Unaduited Financial Results for the quarter and half year ended on 30th September, 2026

National General Industries Ltd. An ISO 9001 : 2015 Certified Company CIN No. : L74899DL1987PLC026617 10th November, 2026 The Manager Department of Corporate Services Bombay Stock Exchange Ltd. 25, P.J. Towers, Dalal Street, Mumbai - 400 001. Ref. : Scrip Code No. : 531651 Sub.: Outcome of Board Meeting held on 10th November, 2026 Un-Audited Financial Results for the quarter and half year ended on 30th September, 2026 Dear Sir, In continuation of our letter dated 2nd November, 2026 and pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board of Directors at its meeting held today, have considered and taken note of the following: a) The approval of un-audited Financial Results of the Company for the quarter and half year ended on 30th September, 2026 alongwith Limited Review Report thereon. The results have been taken on record by the Board of Directors on the recommendation of Audit Committee, at its meeting held today. b) In view of advisory issued by the appropriate authorities to control pollution during critical winter months in the NCR Region, the company is in the process of upgrading its equipment's/ processes to comply with the direction of said authority. The said meeting of the Board of Directors commenced at 03:30 P.M. and concluded at 04:30 P.M. Please take the above on your record. Thanking You. Yours Faithfully, For NATIONAL GENERAL INDUSTRIES LTD. VANDANA GUPTA COMPANY SECRETARY Memb. No. : ACS 24012 Encl.: As above. ● Engineering Steel ● Rounds ● Squares ● Flats Regd Off 3rd Floor, Surya Plaza, K-185/1, Sarai Julena, New Friends Colony, New Delhi 110025 Phone : + 91-11-49872442, 48 ● E-mail : cs@modisteel.net Re-Rolling Unit : 9th Mile Stone, G.T. Road, Mohan Nagar, Ghaziabad – 201007 Phone : + 91-120-4552920, +91-120-4552900 VISIT US AT : www.modisteel.com EXPANDING HORIZONS WITH QUALITY STEEL NATIONAL GENERAL INDUSTRIES LIMITED Regd ON - 15t Floor, Surya Plaza. K-18Sa5rai/ Ju1len.a, New Friends Colony, New Dekhi - 110025 Tel No 01149872442, 48 E-mai. cs@modisteel net. CIN: L74899DL1987PLC026617 UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER 2026 (Rs. In Lakhs) Quarier Ended Fiall Year Ended Voar Ended St No. Particulers 30.09.2028 30,06 2026 30092025 | 30092028 | 30092025 | 31032026 Un-Audited Un-Audited Un-Audited | Un-Audited | Un-Audited | _ Auded T [income from Operations Net Sales/income from Operations 20047 32090 21003 s21.37 anze7 89530 b_Other Income a8 86,84 92 17143 7841 20014 Total Income from operations (net) 29108 o774 25422 €98.80 45108 1.09544 2 |Expenses . Cost of materials consumed 13418 26872 167.54 40290 26621 65411 b. Purchase of stock - in - trade - - - - ¢ Change in inventories of finished goods, work-in-progress and stock-in-trade 3847 1046 1394 4563 046 712 e. Employees benefit expenses 2u 5382 5060 .18 10176 20786 1 Finance Cost 293 333 118 6.2 201 632 9. Depreciation and amortisation expenses .80 959 939 1939 1878 37.98 h. Other expenses 5345 66.13 5369 11958 103.43 24983 Total Expenses 777.87 41205 26855 689.92 49266 | 113898 3 [Profit/ (Loss) from Operations before exceptional and Tax 1319 (@31) (14.33) 8.88 (#159) @359) 4 [Exceptional ftems - 7950 - 79.50 - B 5 _[Profit/ (Loss) from Operations before Tax [EXE] 75.19 (1433) 88.38 @159) 4353) 6 |TaxExpenses Current Tax 11.00 E - - - Deferred Tax ®16) 653 (354 450 440 Total Tax Expenses 284 653 (2.54) 450 440 7| Nat Profit/ (Loss) for the period 7235 (2086) 9192 .09) (7.93) 8 _|Other Comprehensive Income (OCI) ) fterms that will not be reciassffied to profit or 105 a7 737 1806 Cxg 11517 6057 () Income tax relating to items that will not be able reclassified to profit o loss (9.19) 6415 1106 55.01 262 1670 (i) erms that wil be reclassified to profit or loss - - loss - - 9| Total Other Comprehensive income (Net of Tax) 3.83) 502 7.00 (0.81) 8855 8627 10_[Total income (Net of Tax) 974 8137 (13.86) 9111 4246 3834 11_|Details of Equity Share Capital Paid-up