The Board of Directors of the Company at its Meeting held on 11th November, 2026 at the registered office of the Company. Considered and approved the Unaudited financial results and others.

MANUFACTURERS AND EXPORTERS OF GENUINE LEDER GARMENTS AND LEDER GOODS November 11, 2026 The Manager, Department of Corporate Services BSE Limited, Floor 25, P. J Towers, Dalal Street, Mumbai- 400001 Dear Sir, Sub: Outcome of Board Meeting held on 11th November, 2026 Ref: Scrip Code: 526468/ ISIN: INE940E01011 This is to intimate that the Board of Directors of the Company at its Meeting held on 11th November, 2026 at the registered office of the Company have inter alia: 1. Considered and approved the Unaudited financial results for the quarter and half year ended 30th September, 2026 (copy enclosed) 2. Independent Auditor’s review report for the quarter ended 30th September 2026 (copy enclosed) 3. Enclosed a statement of non-applicability of deviation (s) or variations under Regulation 32 of SEBI (LODR) Regulations, 2015 for the quarter ended 30th September, 2026. This intimation is under regulation 30, 33 and other applicable regulations of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 The meeting commenced at 4.00 p.m. and concluded at 5.30 p.m. We request you to kindly take the same on record Thanking you, Yours faithfully, For EURO LEDER FASHION LIMITED Ritu Sharma Company Secretary Registered Office & Factory : No.11,First Floor, K.M.Adam Street, Nagelkeni, Chrompet, Chennai - 600 044, India. Phone : 91-44 4613 7318- e-mail : admin@euroleder.com CIN No. : L18209TN1992PLC022134 GSTIN : 33AAACE0729P1ZM M/S_ EURO LEDER FASHION LIMITED Regd. Office: No.ll,First Floor, K.M.Adam Street, NagElkeni"Chrompet Chennai -600 044. CIN:L 18209TN1992PLC022134 Statement of standalone unaudited Financial Results for the quarter and half year Ended 30th September, 2026 (Rs.in lakhs, except per equity share data) Particulars Quarter Ended Half Year ended Year Ended 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 INCOME FROM OPERATIONS (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 a)Net Sales/Income from Operations 795.08 690.73 864.06 1,485.81 1,403.10 2,733.80 b) Other Operating Income c) Other income 95.25 9.83 64.66 105.08 120.86 236.34 Total Income from Operations (net) 890.33 700.5,6 928.72 1,590.89 1,523.96 2,970.14 2 Expenses a. Cost of material consumed 425.40 285.!,~ 353.85 7l1.24 753.61 1,236.87 b. Purchase of traded goods c.Changes in inventories of finished goods,work in progress and sto -17.10 (19.39) 199.96 -36.49 131.26 247.47 d. Employees benefit expenes 132.78 94..22 108.86 227.00 188.96 448.42 e. Finance Cost 28.17 35.66 3S.75 6383 69_2S 138.28 f. Depreciation and amortisation expenses 9.37 8.94 8.36 18.31 17.49 36.59 g. Other Expenditure 304.62 288.54 215.99 593.16 349_79 806.25 Total expenses 883.24 693.81 922.77 1,577.05 1,510.36 2,913.88 3 Proflt/Iloss] from ordinary activities, but before exceptional items 7.09 6."15 S.95 13.84 13.60 56.26 4 Exceptional items 5 Profitl+] L05S(-) from Ordinary Activities Before Tax (3-4) 7.09 6.,'5 5.95 13.84 13.60 56.26 6 Tax Expenses Current tax 1.79 3.11 1.49 4.90 3.42 42.18 Deffered Tax 0.91 237 1.13 3.28 1.63 10.67 Taxes relating to earlier year - 1.62 7 Net Profitt+Il.ossl-] from ordinary activities after tax (5-6) 4.39 1:27 3.33 5.66 8.55 1.79 8 Other Comprehensive Income 9 Total Comprehensive Income after tax (7+8) 4.39 1.27 3.33 5.66 8.55 1.79 10 Paid up equity share capital (face value of the share shall be indica 390.98 390.9;3 390.98 390.98 390.98 390.98 (Face value of R5.10/-each net of calls in arrears) 11 Reserve excluding Revaluation Reserves as per balance sheet of 1,072.01 1,072.01 1,070.23 1,072.01 1,070.23 1.072.01 previous accounting year 12 Earning per share (EPS) a) Basic earning per share (in Rs.) 0.11 O.O~ 0.09 0.14 0.22 0_05 b) Diluted earning per share (in R5.) 