Outcome of Board Meeting

Berger f'oln,1/Qvr �l#OII STOCEKX.G A/G 2/0 26-27 5thN ovem2b0e2r6, ThCeo rpoRrealtaet ioTnhLseih sitpDi enpga rtmeLnits tDienpga rtment Department NatiSotnoaEclxk c haonfTg heCe a lcSuttotEcaxk c hange BSEL imited, IndLiiam ited Ltd. 1st Floor, ExchaPnlga5ezth Fa l,o or7L, y oRnasn ge, PhirJoezeej eTeobwheorPysl ,No ot. -'CG/B'1l ,o ckK,o lkata-700001 DalSatlr eet, BandKruarC-loam plex, Mumb-a4i0 0001 Band(rEa) Mumb-a4i0 0051 ScrCiopd: 5e 0 9480 ScrCiopd: Be ERGEPASIcNrTCi opd 1e2:5 29 DeaSri rs, Sub : Unaudited (Standalone and Consolidated) Financial Results of the Company for the quarter and half year ended on 30thS eptember, 2026 PurstuoaS nEtB( IL isOtbilnigg aatniDdoi nssc lRoesquurier eRmeegnutlsa2)t0 i1o5n,s , kinfdilenynd c ltohsfeeo dl l:o-wing 1)T hUen aud(iStteadn daanCldoo nnseo lFiidnaatRneecdsi)ua ollftt hCseo mpafonry thqeu aratnehdra ylefa ern doend3 0thS epte2m0b2ea6rl ,ow nigtt hhL ei mited ReviReewp oirstssbu yet dhS et atAuutdoirotyfo t hrCeso mpaTnhyse.a rieds ults werree vibeywt ehAdeu dCiotm miatntadep ep rboyvt ehBdeo aorfDd i reocftt hoer s Compaanttyh eriers pemceteitvhieent lgodsd (at5hNy o vem2b0e2r6,) ; 2)P reRsesl eoants hefe i narnecsiouafltl th Cseo mpafnotyrh qeu aratnhedar yl efa r endoen3d 0t hS epte2m0b2e6r., ThBeo amrede tcionmgm ena1ct2e n do oannc do nclau2td. ep3d0. m. Thea foresianifdo rmiasat lisoaonv ailoanbt lhweee bsoiftt eh Ceo mpavniyz,. , hlpts/w:w/w.be:ernrpa.cionmt/sin/dvoewsnt.lo orasd Thankyionug. Youfrasi thfully, FoBrER GER PAINTS INDIA LIMITED Encalsa. b:o ve BERGPEARI NITNSDL IIAM ITED RegistOeredffice :Berger House, 129P,ack -Street. Kolkata-7000 1P7hone,: 2229 9n4-222286009,5--06 , Fax9:1 -339-009/92274_92www 9 :,ber gerpaints.com Corporate Office :C F--4ADb1, Area -1PCr,e miseNso0 .2,--0 1N7ewT3 O'Ml,, Ra jarhal Kolkat�aa� t'Ne.s tB eng•a7 l00 156I,nd ia CI.NL 51434WB1923PEL-mCa:con0i s04lum7e9r3f,eed back@bergennd1a.com BSR & C oL.L P Godrej Waterside, Unit No. 603 6th Floor, Tower 1, Plot No 5, Block -DP Sector V, Salt Lake, Kolkata -700091 Chartered Accountants Tel: +91 33 4035 4200 Fax: +91 33 4035 4295 Limited Review Report on unaudited standalone financial results of Berger Paints India Limited for the quarter ended 30 September 2026 and year to date results for the period from 01 April 2026 to 30 September 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Berger Paints India Limited 1. We have reviewed the accompanying Statement of unaudited standalone financial results of Berger Paints India Limited (hereinafter referred to as "the Company") for the quarter ended 30 September 2026 and year to date results for the period from 01 April 2026 to 30 September 2026 ("the Statement"). 