Outcome of Board Meeting

VST Industries Limited 28% July, 2026 The General Manager The Manager Listing Department Listing Department BSE Limited National Stock Exchange of India Ltd. Phiroze Jeejeebhoy Towers “Exchange Plaza” Dalal Street, Fort Bandra Kurla Complex, Bandra (E) Mumbai — 400 001 Mumbai — 400 051 STOCK CODE : 509966 STOCK SYMBOL : VSTIND Dear Sir/Madam, Sub: Unaudited Financial Results Pursuant to Regulation 33(3) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose herewith the statement containing the unaudited financial results for the quarter ended 30th June, 2026 which was considered and approved by the Board of Directors at their Meeting held today. Also enclosed is the Limited Review Report of the Statutory Auditors. The above information will also be available on the website of the Company at www.vsthyd.com The meeting of the Board of Directors commenced at 2.45 p.m. and concluded at 4.30 p.m. ‘We request you to take the above on record. Yours faithfully, For VST INDUSTRIES LIMITED PHANI K. MANGIPUDI Company Secretary & Vice President-Legal & Secretarial Encl: As above. Registered Office: Azamabad, Hyderabad — 500 020; Phone: 91-40-27688000; Fax:91-40-27615336; CIN: L29150TG1930PLC000576; Email:corporate@vstind.com; website: www.vsthyd.com VST Industries Limited Regd Office: Azamabad, Hyderabad - 500 020, Phone: 91-40-27638000, Fax: 91-40- 27615336 CIN:L29150TG1930PLC000576, Email: corporate@vstind.com, Website: www.vsthyd.com STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE, 2026 (in Lakhs) 3 months, Preceding | Corresponding | Previous year 1. No. PARTICULARS ended 3 months 3 months ended ended ended 30-06-2026 31032026 30062025 31-03-2026 (Unaudited) (Audited)” (Unaudited) (Audited) Col.1 Col2 Col.3 Col.d Col5 Col6 1" [Revenue from Operations (a) Gross Sales 86127 68888, 41214 204195 (b) Other Operating Income 44 52 198 379) Total Revenue from Operations (Gross) %171 68910) 112 205574 2. |Other Income 1978 949 1081 4131 3. [Total Income (1+2) 88149) G9889) 42493 208703 4. [Expenses: (2) Cost of Materials consumed ) 13738 14564 68352) (b) Changes in inventories of finished goods and work-in -progress 1652 49) 19) (c) Excise duty 60525 23234 1162 s8121 (d) Employee benefits expense 3579 3766) 3339 13927} (¢) Depreciation and amortisation expense 117 6336 1n7s 10116 (6) Other expenses 4887, 5708 4243 18986, Total Expenses [SER] 54434 34894 169701 5. |Profit before Tax (3 - 4) 5828 15455 7599 39004 6. [Tax Expense (a) Current tax 1394 6392 1845 12324 (b) Deferred tax 192 (2606 141 (2546) Total Tax Expenses 1586 3786) 1986 9778| 7. |Profitafter Tax Expense (5 -6) 1242 T1669) s613] 29224 8 |Other Comprehensive Income A (i) Hems that will not be reclassified to profit or loss - 136) 50 181 (ii) Income tax relating to items that will not be reclassified to profit o loss - (34) ) (59) B (i) tems that will be reclassified to proorf loiss 39 1) 19 (129) (ii) Incomtaex relating (o items that will be reclassified to profit or loss a0 2 ) 2 Total Other Comprehensive Income ) i 58 25 9. |Total Comprehensive Income (78) 271 11710 5671 2351 10, [Paid-up Equity Share Capital (Face Value of7 10 per Share) T6956] T6986) 169%6] 16986 11, [Other Equity 127581 12, |Eamings per Share (EPS) (of2 10/- each) (not annualised) - Basic and diluted EPS 2.50 687 330 1721 Notes 1. The above mentioned results were reviewed by the Audit Commitice and approved by the Board of Dircctors at their meeting held on 28th uly, 2026 2. The financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) norified under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations. 2015 and SEBI circular dated Sth uly. 2016, 3. The Company has a single operating scgment viz. “tobacco and related products” and accordingly. reviews business performance at an overall Company level Therefore, the disclosure as per Ind AS 108 - Operating Segments' is not applicable. 4. The Company docs not have any subsidiary company including an assaciate and joint venture. Accordingly. preparation ofa consolidated financial statements is not applicable 5. Limited Review of the above mentioned results as per Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements) Regulations, 2015 has been carried out by the Statutory Auditar, who has issued an unqualified review report 6. With effect from It February, 2026, the Government of India reduced the levy of Compensation Cess on cigarettes to Nil' and at the same time GST and Excise Duty on the subject product was increased significantly. Due to such amendments in indirect taxes, the figures for ‘Gross Sales' (nct of GST and Compensation Cess) and Excise duty’ for the quarter ended 30th June, 2026 are not comparable with other periods presented in these results. 7. The figurs for the quarter ended 315t March, 2026 are the balancing figures betwecn the audited figures in respect of the full financial year and the published unaudited year to date figures upto the third quarter of the said financial year. BY ORDER OF THE BOARD IDUSTRIES LIMITE] PIYUSH SRIVASTAVA Place: Hyderabad MANAGING DIRECTOR Date: 28th July, 2026 DIN: 10775803 £ Salarpuria Knowledge City, Orwell B S R & Associates LLPswig en rioor, uns, éyNo. s Plot No. 02, Raidurg Chartered Accountants Hyderabad — 500 081, India Telephone + 91 407 182 2000 Fax + 91 407 182 2399 Limited Review Report on unaudited financial results of VST Industries Limited for the quarter ended 30 June 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of VST Industries Limited 1. We have reviewed the accompanying Statement of unaudited financial results of VST Industries Limited (hereinafter referred to as ‘the Company”) for the quarter ended 30 June 2026 (‘the Statement”) (in which are included interim financial information from VST ESOP trust). 2. This Statement, which is the responsibility of the Company’s management and approved by its Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘Listing Regulations”). 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. A review of interm 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 opinion. 4. Attention is drawn to the fact that the figures for the three months ended 31 March 2026 as reported in the Statement are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year had only been reviewed and not subjecte [Showing first 8,000 characters — download PDF for full document]