Financial Results for quarter and half year ended 30.09.2026.

PAOS INDUSTRIES LTD. CIN:L24100PB1990PLC049032 Registered Office: Village Pawa, G.T. Road, Near Civil Airport, Ludhiana-141 120 (Pb) 05.11.2026 Corporate Relationship Department BSE Limited Floor 25, Feroze Jeejeebhoy Towers, Dalal Street, Fort Mumbai-400001 Phone: 022-22721233-34 Scrips Code: 530291 ISIN: INE791C01012 Subject: Outcome of Board Meeting under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform you that Board of Directors of the Company in its Meeting held on November 05, 2026, have inter-alia approved and adopted the unaudited standalone financial results of the Company for the Quarter and Half Year ended September 30, 2026. (Copy Enclosed). The unaudited standalone financial results were reviewed by the members of the Audit Committee in their meeting held on the same day. The Limited Review Report on the Unaudited Standalone Financial Results submitted by M/s P. C. Goyal & Co., Chartered Accountants, the Statutory Auditors of the Company are also enclosed herewith. The Board meeting was commenced at 04:05 P.M. and concluded at 04:25 P.M. This is for your information and record. Kindly acknowledge the receipt and oblige. Thanking You Yours faithfully, For PAOS Industries Limited Daljeet Singh Company Secretary and Compliance Officer Membership No: A42211 Ph:+91-161-522-0000 Email: paosindustriesltd@gmail.com, rajagromills@gmail.com Website: www.paosindustries.in PAOS INDUSTRIES LTD. CIN: L24100PB1990PLC049032 Registered Office: Village Pawa, G.T. Road, Near Civil Airport, Ludhiana-141 120 (Pb) STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPT 2026 Rs.In lakhs Quarter Ended Halfyear Ended Year Ended Sr No| Particulars 30.09.2026 | 30.06.2026 30.09.2025 30.09.2026 | 30.09.2025 31.03.2026 Un-Audited Un-Audited Audited INCOME T_[Revenue from operations 241564 239023 223262 4806.07 449398 880389 1_{Other Income 841 876 876 17.17 18.29 3353 HI_[Total Revenue (1+11) 247425 239899 224138 482324 451237 8837.42 IV_|EXPENSES Cost of Material Consumed 185179 177226 187965 362405 349224 689324 fl[P 'u :r :c fh eas se Io nf is nt vo ec nk t- oi rn i- et sr a od fe finished goods and Stock-In-| 60. 50 30 10 2.0 00 (1z0 s. 40 10 ) 120. 600 7 @90 0. 200 ) 320. 30 10 [Employee benefits expense 22646 22230 22442 44876 44936 87039 DFin ean pce r Co ests c anid aamotrtiisaotinon expense 66 00 .5 70 5 569 6. 50 16. 6 76 3. .7 16 8_ 1 112 98 .5 26 6 1 13 42 04 99 6 326 09 3. 52 84 Other Expenditure 193.77 168.80 172.78 362.57 344,68 66263 Total Expenses 2401.80 2269.73 2291.38 467153 4520.71 9031.59 V_[Profit/{Loss) before exceptional and_tax (I-VI) 2245 12926 (50.00) 151,71 (844) (19417) VI_|[Exceptional items 0.00 0.00 000 0.00 0.00 0.00 VII|Profit/{Loss) before tax (V-Vi) 2245 129.26 (50.00) 15171 (844] (194.17)] VIII |Tax Expense (1) Current Tax 0.00 0.00 000 0.00 0,00 0.00 (2) Deferred Tax (7.50] 1428 (3124 678 (36:67), 16,98 IX_[Profit / (Loss) for the period 29.95 11498 (18.76) 14493 28.23 (211.15) : hensi (TLoss) x ;‘;" Other Comprehensive Income/(Loss) (Net of 0.00 000 0.00 0,00 000 022 (1) Items that will not reclassified to Profit or Loss 000 0.00 0,00 000 0.00 0.00 (2) Items that may be reclassifietdo Profit or Loss 0.00 0.00 0.00 0.00 0.00 0.00 XI_|Total Comprehensive Income/(Loss) (XI+XII) 29.95 11498 (18.76) 14493 2823 (21093) xu ;:_‘;""';!’)E““"'““" Capital (Face Value Per Share 61036 61036 61036 61036 61036 61036 XII_[Other Equity. (2407.22) XIV | Numbof Eequirty Shares 61,03,600 61,03,600 61,03,600 61,03,600 61,03,600 61,03,600 XV_|Earning Per Share a) Basic 049 188 (031 237 0.46 (3.46) b) Diluted 049 188 (031) 237 026 (346) Ph:+g116+-522-0000 Email: paosindustriesitd@gmall.com, rajagromills@gmail.com Website: www.paosindustries.in NOTES: ‘These financial results have been prepared in accordance with the recognition and measurement principals of applicable Indian Accounting Standards (Ind AS) notified under