ENCLOSED PLEASE FIND ATTACHED UNAUDITED STANDALONE AND CONSOLIDATED FINANCIAL RESULTS FOR THE SECOND QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER,2026

,~ Worren Teo limited WTL/SECIS-2 11th November, 2026 The General Manager, Department of Corporate Services, BSELimited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai400 001 Scrip Code 508494 Dear Sir, Sub: Outcome of the Board Meeting dated 11thNovember, 2026 This is further to our letter WTL:SEC:S-2 dated 31sT October, 2026. Enclosed please find the Unaudited Standalone and Consolidated Financial Results for the Second Quarter and Half year Ended 30 September, 2026 which have been approved by the Board of Directors at its meeting held today. The same will be posted on the Company's website, www.warrentea.com. We would request you to place the said results on the website of your Exchange. We also enclose copies of the 'Limited Review' Reports by Messrs GARV & Associates, Chartered Accountants, Auditors of the Company inrespect of the aforesaid Quarter, which were duly placed before the Board at the aforesaid Meeting. Kindlytake the same onyour record and oblige. This may be treated as compliance with the requirements of Regulation 30 and 33 of Securities and Exchange Board of India (ListiRg Obligations and Disclosure Requirements) Regulations, 2015. We request you to take the above on record and treat the same as compliance under the applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board Meeting started at 12.30 PMand concluded at 2.30 P.M. 1 Yours faithfully, Warren Tea Limited (Soma Chakraborty) Executive Director & Company Secretary DIN: 08825627 Encl :as above CIN :LOl132WB1977PLC271413 website: www.warrentea.com Registered &Corporate Office: Floor, 'Johar Building', P-l, Hide Lane, Kolkata 700 073 . Telephone: 033 22360025 Email :corporate@warrentea.com GARV & Associates 27A Hazra Road Kolkata 700 029 ~ Chartered Accountants Phone: +91 (33) 40404743 / 4744 INDIA E-mail: info@garvca.com Website: www.garvca.com Independent Auditor's Review Report on the Quarterly Standalone Financial Results of the Mis. Warren Tea Limited Pursuant for the quarter ended September 30,2026 pursuant to the Regulation 33 of the SEBI (Listed Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Warren Tea Limited \. We have reviewed the accompanying statement of unaudited standalone financial results of Warren Tea Limited ("the company"), for the quarter ended 30th September 2026 ("the statement") attached herewith, being submitted by the company pursuant to the requirements of Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. The Statement, which is the responsibility of the company's Management and approved by the company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the lndian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion 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 interim financial information consists of making inquiries, primarily of the Company's personnel 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 specified under section 143(10) of the Companies Act 2013 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. We draw your attention to Note No.3 of the statement regarding the non-ascertainment of income tax liability (current and deferred) as per Indian Accounting Standard 12on "Income Taxes" for the quarter ended 30th September 2026 (the "Statement") which is determined by the company at the end of the year for the reasons stated in the said note. Our opinion is not modified in respect of this matter. 5. Based on our review conducted as stated in paragraph 3, nothing has come to our attention that causes us to believe that the accompanying Statement has not been prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (Tnd AS') and other accounting principles generally accepted in India, and has not disclosed the information required to be disclosed in terms of Regulation 33 of SEB! (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that itcontains any material misstatement. For GAR V & ASSOCIATES Chartered Accountants Firm Registration No. 30I094E Place: Kolkata (ASHISH RUST AGI) Date: 111hNovember, 2026 Partner UDrN : ~60 6~ q8~ Js~~vFa 608 Membership No.: 062982 Network: GARV & Affiliates Branch: 19, R. N. Mukherjee Road, Eastern Building, 1st Floor, Kolkata 700001 I I I I I Kolkata Bengaluru Chennai Guwahati Hyderabad Mumbai J WARRrN rEA LIMITED Registered Office: 8th Floor.Johar Building pol. Hide Lane. Kolkata -700073 Tel: 03322360025.ClN: LOll32WB 1977PlC271413 Email: corporate@Warrentea.com. Website: www.warrentea.com STATEMENTOf UNAUDITEDSTANDALONEfiNANCIAL RESULTS fOR THESECONDQUARTERANDHALfYEARENDED30THSEPTEMBER2.026 (Figuresintlakhs) Vear PARTICULARS Quart••••Ended on Ha" Vear Ended On Ended On 31.03.2026 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 (Audited) I Other Income 34 40 40 74 75 169 2 Total Income 34 40 40 74 75 169 3 Expenses a) Employee Benefits Expense 42 44 43 86 86 166 b) Finonce Costs 3 3 7 6 7 14 c) Depreciation and Amortisation Expense 10 9 II 19 16 33 d) Other Expenses 33 46 37 79 BI 149 e)Total Expenses 88 102 98 190 190 362 4 ProfitI(loss) before Exceptionaillems and Tax(2-3) (54) (62) (58) (116) 1115) (193) 5 Exceptional lIems - - (177) 6 Profit I(Loss)before Tax(4+5) (54) (62) (58) (116) (115) (370) 7 Tax Expense -Current Tax - - -Deferred Tax - 132) 8 Profit / (Loss]forthe period (6-7) (54) 162) 158) 1116) 1115) 1338) 9 Other Comprehensive Income Items that willnot be reclassified to Profit orloss: -Remeasurement of Defined Benefit Plan - - - (13) -Effect forChange inValue of Investments 10 97 129) 107 63 - -Income Taxrelating toItems that will not be reclassified to Profitorloss 3 10 Total Comprehensive Income for the Period (8+9) 144) 35 (87) (9) (52) 1348) 11 Paid up EquityShareCapital 1195 1195 1195 1195 1195 1195 IFace Value on 10/-each) 12 Other Equityexcluding Revaluation Reserve asshown i.nthe 7264 Audited Balance Sheet 13 Earnings perShare (EPS) -Basicand diluted Earnings per Shore (Rupees) (0.45) (0.52) 10.49) 10.97) 10.96) 12.83) Continued ....pg 2 Page 2 (Figures in~lakhs) STATEMENTOF ASSETSAND LIABILITIES Half Year Year Particulars Ended on Ended on 30.09.2026 31.03.2026 (Audited) A ASSETS 1 Non-Current Assets Property, Plant and Equipment 461 461 Right-of-use Asset 112 118 Other Intangible Assets 1 1 Financial Assets Investments 3147 3147 Loans 2 2 Other Financial Assets 4 4 Deferred TaxAssets (Net) 314 314 Other Non Current Assets 2886 2875 6927 6922 2 Current Assets Financial Assets Investments 1225 1255 Cash and Cash Equivalents 4 8 Other Bank Balances 10 13 Loans 752 752 Other Financial Assets 475 471 Other Current Assets 49 43 2515 2542 TOTALASSETS 9442 9464 B EQUITYAND LIABILITIES 1 Equity Equity Share Capital 1195 1195 Other Equity 7254 7264 8449 8459 2 Liabilities Non-Current Liabilities Financial Liabilities Lease Liability 123 130 12 [Showing first 8,000 characters — download PDF for full document]