Standalone Un-audited Financial Results for the quarter and half year ended September 30, 2026.

November 06, 2026 Department of Corporate Services BSE Limited P J Towers, Dalal Street, Mumbai – 400001 Sub – Outcome of Board Meeting No. 05/2026-27 and Submission of Un-Audited Financial Results for the quarter & half year ended September 30, 2026. Ref – BSE Scrip Code – 500270 Dear Sir, Apropos Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform that a Meeting of the Board of Directors of the company was held today i.e. Friday, November 06, 2026 commenced at 12:30 p.m. and concluded at 01:35 p.m. in which, inter alia, following business was transacted – 1) Considered & approved the Un-Audited Standalone Financial Results for the quarter and half year ended September 30, 2026. 2) Took note of the Limited Review Report on the Statement of Un-Audited Financial results. Pursuant to Regulation 30 & 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find the enclosed Un-Audited Standalone Financial Results for the quarter and half year ended September 30, 2026 along with Limited Review Report of the Auditor. Kindly take the same on your record. Thanking you, For The Baroda Rayon Corporation Limited Kunjal Desai Company Secretary FCS: 14330 Encl: a/a The Baroda /Kayon Corporati. on Ltd. CIN L45100GJ1958PLC000892 P O Fatehnagar, Udhna, Surat 394 220 Tel : 0261-2899555 Email : admin@brcl.in Website : www.brcl.in Statement of Standalone Un-audited Financial Results for the Quarter & Half year ended 30th September, 2026 (R in lakhs except EPS) SR. ‘Quarter Ended Half year ended Year ended NO. Particulars 30-09-26 300626 30-09-25 300926 300925 310526 (Unaudited) (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) 1 [a) Revenue from operations 1,551.00 1.798.00 1,306.00 3.349.00 6,177.00 b) Other income 15849 90.09 5136 24858 157.07 [Total revenue 1,709.49 1,888.09 1,357.36 3,597.58 6,334.07 2 |Expenses (a) Cost of materials consumed 104278 249735 1,044.92 3.540.13 292586 6,069.54 (b) Purchases of stock-in-trade 53440 267.14 19594 80154 58541 1,139.81 (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (533.81) (1,603.56) @t @7 127981 (3,332.13)| (d) Employee benefits expense 37.67 3750 250 7517 45.00 116.39 () Finance cost 792 583 4262 5375 92.08 3443 (1) Depreciation and amortisation expense 6385 674 661 1359 1311 2630 (2) Repair & Maintenance 159 284 s 443 822 1933 (h) Other Expenditure 2874 2698 3495 55.72 6037 2303¢ [Total expenses 1,166.14 124082 904.65 2,406.96 2,450.24 430401 3_|Profit before exceptional items and tax 54335 64727 45271 1,190.62 116294 2,030.06 4_|Exceptional items - 120000 151.06 1,200.00 151.06 190.56 5_[Profit before tax 543.35 1,847.27 603.78 2,390.62 31400 2,220.62 6 [Tax expense = (1) Current tax (479.93)) i s (479.93)} - (@) Deferred tax - - < [(3) Earlier year tax % 5 B = : 7_|Net Profit (Loss) from continuing operations after tax [ZXT) 1.847.27 603.78 191069 1.314.00 2,220.62 8_|Profit (Loss) from discontinued operations B s " . 9 |Tax expense ofd iscontinued operations B = . = A = 10_|Net Profit (Loss) from disconfinued operations - 5 P 11 |Net profit (loss) for the period 63.42 1,847.27 603.78 1,910.69 1,314.00 2,220.62 12_|Other comprehensive income [Equity Investments measured at fair value (Net of Tax) 5 : : = : s [Total Other comprehensive income’ B - = [Total Comprehensive income (XI+X11) 63,42 184727 603.78 1,910.69 1,314.00 2,220.62 13_|Paid-up cquity share capital (Face Valuc of Rs_10/- cach) 229114 229114 229114 329114 29114 229114 T4 [Reserves excluding revaluation reserve as shown in audited balance. ¥ B B - - 37,158.05 sheet 15 [Eamings Per Share (before exceptional tems) of < 10/~ each) (not annualised) (a) Basic 028 283 198 834 508 8386 (b) Diluted 028 283 198 834 508 886 [Earnings Per Share of 10/- cach) (not annualised): (a) Basic 028 806 264 310 514 969 (b) Diluted 0.28 8.06 2.64 3.10 5.74 9.69 [See accompanying note to the Financial Results cont... Continuation Sheet Segment wise Revenue, Results, Assets & Li ities (Standalone) for the Quarter & half year ended 30th September, 2026 (R in lakhs) Quarter Ended Half year ended Year ended Particulars 300926 300626 300925 30-09-26 300925 310326 | (Unaudited) (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) [Segment Revenue (Revenue from Operations) [Real Estate 1,576.19 1.812.93 1,32922 3,389.12 3,573.25 622842 TTe ox tt ai ll e Rs e venue 1,1 703 93 .3 40 9 1,87 85 8. .1 06 9 1,32 58 7. .1 34 6 352 908 7. 