Unaudited Financial Results: Appointment of Ms. Kavita Sharma as an Additional (Executive) Director as Whole Time Director of the Company: Noting of Resignation of Ms. Hufrish Variava ....

Regd. Office B-217. 2nd Floor. Pranik Chambers Saki Vihar Road Sakinaka. Andheri (Ej Mumbai-400 172 T:+918169376816 E kaisercorpltd@gmail com E oompliancekai mail.com W www kaiserpre CiN L2210MH1993PLCO74035 To KCL/52/2026-27 BSE Ltd, July 28, 2026 Executive Director Listing Department, Department of Corporate Services, Phiroze Jeejeebhoy Towers, Dalal Street- Fort, Mumbai- 400001 Ref: BSE Scrip Code- 531780 Subject: Unaudited Standalone and Consolidated Financial Results along with Independent Auditor’s Review Report for the quarter ended 30" June 2026 Dear Sir/Madam Please find attached herewith the followings: 1. Independent Auditors Review Reports on the quarterly Unaudited Standalone Financial Results for the quarter ended 30™ June 2026, duly signed by Auditors; 2. Unaudited Standalone Financial Results for the quarter ended 30" June, 2026 in your prescribed proforma duly signed by the Managing Director; 3. Independent Auditors Review Reports on the quarterly Unaudited Consolidated Financial Results for the quarter ended 30™ June 2026, duly signed by Auditors; 4. Unaudited Consolidated Financial Results for the quarter ended 30" June, 2026 in your prescribed proforma duly signed by the Managing Director; 5. Outcome/Proceedings of the Board Meeting dated 28™ July, 2026. Kindly acknowledge the same. Thanking you, For Kaiser Corporation Ltd. Bhushanlal Arora Managing Director DIN: 00416032 Encl: As above habbir @ Rita isociatLeLsP CHARTERED ACCOUNTANTS Limited Review Report on quarterly and year to date unaudited Standalone Financial Results pursuant to the Regulation 33 of SEBI (Lis ting Obligation and Disclosure Requirements) Regulation, 2015. The Board OF Directors Kaiser Corporation Limited B-21 7,27 floor, Pranik Chambers, Saki Vihar Road, Saki Naka Andbheri (East), Mumbai-400072 1. We have reviewed the accompanying statement of Unaudited Standalone Ind AS financial results of Kaiser Corporation Limited (“the Company”) for the quarter ended June, 2026 and year to date results for the period April 01, 2026 to June 30, 2026 attached herewith (the Statement) being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 as amended from time to time (the Listing Regulations). 2. This Statement, which is the responsibility of the Company’s Management and approved by the Board of Directors in its meeting held at July 28, 2026 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 the relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review. We conducted our review 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 is limited primarily to inquiries of Company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. 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 Unit No. 209/210, IJMIMA Tower, Off Link Road, Behind Infiniti Mall, Malad (W), Mumbai - 400 064. Mob. : 9152732408 e CIN No. AAC - 2949 e shabbir.rita@snrllp.com www.snrllp.com habbir @ PRita isociatLeLsP CHARTERED ACCOUNTANTS matters that might be identified in an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 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 Standard 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, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Shabbir & Rita Associates LLP Chartered Accountants FRN: 109420W habbir S Bagasrawala Partner M.No. 039865 UDIN:2603386510W DT U306 Place: Mumbai Date: 28/07/2026 Unit No. 209/210, IMIMA Tower, Off Link Road, Behind Infiniti Mall, Malad (W), Mumbai - 400 064. Mob. : 9152732408 ¢ CIN No. AAC - 2949 e shabbir.rita@snrllp.com » www.snrllp.com \ The Institute of Chartered Accountants of India [ J (Set up by an Act of Parliament) Dashboard Generate UDIN Bulk UDIN List UDIN Sav - FAQs UDIN Details UDIN 26039865ICUDJU3068 MRN/Name 039865 / BAGASRAWALA SHABBIR SIRAJUDDIN Firm Registration No. 109420W/W100038 - SHABBIR & RITA ASSOCIATES LLP Document Type Audit and Assurance Functions Type of Audit Limited Review Reports Date of Signing of Document 28-07-2026 Created Date/Time 28-07-2026 | 15:39:23 Status Active Auditor's Opinion on Financial Statements Is Auditor's Opinion applicable to this Yes audit report? Auditor's Opinion Unmodified Opinion Key Audit Matter (KAM) No Emphasis of Matter (EOM) No Other Matter No Material Uncertainty related to Going No Concern Entity Type Listed Entity Details of Preceding year's of Audit Is capturing details of the preceding No auditor applicable to this audit/form? Particulars : Figures/Values Particulars Figures/Values Denomination Converted Value 1. Financial 01-04-2026 - 30-06- Year 2026 2. PAN of the AAACK2924L Assessee/ Auditee 3.Cashand 803141 Actual 8,03,141 Cash Equivalent 4. Any Comment/ Recommendatio n/ Adverse Comment 5.NA Actual 0 Document Description STANDALONE LIMITED REVIEW REPORT Q.1 OF F.Y 2026-27 Regd. Office:B-217, 2nd Floor, Pranik Chambers, Saki Vihar Road, Sakinaka, Andheri (E), Mumbai-400 072. T. +91 8169376816 E: kaisercorpltd@gmail.com E: compliancekaiser@gmail.com CORPORATION LIMITED v e STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE 2026 (Amountin Lakhs] St Quarter Ended Year end No. Particulars 30/06/2026 31/03/2026 30/06/2025 31/03/2026 Unaudited Audited Unaudited Audited 1 [Tncome Revenue lrom operations 477 7102 1650 7931 Other income 062 097 077 328 Totalincome 7539 7199 19.67 62,59 2| Expenses (a) Cost of materials consumed 5 B g (b) Purchase of stock in tarde 160 707 NT) 1731 (c) Changes In inventorics of work-in-progress - s : = (d) Employee benefits expense 1212 135% 1013 7438 (c) Finance costs 023 (1) Depreandc amiortiasattioni exopennses 001 003 003 011 (g) Other expenditures 7126 361 381 1550 “Total expenses 35.22 19.85 1815 7236 3| Profit before exceptional Ttems and tax (1-2) 1017 2.14 152 1023 4| Exceptional items - 5 5 . 5| Profit/(Loss) before tax (3-4] 1017 714 152 1023 6| Tax expense Current tax [X5] 015 (030] 198 MAT credit entilement s 5 - Deferred tax 035 (0.08] [ B Prior period tax adjustments 5 - . 7| Profit/(Loss) after tax (5-6) 736 707 133 525 8| Other comprehensive Income/ (Losnest o)f t,ax Trems that will not be reclassified to proofri lotss Gain /Toss on acturial valuation of post employement benehts g 15) - (52) Less: Income tax expense - - 3 Other comprehensive income/(Loss) B 152) - (©52) 9| Total Comprehensive Income/(Loss) for the period (7+8) 7.36 0.55 133 673 10| Paid-up equity share capital (Face Value of R.1 per share] 52621 52621 52621 52621 11| Other equity (excluding revaluation reserve as per balance sheet of previons = (35.29) accounting year) 12| Earnings per equity Share (Not Annualised) Basic (in Rs) [0 0004 0003 0016 Diluted (in Rs) 0014 0.004 0.003 0016 Not [Showing first 8,000 characters — download PDF for full document]