equity share capital. Equity Shares of Rs. 10/ each. 47448 47446 47446 X3 47445 47446 12 _|Other Equity excluding Revaluation Reserves 318543 13 |Eamings Per Share (EPS) (a) Basic [ 153 044 198 ©97) 093 (b) Diluted 04 153 037 194 ©83) 093 [SEGMENT REPORTING Quartor Ended Hal Yoar Ended Yoar Ended SLNo. Particulars 30.09.2026 30.06.2026 30092025 | 30092026 | 30092025 | 31032026 Un-Audited Un-Audited Un-Audited | Un-audhed | unudtea | Audtea 1 [Segment Revenue a) Steel 20647 32090 21093 52137 267 895.30 b) Others 458 8684 4329 17143 7841 20014 (Gross Tumover 291.08 40774 25422 69880 45108 109544 Less: nter Segment revenve B - - 5 [Net Salos/income from Operations 201.08 40774 25422 69880 45108 109544 2 |segment Resutts Prof(Loss) before Interest and tax . 3) Steel (33.07) (35.68) (23.40) (60.75) (49.04) (79.03) ) Omers 49.20 70 1025 8390 946 w8 Yot 1613 (098) (13.15) 1515 (39.58) @21) Less - nerest 293 333 118 626 201 632 Oter unalocable expenditure - . . Excepionl tems - 7950 - 19.50 - Totwl Prot befors tax 1319 75.19 (14.33) .38 41.59) @359 Provision for Taxes Curtent Tax (11.00) 11.00 - . - - Detered Tax 462 ®16) 653 450 440 Profit after Tax 19.67 7235 (20.86) o192 (@6 09) (47.99) 3| Segment Assets o) Steel 73,68 68736 71847 57155 71847 67862 b) Others 343788 340072 327816) 34vrss| 327816 328047 Total Segment Assets 401143 409708 399663] 401143] 399663 395000 Segment Liabilties B - 2 Steet 6208 5259 8011 6208 8011 6435 b) Others. 10.96 1037 461 10.96 4861 16.87 Total Segment Liabilities 7302 6296 8472 7302 872 8122 [Capia Empioyed (Segment Assats- Spgment Liabilities) . . I8 A1 o3z 3o1191] 3eaai] denien Sar7er 'CASH FLOW STATEMENT FOR THE HALF YEAR ENDED 30 SEPTEMBER 2026 Hail Year onded] Year ended Particulars (Un-Audited)| (Audiied)| 30.09.2026 31.03 2026, A CASH FLOW FROM OPERATING ACTIVITIES Net Profit Before Tax 88,39 (4353) Adjustments for: Depreciafion and amorfisation expense 19.39 3798 (Profit)/loss on sole of Assets = . (Profit)/loss on sale of Shores / Mutuol Fund (105.76) (6852) Inferest & Finance Chorges 826 632 Dividend Income (3.02) (6.26) Interes! and Trading Income on Investment (33.83) (10601) Investment revalue through FVTPL (28.36) 119.06) Short/Excess Provision W/off - (012) Operating Proft before Working Capital Changes (56.53) (199.20] Adjustments for: Decrease/(Increase] in Inventories (23.24) Decrease/(Increase) in Receivables 59.00 Decrease/(Increase) in other current and non current assets 5496 Increase/(Decrease) in Payables (2206) Increase/(Decrease) in Other Current Liabilfies (14.48) Increase/(Decrease) in Provision 220 Total Adjustmenfotr working capltal change 5638 Cash genefrroma opteraetiodns 21.30 (14282) Income Tox [poid) refund - 17 Other Cash Infolws (Ouffiows) Net Cash flow from Operating activities 2130 T13085] 5. CASHFLOW FROM INVESTING ACTIVITIES Purchase of Fixed Assels (1482) Sale of Fixed Assets - Purchase/sale of Mutuol Fund ond ofher financial assets (74.15) Inferest and Trading Income on Investment 10601 Income from Future and Options 5319 Dividend income 626 Net Cash used in Investing activifies 7649 C. CASH FLOW FROM AINANCING ACTIVITIES Proceeds from Share Capital - Proceeds from Long term Borrowings - - Repayment of Long ferm Borrowings 7.72) (9.98), Repayment of Short ferm Borrowings : - Proceeds from Short ferm Borrowings (38.05)| 7530 Interest paid (6.26), (6.32) Net Cash used In financing activifies (62.03) 59.00 NeT increase in cosh & Cash EqUvaTents 40 T Cosh and Cash equivalents as af beginning 1072 609 Cash and Cash equivalents os of end 1712 1072 [Note: Cash Flow Statement is prepared using the indirect method, wherby profit before fox s adjusted for effect of fransactions of @ non cash nature and defenals or accruals of post of future operating cash receipts of payments and item of income or expenses associated with investing or financing cash flows. The cash flows from operating, investing and financing activifies of [Showing first 8,000 characters — download PDF for full document]