0.11 0.0:;' 0.09 0.14 0.22 0.05 Note: Theabove unaudited financial results forthequarter andhalfyearended 30thSeptember 2026 havebeenreviewed byAudit committee andaproved byBoardofDirectors attheirmeeting heldon11.11.2026. Thestatutory auditors havecarried outa alimited review oftheabove results. Segmentwise reportisnotapplicable totheCompany sincethecompany operates onlyinasiogle segment. TheCompany hadadopted IndAS-116. Leases from 1stApril2019. andtheeffectofthesameonFinancial statements isnotmaterial These Financial results havebeenprepared inaccordance withtheIndianAccounting Statndard prescribed under section 133oftheAct 2013 readwithrelevant rules thereunder andintermsofRegulation 330fSEBI(LODR) Regulations, 2015 Previous periods/year figures havebeenregrouped/rearranged wherever necessary tomakethemcomparable withthoseofcurrent period/year OnNovember 21.2025. theGovernment ofIndianotified thefourlabour codes viz..theCodeonWages. 2019.theIndustrial Relations Code. 2020. theCode onSocial Security, 2020andtheOccupational Safety. Health andWorking Conditions Code. 2020, ('Labour Codes') consolidating twenty-nire existing labour laws.TheMinistry of Labour andEmployment notifiedcentral rulesandissued FAQs toenable assessment ofthefinancial impact duetochanges inrc~ulations. TheCompany hadassessed theimpact basedonthebestavailable information andrecognised theincremental impact ofemployee benefits expense ofRS.5.62lakhs. Thesaidincremental impact primarily arisesduetochange Inthedefinition 'ofwages andthesamehasbeenaccounted inaccordance withtheapplicable accounting standards. Considering itsnon- recurring natureandamount Involved, suchincremental impact ispresented under "Exceptional items"intheStandalone statements. TheCompany continues tomonitor thedevelopments pertaining toimplementation ofLabour Codes an-dwillprovide theappropriate impact inaccordance withapplicable accounting standards. ifany. ~~ER~ For and On bel';)lf I)fthe Board Date: 11th November 2026 I Euro Leder Fa;l1io" Limited Place: Chennai Ia=: CHENNAI ~ ~ 600044 ~' RM.Lakshman" , ~*~ -- Managing Director DIN: 00039603 MIS. EUROLEDERFASHIONLIMITED Regd. Office: No.11,First Floor, K.M.Adam Street, Nagelkeni.jChrornpet CIN:L18209TN1992PLC022134 Statement ofAssets &liabilities asat 30th september 2026 (Rupees inLakhs) Asat Asat 30-09-2026 31-03-2026 (Unaudited) (Audited) ! Assets (1)Non-current assets (a)Property; plant and equipment 1,432.61 1,433.04 (b)Capitalwork-in-progress - 19.39 (c)Investment property - - (d)Financialassets - - (i)Investments 0.09 0.09 (ii)Loans - - (iii)Other financial assets 90.86 77.32 (iv)Trade receivables 0.59 6.80 (e)Other non-current assets 66.69 67.28 Total non-current assets 1,590.84 1,603.92 (2)Current assets (a)Inventories 1,463.07 1,305.64 (b)Financialassets (i)Investments - - (ii)Trade receivables 572.95 534.83 (iii)Cashand cash equivalents 0.03 0.05 (iii)Bankbalances other than cash and cash equivalents 166.95 129.45 (iv)Loans&Advances - - (v)Other financial assets - - (c) Other current assets 297.43 274.01 Total current assets 2,500.43 2,243.98 F=====~==~====~==9 Totalassets ~.. ----4,0~91-.27---~-3,-847-.90-~--~ II Equityand liabilities (1)Equity (a)Equityshare capital 390.98 390.98 (b)Other equity 1,077.68 1,072.01 Total equitYI====~1'b;4,;:6g;;.,;:66~=====l~,4,;;6~2:::;.9;,;9~ (2)Liabilities (A)Non-current liabilrties (i) Financial liabilities (ii)Provisions 164.86 111.43 (iii)Deferred TaxLiability(net) 67.15 63.87 (iv)Other non-current liabilities 0.73 0.44 (v)Tradepayables Total non-current liabilities 232.74 175.74 F=========~========9 (B)Current liabilities (a)Financialliabilities (i)Borrowings 1,211.72 1,177.31 (ii)Trade payables 768.96 578.05 (iii)Other financial liabilities - - (b)Provisions 4.90 42.18 (c)Other current liabilities 404.29 411.63 Total current liabilit;E'~~-----~':=:+----==-I 2,389.87 2,209.17 Totalequity and liabilities~----4~,09-1.2-7-.~--3-,84-7.~90----~ ForandonbehalfoftheBoardofDirectors Euro Leder Fashion Limited Date: 11th November 2026 Place: Chennai RM.Lakshmanan ;O:;magingDirector DIN: 00039603 ~~---------------------------------------------------------~ MIS. EUROLEOERFASHIONLIMITED Regd.Office:No.l1,FirstFloor,K.M. [Showing first 8,000 characters — download PDF for full document]