UNAUDITED FINANCIALS RESULT FOR QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER 2026

Octavius® OCTAVIUS PLANTATIONS LIMITED E-40/3, Okhla Industrial Area, Phase-II, New Delhi - 110020 CIN No. : L65910DL1984PLC018466 Ph.:-011-45542200,Fax:011-45542200 Website: www.octaviusplantations.com E-mail: csdelhi@octavius.in Date: 12.11.2026 Deputy Manager, Department of Corporate Services, BSE limited, Floor 25, P.J Towers, Dalal Street, Mumbai-400001 Scrip Code: 542938 Sub: Disclosure under Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirement) Regulation, 2015 Re: Submission of Un-Audited Standalone Financial Results for the Quarter Ended on 30%" September 2026 Dear Sir, In Compliance with the provisions of Regulation 30 and 33 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 their Meeting held todayi .e on Thursday, November, 12 2026 inter- alia approved the following business: a) Un-audited Standalone Financial Results for the quarter ended on 30t, September, 2026. b) Limited Review Report in respect Un-audited Standalone Financial Results. The Board Meeting commenced at 03:30 P.M and concluded at 6:00 P.M. We request you to take the same on your records. For OCTAVIUS PLANTATIONS LIMITED For OCTAVIUS PLANTATIONS LIMITED Princi Jain Director DIN: 08373160 V. SINGHI & ASSOCIATES Chartered Accountants Four Mangoe Lane Surendra Mohan Ghosh Sarani, Ground Floor, Kolkata — 700 001 Phone: +91 33 2210 1125/26 E-mail: singhi.com Website: www.vsinghi.in Independent Limited Review Report on the Unaudited Financial Results of Octavius Plantations Limited for the quarter and half year ended September 30, 2026 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors, Octavius Plantations Limited 1. We have reviewed the accompanying Statement of Unaudited Financial Results (‘the Statement’) of Octavius Plantations Limited (“the Company™) for the quarter and half year ended 30" September, 2026. 2. This Statement, which is the responsibility of the Company’s management and approved by the Company’s Board of Directors in their meeting held on 12" November, 2026, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 (“Ind AS 34”) “Interim Financial Reporting” 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 Engagement (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor 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 provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Emphasis of Matter ‘We draw attention to the following matters in the Notes to the accompanying Statement: a) As stated in Note 5 to the Statement, the Company has not accounted for Bearer Plants and Biological Assets in accordance with Ind AS 16 "Property, Plant and Equipment” and Ind AS 41 "Agriculture” respectively. b) As stated in Note 6 to the Statement, the Company has recognised an estimated provision of gratuity of Rs. 0.13 (in lakhs) on a quarterly basis which is not in accordance with Ind AS 19 “Employee Benefits” requiring an actuarial valuation. ) Our conclusion on the Statement is not modified in respect of above matter. V. SINGHI & ASSOCIATES CHARTERED ACCOUNTANTS 5. Based on our review conducted as stated above, except for the matters stated in Note 4, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable Accounting Standards (Ind AS) and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For V. Singhi & Associates Chartered Accountants Firm Registration Number: 311017E (D Pal Choudhury) Place: Kolkata Partner Date: 12" November, 2026 Membership No.: 016830 UDIN: 26016830DHPWPW8245 OCTAVIUS PLANTATIONS LIMITED CIN: Lo5910DL1984PLCO 18406 Regd. Office: E~40/3, Okhla Industrial Area, Phase-11, New Delhi 110020 Ph.: 011-45542200, Fax: 011-45542200 Website: wwiv oclaviusplantations.com E-Mail ID: esdethidioctavi Stoterment OF Unauilted Finondll Resdls or he qunrier 3nd hllyear ended S00h September, 2035 Figoresin o] Partcutars Guarer Ended il vear Ended Yeor Endeo S00530% | sooezore | ovsaes | 300eants | moszon | sioiom i+ Jincowe Unaudited | Unaudted | Umaucited | Unaueited | Unsudited Audited 1 [Revenue from Gperation: L2587 13585 59955 PR 11555 ) 51 Jotrer income 207 210 5 15.17] 500 3558 [rots Income T304 FETEE FEET] T Tieiat a0 i [eenses 3 [Purchases of Stockin Trage 350 ERER Y] Y Titii G o [changes in iventeries of fnshed goods, Stackin-Trade and Wiorkin. s 65 (10170 (2s5.) [ 61081 orogress [Emploves benei mxpanee ] 355 Eai 57 37 5 [Finance Cons ,u 535 %02 98 20 | {pepracistion s Amortcstion expenie 7 %) o] 5. i o|Oth ler EE xx pp ee nn ss ee rs s2357 1302 245 68 8 R5 N3.15] Ti5 z4 e3 e0 T [Frait before i) 2005 | 10t ETETY 5103 ax Expense W [ corrent tar z ; - [ (b1 Defered cox 75 (BT 35 () 06 Total Tax Expenies T B2 237) & () FET V_INet Profit aiter tax for the period/year (I11-1V) 12.95 1273 10.24. 25.70 33.51 83.85. 1 [Gther Comprenensive ncome [t that il ot e ocinssfied o Prof oo | [remeasuremant of the belined Berefit abiiry FE)] 51 10 il ) Vincome Tax rs1ting to terts that will ot bs ocises 10 Fraf 0ol oy o 0 [Total Other Comprahensive Income for the nesiod] yoar 20 @a oo X3 [ o7 Uil [Total Comprehensive income for the periad year (v <V FEr 270 025 7 Sast 5100 il 7312 up Equity Share Copita Face vaolf suhareas s, 10 each] 30000 500 00,00 52000] 3000 30000 15 [Eorming per Equity Shara* (Face valu of shares . 0 each] o Besic m ] e iz [E) e FET) ] o) Dot fn i) 04 oz XN 05 FET] 230 *EPS s not annualised for the auarter& half year Notes to the Unaudited Financial Results for the quarter & half year ended 300: Seplember, 2026: fhe above unaddited financi Ir esults for the quarter and half year ended 30Eh Septomber, 2026, were reviewed and recommended by the Audit Committes at e Board of Directors at ts meeting held on same date. 2 e with the recognition and measursment principle laid dowa in the fndian Accounting Standards (nd b ander setin 13 of the Cnmpanwi Act, 2013 readd with relevant ules issued there undler and oiher accounting principlesge nerally accepted in India, except for the matters stated atSL . No. 5 & 6 below. 3 The Unaudited Financial Resultsf or the quarter and half year ended 30th Septem been reviewed by the Statutory Audilur as required under Reggulation 33 of the SEBI (Listing Obligatioannsd Disclosure Requirements) Regula 4+ Segment Reporting as defined in Indian Accounting Standard-108 s not applicable since the Company is engaged in trading of agricultural produce and its processing, 5 The Company has not accounted for Deater Planis and Biological Asseis in accordance with ind AS 16 *Property, Plant and Equipment’ and Ind AS 41 “Agrieulture” respectively @ The Company has not obtained an actuarial valuation in respect of ‘gratuit and wther defined employee benefit obligations as re [Showing first 8,000 characters — download PDF for full document]