Standalone and Consolidated financial results for the quarter and period ended September 30, 2026

lndag Rubber Limited Regd. Office: Khemka House, 11, Community Centre, Saket, New Delhi ·110017, India Phone: 26963172-73, 26961211, 26863310, 41664818, 41664043; Fax: 011- 26856350 E-mail: info@indagrubber.com; Website: www.indagrubber. com; CIN-L74899DL1978PLC009038 Works: VPO Bhogpur, Jhiriwala, Tehsil Nalagarh, Distt. Solan, Himachal Pradesh - 174101, India Phone: +91-9736000123 ISO 900 1: 2015 ISO 14001:2015 ISO 45001:2018 November 06, 2026 BSE Limited (Company code‐1321) Phiroze Jeejeebhoy Towers, (Scrip code‐509162) Dalal Street, Mumbai-400001. Sub: Submission of Audited Financial Results for the quarter & period ended September 30, 2026 along with Auditors’ Report. Dear Ma’am/Sir, Pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith Audited Financial Results (Standalone & Consolidated) for the quarter and period ended September 30, 2026, as approved by the Board of Directors on the Recommendation of Audit Committee, in its meeting held today, i.e. on November 06, 2026 along with Audit Report issued by Statutory Auditors for the aforesaid period. We would like to declare that the Audit Report does not have any modified opinion/ qualifications/ reservation/ adverse remark, hence statement showing impact of any modified opinion is not applicable on the Company. The above information is also available on the website of the Company: www.indagrubber.com. This is for your information and records please. Thanking you, For INDAG RUBBER LIIMITED Sonal Garg Company Secretary & Compliance Officer (ACS 24598) ---------- The only alternative to new tyres ------------- KIIANNA & ANNAUIIANAM l'lli\lfl'l-:ltlm ACCO NTANTS ,\ 17, I •lr••I ••nr, Ntw lltlhl • I IOftl I JND l'Ult'S Iu~ro1n ON 'f'IIE AUJ)l'J' Ol' JNTEJtlM STANDAWN,E nN ·s To 1h~ Uoni,I ofl)h·l•,'tnr!'I of h11l11~ ltubbct· Llmlkll Opinion \\'c hnw :rndit,,J th,· Ol:compnn ing interim standalone financial results of fndag Rubber Limited ("the 'ompon) '') tl,r the ljllnttcr and six months ended 3Q1h September 2026, being submitted by the Company prn u:mt to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Di closure Requirements) Regulations, 2015, as amended(" the LODR Regulations ). ln our opinion and to the best of our infomrntion and according to the explanations given to us, these standalone financial results: a) are presented in accordance with the requirements of Regulation 33 of the LODR Regulations in this regard; and b) give a true and fair view in confonnity 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 ("Act"), read with relevant rules issued thereunder and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial infonnation of the Company for the quarter and six months ended 30th September, 2026. Basis of Opinion We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section I 43( I 0) of the Companies Act, 2013 ("the Act"). Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Standalone Financial Results section of our report below. We are independent of the Company, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ("!CAI") together with the ethical requirements that are relevant to our audit of the Standalone Financial Results under the provisions of the Act and the Rules made thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the )CAi's Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion. Tel: 011-44717403 E-mail: au1lit@kn11indiu.nc1 KHANNA ANl\'ADIIANAM Emphnsis of l\111t1cr We drnw n11l'l11ion to Foot Note 6 lo the f111n11clnl results for the quarter and half year ended 301h September 2026 rclnting to the vnl11111io11 or Compnny's Investment in Oil exploration Company in Nigeiiu. 111e lnir vnlue of the investment from the nssoclute Is subject to the successful exploration and produl.':tion of hydrn~ntbon from the mining asset. The outcome cannot be determined at present as the cxµlorntion und pt'-iduction is currently on hold due to restrictions on Oaring of gas by Nigerian government. Our opinion is not modified in respect of this matter. Management's and Board of Directors' Responsibilities for the Standalone Financial Results These Standalone Financial Results are the responsibility of the Company's management and have been approved by the Board of Directors for issuance. The Standalone Financial Results have been compiled from the Audited Standalone Financial Results for the quarter and six months ended September 30, 2026, the Unaudited Interim Standalone Financial Results for the quarter ended June 30, 2026 and the Audited Standalone Financial Statements for the year ended March 31, 2026. This responsibility includes preparation and presentation of the interim standalone financial results that give a true and fair view of the net profit and other comprehensive income/(loss) and other financial information in accordance with the recognition and measurement principles laid down in the India Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under section 133 of the Act read with relevant Rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations. The responsibility of Board of Directors includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the Standalone Financial Results, the Management and Board of Directors are responsible for assessing the Company's ability, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. KIIANNA ,~ ANNAJ>IIANIIM i\l 111n.1.cmcn1 r111d 1lw lh1nrd M Dlrcclors nrc rcsp<lfi~lblc for ovcrsccl11g the r1nnncial reporting process of Ih e l \)t11J'llll) . Auditor'~ Rl'sponsihllltk~ for thl' Audit of the Stnndnlonc ~·1nencinl Results Our objL'l.'tivc-s nrc lo obtnin rcusonuble assurance about whether the standalone financial results as a wlil)k arc free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit condu~tcd in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial results. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. W [Showing first 8,000 characters — download PDF for full document]