2. This Statement, which is the responsibility of the Company's management and approved by its Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For B S R & Co. LLP �hartereAdc countants Firm's Registration No� 248W/W-100022 Partner Kolkata Membership No.: 055757 05 November 2026 UDIN:26055757OMNEPH5825 Registered Office BS R & Co. (a partnership firm 'Nith Registration No. BA61223) converted into BS R & Co. LLP (a 14th Floor, Central B IMng and North C 1Mng, Nesco IT Park 4, Nesco Limited Liability Partnership with LLP Registratron No. AAB·8181) with effect from October 14, 2013 Center, Western Express Highway, Goregaon (East), Mumbai• 400063 Page 1 of 1 BERGER PAINTS INDIA LIMITED CIN : L51434WB1923PLC004793 UNAUDITcD STANDALONE STATcMENT OF PROFIT AND LOSS FOR THE QUARTER AND SIX MONTHS ENDED SEPTcMBER 30, 2026 Rs in crores For the year For the quarter ended For the six months ended ended SrP articulars 30.09.203206. 06.203206. 09.203205. 09.203206. 09.203215. 03.2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited l Income (a) Revenue from operations 2,750.06 3,226.68 2,458.47 5,976.74 5,321.09 10,420.10 (b) Other income 31.13 39.14 23.47 70.27 51.00 192.87 Total income 2,781.193 ,265.822 ,481.946 ,047.015 ,372.0190 ,612.97 2 Expenses (a) Cost of materials consumed 1,660.18 1,747.59 1,315.82 3,407.77 2,649.68 5,222.80 (b) Purchases of stock-in-trade 298.78 300.25 240.70 599.03 497.98 1,017.79 (c) (lncrease)/decrease in inventories of finished goods, stock-in-trade and (216.60) (88.55) (70.46) (305.15) 53.94 (69.30) work-in-progress (d) Employee benefits expense 183.29 180.30 182.55 363.59 342.59 667.02 (e) Finance costs 13.70 9.96 13.81 23.66 25.17 45.60 (f) Depreciation and amortisation expense 96.79 91.11 85.92 187.90 168.98 345.63 (g) Other expenses 526.87 524.87 478.67 1,051.74 966.22 1,895.22 Total expense 2,563.012 ,765.532 ,247.015 ,328.544 ,704.56 9,124.76 3 Probfeifto erxec eptiitoen&ma t la (x1 -2) 218.18 500.29 234.93 718.47 667.53 1,488.21 4 Exceptiitoen(maR le fNeort3 e) 36.81 49.99 5 Probfeifto trae(• 3 -4) 218.18 500.29 234.93 718.47 630.72 1,438.22 6 Tax expense Current tax 46.36 123.22 59.07 169.58 155.00 344.06 Deferred tax 8.51 8.39 (0.39) 16.90 5.71 (1.50) Total tax expense 54.87 131.61 58.68 186.48 160.71 342.56 7 NePtr offoitrth pee ri(o5d- 6) 163.31 368.68 176.25 531.99 470.01 1,095.66 8 Other comprehensive Income/ (loss) not to be redassified to profit or loss in subsequent periods - a) Re•measurement gains/(losses) on defined benefit obligations (0.19) (3.01) (1.66) (3.20) (2.84) 3.67 b) Income tax on (a) above 0.05 0.76 0.41 0.81 0.71 (0.93) Total other comprehensive income/(loss) not to be redassified to profit or (0.14) (2.25) (1.25) (2.39) (2.13) 2.74 loss in subsequent periods 9 Total comprehensive income for the period (7+8) 163.17 366.43 175.00 529.60 467.88 1,098.40 10P aid-up equity share capital 116.60 116.60 116.59 116.60 116.59 116.60 (Face value of Re. 1/-each) 11O ther Equity 6,226.30 12E arnings per share (of Re. 1/-each) (.a) Basic (amount in INR) 1.40• 3.16• 1.51• 4.56· 4.03. 9.40 (b) Diluted (amount in INR) 1.40• 3.16• 1.s1• 4.56· 4.03. 9.39 Not annualised See accompanying notes to the unaudited standalone financial results BERGER PAINTS INDIA LIMITED UNAUDITED STANDALONE BALANCE SHEET AS AT SEPTEMBER 30, 2026 Rs. in crores As at Asat Sept [Showing first 8,000 characters — download PDF for full document]