Unaudited Standalone Financial Results for the half year ended September 30, 2026

Date: 05th November, 2026 The Secretary BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001 Scrip Code: 544460 Sub: Outcome of Board Meeting Dear Sir/Madam, Pursuant to regulation 33 and 30 of SEBI (Listing Obligations and Disclosure Requirements),2015 and with furtherance to our Intimation Letter dated October 22, 2026, this is to inform the Exchange that the Board of Directors of PATEL CHEM SPECIALITIES LIMITED at its meeting held today i.e., Thursday, November 05, 2026 at 12: 00 P.M inter alia, approved the following items of business: 1. To consider, approve and take on record, the Unaudited Financial Results of the Company along with Auditor’s Limited Review Report for the half year ended September 30, 2026. 2. To consider any other matter with the permission of the Chairman. a. The Board took note of the fine levied by BSE Limited for non-compliance with Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This is for the information and records of the Exchanges, please. The meeting concluded at 2:00 P.M. Thanking you. Yours Faithfully For PATEL CHEM SPECIALITIES LIMITED Bhupesh Patel Managing Director DIN:02075545 Encl. as above PATEL CHEM SPECIALITIES LIMITED (CIN: L24100GJ2008PLC054305) Statement of Unaudited Financial Results for the year ended as on September 30, 2026 (₹ in Lakhs Except Share Data and Ratios) For the Half-Year ended For the Year ended March 31, September 30, March 31, 2026 September 30, 2026 Particulars 2026 2025 Half - Yearly Unaudited Unaudited Unaudited Audited I Revenue from operations 13 7,649.10 7610.52 6115.81 13726.33 II Other Income 14 97.10 133.16 48.70 181.86 III Total Revenue (I+II) 7,746.20 7 ,743.68 6,164.51 13908.19 IV Expenses: (a) Cost of raw material consumed 5,855.80 5694.50 4482.92 10177.42 (b) Changes in inventories of finished goods, (66.41) 215.06 -116.61 98.45 work-in-progress and stock-in-trade (c) Employee benefits expense 15 276.25 382.64 275.01 657.65 (d) Finance costs 16 58.77 44.74 51.82 96.56 (e) Depreciation and amortization expense 7 62.60 58.88 35.53 94.41 (f) Other expenses 16 667.04 450.30 635.12 1085.42 Total Expenses 6,854.04 6846.12 5363.79 12209.91 V 892.16 897.56 800.72 1,698.28 Profit before prior period items & tax (III - IV) VI Prior period items VII Tax expense: (a) Current tax expense 214.52 245.30 179.70 425.00 (b) Deferred tax expense/(credit) 10.08 -13.82 -1.35 -15.17 (c) Tax adjustment for earlier period 40.66 23.78 9.45 33.23 Total Tax Expense 265.26 255.26 187.80 443.06 VIII Profit/(Loss) for the period/year (V-VI) 626.90 642.30 612.92 1,255.22 IX Paid-up equity share capital (Face Value of ₹ 10/- 2,487.00 2487.00 2,487.00 2487.00 each) X Reserve excluding Revaluation Reserves as per 8,089.86 6 43.65 6,819.30 7462.95 balance sheet of previous accounting year XI Weighted Average Earnings per share- Face Value of ₹ 10/- each (not annualised): Basic & Diluted 17 2.52 2.58 2.47 5.05 Note s1 on The above results have been reviewed by the Audit Committee and have been approved by the Board of Directors of the Company at their respective meetings held on 05th Nov., 2026 2 The Statutory Auditors of the Company have carried out Limited Review of above results as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3 These financial results have been prepared in accordance with the recognition and measurement principles of Accounting Standards ("AS") prescribed section 133 of the Companies Act 2013 (the "Act") read with relevant rules issued thereunder and the other accounting principles generally accepted in India. 4 Figures for the half year ended March 31, 2026 are the balancing figures in respect to the full Financial Year and the published year to date figures up to the First Half Year ended on September 30, 2025 of the respective Financial Year which were subject to the limited review. 5 The Company does not have more than one reportable segment in terms of AS - 17 (Segment Reporting). Hence, segment wise reporting is not applicable. 