Submission of Revised Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended September 30, 2026, with the correction of an inadvertent error

ANUPAM RASAYAN INDIA LTD. ARILSLDSTX20261106080 Date: November 06, 2026 To, To, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, 'Exchange Plaza', C-1, Block-G, Dalal Street, Bandra Kurla Complex, Bandra (East), Mumbai-400001, India Mumbai-400051, India SCRIP CODE: 543275 SYMBOL: ANURAS Dear Sir/Madam, Subject: Submission of Revised Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended September 30, 2026 with the correction of an inadvertent error. With reference to the Outcome of Board Meeting submitted by the Company on November 06, 2026 vide letter no. ARILSLDSTX20261106076 in respect of Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended September 30, 2026, we wish to inform you that an arithmetic error arising out of excel formula has been discovered in Unaudited Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026 ("Consolidated Financial Results"), wherein total profit has been inadvertently considered in working out EPS instead of profit attributable only to the Owners. We regret the said error, and therefore, we are submitting the Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended September 30, 2026, with the correction in the Basic and Diluted Earnings Per Share shown in the Consolidated Financial Results. After the corrections, the Basic and Diluted Earnings Per Share in the Consolidated Financial Results, shall be read as below: Particulars Quarter Ended Half Year Ended September 30, 2026 September 30, 2026 Basic Earnings per Equity Share 4.39* 7.79* Diluted Earnings per Equity Share 4.39* 7.79* *(Not annualized) This intimation and the revised Consolidated Financial Results will also be hosted on the website of the Company at www.anupamrasayan.com. We kindly request you to consider the same and take into your records. Thanking you, Yours Faithfully, For Anupam Rasayan India Limited Ashish Gupta Company Secretary & Compliance Officer Encl: As above Registered Office : Tel. : +91-261-2398991-95 1101 to 1107, 11th Floor, Icon Rio, Fax : +91-261-2398996 Behind Icon Business Centre, E-mail : office@anupamrasayan.com Surat -Dumas Road, Website : www.anupamrasayan.com SURAT-395 007 Gujarat, India. CIN - L24231 GJ2003PLC042988 contact address NATVARLAL i nfo@vepari.com 1st floor, River Palace-B VEPARI &C O +91 261 246 3636 Nanpura, Surat-395001 +91 261 246 3634 Gujarat, India CHARTERED ACCOUNTANTS Independent Auditor's Review Report of Unaudited Standalone Financial Results of the Company for the Quarter and Half year ended September 30, 2026 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors Anupam Rasayan India Limited Surat 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Anupam Rasayan India Limited ("the Company") for the quarter ended September 30, 2026 and for the period from April 01, 2026 to September 30, 2026, together with Standalone unaudited Statement of Assets and Liabilities, Statement of unaudited Cash Flows and notes thereon ("the Statement") attached herewith, being submitted by the Company pursuant to the requirements 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, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant Rules issued thereunder 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 ____ __ ;:JB~,'·J\l· opinion. (( ' ,<.,.,-, "~~ ,.,-.,,t_-;Cv NATVARLAL VEPARI & CO CHARTERED ACCOUNTANTS 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Natvarlal Vepari & Co, Chartered Accountants Firm Registration No 123626W Su~ tvani Partner Membership No. 118092 UDIN: 2.61"1.~0't2.fULAO'f3S30 Place: Surat Date: November 06, 2026 ANUPAM RASAYAN INDIA LIMITED UNAUDITED STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 Amount (JNR) in million except earning per share Quarter Ended Half Year Ended Financial Year Ended September 30, September 30, September 30, September 30, Particulars June 30, 2026 As at 31-03-2026 2026 2025 2026 2025 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) ~ ' .. .f , Revenue from Operations (a) 3,971.87 3,288.05 5,879.26 7,259.92 9,036.20 16,755.67 Other Income (b) 155.28 60.83 77.00 216.11 125.26 199.64 Total Revenue (a)+(b) 4,127.15 3,348.88 5,956.26 7,476.03 9,161.46 16,955.30 1~· 'J'.lh'I Cost of Materials Consumed 1,809.42 1,940.23 3,233.84 3,749.65 5,807.03 10,243.29 Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade 93.58 (553.94) 725.44 (460.36) (436.26) (842.37) Employee Benefits Expenses 119.39 120.91 106.33 240.30 229.49 450.75 Finance Costs 479.71 420.93 347.52 900.64 684.73 1,394.35 Depreciation, Amortization and Impairment Expenses 323.28 317.05 276.43 640.34 540.80 1,147.99 Other Expenses 694.43 686.72 720.76 1,381.15 1,400.53 2,852.01 Total Expenses 3,519_81 2,931.90 5,410.33 6,451.72 8,226.32 15,246.02 Profit Before Tax 607.34 416.98 545.93 1,024.31 935.14 1,709.29 Tax Expenses Current tax 105.07 11.35 95.53 116.42 163.65 298.62 Deferred tax 45.77 85.57 36.41 131.34 60.56 (203.29) Profit after tax for the Period 456.50 320.06 413.99 776.55 710.93 1,613.96 Other Comprehensive Income A Items that will not be reclassified to Profit or Loss : Gain/(loss) on remeasurements of the defined benefits plan (5.63) 15.42 12.62 9.79 (5.01) (8.55) Income tax (expense)/income on remeasurements of the 1.42 (3.88) (4.41) (2.46) 1.75 2.99 defined benefits plan (4.21) 11.54 8.21 7.33 (3.26) (5.56) B Items that may be reclassified to Profit or Loss : Effective portion of gain/(loss) on hedging instruments in a cash 1.50 (4.66) (18.64) - flow hedge (20.14) Income tax (expense)/income on effective portion of 5.07 (0.38) 1.63 4.69 - gain/(loss) on hedging instruments in a c [Showing first 8,000 characters — download PDF for full document]