APPROVAL OF UNAUDITED FINANCIAL RESULTS (WITH LIMITED REVIEU BY ADUITORS) OF SECOND QUARTER AND FIRST HALF-YEAR ENDED 30/09/2026 APPROVED ON TODAYS BOARD MEETING DT.10/11/2026 - LIMITED REVIEW REPORT ATTACHED WITH DECLARATION OF UNMODIFIED OPINION OF FINANCIAL RESULTS

DUP INDIA LIMITED <=3bHP ISO 9001. ISO 14001 and Corporate Identity Number (CIN) : L65921WB1991 PLC051555 ISO 45001 Certified Company Registered Office ; 7B Shreelekha, 7th Floor, 42A Park Street, Kolkata 700 016, India Tel : +91 (33) 2229-5735, 2229-7995, 4600-2601, 4600-2602 E-mail : info@dhpindia.com Ref : 19(B) (B)/ 3/3/ / To 10/11/2026 . T!£General Manager/Asst. General Manager - Deptt. Of Corporate Services, Vbombay Stock Exchange Ltd., [Securities Code : 531306] 25, P. J. Towers, DalaI Street, Mumbai - 400 001. Dear Sir, Re : DHP INDIA LIMIFED [ISIN : INE590D010161 Sub : Sending of Statutory Auditors Limited Review Report on Unaudited Financial Results of Second Quarter and First Half Year Ended 30/09/2026 with Unmodified Opinion as per Regulation 33 & 47(1)(b) of SEBI (LODR) Regulations 2015 in compliance with Ind AS. We are sending herewith the Statutory Auditors Limited Review Report with Unmodified Opinions of Second Quarter Ended 30/09/2026 (from 01/07/2026 to 30/09/2026) and First Half Year ended 30/09/2026 (from 01/04/2026 to 30/09/2026) along with Un-audited Financial Results (with limited review by auditors) for the Quarter & Half Year ended 30/09/2026 duly Signed Statutory Auditors (UDIN Mentioned) in prescribed form “Annexure • I" (Financial Results) and Annexure-"IX" (Cash Flow Statement and Statement of Affairs) as per Regulation 33 & Regulation 47(1)(b) of SEBI (LODR) Regulations 2015 in compliance with Ind AS. Kindly acknowledge the same. Thanking You, Yours Faithfully, FOR DHP IND, 41' [ ..„,„d lar Singh) Chief Financial Officer Enclosed : As Stated Factory : Dhulagarh Industrial Park, P.O. Kanduah, P.S. Sankrail, N.H.-6, Howrah 711 302, West Bengal Tel : (+91) 76050-00585, 76050-00586 NKSJ & ASSOCIATES CHARTERED’ ACCOUNTANTS NL'\NDEEP BUILDING Phone: 033-4527 8115 Flat No. 4N, 4Tll FLOOR, Mobile : 6292009555 4, SOTHERN AVENUE, KOLKATA - 700026 Email: nksjandassociates@gmail.com LIMITED REVIEW REPORT ON THE UNAUDITED STANDALONE FINANCIAL RESULTS OF DHP INDIA LIMITED FOR QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 PURSUANT TO REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATION. 2015 AS AMENDED THE BOARD OF DIRECTORS, DHP INDIA LIMITED a We have reviewed the accompanying statement of Unaudited Standalone Financial Resultg of DHP India Limited ("the Company") for the quarter and six month ended on 30th September, 2026 ("the Statement") attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended (hereinafter referred as the " the Regulation")) read with relevant circulars issued by the SEBI from time to time; e This Statement, which is the responsibility of the Company’s Management and approved by the Board of Directors in their meeting held on 10th November , 2026 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, SEBI Circular CIR/CFD/FAC 62/2016 dated 5th July, 2016 (hereinafter referred to as SEBI Circular) and other accounting principles generally accepted in India. Our responsibility is to issue a report on these financial statements based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, “Reviero of Interim Financial information' Performed by the Independent Auci{tor 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 financial statements are 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 NKSJ & ASSOCIATES CHARTERED ACCOUNTANTS N,’L\NDEEP BUILDING Phone: 033-4527 