6 The figures of the previous period have been regrouped / rearranged where-ever necessary, to make them comparable with those of the current period. For and on behalf of the Board of Directors Bhupesh Vahalabhai Patel (Managing Director) DIN: 02075545 Date: 05/11/2026 Place: Ahmedabad PATEL CHEM SPECIALITIES LIMITED (CIN: L24100GJ2008PLC054305) Statement of Asset & Liabilites as at September 30, 2026 (₹ in Lakhs) As at As at No September March Particulars te 30, 2026 31, 2026 No. (Unaudited) (Audited) A EQUITY AND LIABILITIES (1) Shareholders’ funds (a) Share capital 2 2,487.00 2487.00 (b) Reserves and Surplus 3 8,089.86 7462.95 10,576.86 9949.95 (2) Non-current liabilities (a) Long term Borrowings 1,350.04 916.75 (b) Deferred tax liabilities (net) 4 35.63 25.55 1,385.67 942.30 (3) Current liabilities (a) Short Term Borrowings 5 1,024.25 606.23 (b) Trade payables 6 (i) Total outstanding dues of micro 97.12 113.30 enterprises and small enterprises (ii) Total outstanding dues of creditors 1778.20 other than micro enterprises and small 2,209.76 enterprises (c) Other current liabilities 7 108.83 383.52 (d) Short-term provisions 8 214.52 470.58 3,670.66 3335.65 TOTAL 15,633.19 14227.90 B ASSETS (1) Non-current assets (a) Property, Plant & Equipment and Intangible Assets (i) Property,Plant & Equipment 8 3,001.74 3013.85 (ii) Work in Progress 2,186.15 1451.04 (b) Non Current Investment 8.05 8.05 (c) Long-term loans and advances 9 120.04 117.79 (d) Other Non-Current Assets 10 - 725.00 5,315.98 5315.73 (2) Current assets (a) Inventories 10 2,698.43 1726.73 (b) Trade receivables 11 3,174.12 2953.09 (c) Cash and bank balances 12 3,104.48 3658.89 (d) Short-term loans and advances 13 1,087.60 514.32 (e) Other current assets 14 252.58 59.14 10,317.21 8912.17 TOTAL 15,633.19 14,227.90 For and on behalf of the Board of Directors Bhupesh Vahalabhai Patel (Managing Director) DIN: 02075545 Date: 05/11/2026 Place: Ahmedabad PATEL CHEM SPECIALITIES LIMITED (CIN: L24100GJ2008PLC054305) CASH FLOW STATEMENT FOR THE HALF YEAR ENDED ON SEPTEMBER 30, 2026 (₹ in Lakhs) For the Half For the Year ended Year ended March 31, Particulars September 30, 2026(Audited) 2026(Unaudited) A) CASH FLOW FROM OPERATING ACTIVITIES : 1 Profit before Tax 8 92.16 1 ,698.28 Add / (Less) : Adjustment for Depreciation and amortization expense 6 2.60 9 4.41 Finance costs 5 8.77 121.37 9 6.56 190.97 2 Operating Profit before working capital changes 1 ,013.53 1 ,889.25 Changes in Working Capital : (b) Adjustment for (increase)/decrease in operating assets: Inventories ( 971.70) ( 498.97) Trade Receivables (221.03) (841.50) Other Current Assets (193.44) 9.77 Short term Loans & Advances (573.28) (114.68) Adjustment for increase/(decrease) in operating Liabilities: Short Term Borrowings 418.02 (53.02) Trade Payables 4 47.74 8 35.87 Short Term Provisions (other than Income Tax Provision) ( 470.57) 2 0.59 Other Current Liabilities ( 274.68) ( 1,838.94) 2 84.22 ( 357.72) Net Changes in Working Capital ( 825.41) 1 ,531.53 3 Cash generated from operations Income Tax Paid ( 40.66) ( 385.59) Net Cash flow from Operating Activities ( 866.07) 1 ,145.94 B) CASH FLOW FROM INVESTING ACTIVITIES Purchase of Property, Plant & Equipment (including WIP) ( 785.60) ( 1,938.63) Net Cash flow used in Investing Activities ( 785.60) ( 1,938.63) C) CASH FLOW FROM FINANCING ACTIVITIES Proceeds from Non Current Assets 725.00 - Proceeds/Repayment of Borrowings 4 33.29 1 41.22 Proceeds from issue of equity shares - 7 00.00 Proceeds from equity shares Premium - 4 ,455.00 Non Current Assets Increased - ( 725.00) Finance cost paid ( 58.77) ( 96.56) Long term Loan & Advances Incresed ( 2.25) ( 87.16) Net Cash flow from Financing Activities 1 ,097.27 4 ,387.50 Net increase /(decrease) in Cash and cash equivalents (A+B+C) ( 554.40) 3 ,594.81 Cash and cash equivalents at the beginning of the year 3 ,658.88 6 4.07 Cash and cas [Showing first 8,000 characters — download PDF for full document]