Unaudited Financial Results for the quarter and half year ended 30th September 2026

Tel : 9144 28115190 Fax 1914428114304, 28117338 G 78, CE ATHEM DRA L S ROp Al D,N CN HE ENR NS AI l - 6N 0D 0 I 08A 6, L INT DID A W Ee -b ms aii lt e: : w sw aw l. eg se @m gs ep msi pn i. nc .o cm o m purchase@gemspin.com + CIN No.L17111TN1930PLC018791 accounts@gemspin.com 12.11.2026 The Manager Listing Department Bombay Stock Exchange Limited Phiroze JeeJeeBhoy Towers Dalal Street Mumbai 400 001 Dear Sir, Sub : Outcome of the Board Meeting held today, the 12t November 2026 Scrip Code: 521133 Pursuant to Clause 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, we are pleased to inform you that the Board of Directors of the Company at its meeting held to-day (12.11.2026), which commenced at 11.30 am and concluded at 02.55 p.m have considered and approved the following. > The Board has approved and taken on record the Unaudited Financial Resuits for the Second quarter and half year ended 30" September 2026. A Se c po tp ey m bo ef r t h 2e 0 2U 6n a au ld oi nt ge d w iF ti hn an Lc ii na il t edR es Ru el vt is e f wo r R eth pe o rS te c iso sn ud e dq u ba yr te tr h ea n Sd ta tH ua tl of r yy e Aa ur d ie tn od r e od f 3 to h™ e Company and Cash Flow Statement are enclosed herewith. Thanking you, Yours faithfully For GEM SPINNERS INDIA LTD A.Vani Company Secretary REGD. OFFICE AND FACTORY : 14, MANGALAM VILLAGE, NEAR CHENGALPATTU, TAMILNADU - 603 107, IND GEM SPINNERS INDIA LTD Regd. Office: 14, Mangalam Village, Madhuranthangam Taluk, Kancheepuram District - 603 107 Part 1:Statement of Standalone Unaudited Finacial Results for the Second Quarter and Half Year ended 30/09/2026 U QUARTER ENDED HALF YEAR ENDED__| VEAR ENDED) Particulars SUUUTZ0Z5 | SUAGTZUZ6 | SUNIST2025 [ SU0ST2026 | SU0Sr2025 | ITUST20Z5 No Unaudited | Unaudited | Unaudited | Unaudited | Unaudited Audited 1 |Income from operation 0.004 0.00f 0.00| 0.00 0.00 0.00] 2 |Other income 0.00] 0.00| 0.00f 0.00| 0.00} 0.00] 3 |Total income (1+2) 0.00 0.00] 0,00 0,00 0.00) 0.00] 4 Expenses (a) Cost of materials consumed 0.00 0.00 0.00 0.00 0.00 0.00; (b) Purchase of stock-in-trade 0.00 0.00 0.00 0.00 0.00 0.00 o( :hnngs ininvenlorlos of finishad goods, wotkn-progress and stockn- g .00l 0.00 .00 0.00) acn (d) Employee benefits expenses 283 260 2.58 543 647 12.68 (e) Finance costs 0.00 0.00 0.00 0.00 0.00 0.00] {f) Depreciation and amortisation expense 3.90 3.90 3.80 7.80 7.80 15.60] (f) Other expenses 3.27 524 2.87 851 9.24 12.70| Total expenses (4} 10.00| 11.74 9,35 21.74| 23,61 40.98] 5 |Profit/ (Loss) before exceptional itams and Tax (3-4) (10.00) 174 9.35) (21.74) (28.51) (@0.28) 6 {Tax Expenses 0.00 0.00 0.00 0.00 0.00 0.00| (1) Current Tax 0.0 0.00 0.00 0.00 0.00 0.00 (2) Deferred Tax 0.00 0.00 0.00 0.00 0.00 0.00 7 {Profit ()i Loss{-) from the continuing operations {5-6} (10.00)| {11.74)| (9.35), (21.74)) {23.51) (40.98)| 8 |Other Comprahansiva Income 0.00 0.00 0.00 0.00 0.00 0.00 8 {Total Comprehensive Income for the period (7-8) (10.00)| {11.74)| (9.35) (21.74)) {23.51) {40.98)| 10 |Paid-up equity share capital 3068.60 3068.60 3088.80 | 3068.60 3068.60 3068.60 11 |Earnings Per Equity Share (face valuo of Rs.5/- each) Basle/Diluted 0.02) (0.02) (0.02) (0.04) (0.04) (0.07) Notes : 1. Pursuant to the requirements of Regulation 33 of SEBI (Listing Obligtions and Diselousure Requirements) Regulations, 2015 as amended, the Company has published quarterly resulls. These financial resuts hava been prepared In accordance with the Indian Accounting Standards (‘Ind AS") as prescribed under section 133 of the Companies Act, 2013 read wilh relevant rules issued thereunder. 2, During the quarter thers was ona complaint received from the investors and resolved. 3. During the querter the Company has provided depreciation on Plant & Machinery based on the life of the machinery. 