8115 Flat No. 4N, 4TII FLOOR Mobile : 6292009555 4, SOTHERN AVENUE, KOLI(\TA - 700026 Email: nksjandassociates@gmail.com 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 applicable Indian Accounting Standards (Ind AS) ap specified under Section 133 of the Companies Act, 2013 as amended, read with the relevant rules issued there under and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation, including the manner in which it is to be disclosed, or that it contains any material misstatement. For NKSJ & Associates Chartered Accountants (Registration No. 329563E) UDIN: q6 a34454xrFZT&430s ,HP\A-- (CA Sneha Jain) Place: Kolkata Partner Dated the 10th day of November,2026 (Membership No. 234454) &iT# M/s. NKSJ & ASSOCIATES, Chartered Accountants DHP INDIA LIMITED BUILa Rcgd.Office:7B, Shreelekha,7th Floor, 42A, Park Street,Kolkata-700016. Phone No. (033) 4600-2601/2602, E-mail: info@dhpindia.com, _ aN : L65921WB1991PLC051555 & Website : www.dilindia.co.in ag a3A45+XTFZT643e,E UNAUDITED STANDALONE IND AS FINANCIAL RESULTS (WITH LIMITED REVIEW BY AUDITORS) FOR THE SECOND QUARTER AND FIRST HALF-YEAR ENDED 30TH SEPTEMBER 2026 AS PER REG.33 & REG.52 AND REG.47(1)(b) OF THE SEBI(USTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS)REGULATIONS, 2015 ANNEXURE - tll11 Current Preceeding Corr@E@@ Current Corresponding Previous Quarter Quarter Quarter ended in Half Year Half Year ended in Year Sl. No. Particulars ended on ended on the previous year on ended on the previous year on ended on 30/09/2026 lu30/m06/2026 30/09/2025 30/09/2026 30/09/2025 31/03/2026 r Unaal BBI WHEn MMr EtHel] Audited @=-m (a) Sale of Products (inclusive of GST on Domestic Sales) 2,296.70 1,971.12 1,232.66 4,267.82 3,052.28 6,246.65 (b) Other Operating Income (inclusive of GST on Domestic/Scrap Sales) 513.39 335.07 234.09 848.46 511.12 1,148.19 Gross Revenue from Operations (a+b) 2,810.09 2,306.19 1,466.75 5,116.28 3,563.40 7,394.84 (Less) : GST Recovered on Domestic Sale of Product and Sale of Scrap (73.07) (44.98) (118.05) (66.63) (157.23) Net Revenue from Operations (net of GST) 2,737.02 2,261.21 4,998.23 3,496.77 7,237.61 Other Income 6.12 Em 28.71 236 218.76 355.63 3 ITotal Income (1+2) 2,743.14 2,257.45 1,465.54 1 5,000.59 3,715.53 1 7593.24 Expenses (a) Cost of Materi,IIS Consumed 1,08220 1,006.51 601.65 2,088.71 1,590.49 1 3,424.43 (b) Purchase of Stock-in-Trade (c) Changes in Inventories i.e. Decrease/ (Increase) in Value of Finished Goods, Scrap, Work-in-Progress and Stock-in-Trade 150.42 (56.42) 19.00 94.00 5.25 (96.65) (d) Excise DuB' (e) Employees Benefits Expense 398.44 366.77 381.81 765.21 713.87 1,346.23 (D Finance Costs 7.50 13.48 12.26 20.98 18.37 5219 (g) DepnciaHon /AmorhsaHon Expenses 8277 81.56 91.50 1 164.33 180.64 37298 (h) Contribution to Prime Minister National Relief Fund (CSR Expenses} 91.08 (i) Other Expenses 298.82 214.52 200.03 513.34 434.95 879.64 Total Expenses (a+b+c+d+e+f+g+h+i) 2,020.15 1,626.42 1,306.25 3,646.57 2,943.57 6,069.90 5 IProfit for the Period Before Tax (34) 72299 631.03 159.29 ID5£02 771.96 1523.34 6 ITax Expense :- (a) Current Income Tax Expenses 196.61 162.06 44.18 358.67 200.60 420.08 (b) Income Tax (Refund) Related to earlier Year (0.02) (c) Add/(Lms) : Net of Deferred Tax LiabiliHes/ (Assets) 0.02 (0.71) (1.09) (0.69) (1.30) (2.45) Total Tax Expense (a+b+c) 196.63 161.35 43.09 357.98 199.30 417.61 7 ra 526.36 469.68 116.20 996.04 572.66 1,105.73 A (i) Items that IViII not be redassiaed tO profit Or loss On Equity/Debt Instruments Unrealised [Loss)/Gain on Valuation of FaIr Market Value of Investments (55 [Showing first 8,000 characters — download PDF for full document]