Integrated Governance financial for the quarter ended on 30th June,2026

Registered Office: A-1, Corporate House, Shivalik Business Center, O 07940091111 s~ Opp. Epic Multi Speciality Hospital, Bh. Rajpath Q info@alacid.com L Club, Off S. G. Highway, Ahmedabad -380059 info@a-1limited.com 50 Years of 1111T ED CIN No.: L46909GJ2004PLC044011 O www.a-1limited.com Excellence FORMERLY KNOWN AS A•1 A CID LIMITED. Date: 28.07.2026 BSE LIMITED, Compliance Department, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400001 SECURITY ID: A1L SECURITY CODE: 542012 SUB: INTEGRATED FILING (FINANCIAL) FOR THE QUARTER ENDED JUNE 30, 2026 Dear Sir/Madam, Pursuant to SEBI Circular No. SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated December 31, 2024, we are submitting herewith the Integrated Filing (Financial) for the quarter ended June 30,2026. The above information is also available on the website of the company at https://www.a- llimited.com/. Please take the same on your record. Thanking you. Yours Faithfully, For A-1 LIMITED, (Formerly known as A-1 Acid Limited) Harshadkumar N. Patel Chairman & Managing Director DIN: 00302819 SORAB S. ENGINEER & CO. (Regd.) CHARTERED ACCOUNTANTS TELEPHONE : +91 79 48006782 INDIA EMAIL :sbchokshi@sseco.in sseahm@hotmail.com 804-805, SAKAR-IX, WEB : www.sseco.in BESIDE CITY GOLD, ASHRAM ROAD, AHMEDABAD-380 009 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF A-1 LIMITED (FORMERLY KNOWN AS A-1 ACID LIMITED) 1. We have reviewed the accompanying unaudited standalone financial results of A-1 Limited (Formerly known as A-1 Acid Limited) ("the Company") for the quarter ended June 30, 2026 ("the Statement"), being submitted by the Company pursuant to the requirement 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 Board of Directors, has been prepared in accordance 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 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. 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 (ICAI). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Standalone Statements are free of material misstatement. A review of interim financial information consists of making inquiries, primarily of the person 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 of Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in the audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 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 recognized accounting practices 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. 5. The Statement includes the results for the quarter ended March 31, 2026, being the balancing figure between the audited figures year ended March 31, 2026 and the published unaudited figures for the nine months ended December 31, 2025. Our conclusion on the Statement is not modified in respect of the above matters. For Sorab S. Engineer & Co. Chartered Accountants Firm Registration No. 110417W CA. Chokshi Shreyas B. Partner Membership No.100892 ~G~o4a92LcvQOH3o43 UDIN: Ahmedabad July 28, 2026 MUMBAI • BENGALURU • KANPUR liuuu,fu'u '.uui Registered Office: A-1, Corporate House, Shivalik Business Center, 079 40091111 ~~~ Opp. Epic Multi Speciality Hospital, Bh. Rajpath Q info@alacid.com Club, Off S. G. Highway, Ahmedabad -380059 info@a-llimited.com 50 Years of L EMI TED CIN No.: L241 19GJ2004PLC04401 1 0 www.a-llimited.com Excellence FORMERLY KNOWN AS A-1 ACID LIMITED. A-1 LIMITED (FORMERLY KNOWN AS A-1 ACID LIMITED) STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 INR in Lakhs except per share data Quarter Ended Year Ended No. Particulars 30.06.26 31.03.26 30.06.25 31.3.2026 Unaudited Refer Note 5 Unaudited Audited 1 Income (i) Revenue from Operations 17,501.28 14,526.55 6,469.30 34,290.92 (ii) Other Income 11.85 12.26 9.22 45.33 Total Income 17,513.13 14,538.81 6,478.52 34,336.25 2 Expenses (i) Purchase of Stock-In-Trade 16,069.67 13,272.33 5,667.01 30,700.65 (ii) Transport Expenses 487.81 460.36 405.86 1,706.49 (iii) Changes in Inventory of Stock-In-Trade 146.40 (159.03) 28.38 (121.87) (iv) Employee Benefit Expenses 95.54 93.33 101.02 384.96 (v) Finance Costs 97.77 64.12 42.43 165.75 (vi) Depreciation and Amortization Expense 79.11 76.14 69.42 286.60 (vii) Other Expenses (Refer Note 3) 106.66 150.45 80.78 406.52 Total Expenses 17,082.96 13,957.70 6,394.90 33,529.10 3 Profit Before Exceptional Items and Tax (1-2) 430.17 581.11 83.62 807.15 4 Exceptional Items - - - - 5 Profit Before Tax for the period/year (3+4) 430.17 581.11 83.62 807.15 6 Tax Expense (i) Current Tax 116.05 154.82 26.89 224.86 (ii) Deferred Tax Credit (2.32) (9.88) (3.05) (16.92) Total Tax Expenses 113.73 144.94 23.84 207.94 7 Profit After Tax for the Period/Year (5-6) 316.44 436.17 59.78 599.21 8 Other Comprehensive Income/ (Loss) Net of Tax Remeasurement gain/(loss) of defined benefit plan (net of taxes) 3.01 12.98 (0.32) 12.02 9 Total Comprehensive Income for the Period/Year (7+8) 319.45 449.15 59.46 611.23 10 Paid up Equity Share Capital (Face value of INR 1 each) (Refer Note 4) 4,600.00 4,600.00 4,600.00 4,600.00 31 Other Equity 806.90 12 Earnings Per Share - Basic & Diluted (Not Annualised) (Refer Note 4) 0.07 0.09 0.01 0.13 Notes to the Standalone Unaudited Financial Results: 1 The above standalone unaudited financial results have been prepared in accordance with Indian Accounting Standards as prescribed under section 133 of the Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. 2 The above standalone unaudited financial results which have been subjected to limited review by the Statutory Auditors of the Company, were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on July 28, 2026 in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015. The Statutory Auditors have expressed an unmodified conclusion. 3 Other Expenses includes share of Profit from Partnership Firm amounting to Rs. 1.07 Lakhs (quarter ended March 31, 2026: Profit of Rs. 8.29 Lakhs; quarter ended June 30, 2025: Loss of Rs. 8.78 Lakhs and year ended March 31, 2026: Profit of Rs. 1.16 Lakhs). 4 During the quarter ended December 31, 2025, the Board of Directors has approved issue of 3,45,00,000 equity shares of Rs. 10/- each as fully paid up bonus equity shares in the proportion of 3:1; i.e. 3 (Three) bonus equity share of Rs. 10/- each for every 1 (One) exis [Showing first 8,000 characters — download PDF for full document]