Board Meeting Outcome

t-:-LL.-II. ® November 06, 2026 National Stock Exchange of India Limited (NSE) BSE Limited (BSE) Exchange Plaza, Phiroze Jeejeebhoy Towers, C-1, Block G, Bandra Kurla Complex, Dalal Street, Fort, Bandra (E), Mumbai - 400 051 Mumbai - 400 001 NSE Scrip Code: ELGIEQUIP BSE Scrip Code: 522074 Dear Sir/Madam, Subject: Outcome of the Meeting of the Board of Directors pursuant to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Pursuant to Regulation 33 and 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), we hereby wish to inform you that the Board of Directors of the Company, at its meeting held today, i.e. November 06, 2026, inter-alia, considered and approved the Unaudited Financial Results (standalone and consolidated) of the Company for the quarter ended September 30, 2026 (“UFRs”). Accordingly, enclosed are the said UFRs along with the Limited Review Report on the said UFRs issued by M/s. Price Waterhouse Chartered Accountants LLP, Chartered Accountants, Statutory Auditors. The Company will also publish an advertisement for the said UFRs in terms of applicable provisions of the SEBI Listing Regulations. These results will be uploaded on the Company’s website at https://www.elgi.com/in/financials. The Board meeting commenced at 10:00 AM and concluded at 11:50 AM. The above intimation is also being hosted on the website of the Company at www.elgi.com. We request to kindly take the above intimation on record. Thanking you, Yours faithfully FOR ELGI EQUIPMENTS LIMITED ROHIT GUPTE COMPANY SECRETARY AND COMPLIANCE OFFICER MEMBERSHIP NO.: A12422 Encl.: as above ELGI EQUIPMENTS LIMITED Registered Office: Elgi Industrial Complex Ill, Trichy Road, Singanallur, Coimbatore -641005, Tamilnadu, India T +91422 2589 555, E investor@elgi.com, w www.elgi.com, TOLL-FREE NO: 1800-425-3544 I 1800-203-3544 CIN : L29120TZ1960PLC000351 Price Waterhouse Chartered Accountants LLP Independent Auditor's Report on Review of Unaudited Standalone Financial Results The Board of Directors Elgi Equipments Limited Elgi Industrial Complex III, Trichy Road, Singanallur, Coimbatore -641 005 1. We have reviewed the Statement of Unaudited Standalone Financial Results of Elgi Equipments Limited (the "Company") [in which are included results of a trust and two jointly controlled entities (representing joint operations consolidated on a proportionate basis)] for the quarter and half year ended September 30, 2026, the Statement of Unaudited Standalone Assets and Liabilities as on that date and the Statement of Unaudited Standalone Cash Flows for the half year ended on that date which are included in the accompanying 'Standalone Financial Results' (the "Statement"). The Statement has been prepared by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations, 2015"), which has been initialled by us for identification purposes. 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 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 express a conclusion 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 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 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. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian ./ Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. Price Waterhouse Chartered Accountants LLP, 7th & 10th Floor, Menon Eternity, 165, St. Mary's R=oad,- Alwarpet Chennai -600018 ---- T: +91 (44)42285278 Registered office and Head office: 11-A, Vishnu Digamber Marg, Sucheta Bhawan, New Delhi -110002 Price Waterhouse (a Partnership Firm) converted into Price Waterhouse Chartered Accountants LLP (a Limite IN AAC-5001) with effect from July 25, 2014. Post its conversion to Price Waterhouse Chartered Accountants LLP, its ICAI --~=.:a-;~· Al registration number before conversion was 012754N) -=cc-- Price Waterhouse Chartered Accountants LLP 5. The Statement includes the interim financial results of a trust and two joint operations which have not been reviewed/ audited by their auditors, whose interim financial results reflect total assets of Rs. 901 million and net assets of Rs. 127 million as at September 30, 2026, and total revenue of Rs. Nil and Rs. Nil, total net profit after tax of Rs. 4 million and Rs. 4 million, and total comprehensive income of Rs. 4 million and Rs. 4 million for the quarter ended September 30, 2026 and for the half year ended September 30, 2026, respectively and cash inflows (net) of Rs. 3 million for the half year ended September 30, 2026, as considered in the Statement. According to the information and explanations given to us by the Management, these interim financial results are not material to the Company. Our conclusion on the Statement is not modified in respect of the above matter. For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N / N500016 ArunKumarR Partner Place: Bengaluru ... Membership Number: 21186J r r Date: November 06, 2026. . UDIN:2.-,h 2.llib 1 ~l<.t"G J; b~ 2..-:::, l-:-:LL- II· ® Standalone Financial Results Statement of Unaudited Standalone Financial Results for the quarter and half year ended September 30, 2026 (Rs. in Millions, except 1ier equity share data) Quarter ended Half-Year ended Year ended September 30, June 30, September 30, September 30, September 30, March 31, Particulars No 2026 2026 2025 2026 2025 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Income (a) Revenue from operations 7,080 6,448 5,682 13,528 10,709 23,429 (b) Other income 471 201 244 672 465 858 Total income 7;551 6,649 5,926 14,200 11,174 24,287 2 Expenses (a) Cost of materials consumed 3,366 2,883 2,420 6,249 4,465 9,855 (b) Purchases of stock-in-trade 683 724 641 1,407 1,252 2,696 (c) Changes in inventories of finished goods, stock-in-trade and (180) (138) (131) (318) (223) (386) work-in-progress (d) Employee benefits expense 781 776 682 1,557 1,345 2,745 ( e) Finance costs 9 9 4 18 6 12 (f) Depreciation and amortisation expense 128 124 100 252 190 410 (g) Other expenses 1,129 1,049 986 2,178 1,818 4,182 Total expenses 5,916 5,427 4,702 11,343 8,853 19,514 3 Profit before exceptional items and tax (1 -2) 1,635 1,222 1,224 2,857 2,321 4,773 4 Exceptional items - - - - - (128) 5 Profit before tax (3+4) 1,6 [Showing first 8,000 characters — download PDF for full document]