Outcome of Board Meeting

06th November, 2026 To, To, Department of Corporate Services Listing Department BSE Limited, National Stock Exchange of India Limited, P. J. Towers, Dalal Street, Exchange Plaza, 5th Floor Plot No. C/1, Mumbai - 400 001 G.Block Bandra - Kurla Complex, Bandra (E), Mumbai - 400 051 Security Code: 542460 Security ID: ANUP Symbol: ANUP Dear Sir/Madam, Sub.: Outcome of Meeting of the Board Meeting held on 06th November, 2026 Ref.: Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 With reference to the captioned subject, we hereby inform you that the Board of Directors of the Company at its meeting held today i.e. 06th November, 2026 approved Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended on 30th September, 2026, along with the reports of Auditors thereon pursuant to regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) regulations 2015 (“Listing Regulations”). The meeting of the Board of Directors of the Company commenced at 10:30 A.M. and concluded at 11:50 A.M. Kindly take the same on your records. Thanking you, Yours faithfully, For, The Anup Engineering Limited Lay Desai Company Secretary Membership No.: A57117 Encl.: As Above SORAB S. ENGINEER & CO. (Regd.) CA CHARTERED ACCOUNTANTS TELEPHONE : +91 79 48006782 I ND IA EMAIL :sbchokshi@sseco.in sseahm@hotmail.com 804-805, SAKAR-IX, WEB : www.sseco.in BESIDE CITY GOLD, ASHRAM ROAD, AHMEDABAD-380 009 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF THE ANUP ENGINEERING LIMITED 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of The Anup Engineering Limited ("the Company") for the quarter and half year ended September 30, 2026 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), 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 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 of material misstatement. A review is limited primarily to inquiries of Company personnel and analytical procedures 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. 4. Based on our review conducted as stated above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the aforesaid Indian 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. ~~~~orab S. Engineer & Co. Chartered Accountants Firm Registration No. 110417W CA. P. N. Anklesaria Partner Membership No. 131394 UDIN: 2.tt3l3qqws-z. ,t51-{0Cj3 Ahmedabad November 06, 2026 MUMBAI • BENGALURU • KANPUR L c£~Qb'P - - - - - - - www.anupengg.com Statement of Standalone Unaudited Financial Results for the Quarter and Half Year Ended September 30, 2026 , in Lakhs except per share data Quarter Ended Half Year Ended Year Ended Sr. Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Income (a) Revenue from operations 16,711.74 11,789.29 23,264.38 28,501.03 40,206.59 78,943.70 (b) other Income 93.04 49.74 33.19 142.78 261.53 329.89 Total Income 16,804.78 11,839.03 23,297.57 28 643.81 40,468.12 79,273.59 2 Expenses (a) Cost of materials consumed 9,256.21 5,050.24 11,083.48 14,306.45 18,219.36 35,335.08 (b) Changes In inventories of work-in-progress (422.38) 983.80 0.81 561.42 1,058.57 2,959.07 ( c) Employee benefits expense 1,351.76 1,182.34 1,222.63 2,534.10 2,335.62 4,579.92 (d) Finance costs 158.94 143.35 207.22 302.29 292.00 830.09 (e) Depreciation and amortisation expense 747.40 727.14 653.53 1,474.54 1,289.68 2,719.08 (f) Other expenses 4,552.75 3,631.23 5,829.70 8,183.98 9,527.89 19,150.15 Total Expenses 15,644.68 11,718.10 18,997.37 27,362.78 32,723.12 65,573.39 3 Profit before exceptional items and tax (1-2) 1,160.10 120.93 4,300.20 1,281.03 7,745.00 13,700.20 4 Exceptional item (Net of tax) (Refer Note 4) - - - - (130.52) 5 Profit Before Tax (3-4) 1,160.10 120.93 4,300.20 1,281.03 7,745.00 13,569.68 6 Tax Expense Current Tax 282.00 41.00 1,086.66 323.00 2,029.00 3,369.00 Excess provision of tax of earlier years - - - (533.95) Deferred Tax Charge/(Credit) (36.87) (30.88) 10.95 (67.75) (39.73) (40.01) Total Tax Expense 245.13 10.12 1,097.61 255.25 1,989.27 2,795.04 7 Profit for the period/year (5-6) 914.97 110.81 3,202.59 1,025.78 5,755.73 10,774.64 8 Other Comprehensive Income/(Loss) (Net of Tax) Items that will not be classified to profit and loss (i) Re-measurement gain/(loss} of defined benefit plan 30.83 30.84 (10.40) 61.67 (20.81) 123.34 (ii) Income Tax impact relating to above (7.76) (7.76) 2.62 (15.52) 5.24 (31.04) Items that will be reclassified to Profit and Loss (i) Remeasurement gain/(loss) of Cash flow hedge reserve (111.77) 269.14 (379.36) 157.37 (212.39) (264.42) (ii) Income tax related to above item 28.13 (67.74) 95.47 (39.61) 53.45 66.55 Total Other Comprehensive Income/ (Loss} (Net of Tax) (60.57} 224.48 T291.511 163.91 (174.51) (105.57) 9 Total Comprehensive Income for the period/year (7+8} 854.40 335.29 2,910.92 1,189.69 5,581.22 10,669.07 10 Paid-up Equity Share Capital (Face Value ~ 10/-per share) 2,003.15 2,003.15 2,002.25 2,003.15 2,002.65 2,003.15 11 Other Equity 66,679.19 12 Earnings Per Share in , (Not Annualised} -Basic 4.57 0.55 15.99 5.12 28.74 53.80 -Diluted 4.56 0.55 15.95 5.11 28.65 53.68 (See accompanying notes to the Standalone Unaudited Financial Results} The Anup Engineering Limited Registered Office: Behind 66 KV Elec. Sub Station, Odhav Road. CIN: L29306GJ2017PLC099085 Ahmedabad - 382 415, Gujarat, India. T : +91 79 4025 8900 E: anup@anupengg.com i10h1P - - - - - - - www.anupengg.com Notes to the Standalone Unaudited Financial Results: 1 The above standalone unaudited financial results have been prepared in accordance with Indian Accounting Standards as prescribed under section 133 of the Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. 2 The above standalone unaudited financial results have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on November 06, 2026. The Statutory Auditors have expressed an unmodified conclusion. 3 The Company's business activity falls within a single operating business segment of "Engineering Products". 4 The Government of India, vide Notification dated November 21, 2025, has notified The Code on Wages, 2019, The Industrial Relations Code, 2020, the Code on Social Security, 2020, and The Occupational Safety, Health and Working Conditions Code, 2020 (collectively [Showing first 8,000 characters — download PDF for full document]