Year Ended 30th September,2026. (Rs. In Lacs) For the Period, For the Period, For the Period, Particulars 30th 30th 31st September,2026 September,2025 March, 2026 A.Cash Flow from Operating Activities Profit Before Tax (84.02 [Showing first 8,000 characters — download PDF for full document]