Outcome of board meeting held on 05/11/2026

Date: 05.11.2026 Head Listing Compliance BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400001 Security Code: 540148 Dear Sir/Madam, Subject: Outcome of Board Meeting In terms of Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations"), we wish to inform you that the Board of Directors of the Company in its meeting held today i.e. 05th November, 2026 have approved and taken on record the following items: Unaudited Financial Statements for Half Year ended on September 30, 2026 together with the Limited Review Report thereon. Further, in terms of Regulation 33 of SEBI Listing Regulations, we enclose herewith the copy of a) Unaudited Financial Statements for Half Year ended on September 30, 2026. b) Limited Review Report on the Unaudited Financial Statements for Half Year ended on September 30, 2026. The Board meeting commenced at 5:00 p.m. IST and concluded 6:30 p.m. IST. This outcome is also being hosted on the Company's website at www.bindalexports.com We request you to kindly note the same and take into your records. Thanking You. Yours Faithfully For Bindal Exports Limited Samiksha Gupta Company Secretary & Compliance Officer Mem No. A59756 ! Shree Ganeshay Namah I RAJESH BHAUWALA & CO. IND I A CHARTERED ACCOUNTANTS Ref. No.: Date: 05/1 t /2026 Limited Review Report on Unaudited Standalone Financial Results of Bindal Exports Limited for the half year ended September 30, 2026, pursuant to Regulation 33 of SEBI LODR, Regulations, 2015, as amended Review Report to The Board of Directors Bindal Exports Limited 1. We have reviewed the accompanying statement of Unaudited Standalone financial results of Bindal Exports Limited ("the Company") for the half year ended September 30, 2026 (the 11Statement11 attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended read with SEBl Circular No. ClR/CFD/CMD1/4 4/2019 dated 29th March, 2019. 2. This Statement, which is the responsibility of the Company's Management and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Accounting Standard 25 "Interim Financial Reporting" (" AS 25"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagements (SRE) 2410, Review of ffi.terim 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 of 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 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. B1-3016, REGENT TEXTILE MARKET, RING ROAD, SURAT-395002 PH: (0) 0261-2311851/ 75758-41851 / 75750-41851 (M) 93747-21803 Email raieshbhauwala@gmail.com Website : www.raJeshbhauwala.com I Shree Ganeshay Namah I RAJESH BHAUWALA & CO. IND I A CHARTERED ACCOUNTANTS Ref. No. : Date: 05/11/2026 Basis for Qualified Conclusion 4. The Company has not ascertained and provided for its liability towards employee benefits as required by Accounting Standard 15 11Ernployee Benefits" (11AS 15") prescribed under Section 133 of the Companies Act, 2013 (a) No provision has been made for liability towards gratuity payable to employees, and such liability has not been ascertained through an actuarial valuation as required by AS15. (b) No provision has been made for leave encashment (leave salary) on an accrual basis. In the absence of such ascertainment by the Company, the amount of the liability and its consequential impact on the employee benefits expense, the profit before tax and the profit after tax for the half year ended September 30, 2026, and on the provisions and reserves as at that date, cannot be quantified. This matter was also the subject of qualification in our audit report on the financial statements of the Company for the year ended March 31, 2026. Qualified Conclusion 5. Based on our review conducted as above, except for the possible effects of the matter described in paragraph 4 under the Basis for Qualified Conclusion above, nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited financial results prepared in accordance with recognition and measurement principles laid down in the applicable Accounting Standard( "AS11 and other recognised accounting practices and policies has not disclosed the information required to be disclosed in terms of R~Jation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended read with SEBI Circular No. CIR/CFD/CMDl/44/2019 dated 29th March, 2019, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Rajesh Bhauwala & ~~ (Chartered Accountams) . • Place: SURAT Date: 05/11/2026 0 r • )_:)) ,u 1 ~"""- . \ ' 7 sibuiw~ (RAJESHKUMAR BASUDEV Partner M.No.103431 ICAI FRN: 0118275W UDIN: 26.1 OJ l(]j L C.0JO£:)jS-.s B1-3016, REGENT TEXTILE MARKET, RING ROAD, SURAT-395002 PH: (0) 0261-2311851/ 75758-41851 / 75750-41851 (M) 93747-21803 E mail rajeshbhauwala@gmail.com Website : www.rajeshbhauwala.com BINDAl EXPORTS l/M/TED (Rs. In lakhs) BAlANCf SHEET AS AT SEPTI:MBER .2026 Wednesday, September JO, 2026 Tvesdoy. Morch 31, 2026 Amount In Rs Amoun/ In Rs ~QlJITIES AND LIABILmES 1 Shareholders· Fund 101 Shore capitol 460.04 460.04 lbl Reserve & Surplus 472.53 ~· 463.31 (C) Money recetved oga1nst shore warrants . . Sub total-Shareholder's Funds 932.57 923.35 2 Sho,e appllcallon money pending allotment . 3 Non Current llabRttles 101 Long Term 8()(Towings . . lb) Deferred tax liabllity (net) . (C) Other Long rerm Liobllit,es 13.92 14.04 Id) Long term ProviSlons . Sub total-Non-Current liabilities 13.92 14.04 4 Current Rabllltles (0) Short Term Borrowings 84.39 . (bl Trade Payables (o) Total outstanding dues to micro and small enterprises 81.66 159.22 (bl Total outstanding dues to Creditors other than 62.15 48.94 micro and small enterprises (cl Other current llabil1ties 15.49 13.43 ldl Short term Provisions 27.88 29.51 Sub total- Current llabllltles 271.57 251.09 Total-Equity & llabllltles 1,218.05 1,188.48 I ASSETS 1 Non-current assets fa) Property Plant and Equipment and Intangible Assets I fl) Property. Plant and Equipment 58.45 61.50 Iii) Intangible Assets . Iii!) Capitol Work In Progress . . (iv) Intangible Assets Under Development . lbl Non-current Investments . . (C) Deferred tax assets (Net) 2.17 2.11 Id) Long ferm loons and advances . . tel Trade Receivables 27.97 30.72 (f) Ofh er Non-Current Assets 7.21 7.21 I Sub-Total non-current auets 95.79 101.53 I :;, Current assets I I lol Current investments • 82.56 80.16 I (bl 1nvenlones 413.64 374.61 .I (cl frode Receivable 454 95 362.33 I Id) Cdsh and Cash equivalents 35.39 134.38 (el Short term loons and advances . f lfl Ofh er current assets 135.72 135.46 I Sub-Total current assets 1,122.26 1,086.95 Total Assets I 1,218.05 1,188.48 : Dote : 05/11/2026 For and on behalf of the Boord of Blndol Exports limited CIN: l51109GJ2007PLC050915 :I -:p- ......... _!,, ;r:,'. -;~"..,.., ) Jl S' ?? i Rovlndro K Arya C: Chairman and Managing Dir [Showing first 8,000 characters — download PDF for full document]