Outcome of Board Meeting

EER OCCL LIMITED ‘ 14th Floor, Tower-B, World Trade Tower, Plot No. C-1, Sector-16, Noida - 201301, UP Phone : 91-120-4744800 Email : occlnoida@occlindia.com Website : www.occlindia.com November 06, 2026 The Manager The Manager BSE Limited National Stock Exchange of India Limited Department of Corporate Services Exchange Plaza, Bandra Kurla Complex, Floor 25, P.]. Towers, Dalal Street Bandra (E), Mumbai - 400001 Mumbai - 400051 Scrip Code: 544278 Scrip Symbol: OCCLLTD Dear Sir(s)/ Madam, Sub: Outcome of the Board Meeting held on November 06, 2026 In terms of Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) read with Schedule III to the Listing Regulations and the relevant circular, we would like to inform you that the Board of Directors of the Company in its meeting held today i.e., Friday, November 06, 2026, inter alia, considered and approved the following: 1. The Unaudited Financial Results for the quarter and half year ended September 30, 2026. We attach herewith a copy of the approved Unaudited Financial Results along with the Limited Review report of the auditors and Press Release. 2. Declared an interim dividend of Rs. 2/- per equity share of face value of Rs. 2/- each for the financial year 2026-2027 and fixed the Record date for the purpose of determining the entitlement of the shareholders for the interim dividend as November 13, 2026, and dividend will be paid to the shareholders within 30 days from the date of declaration. The Board Meeting commenced at 02.30 P.M. and concluded at 03:35 P.M. This disclosure along with the enclosures shall be made available on the website of the Company viz. https://www.occlindia.com/ . This is for your information and records. Thanking you, Yours faithfully, For OCCL Limited Pranab Kumar Maity Company Secretary & Sr. GM- Legal End. As above Registered Office: Plants: Survey No. 141, Plot No. 3 & 4 Dharuhera Industrial Estate, Phase— 1 Paiki of Mouje, APSEZL, Dharuhera — 123106, Distt. Rewari, (Haryana) Mundra, Kachchh, Guijarat, India, 370421 SEZ Division: Survey No. 141, Paiki of Mouje Villag, Mundra, Taluka CIN: L24302GJ2022PLC131360 Mundra, Mundra SEZ, District Kutch, Gujarat, 370421 Sl. n 1. Co U Wn oi rt l dNo T. r a17 d0 e4 T, o 1 w7 et rh , F (l Wo To Tr, ) , DND Flyway, . Sector 16, Noida 201 301 (India) +91 (0120) 297 0005, 92055 75996 Chartered/ - newdelhi@singhico.com www,singhico,com Independent Auditor’'s Review Report on Unaudited Financial Results for the quarter and half year ended September 30, 2026 Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015, as amended To the Board of Directors of OCCL Limited 1. We have reviewed the accompanying statement of unaudited financial results of OCCL Limited (the "Company”) for the quarter and half year ended September 30, 2026 (the “Statement”) attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). 2. This Statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, 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 financial results are 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 above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results read with notes therein, prepared in all material respects in accordance with the 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, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Singhi & Co. Chartered Accountants Firm Registration No. 302049E BimalK Knumarr )S iippaanni Place: Noida (Delhi — NCR) Partner Date: November 06, 2026 Membership No. 088926 UDIN : 26088926RTMJPO6456 Page 1of 1 Offces Kolkata, Dethi NCR, Mumbai, Chennai, Bengaluru, Pune & Raipur OCCL LIMITED. CIN : L24302GJ2022PLC131360 { Regd. Office : Survey No.141, Paiki of Mouje, APSEZL, Mundra, Kachchh-370421, Gujarat, India) Email: investorfeedback@occlindia com; Web: www.occlindia com and Half Year Ended September (Rs. in Lakhs, except per share data) Quarter Ended Half Year Ended Year Ended S.No. |_Sep 30' 2026 Jun 30' 2026 Sep 30' 2025 Sep 30' 2026 Sep 30' 2025 Mar 31' 2026 et (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) (Audited) | |Revenue from Operations 25,703.76 21,966.94 11,964.34 47,670.70 2427314 50,590.36 1l Other Income 32.79, 193.76 97.61 226.55) 137.91 236.09) | W Total Income (1+1) 25,736.55 22,160.70 12,0195 47,897.25 24,411.05 50,826.45, IV Expenses: [ Cost of materials consumed 15,247.85 14,0479 503811 29,295.81 1040642 24,864.58 Purchase of stock in trade 15.81 = 281.52 15.81, 32117 321.17| Changes in Inventories of finished goods and work in progress (64.21) (3,432.18) 13147 (3,496.39) 265.05. (451.47) Employee benefits expense 1,529.89) 1,603.37 1,294.06) 3,133.26 2,642, 501 5,257.27| Finance costs 328.27 249.06 13197 577.3 26634 503.25 Depreciation and amortisation expenses 736.81 72937 73261/ 1,466.18 1437.80 2,896.17) Freight and forwarding 1,200.14 942.48 827.69) 2,142.62 1,654.14| 3,007.89) Other expenses 2,973.26 2,638.48 2,468.38) 5,611.74 4,427.22 8,674.06, Total Expenses (IV) 21,967.82 16,7854 1090581 38,74636 21,42074] __ 45,072.92) V. Profit before exceptional item and tax (illV) [ 3,768.73 538216 1,156.14 9,150.89 2,990.31] 5,753.53) VI Exception Items = = = = - | (205.56) Impact of Labour Codes Vil | Profit before tax (V+VI) I 3,768.73| 538216 115614 9,150.89 299031/ 5,547.97) VIll | Tax Expense: | Current tax 77105 997.62 202.00 176867 52247, 964,66, Deferred tax charge/ (credit) 21162 359.45 8477| 57107 28450 (187.50) Total Tax Expense (VIll) 982.67 1,357.07 286.77 2,339.74 806.97 777.16 1X | Profit for the period (VII-VIll) [ 2,786.06 4,025.09 86937 681115 2,183.34] 4,77081) Other Comprehensive Income / {Loss) (Net of Tax) | | | 2 items that will not be reclassified to Profit or Loss. [ | ‘ Remeasurement gain or {loss) on Defined Benefit Plans - - - - - (35.23) | Tax relating to above - - - - - | 887 b |items that will be reclassified to Profit or Loss | s | - - | | |Total Other Comprehensive tncome / (Loss) (Net of Tax) (asb) (X) | = - =1 = = 26.36) | Xt Total Comprehensive Income for the period (IX+X) 2,786.06 4,025.09 869.37) 6,811.15 2,183.34] 4,734.25, Xil | Paid-up Equity Share Capital (Face value of Rs. 2/- each) 999.01J‘ 999.01 999.01 999.01 999.01. 999.01 Xl Other Equity excluding Revaluation Reserve | = - | = - a2 XIV Earnings per equity share (Face value of Rs. 2/- each) : | | Basic and Diluted (Rs.) [not annualised except for the year] 558 806 174 1364 437 955 GI [Showing first 8,000 characters — download PDF for full document]