Approval of Unaudited Consolidated and Standalone Financial Results along with Limited Review Report issued by the Statutory Auditor of the Company for the quarter and half year ended on 30th September, 2026.

November 06, 2026 BSE Limited, Listing Dept. /Dept. of Corporate Services, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001 Dear Sirs, Subject: Outcome of Board Meeting Ref.: Regulation 33(3) and Regulation 30 and Part A of Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Scrip code: 531163 Security ID: KEMISTAR With reference to the captioned subject, we wish to inform you that the Board of Directors of the Company at its meeting held on today i.e. November 06, 2026 at the registered office of the company, which commenced at 06:35 PM and concluded at 07:25 PM, the Board considered the following agenda: 1. Approval of Unaudited Consolidated and Standalone Financial Results along with Limited Review Report issued by the Statutory Auditor of the Company for the quarter and half year ended on 30th September, 2026. Kindly take the above on your record Thanking you Yours faithfully, For, KEMISTAR CORPORATION LIMITED Ketankumar Patel Managing Director DIN:01157786 Website: www.kp-group.in/kemistar/ KEMISTAR CORPORATION LIMITED Reg. Off.: 604, Manas Complex, Jodhpur Cross Road, Satellite, Ahmedabad-380015 CIN :L24233GJ1994PLC022845 (Rs. in Lakhs) Consolidated Statement of Unaudited Financial Results for the Quarter and Half Year Ended September 30, 2026 Ns o6 . i Quarter Ended Mof no tr ha si e e nS dux e d Year to date 30/09/2026 [ 30/06/2026 | 30/09/2025 | 30/09/2026 | 30/09/2025 | 31/03/2026 (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) 1_|Revenue from Operations 67086 1,001.91 857.84| 167277| 1,143.19] 2,696.39 2_[Other Income 3.00 355 165 6.5 2,68 586 3 |[Total Revenue (1+2) 673.86 1,005.46 859.49 1,679.32 1,145.87 2,702.25 4 [Expenses: [Cost of Materials Consumed 512.40 B - 512.40 - Purchases of Stock-in-Trade 89.92 763.63 817.07 85355 999.42| 243363 Changes in inventories of fnished goods work-in-progress e e s e e o and Stock-in-Trade Employee benefits expense 4665 2916 3005 7581 4859 12041 Finance costs 10.16 8.46 9.85 18.62 19.05 19.08 Depreciation and amortisation expense 6.47 4165 1031 3518 16.75 3374 Other expenses 43.67 57.80 29,57 101.47 61.79 130.76 Excise Duty on Sales - - - - & [Total expenses 660.12 967.07 85856| 1627.19] 113378] 2,627.12 5 |Profit before exceptional and extraordinary items and tax 1374 38.39 093 5213 12.09 75.13 (3-4) 6 |Exceptional items 7_|Profit before extraordinary items and tax (5 - 6) 1374 38.39 093 52.13 12.09 7513 8 _[Extraordinary items 9 |profit before tax (7-8) 1374 38.39 093 5213 12.09 75.13 10 [Tax expense : (atb#c) 145 1325 - 11.80 - 1932 (a) Current tax - 13.25 - 13.25 - 19.61 (b) Deferred tax 145 - - 145 = 029 (c) MAT Credit Entitlement - 11_[Profit for the period from continuing operations 15.19 2514 093 20.33 12.09 55.81 12_|Profit from discontinuing operations - - - - - 13| Tax expense of discontinuing operations - - - - - 14_|Profit from Discontinuing operations (after tax] (12-13) B - - - - 15_|Profit for the period (11 + 14) 1519 25.14 093 4033 12.09 55.81 16 [Share of Profit of Associates Minority Interest 17_|Profit for the period (15 + 16) 1519 2514 093 4033 12.09 5581 18_[Other Comprehensive Income (Net of Tax) 19_|Total Comprehensive Income (After Tax) (17 + 18] 1519 2514 093 4033 12.09 5581 20 [Paid up Equity Share Capital (Face value of Rs. 10/- each) 1075.94] 1075.94 1075.94] 107594] 1075.94] 107594 Reserves excluding Revaluation Reserve 81538 21 [Earnings per equity share: (1) Basic 014 023 001 037 011 052 (2) Diluted 014 023 001 037 011 052 1. The consolidated financial resuits for the quarter and half year ended September 30, 2026 have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as per section 133 of the Companies Act, 2013 and other applicable accounting policies and practices. The statutory Auditors of the company have carried out a limited review of the above consolidated results as per Regulation 33 of the SEBI [Listing Obligation and Disclosure Requirements] Regulations, 2015. Earnings per share for the quarter ended has been calculated as per weighted average formula and diluted Earnings per share has been calculated as 3. required. The above consolidated financial results were reviewed by the Audit Committee and thereatter approved by the Board of Directors at their meeting 4. held on November 06, 2026. Date: 06.11.2026 For, KEMISTAR CORPORATION LIMITED Place: Ahmedabad T KETANKUMAR PATEL MANAGING DIRECTOR DIN.: 01157786 KEMISTAR CORPORATION LIMITED Reg. Off.: 604, Manas Complex, Jodhpur Cross Road, Satellite, Ahmedabad-380015 (CIN-L24233GJ1994PLC022845) CONSOLIDATED BALANCE SHEET AS AT SEPTEMBER 30, 2026 : All amounts in rupees Unless otherwise stated (Rs. In Lrakhs") As At As At s September 30,2026 _March 31, 2026 I ASSETS 1 NON-CURRENT ASSETS a) Property, Plant and Equipment 1404.04 476.62 b) Capital Work in Progress 00.00 959.64 d) Goodwill 913.62 913.62 g) Financial Assets i. Loans 24.01 2452 h) Deferred tax assets (net) 09.09 07.71 i) Other Non-Current Assets 14.49 14.49 Total non-current assets 2365.25 2394.61 2 CURRENT ASSETS a) Inventories 319.88 353.55 b) Financial Assets i. Investment 3254 23.47 ii. Trade Receivables 1108.92 853.79 ii. Cashand Bank Balances a) Cash and Cash Equivalents 1933 53.83 iv. Loans 45.11 39.87 v. Other Financial Assets 39.50 5325 d) Other Current Assets (to be specified) 09.69 06.83 Total Current Assets 1574.97 1384.59 TOTAL ASSETS (1 + 2) 3940.22 3779.20 Il EQUITY AND LIABILITIES 1 EQuUITY a) Equity Share Capital 1075.94 1075.94 b) Other Equity 855.69 815.38 Total Equity 1931.62 1891.32 2 LIABILITIES A NON-CURRENT LIABILITIES a) Financial Liabilities i. Borrowings 697.92 690.26 Total Non-Current Liabilities (A) 697.92 690.26 B. CURRENT LIABILITIES a) Financial Liabilities i. Borrowings 232.78 241.62 ii. ~ Trade and Other Payables A) Total Outstanding to Micro and Small Enterprise 1000.99 623.38 B) Total Outstanding to Others 00.00 25075 iii. ~ Other Current Liabilities 30.38 10.55 Iv. Provisions 46.54 62.32 Total Current Liabilities (B) 1310.68 1197.63 Total Liabilities (A + B)- 2008.60 1887.89 TOTAL EQUITY AND LIABILITIES (1 +2) 3940.22 3779.20 KEMISTAR CORPORATION LIMITED Reg. Off.: 604, Manas Complex, Jodhpur Cross Road, Satellite, Ahmedabad-380015 (CIN-L24233GJ1994PLC022845) CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE HALF YEAR ENDED ON SEPTEMBER 30, 2026 All amounts in rupees Unless otherwise stated (Rs. In Lakhs) Particulars Lot ot September 30, 2026 September 30, 2025 A Cash Flow From Operating Activities Net profit after tax and extraordinary items 40.33 12.10 Adjustments For: Provision for Expenses 01.63 -16,75 Short-term Capital Gains -00.62 -02.67 Provision for income tax 1375 00.00 Depreciation and Amortisation Expenses 35.18 16.74 Deferred Tax -01.45 00.00 Finance Expense 00.84 19.08 Operating (Loss) Before Working Capital Changes 89.17 28.50 Movements in Working Capital : Decrease in Current Assets (Except Cash & Cash Equivalents) Decr/ e(Iancrseasee) in Inventories 33.66 -11.83 Decrease / (Increase) in Trade Receivables -246.63 -147.03 Decrease (Increase) in Other Assets -02.86 61.88 Increase/(Decrease ) in Trade & Other Payables 114.80 150.20 (Decrease )/ Increase in Other Liabilities -00.03 =L Decrease/ (Increase) in Other Current Provisions 00.00 -23.18 Cash (used) in operations -11.89 40.63 Direct Taxes Paid (Net of Refunds) 12.87 00.00 Net Cash Outflow From Operating Activities -24.76 40.63 B. Cash Flows From Investing Activities Payment for Purchase of Property, Plant and Equipments -02.94 -20.61 Loans and Advances made to other parties -01.49 -43.98 (Purchase) / Sale of Investment -09.07 -08.82 Short-term capital gains 00.62 02.67 Net Cash (Outflow) from Investing Activities -12.88 -70.74 C. Cash Flows From Financing Activities Increase / (Decrease) in Borrowings 02.98 67.42 (Increase) /Decrease in Loans and Advances Given 01.00 00.00 Finance Exp -00.84 -19.08 Net Cash Inflow from F [Showing first 8,000 characters — download PDF for full document]