Quarterly unaudited financial results for Sep 2026.

06 November 2026 Bombay Stock Exchange Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400 001, Maharashtra, India. Dear Sir/Madam, Sub: UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30 SEPTEMBER 2026 IN ACCORDANCE OF REGULATION 33(3) OF SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 Ref: BSE Scrip Code: 530741 We are enclosing herewith a copy of the: a. The Un-Audited Financial Results for the quarter ended 30 September 2026. b. The Limited Review Report for the 2nd quarter issued by ASA & Associates LLP, Chartered Accountants, Statutory Auditors of the Company. as approved and taken on record by the Board of Directors of the Company at their meeting held on Friday, 06 November 2026 which commenced at 4.00 p.m. and concluded at 05.30 p.m. This is for your kind information and record. For Ovobel Foods Limited Mysore Satish Sharad Managing Director DIN: 08987445 Place: Bengaluru Encl.: as above OVOBEL FOODS LIMITED CIN - L85110KA1993PLC013875 Registered Office : No.319/1 – 329, Golden Point, 2nd Floor, off Queens Road Cross, Behind Jain Hospital, Vasanth Nagar, Bengaluru- 560001 Tel: 080 -25594145/25594147, Fax 080-25594147, Email-info@ovobelfoods.com ( ₹ in Lakhs) Unaudited Balance Sheet as at September 30th, 2026 As at As at Particulars 'Sep 30, 2026 'March 31, 2026 Unaudited Audited A ASSETS Non-current assets Property, plant and equipment 2,513.87 1 ,662.50 Capital Work in Progress 1 29.70 102.55 Right-of-use assets 1,414.71 1 ,463.61 Intangible assets 9.89 1 2.30 Intangible assets under development 4.75 4.75 Financial Assets Investments 8 .74 8.18 Other financial assets 5 14.11 487.35 Deferred tax assets (Net) 2 19.24 197.72 Other non-current assets 1 67.82 602.79 Total non-current assets 4,982.83 4,541.75 Current assets Inventories 3,867.48 3 ,774.48 Financial assets Investments 3,998.17 3 ,520.54 Trade Receivables 9 38.47 1 ,510.55 Cash and cash equivalents 8 72.55 555.80 Bank Balances other than Cash and cash equivalents 2 79.52 271.75 Other financial assets 1,843.32 2 ,056.75 Other Current Assets 5 20.41 542.22 Total current assets 1 2,319.92 12,232.09 TOTAL ASSETS 1 7,302.75 16,773.84 B) EQUITY AND LIABILITIES Equity Equity Share Capital 9 50.08 950.08 Other Equity 1 2,044.29 10,059.07 Total equity 1 2,994.37 11,009.15 Non-current liabilities Financial Liabilities Borrowings 3 38.18 286.33 Lease Liability 1 .29 1 0.76 Provisions 3 01.57 300.43 Total non-current liabilities 641.03 5 97.52 Current liabilities Financial liabilities Borrowings 2,458.95 2 ,534.18 Lease Liability 20.58 2 1.19 Trade Payable Total outstanding dues of micro enterprises and small enterprises 31.99 5 8.50 Total outstanding dues of Creditors other than micro and small enterprises 2 10.10 267.34 Other financial liabilities 9 .69 7 7.39 Other Current liabilities 4 21.95 1 ,907.08 Provisions 1 40.78 9 6.09 Current Tax Liabilities(Net) 3 73.30 205.40 Total current liabilities 3,667.35 5,167.17 TOTAL EQUITY AND LIABILITIES 1 7,302.75 16,773.84 OVOBEL FOODS LIMITED CIN - L85110KA1993PLC013875 Registered Office : No.319/1 – 329, Golden Point, 2nd Floor, off Queens Road Cross, Behind Jain Hospital, Vasanth Nagar, Bengaluru- 560001 Tel: 080 -25594145/25594147, Fax 080-25594147, E Mail ID-info@ovobelfoods.com, Website: www.ovobelfoods.com ( ₹ in Lakhs) ANNEXURE I TO REGULATION 33 Statement of Unudited Financial Results for the Quarter and Six months ended September 30, 2026 3 months ended 3 months ended 3 months ended Six months ended YF ei an ra en nc dia el d Sl.No. Particulars Sept 30, 2026 June 30, 2026 Sept 30, 2025 `Sept 30, 2026 `Sept 30, 2025Mar 31, 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Revenue from Operations 5 ,719.31 7,996.59 5 ,840.94 13,715.90 11,933.44 26,182.37 2 Other Income 264.11 369.10 129.16 633.21 2 17.05 805.48 3 Total Income (1+2) 5 ,983.42 8,365.69 5 ,970.10 1 4,349.12 12,150.49 2 6,987.85 4 Expenses (a) Cost of material Consumed 3 ,854.74 5,553.95 4 ,567.27 9 ,408.69 8,668.37 19,224.33 (b) Changes in inventories of finished goods and work-in-progress 327.80 (387.49) ( 574.61) (59.69) (44.63) (598.49) (c) Employee benefit expense 350.68 328.12 316.22 678.80 6 15.13 1 ,533.09 (d) Finance Cost 34.99 3 1.12 49.06 66.11 1 04.05 187.78 (e) Depreciation and amortisation expense 138.20 109.59 106.58 247.79 2 22.56 467.76 (f) Other Expenses 679.41 676.21 643.30 1 ,355.62 1,353.84 2 ,812.18 Total Expenses 5 ,385.82 6,311.50 5 ,107.82 1 1,697.33 10,919.32 2 3,626.64 5 Profit before Tax (3-4) 5 97.60 2,054.19 8 62.28 2 ,651.80 1,231.17 3 ,361.20 6 Tax expense (a) Current tax 155.97 535.19 234.51 691.16 3 50.77 1 ,016.45 (b) Earlier year's tax - - - - - 5.72 (c) Deferred Tax ( 3.00) ( 21.32) (13.43) (24.32) (35.49) (96.28) Total tax expense 1 52.97 513.87 2 21.08 6 66.84 315.28 9 25.89 7 Profit for the period (5-6) 4 44.63 1,540.32 6 41.20 1 ,984.96 915.89 2 ,435.31 8 Other comprehensive income, net of tax (a)Itemsthatwillbereclassifiedtoprofitor(loss/reversal)in (17.38) 1 7.94 2 .78 0 .56 4 .42 8.31 subsequent periods (b)Itemsthatwillnotbereclassifiedtoprofitor(loss)insubsequent 11.13 - - 11.13 - 12.58 periods (c) Income Tax effect on the above 0 .79 (3.59) ( 0.55) ( 2.80) (0.88) ( 4.83) Total Other comprehensive income (a+b+c) ( 5.46) 14.35 2 .23 8.89 3 .54 16.06 9 Total comprehensive income (7+8) 4 39.17 1,554.67 6 43.43 1 ,993.85 919.43 2 ,451.37 10 Earnings per share (Face value of Rs. 10 each) (1) Basic and Diluted(Rs)(*Not Annualised) *4.68 *16.21 *6.75 *19.40 *9.64 2 5.63 11 Paid up Equity Share Capital (Ordinary Shares of Rs. 10 each) 950.08 950.08 950.08 950.08 9 50.08 950.08 12 Other Equity - - - - - 10,059.07 OVOBEL FOODS LIMITED CIN - L85110KA1993PLC013875 Registered Office : No.319/1 – 329, Golden Point, 2nd Floor, off Queens Road Cross, Behind Jain Hospital, Vasanth Nagar, Bengaluru- 560001 Tel: 080 -25594145/25594147, Fax 080-25594147, Email-info@ovobelfoods.com ( ₹ in Lakhs) Unaudited Cash Flow for the Half Year ended 30 September'2026 For the For the Half Year ended Half Year ended Particulars `Sept 30, 2026 `Sept 30, 2025 Cash flow from operating activities Profit before tax 2 ,651.79 1,231.16 Adjustments to reconcile net profit/ (loss) to net cash provided by opearting activities: Depreciation / amortization 247.79 222.56 Finance Cost 66.11 104.05 Liabilities no longer required written back (11.85) - Interest income (79.96) ( 121.71) Dividend income (0.15) - Unrealised Exchange loss / (Gain) (226.70) - 2,647.02 1,436.06 Changes in working capital: Increase/(decrease) in trade payables (71.90) ( 111.58) Increase/(decrease) in Provisions 56.96 66.29 Increase/(decrease) in other current liabilities ( 1,485.13) 130.21 Increase/(decrease) in other financial liabilities (75.21) ( 1.85) Increase/(decrease) in other financial assets (18.01) (17.81) (Increase)/decrease in non - current assets 0.43 ( 1.06) (Increase)/decrease in current assets 21.81 ( 449.31) (Increase)/decrease in Inventories (93.02) (13.36) (Increase)/decrease in trade and other receivables 798.79 ( 173.21) Cash generated from /(used in) operations 1 ,781.75 864.38 Direct taxes paid during the year (net of refunds) (523.26) ( 187.36) Net cash flow from operating activities (A) 1,258.49 677.02 Cash flow from investing activities Purchase of Property, Plant and Equipment (net) (640.46) ( 285.75) Investments in Mutual Funds (486.25) - Movement in Fixed Deposits 198.39 ( 7.12) Interest income 78.48 120.72 Dividend income 0.15 - Net cash flow from investing activities (B) ( 849.69) (172.15) Cash flow from financing activities Proceeds/ (repayment) from Borrowings (23.38) ( 382.48) Principal payment of Lease Liability (10.06) ( 9.83) Interest payment of Lease Liability (1.11) ( 1.82) Interest paid (57.49) (96.96) Net cash flow from in financing activities (C) (92.05) (491.09) Net increase/(decrease) in cash and cash equivalents (A + B + C) 316.75 13.78 Cash and cash equivalents at the beginning of the year 555.80 182.32 Cash [Showing first 8,000 characters — download PDF for full document]