Outcome of Board Meeting

LeMerite LE MERITE EXPORTS LIMITED (CIN: L17111MH2003PLC143645) Registered Office: A-307, Boomerang Building, Chandivali Farm Road, Powai, Andheri (East), Mumbai 400 072, Maharashtra Tel: 491 22 45963506, Website: www.lemeriteexports.com E-mail: compliance@lemeriteexports.com November 05, 2026 National Stock Exchange of India Limited Exchange plaza, Bandra-Kurla Complex, Bandra (E), Mumbai — 400051. SYMBOL: LEMERITE Dear Sir/ Ma’am, Sub: Outcome of Board Meeting held today i.e. Thursday, November 05, 2026. With reference to the captioned subject matter, we would like to inform that the Board of Directors of the Company at its meeting held today i.e. Thursday, November 05, 2026 has interalia considered and approved the Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended on September 30, 2026, along with the limited review report of Auditors thereon pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR”). The copy of the said financial results along with the limited review reports of Auditors are enclosed herewith. The Meeting of the Board of Directors of the Company commenced at 05:00 p.m. and concluded at 05:55 p.m. This is for your information and record. For Le Merite Exports Limited Arpit Sharma Company Secretary and Compliance Officer M. No.: A71673 CHARTERED ACCOUNTANTS 229, Starlit Tower, 29 Y.N. Road, Indore, 452001 Email: nagorinuwal@yahoo.com Independent Auditor's Limited Review Report on Standalone Unaudited Quarter Ended Financial Results of M/s Le Merite Exports Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended The Board of Directors, Le Merite Exports Limited. Introduction 1. We have reviewed the accompanying statement of unaudited standalone financial results (‘the Statement’) of Le Merite Exports Limited (‘the Company’) for the quarter ended 30th September, 2026 being submitted by the company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including relevant circulars issued by the SEBI from time to time. This statement is the responsibility of the Company's Management and has been approved by the Board of Directors. 2. The preparation of the statement is in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind-AS 34) “Interim Financial Reporting” prescribed under section 133 of the companies Act, 2013 as amended, read with relevant rules issued there under and other accounting principles and generally accepted in India, read with the circular is the responsibility of the company’s management and has been approved by the Board of Director of the Company. Our responsibility is to issue a report on these financial statements based on our review. Scope of 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free from material misstatement. 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 the Standards on Auditing specified under section 143(10) of the Act, 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. CHARTERED ACCOUNTANTS 229, Starlit Tower, 29 Y.N. Road, Indore, 452001 Email: nagorinuwal@yahoo.com Opinion 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. For, Nagori Nuwal & Co., Chartered Accountants, Firm Reg. No.: 08185 Place: Mumbai CAShankar Lal Laddha Date: 05-11-2026 Partner UDIN: 26076554WUEWQL4857 Membership No.: 076554 LeMerite LE MERITE EXPORTS LIMITED STATEMENT OF UNAL FINANCIAL RE LTS FOR THE QUAENDRED TSEPTEEMBRER 30, 2026 CIN: L17111MH2003PLC143645 {Amount in Lakhs) Quarter ended Half-year ended Year ended Particulars 30th September, | 30th June, 2026 | 30th September, | 30th September, | 30th September, | 31t March, 2026 2026 (Unaudited) | _(Unaudited) _| 2025 (Unaudited) | 2026 (Unaudited) | 2025 (Unaudited) | _(Audited) (A) income Revenue from operations 1089600 89758 982139 19,869.44 20867.54 3559160 Gther income 164.38 61283 19654 77.31 455.38 1,070.47 Total income 11,058.38 958837 10,017.93 20,646.75 213292 36,662.07 (8) Expenses Purchase of stockin trade 994253 807116 8735.10 1801370 1821045 31,527.01 Changes in inventories of finshed goods 7758 10055 (28.90) 178.13 16065 364.72 Employee benefits expenses 5434 6429 39.44 11863 7625 19559 Depreciation and amortisaticn expense 26.10 2643 3560 5253 6931 132,03 Other expenses 610.40 168413 47763 229453 1,29265 2,303.04 Finance costs 2263 152.00 188.94 38064 39019 699.76 Total expenses 10,9935 10,098.56 9,427.80 21,0425 2019950 35223.06 Profit before tax 1479 (510.19) 57013 (395.40] EREEXT) 1,439.00 Tax expense: {1) Current tax 49,69 14202 19171 2s.00 34006 (2) Deferred tax (103.47) (226.45) (329.92) 738 (185) Profitafter tax 168.57 (a25.76) (257.19) 87104 110079 Other comprehensive income items that will not be reclassified to Statement of Profit and Loss in - Re-measurement gain//losses) on defined benefit plans (195 252 (390) 251 ~Income tax effect on above 0.49 (063) 038 (063) Other comprehensive income/ (loss) for the year (net of tax] (1.96) 189 (2.92) 188 Total comprehensive income for the year (net of tax) 16998 3997 (255.32) 86812 1,102.67 Earning per equity share of the face value of Rs.2/- each (1) Basic (in Rupees) 0135 (0.39) 036 (0.21) on 089 (2) Diluted (in Rupees) 0132 (034 035 (0.21) 00 088 For and on behaloff Board of Directors (oIN -c0331675) LeMerite LE MERITE EXPORTS LIMITED STATEMENT OF UNAUDITED STANDALONE ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2026 17111MH2003PLC143645 (Amount in Lakhs) Asat Asat Particulars 30th September, 2026 31st March, 2026 (Unaudited) (Audited) ASSETS (1) Non-current assets Property plant and equipments 850.38 900.00 Capital work-in-progress - - Right-of-use assets 79.08 79.51 Investment property 106.06 21369 Financial assets (i) Investments 61.60 6125 (ii) Other financial assets 256.13 256.13 (ii) Loans 1,506.80 514.66 Deferred tax asset (net) 407.11 77.83 Income tax assets 94.34 186.02 3,361.50 2,289.08 (2) Current assets Inventories 570.00 748.13 Financial assets (i) Investments 1,175.07 287172 (ii) Trade receivables 11,031.54 8,318.66 (i) Cash and cash equivalents 17123 1,004.40 (iv) Bank balance other than cash and cash equivalents above 2,852.45 4,619.89 (v) Other financial assets - - (vi) Loans 3,246.05 1,680.83 Other current assets 3,249.73 3,500.43 23,896.06 22,744.05 Totall 27,257.56 25,033.13 Equity and liabilities (1) Equity Equity share capital 2,503.36 250336 Other equity 10,924.52 11,1785 13,427.88 13,681.91 (2) Non-current liabi Financial liabilities (i) Borrowings 1,200.36 19.76 Employee benefit obligations 3360 3360 Other non-current liabilities - - 1,233.00 53.40 (3) Current [Showing first 8,000 characters — download PDF for full document]