PFA financial results for the quarter and half year ended 30.09.2026.

't& QSmiths & Founders (India) Limited SFIL/COSEC/BSE/Q3/BM5/2026-27 Thursday, 5™ November, 2026 The Department of Corporate Relations BSE Limited 25th Floor, P.J.Towers Dalal Street Mumbai 400 001. Dear Sir, Sub: Outcome of the Board Meeting Ref: Scrip Code No0.513418 The Board of Directors of the Company at its meeting held today have inter- alia considered and approved the Unaudited Financial Results for the quarter and half year ended 30.09.2026. Please note that the results are appended, with the Statement of Assets & Liabilities, Cash Flow Statement and Report of Statutory Auditors. The meeting commenced at 12.00 Noon and concluded atl.Lo PM. Kindly take this on your records. Thank you, Yours truly, For Smiths & Founders (India) Limited (Roopashree B Shettigar) Company Secretary & Compliance Officer ICSI Membership No. A52321 Tel.: 91-80-2972R 4e 1g 5d. 5 , O ef -f mi ac ie l: : dN io r. e c5 t0 o5 r, @5 st mh i tF hl so ao nr, d f“ oB ur ni dg ea rd se i nR du ib ai .x c” o, m .No ,. w2 e0 b, s itH e:M T ww M wa si mn i tR ho sa ad n, d fB oe un ng da el ru sr iu n - d i5 a6 .0 c 0 o1 m3 , K a C r qn ia Nt :a k 1a 2. 59IN 1D 0I KA A. 1 990PLC011303 Smiths & Founders (India) Limited Regd.Off: No.505, 5th Floor, Brigade Rubix, No.20, HMT Main Road, Bangalore 560013 CIN:L85110KA1990PLC011303. Emal mithsandfoundersindia.com. Website: www.smithsandfoundersindia.com [PART1 in Lakhs) ‘Statement of Standalone Unaudited Financial Results for the quarter and Half year ended September 30, 2026 Quarter ended Half Year Ended __|Vear Ended ER 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 operations ( (a b) ) _N _e Ot th es ra l oe ps e/ r ai tn ic no gm ie nf cr oo mm e o perations 390 0.1 02 0] 322 0. .02 02 ]] 35 27 4. .5 47 9] 712 0. 034 0) 67 32 2. 25 26 1398 0. 00 01 } (c) _Other income 025 533 0.00) 558 172} 4.56) Total income (net) 390.37] 321.55 382,07 717.92 706.50] 1402.57 2[Expenses (@) Cosotf materials consumed 197.52 14566 17693 343.19) 32078 635.92] (b) Purcofh Staocks-n-eTrasde 0.00) 0.00) 0.00] 0.00} 000 0.00) (c)_Changes in inventories of finished goods, work-in-progress 5,94 2.49) 2.32) 15.80 765 land Stock in trade 362] (@) Employee benefits expense 86.90) 8384 93.37] 17074 170.78] 364.58| (€) Finance Costs 002 0.03) 0.03) 0,05} 014 183] () Depreciation and amortisation expense 6.18) 6.37) 6.57] 12.55 12.92) 26.29) (g) Other expenses 1. Direct Expenses 4454 4381 4869 88.36 6762 17342 2. Administration expenses 15.66| 17.11 14.03 3277 25713) 69.89 3. Selling and distribution 301 247 319 548 575] 11.07 Total other expenses 63.21 63.40) 65.91 126,61 119.28) 254.38] Total expenses 357.46] 293.35) 347.30] 65062 639.69] 131064 3[Profit/ (Loss) before_exceptional items (1+-2) 32.91 34.20 34.77 67.11 66.81 91.92 4[Exceptional items 0.00] 0,00} 0,00} 0.00) 0.00) 9262 5[Profit / (Loss), before extraordinary items (3+-4) 32.91 34.20) 3477 6711 66.81 184.54 6[Extraordinary items 0.00) 0.00) 0.00] 0.00] 000 0.00} 7|Profit /(Loss) before tax (5 +-6) 32.91 3420 3477 67.11 66.81 184.54] 8[Tax expenses Current Tax 961 10,00 1287 19561 19.72 2390 Prior year tax 0,00} 000 0,00} 000 0,00} 1.04] [ TD oe tf ae lr Tre ad x T ea xx p enses - 81 ..3 23 8) ) - 81 ..3 68 2] ] 1- 11 .. 53 62] | 1- 62 .. 87 92 1- 72 .. 25 11 2 43 8. .3 20 4) [Net movement i regulatory deferral account balances related to 0.00) 000 0.00) 000 0.00 0,00} Profit or loss and the related deferred tax movement [Net Profit/(Loss) for the period from continuing operations 2463 25.58 2321 50.21 49.60 136.30 Profit (Loss) from disconopteraitinonsu beefodre Tax 0.00] 0.00) 0.00] 0,00 0,00} 0.00) Tax expenses of discontinued operations 0.00} 0,00} 0,00} 0.00] 0,00} 000 Net Profit/(Loss) from discontinued operation after tax 0.00) 0.00] 0.00) 000 0.00) 000 [Share of profit (loss) of associates and joint ventures accounted for 0.00 0.00) 0,00} 0.00) 0.00) 0,00 using equity