54 86 3613 39 193 8 631 30 45. 06 75 [Segment Results [Real Estate 457.97 57794 467.19 1,035.91 1.215.09 1,958.84 [ Textiles. 133.30 7516 2814 208.46 3993 105.65 [Segment Results before unallocable finance costs, share in net profit/ (loss) of Associates and Joint ventures, exceptional Items d tax 591.27 653,10 49533 124437 1,255.02 2,064.49 L Lee ss ss :: TF ain xa en sc e Cost 474 97 99 32 5 -8 3 42 -6 2 475 93 97 35 92. 08 34 s4 3 Add: Exceptional item - 1,200.00 151.06 1.200.00 151.06 19056 Net Profit (Loss) for the period/ year 6342 184727 603.78 1.910.69 1,314.00 222062 Segment Assets Real Estate 76,147.48 197920 me0261| 7674748 7369261 70,890.12 Textiles 2,388.17 234348 231942 238817 231942 2,33860 |T otal Assets 79,135.65 76322.77| 76,012.03 79,135.65 76,012.03 73,228.72 [Real Estate 25,622.56 22,012.70 1431088 25,622.56 14,310.88 19,837.71 | Textiles 12,151.17 13,011.58 23,156.55 12,151.17 23,156.55 13,939.79 [ Total Liabilities 37,773.73 35,024.28 37,467.43 37,773.13 37,467.43 33,777.51 cont.. Continuation Sheet Statement of Assets & Liabi s as on 30th September, 2026 (X In Lakhs) Particulars Asat As at 30th September, | 315t March, 2026 2026 Unaudited Audited| ASSETS Non-Current assets (a) Property, plant & equipment 1924.54 1,935.40 (b) Capital Work-in-Progress R N (c ) Financial Assets [ 2 Investments 949.44] 76.46 (d) Other Non-current assets 2666.22| 1,52633 Total Non-Current assets 5,540.21 3,538.19 Current assets (a) Investments - < (b) Inventories 66360.61 64,223.24 (c) Financial Assets (i) Trade receivables 774.42| 914.71 (ii) Cash and cash equivalents 218.01 9.01 (d) Other Current assets 4574.29) 2,875.45 Assets classified as held for sale 1668.12| 1,668.12 Total Current assets 73,595.45 69,690.53 Total Assets 79,135.65 73,228.72 EQUITY AND LIABILITIES Equity (a) Equity Share capital 2291.14 2,291.14 (b) Other Equity 39070.78 37,160.07 Total Equity 41,361.92 39,451.21 Liabilities (Non-Current liabil Financial Liabilities (i) Borrowings 17183.49) 13,732.08 (ii)Provisions 5 % Total non-current liabilities 17,183.49 13,732.08 Current Liabilities (a) Financial Liabilities (i) Borrowings 4120.80} 3,896.28 (ii) Trade payables 1070.37, 964.93 (a) total outstanding dues to micro and small enterprises and - . (b) total outstanding dues ofc reditors other than micro and small enterprises 1070.37) 964.93 (iii) Other Financial Liabilities 1755.87, 1,946.67 (b) Other Current liabilities 13643.20] 13,237.55 (C) Provisions - B (d) Current tax liabilities - - Total current liabilities 20,590.24 20,045.43 Total Equity and Li 79,135.65 73228.72 by cont... Continuation Sheet Cash Flow Statement for the half year ended 30th September, 2026 @ In Lakhs) Particulars Half year ended Year ended 30.09.2026 31.03.2026/ Unaudited Audited| [A- Cash flow from operating activities [Net Profit / (Loss) before tax 239062 222062 Adjustments for: Depreciation and amortisation 1359 2630 (Profit) / loss on sale / write ofoff assets (81.66)| Finance costs 5375 3443 Amount forfeited on account ofv iolation of agreement 000 (39.50)| Remission of liabilities 000 (151.07) Impairment of fixed assets 0.00 0.00 245796 2,009.12 (Operating profit / (loss) before working capital changes 2457.96 2,009.12 Changes in working capital. Adjustments for (increase) / decrease in operating assets: Inventories (2,137.37) (3,332.14) Trade receivables 14031 1357.22 Long-term loans and advances 000 0.00 Other current assets (1,698.84) (335.57)| [Showing first 8,000 characters — download PDF for full document]