Unaudited Financial Statements (Standalone) for Second Quarter and Half Year ended on September 30, 2026 together with the Limited Review Report thereon

PARAS PETROFILS LIMITED Address: 1stFloor Dhamanwala Complex, Opp. Apple Hospital, Khatodara Road, Udhana, Surat, Gujarat–395002, CIN: L17110GJ1991PLC015254 Email-id: finance@paraspetrofils.com Ph.: +91-9825568096; Website: www.paraspetrofils.in Date: 05/11/2026 Head Listing Compliance Head Listing Compliance The Head-Listing Compliance National Stock Exchange of India BSE Limited The Calcutta Stock Exchange Ltd. Ltd. PhirozeJeejeebhoy Towers, 7, Lyons Range, Murgighata, ‘Exchange Plaza’ Plot No. C/1, G Dalal Street, Mumbai-400001 BBD Bagh, Kolkata Block,Bandra-Kurla Complex West Bengal – 700001 Mumbai-400051 Symbol: PARASPETRO Security code: 521246 Dear Sir/Madam, Subject: Outcome of Board Meeting held on November 05, 2026 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 (Standalone) for Second Quarter and 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 (Standalone) for the Second Quarter and Half Year ended on September 30, 2026. b) Limited Review Report on the Unaudited Financial Statements (Standalone) for the Second Quarter and Half Year ended on September 30, 2026. The Board meeting commenced at 4:30 p.m. IST and concluded 6:20 p.m. IST. This outcome is also being hosted on the Company's website at www.paraspetrofils.in We request you to kindly note the same and take into your records. Thanking You. Yours Faithfully For Paras Petrofils Limited Pratibha Bhutra Company Secretary & Compliance Officer Mem. No. A54754 RM R & Co. Chartered Accountants Limited Review Report on Unaudited Standalone Financial Results for the Quarter and Half Year ended on 30thSeptember, 2026 The Board of Directors, M/s Paras Petrofils Limited We have reviewed the accompanying statement of unaudited financial results of PARAS PETROFILS LIMITED for the period ended on 30th September, 2026. This statement is the responsibility of the Company's Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our review. 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 financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and an analytical procedure applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 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 RMR & Co. Chartered Accountants FRN: 106467W ROHIT Digitllllysigned byROHIT VIJAY VA R VUAYVARGIA Date: 2026.11.05 17:27:43 +05'30' Date.: 05.11.2026 CA Rohit Vijayvargia Place.: Surat Partner UDIN.:26077946BFXTWLBOSS Memb No. 077946 B-203, Shrihari Park, Near Centre Point Building, Sagrampura, Surat -395002. ifel: 026112463811, 6547538 Offices : Mumbai, Kolkata PARAS PETROFILS LIMITED Regd. Office : 1st Floor, Dhamanwala Complex, Opp. Apple Hospital, Khatodara Road, Udhna -395002 Dist.Surat CIN: Ll 7110GJ1991PLC015254 Email id: finance@paraspetrofils.com Ph. No. +91-9825568096 Website: www.paraspetrofils.in STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF VEAR ENDED 30th SEPTEMBER, 2026 JUARTER ENDED Half Year Ended Year ended PARTICULARS 30/09/2026 30/06/2026 30/09/2025 30/09/2026 30/09/2025 31/03/2026 CUnaudltedJ (Unaudited) (Unaudited) (Unaudited} (Unaudited) (Audited) PARTI I. Revenue from Operations II. Other Income 38.68 34.12 28.07 72.80 65.10 149.82 Ill. Total Income Cl +Ill 38.68 34.12 28.07 72.80 65.10 149.82 IV. Expenses Cost of Material Consumed Purchases of Stock-in-trade Changes in inventories of finished goods, Work-in- progress and stock-in-trade - - Employee Benefits Expenses 0.60 0.60 0.00 1.20 1.51 1.92 Finance Costs 0.00 0.00 0.00 0.00 Depreciation and amortisation expenses 1.23 Other Expenses 4.22 20.20 24.43 16.52 183.27 Total unenses (IV 4.82 20.81 1.23 25.63 18.03 185.19 V. Proftt/(Loss) before exceptional Items and tax (Ill• IVl 33.86 1331 26.84 47.17 47.07 (35371 VI. Exceptional items VIL Proftt/(Loss} before lax (V-VJJ 33.86 13.31 26.84 47.17 47.07 (3537) VIII. Tax Expense (1) Current tax (2) Deferred tax - - (31 Previous Year Tax - IX. Proftt/(Loss) for the period rrom continuing operations (VII-VIII) 33.86 1331 26.84 47.17 47.07 (3537) X. Proftt/(Loss} from discontinued operations XI. Tax expense of discontinued operations - - XII. Profit/(Loss) from Discontinued operations Cafter 1axl rx-xn - XIII. Profit/(Loss} for the period I IX+ XII) 33.86 1331 26.84 47.17 47.07 (3537} XIV. Other Comprehensive Income - - (A) (i) Items that will not be reclassified to profit or loss - - - (ii) Income tax relating to items that will not be reclassified to profit or loss - (BJ (i) Items that will be classifled to profit or loss - - (ii) Income tax relating to items that will be reclassified to profit or loss - XV. Total Comprehensive Income for the period (XIll+XIV) (Comprising Profit (Loss) and Other Comprehensive Income for the Period) - XVI.Paid uo Eaultv Share Caoital CFV: 1/-l each} 3,342.21 3,342.21 3,342.21 3,342.21 3,342.21 3,342.21 XVII. Other Equity (1,679.921 XVIIL Earnings per equity share (for continuing operation): (1) Basic 0.01 0.00 0.01 O.ot O.ot (0.01) (21 Diluted 0.01 0.00 0.01 0.01 0.01 (0.01) liOIE.S 1. The above results have been reviewed by Audit Committee and taken on record by the Board of Directors at its Meeting held on 5th November 2026. The Statutory Auditors have earned out their limited review of the above results. 2. The above results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (IND AS), prescribed under section 133 of the Companies Act. 2013 and other recognized accounting practices and policies to the extent applicable. 3. The IND AS compliant corresponding figures for the period as reported above have not been subjected to review. However, the Company's management has exercised necessary due diligence to ensure that such financial results provide a true and fair view of its affairs. 4. The company is not carnying any segment in its buiness activities therefore no segment reporting has been done. 5. Previous Period's/Year's figures have been regrouped /recast wherever necessary to make them comparable with those of the current period. 6. As of September 30, 2026, the Company does not have any subsidiary companies, associate companies, or joint venture entities. FOR PARAS PET FILS LTD. Vaidya Date: 05/11/2026 Whole TI'me Director Place: SURAT DIN: 08201304 PARAS PETROFILS LIMITED Regd. Office : 1st Floor, Dhamanwala Complex, Opp. Apple Hospital, Khatodara Road, Udhna -395002 DistSurat CIN: Ll 7110G)1991PLC015254 Email id: finance@paraspetrofils.com Ph. No. +91-9825568096 Website: www.paraspetrofils.in STATEMENT OF UNAUDITED FINAN [Showing first 8,000 characters — download PDF for full document]