Unaudited Financial Results for the half year ended on 30th September, 2026 as enclosed herewith.

UG DECOR] YUG DECOR LIMITED Date: 07® November, 2026 Dept. of Corporate Services, BSE Limited 25% Floor, Phiroze Jeejeebhoy Tower, Dalal Street, Fort, Mumbai — 400 001 Dear Sir/ Madam, Security Code: 540550 Security ID: YUG Sub: Unaudited Financial Results for the Half year ended on 30 September, 2026 Kindly take note that the Board of Directors of the Company, at their Meeting held today i.e. on Saturday, 07% November, 2026, has approved the Unaudited Financial Results for the Half year ended on 30% September, 2026. Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith the following: a) Copy of Unaudited Financial Results of the Company for the Half year ended on 30 September, 2026 along with the Statement of Assets and Liabilities and Cash Flow Statement. b) Limited Review Report for the Half year ended on 30 September, 2026. The Meeting of Board of Directors of the Company commenced on 3:00 P.M. and concluded on 05:15 P.M. ‘We request you to take the above information on your record. Thanking You, For Yug Decor Limited Chandresh S. Saraswat (Chairman & Managing Director) (DIN: 01475370) Encl: as mentioned above Regd. Office : 709-714, Sakar-V, B/h. Old Natraj Cinema, Ashram Road, Ahmedabad - 380 009, &) +91 079 26580920, +91 079 4895 5109 Gujarat, INDIA, =4 account@yugdecor.com CIN : 124295G)2003PLCO42531 @ www.yugdecor.com P. D. GOINKA & Co. INDIA Chartered Accountants Independent Auditor’s Review Report on Unaudited Standalone Financial Results of Yug Decor Limited for the half year ended 30th September, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors, Yug Decor Limited 709-714, Sakar-V, B/h Natraj Cinema, Ashram Road, Ahmedabad- 380 009. Re: Limited Review Report on Unaudited Standalone Financial Results for the half year ended 30th September, 2026 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Yug Decor Limited (“the Company”) for the half year ended 30th September, 2026, together with the Statement of Assets and Liabilities as at that date and the Statement of Cash Flows for the half year then ended (“the Statement”), 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 has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Accounting Standard (AS) 25 “Interim Financial Reporting”, prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Accounting Standards) Rules, 2021, and other accounting principles generally accepted in India. Our responsibility is to issue a report 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 © 203/204, 2nd Floor, Austmangal Complex, Nr. Rajasthan Hospital, Shahibaug, Ahmedabad - 380004. ©® +91 9328165582 / +91 9723242181 @ 079 - 40308210 © goenkapankaj@yahoo.com P. D. GOINKA & Co. Chartered Accountants INDIA 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. 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 Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For P. D. Goinka & Co. Chartered Accountants Firm Registration No.: 103260W Place: Ahmedabad Date: 7th November, 2026 CA Pankaj Goenka Partner Membership No.: 110986 UDIN: 26110986HKUUHGS5155 © 203/204, 2nd Floor, Austmangal Complex, Nr. Rajasthan Hospital, Shahibaug, Ahmedabad - 380004. ©® +91 9328165582 / +91 9723242181 @ 079 - 40308210 © goenkapankaj@yahoo.com YUG DECOR LIMITED Regd. Office : 709-714, SAKAR-V, B/H NATRA] CINEMA, ASHRAM ROAD, AHMEDABAD, GUJARAT-380 009. website: www.yugdecor.com e-mail: account@yugdecor.com Phone: +91 79 2658 0920 CIN: L24295GJ2003PLC042531 STATEMENT OF ASSETS AND LIABILITIES (Rs. In Lakh) Particulars As at As at 30/09/2026 31/03/2026 Unaudited Audited I. EQUITY AND LIABILITIES 1 Shareholders' funds (a) Share Capital 1,618.33 1,618.33 (b) Reserves and Surplus 48.19 75.72 (c) Money Received against share warrants - = Total Shareholders' funds 1,666.52 1,694.05 2 Share Application money pending allotment - - 3 Non- Current Liabilities (a) Long Term Borrowings 281.91 368.17 (b) Deferred Tax Liability (Net) - - (c) Other Long Term Liabilities 55.51 15.58 (d) Long Term Provisions 28.80 28.80 Total Non- Current Liabilities 366.22 412.55 4 Current Liabilities (a) Short Term Borrowings 943.88 965.62 (b) Trade Payable Total outstanding dues to Micro and Small Enterprises 107.85 110.26 Total outstanding dues of creditors other than Micro and Small Enterprises 663.51 404.63 (c) Other Current Liabilities 75.86 49.51 (d) Short Term Provisions 2.55 1.83 Total Current Liabilities 1,793.65 1,531.85 TOTAL 3,826.39 3,638.45 1. ASSETS 1 Non- Current Assets (a) Property, Plant and Equipment i) Tangible Assets 739.11 776.89 ii) Intangible Assets 117, 8.26 iii) Capital Work in Progress - - iv) Intangible assets under development - 2 (b) Non- Current Investment = 5 (c) Deferred Tax Assets (Net) 33.24 23.97 (d) Long Term Loans and Advances 12.03 15.59 (e) Other Non- Current Assets - - Total Non- Current Assets 791.55 824.71 2 Current Assets (a) Current Investments - e (b) Inventories 1,162.04 1,030.49 (c) Trade Receivables 1,731.24 1,489.94 (d) Cash and Cash Equivalents 7225 278.03 (e) Short Term Loans and Advances 69.31 15.28 (f) Other Current Assets 2 = Total Current Assets 3,034.84 2,813.74 TOTAL 3,826.39 3,638.45 half of the Board of Directors YUG DECOR LIMITED Place : Ahmedabad \\ ¢ Date: 7th November, 2026 >/ %flg%gr/éswat = CRairman and Managing Director DIN: 01475370 YUG DECOR LIMITED Regd. Office : 709-714, SAKAR-V, B/H NATRA| CINEMA, ASHRAM ROAD, AHMEDABAD, GUJARAT-380 009. website: www.yugdecor.com e-mail: account@yugdecor.com Phone: +91 79 2658 0920 CIN: L24295GJ2003PLC042531 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULT FOR THE HALF YEAR ENDED ON 30/09/2026 (Rs. In Lakh except per share data) o : 6 Months ended :r:";::da' Year No. Farticulars 30/09/2026 | 31/03/2026 | 30/09/2025 | 3170372026 (Unaudited) | (Audited) | (Unaudited) | (Audited) 1 [Revenue Revenue From Operations 2,138.14 1,924.44 1,950.07 3,874.51 Other Income 9.83 32.98 15:23 48.21 Total Revenue 2,147.97 1,957.42 1,965.30 3,922.72 2 |Expenses (a)[Cost of materials consumed 1,690.89 1,426.88 1,586.24 3,013.12 (b)|Purchase of stock-in-trade 11.98 16.59 5.09 21.68 c)|Changes in inventories of finished goods, : work-?n-progress and stock-in-tradg (85.96) (80.30) (205.58) (285.88) (d)|Employees benefits expenses 251.11 231.75 251.07 482.82 (e)|Finance Costs 51.15 75.73 70.40 146.13 (f)|Depreciation and amortization expense 39.43 47.32 46.02 93.34 (g)|Other Expenses 226.17 220.69 220.55 441.24 Total Expenses 2,184.7 [Showing first 8,000 characters — download PDF for full document]