4. The above rasults have been reviewed by the Audit Committee and the same were approved and taken on record by the Board of Directors at the Meeting field on 12th November 2026 - 5. Previous quarter’s figures have been regrouped /r eclassified wherever necessary. Place : CHENNAI S.Gopal Date : 12.11.2026 DIRECTOR GEM SPINNERS INDIA LTD Regd. Offce: 14, Mangalam Village, Madhuranthangam Taluk, Kancheapuram STATEMENT OF ASSETS AND LIABILITIES (RSN LAKHS) AS AT Particulars 30/09/2026| 31/03/2026| (UNAUDITED)| (AUDITED)| [A.ASSETS Non-current assets @) Fixed Assels 483.35) 491.14) b) Deferred Tax assets {net) 116.30] 116.30| c) Long-term Loans and advances 27.401 36.56| d) Other non-cument assets 0.004 18.75| Sub-total : Non-current assets 627.05] 857.74] Current assets i a) Curvent investments. 0.00] - b) Inventories 0.00] - c) Trade receivables 0.00 - d) Cash and Bank balances 1.14| 3.67] ) Short term loans and advances 13.75) - 1) Other current assets 20.74 8.84 Sub-total : Current assets 35.63 12,51 TOTAL - ASSETS 662.68] 670.25) B.EQUITY AND LIABILITIES 1.Shareholder's Funds @) Share Capital 3088.60] 3068.60| b) Reserves and Surplus -3355.96| -3334.22| c) Share Application Maney pending allotment Sub-total : Shareholder's Funds -287.36 -266.62| 2.Non-current liabilities @) Other Long term liabilities 927.43| 916.07| 3.Current liabilities 0.00| 0.00| a) Shert-term borrowings 0.00 - b} Trade payables 10.96 7.42| c) Other current liabilities 11.33 6.83| d) Shortterm provisions 0.32| 5.55 Sub-total : Current liabilities 2261 419.80| TOTAL - EQUITY AND LIABILITIES 662.68| 670.25] Place : CHENNA! S.GOPAL Date : 12-11:2026 RS I3\ DIRECTOR CASH FLOW STATEMENT Rs in Lakhs For the yeay For the year Particutars ended 30th | ended 31st March Sep 2026 2026 A. Cash Flow from operating activities (21.74)/ (40.98), Profit/(Loss) for the year - - Adjustments for : 7.79 15.60 Depreciation - 0.01 Interest and Finance - - Deferred expenses written off - - Less : Interest/Dividend Income Operating Profit before ‘Working Capital Changes A {13.94) (25.37) Adjustments for ¢ - - Inventories - 8.85 Loans and Advances (0.17) (8.84) Other Current Assets Misceflaneous Expenditure - - Debtors 2.80 5.21 Current Liabilities B 2.63 (5.20) Cash generated from Operations (A+B= C) (A+B = C) (11.31) (30.57) D - 0.01 Interest and Finance Charges Net Cash from Operating Profit (C-D=FE) (11.31) (30.58) B. Cash flow from investing activities - - Purchase of fixed assets - - Interest received - - Bank Deposits Net Cash used in investing activities C. C Pra es fh er eF nl to iaw l f Ir sso um e f oi fn Sa hn ac ri en sg ta oc t Fi iv ni at ni ce ls al Institutions 11- 3 5 30.- 77 Proceeds from long term borrowings - - Proceeds fram short term borrawings 11.35 30.77 Net Cash used in Financing Activities 0.04 0.19 Net increase in cash and cash equlvalents 1.10 0.91 C (a Os ph en a in nd g c Baa ls ah n e cq eu )i valents as at 01.04.202 . 6 114 1.10 Cash and Cash equivalents as at 30.09.2026 (Closing Balance) For and on behalf of the Board GiEM SPINNERS I NDIA LIMITED s Gopal Director DIN: 06448007 Place : Chennal Date :12.11.2026 Vivekanandan Associates Chartered Accountants Limited Review Report on unaudited standalone financial results of Gem Spinners India Limited for the quarter ended 30 September 2026 and year to date results for the period from 01 April 2026 to 30 September 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Ta the Board of Directors of Gem Spinners India Limited 1. We have reviewed the accompanying Statement of unaudited standalone financial results of Gem Spinners India Limited (hereinafter referred to as “the Company”) for the quarter ended 30 September 2026 and year to date results for the period from 01 April 2026 to 30 September 2026 (“the Statement”), 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 Fi [Showing first 8,000 characters — download PDF for full document]