method 9[Net Profit/ (Loss) for the period (7 + 8) 2463 2558 2321 50.21 49.60) 136.30 10[Other Comprehensive Income Net Off Income Tax () ftems That will not be reciassified to Profit or Loss 0,00} 0.00] 0.00 0.00) 0,00 511 Actuarial Gain/Loss 0.00 0.00) 000 0.00) 0,00 541 1] Total Comprehensive income Net Of income Tax 24.63 25.58 2321 50.21 49.60 0.00} [Total Profitor loss, attritbo ouwntera ofb palreent 0.00] 000 0.00) 000 0.00] 000 [Total Profit or loss, attributable to non-controlling interest 0,00} 000 0.00) 000 0.00] 0,00 Total Comprehensive Income for the period attributable to 0.00} 0.00) 0.00 0.00} 0.00 14141 owners of li 12|Profit/ Loss for the Period (9-10) 13|Paid-up equity share capital ( Face value ¥ 11 1019.7] 1019.97 1019.67] 1019.97| 101967 1019.67] 14[Reserve excluding Revaluation Reserves as per balance sheet of [previous accounting year .00 0.00) 000} 0.00] 000 0,00} 5[Eamings per share before and after extra orninary items (face value X 1/- per share) (not annualised, for quarters): 2) Basic 0.02] 0.03 0.02] 0.05 0.05 0.14] b) Diluted 0.02] 0.03] 0.02] 0.05} 0.05 0.14] Notes: 1 The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on Novem5tbh, e202r6, 2 The Compadnoeys not have more than one reportable segment in line with the Accounting Standard (AS)17 “Segment Reporting’ issued by the Institute of Chartered Accountants of India and hence segmental reporting is not requtoi ber geivedn. 3 Previous period's figures have been regrouped / reciassified wherever necessary. 4 The results will be available on the Company's website www.smithsandfoundersindia.com and Stock Exchange website www. bseindia.com Place: Bangalore <= Foranodn e = Date : 05-11-2026 /’> —Suresh Shastry Chairman & Managing Director SMITHS & FOUNDERS (INDIA) LIMITED CIN- LB5110KA1990PLC011303 NO.505,5TH FLOOR BRIGADE RUBIX NO.20,HMT MAIN ROAD ,BANGALORE 560013 Standalone Statement of Assets and Liabilities as at 30th Sepetember, 2026 TR Gokhs] P 20 [As at 315t March, September, 2026 [5506 UraaTtea (Audied) Assets 3| Non-current Assets [Property, Plants and Equipments 186530 T86551) [Capital Workin Progress 20| 000) [vestment Property 050 500) [Goodwil 000) 000) (Gther intanglbe Assets 3] 039 [Itangible Assets under development o0, 500 [lological assets other than bearer plants Under developme] o%0) 500) investments Tor using Equity W 500 000) [Non-Current Financial Assets [Non-Current investments o0, 550 [Trade Recelvables NonCurrent 050) 500) [Coars, Non-current 550) o00) [Other Non-current Financial Assets 000) 000) [Total Non-current Finandial Assets. 000) 000) [Deferred Tax Assets [Net] 550 550) [Other non-current Assets 884 54 [Total Non-current Assets 91371 88913 3 Current Assets Tventories 11758, 11653, [Current Financil Assets [Current investments o%0) 500) Trade recelvables, Current 8089 7572 [Cash and Cash Equivalents 13511 13754 [Bank Balance other then cash and cash equivalents 0.0 0.00) [Loans, Current 0.00) 0.00) [Other current Financil Assets 0.00) 0.00) [Total Current Financial Assets 31600 317.66) [Current Tax Assets (Net] 1755 1632 [Other current Assets 815, 159] [Total Current Assets 460.07] 452.90] 3[Nonass-ets ccassuifired ars heed fnor stale 000 050 “4[Regulatory deferral account debit balances and reiated [deferred account tax assets 0.00) 000 Total Assets 237378 34203 Equity and labilties 1[Equity [Equty attributable to owners of parent Equty Share Capital 101557} 10197} Other Equity 116007] 1109 86| [Total Equity attritob ouwntersa ofb plareent 2180.04] 2129.83] [Non Controling Interest 0.0 0.00) Total Equity 2180.09 212983 2] Uabiites [Non-current Uabiities [Non-current Finandial Liabilties [Borrowings, Non-current 0.00) 600 [Trade payables, Non-current 0.00) 0.00) [Other Non-current Financial Lisbiites 0.0 0.00) [Total Non Current Financial Liabilities 0.0 000) [Provisions, non Current 29.36] 014 [Deferred Tax Liabiltes (Net] 23 [Showing first 8,000 characters — download PDF for full document]