the Companies ( Indian Accounting Standards) Rules, 2015 as amended; as specified in section 133 of the Companies Act, 2013. The company is a single segment company, therefore no separate diclosures are given as per the requirements of Ind AS 108 ‘Operating Segments', The figures oft he corresponding previous periodyear have been regrouped / recanted wherever considered necessary to correspond to current period/year disclosures. ‘The above financial data is derived from the financial results of the company which has been considered and reviewed by the Audit hC eo lm dm oit nt 5e te h m Ne oe vt ei mn bg e d ra ,t 2e 0d 25 6t h a tN o thv ee m Rb ege ir s, t e2 r0 e2 d6 O a ffn id c ec oo fns ti hd ee Cre od m, p a ap np yr .o ved and taken on record by the Board of Directors in their meeting ‘The Company does not have any subsidiary, /associate/Joint venture company(ies). The said Financials results are also avallable on the website of stock exchange wwwbseindia.com and on the company's website “www.paosindustries.in ForP AGSINGUSTRIES LTD. Sanjeev Bansal Managing B@naging Director DIN:00057485 Pldc dhiana Date: 5th November ,2026 PAOS INDUSTRIES LIMITED CIN-L24100PB1990PLC049032 REGD.OFFICE : VILL.PAWA,G.T.ROAD,LUDHIANA - 141 120 Ph:+91-161-522-0000 Email: paosindustriesitd@gmail.com, rajagromills@gmail.com Website: ‘www.paosindustries.in STANDALONE BALANCE SHEET AS AT 30th SEPT, 2026 Asat Asat Particulars 30 Sept 2026 31 March 2026 (Rs Lakhs) (Rs Lakhs) ASSETS (a) Property, Plant and Equipment 797.50 863.16 (b) Capital Work-in-progress 18.48 - (c) Other Intangible Assets - - (d) Right of Use assets 116.98 124.55 (e) Financial assets (i) Investments (ii) Loans . - (iii) Other financial asset (£) Deferred Tax Assets (Net) 40.21 46.99 (g) Other non-current assets 17.46 2.72 Total non-current assets 990.63 1,037.42 (a) Inventories 2,282.96 2,930.80 (b) Financial assets (i) Trade receivables 53.38 19.89 (i) Cash and cash equivalents 175 3.89 (iii}) Bank Balances other than (ii) above 605.08 567.92 (iv) Loans 0.83 150 (v) Other financial asset 17.63 16.97 (c) Income Tax Asset (Net) 6.67 5.17 (d) Other current assets 56.21 68.06 Total current assets 3,024.51 3,614.21 Total Assets 4,015.14 4,651.63 Equity () Equity Share capital 610.36 61036 (b) Other Equity (2,262.27) (2,407.22) Total Equity (1,651.91) (1,796.86) (a) Financial liabilities (i) Borrowings 1,528.21 1,525.31 (ii) Lease liabilities 117.46 12341 (iii) Other financial liabilities - - (b) Long Term Provisions © 4393 43.93 (c) Deferred tax liabilities (net) Total non-current liabilities 1,689.60 1,692.65 (a) Financial liabilities (i) Borrowings 3,203.50 3,638.21 (ii) Lease liabilities 11.62 11.05 (iif) Trade payables - Total Outstanding dues of Micro Enterprises & Small Enterprises 17.49 11.01 - Total Outstanding dues of creditors other than Micro Enterprises & Small Enterprises 481.29 874.11 (iv) Other financial liabilities R 147.89 143.70 (b) Other current liabilities 89.48 34.14 (c) Short-term provisions 6“.""@N 26.18 43.62 (d) Current Tax liabilities 5 <) - Total current liabilities g B 3,977.45 4,755.84 Total Liabilities ¢ D) 5,667.05 6,448.49 Total Equity and Liabilities * 4,015.14 4,651.63 PAOS INDUSTRIES LIMITED CIN-L24100PB1990PLC049032 REGD.OFFICE : VILLPAWA,G.T.ROAD,LUDHIANA - 141 120 STANDALONE STATEMENT OF CASH FLOW FOR HALF YEAR ENDED 30th SEPT, 2026 For the year ended | For the year ended Particulars 30th Sept. 2026 30 Sept. 2025 (Rs Lakhs) (Rs Lakhs) Net Profit / (Loss) before extraoridteimsn aandr tyax 15172 (845) Depreciation & Amortisation 119.26 14096 (Net Gain) / loss on disposal of Property, Plant & Equipment - - F Ini tn ea rn ec se t c io ns ct os m e . 12956 13249 (17.17) (18.29) Unrealised (Gain)/ loss on Foreign Exchange Transactions 2.09 Operating profit / (loss) before working capital changes 38337 248.80 (Increase) / Decrease in Inventories 647.84 24 [Showing first 8,000 characters — download PDF for full document]