Attaching herewith the unaudited financial results for the quarter ended 30.09.2026

12 November 2026 BSE Limited Corporate Relationship Department First Floor, New Trading Ring Rotunda Building P.J. Towers, Dalal Street Mumbai – 400 001. Dear Sirs, Sub: Unaudited Financial Results for Quarter ended 30th September 2026 pursuant to Regulations 30, 33 and 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the unaudited financial results of the Company for the quarter/Half-Year ended 30th September 2026 duly reviewed and recommended by the Audit Committee and approved by the Board at their respective meetings held on Thursday, 12th November, 2026 along with Limited Review Report thereon are attached herewith. The meeting of the Board commenced at 03.00 p.m. and concluded at 7.40 p.m. We request you to kindly take the above on records. Thanking You, Yours faithfully, For KSE Limited Srividya Damodaran Company Secretary Chartered Accountants lndependent Auditor's Limited Review report on quarterly and year to date unaudited standalone financial results of KSE Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,201S,as amended. The Board of Directors KSE Ltd. 1. We have reviewed the"accompanying statement of unaudited standalone financial results of KSE Limited ("the Company") for the quarter and half year ended 30th September 2026 and ("the Statement") attached herewith being submitted by the Company pursuant to the requirements of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in lndian Accounting Standard 34,(lnd AS 34) "lnterim Financial Repofting" prescribed under Section 133 of the Companies Act,2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in lndia and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to issue 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 lnterim Financial lnformation Performed by the lndependent Auditor of the Entitf', issued by the lnstitute of Chartered Accountants of lndia. 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 substantially less in scope than an audit conducted in accordance with Standards on Auditing 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 and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in the aforesaid lndian Accounting Standards specified under Section '133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in lndia 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. We draw attention to Note 4 of the statement, which states about the litigation over the antecedent title deed of a property acquired by the company" Our conclusion is not modified in respect of this- matter. For SRrouAR & Co Chartered Accountants Firm Registration No: 0039785 S,UruuKRrsHNAN Partner Membership No" 2'18366 lrinjalakuda 12th November,2026 UDI N :2621 8366MLlSCA4650 "Sreenidhi", T.c - 80/315(old37 1275), Podmotheerthom North Street, Fort Po, Thiruvqnonthopurom - 695023, Kerqlo, lndio. Phone: +91 4712451240,2453639,4013210 Emoil: sricos6lsrioudit.in, srioudit@gmqil.com URL: www.srioudit.in Also At: Kochi, Chennoi & Trichur (@, II tr! 3:ri;?[::;i,til.1ii,]l i]",". uuo,,, lg' LI M I1'6 p Ph: 04802825476, Email: ksekerala@gmail.com clN No: 115331K11963P1c002028 Web: www.kselimited.com STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 3OTH SEPTEMBER 2026 Rs. in lakhs 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 Unaudited Unaudited Unaudited Unaudited Unaudited Audited lncorne Revenue from operations 46615.35 45366.88 42739.4'l 91982.23 84339.08 168048.33 Other lncome 240.90 355.75 362.68 596.65 816.35 1526.72 Total lncome 46856.25 45722.63 43102.09 92578.88 85155.43 169575.05 2 Expenses Cost of materials consumed 39163.09 37401.73 32462.94 76564.82 6'1379.51 127493.55 b) I Purchases of Stock-in-trade 3333.88 3616.31 2805.75 6950.1 5757.81 1 1629.85 Changes in inventories offinished goods and Stock-in{rade (718.00) (49.67) (1 103.38) (767.67) (722.40) (316.01) d) Employee benefits expense 1829.20 1441.89 17 14.10 3271.09 3413.45 7679.46 "e) Finance Costs 67.23 66.99 65.1'1 134.22 129.70 259.15 0 Depreciation and amortisation expense 186.02 182.68 zt5.6I 368.70 365.6s 798.58 s) Other expenses 3084.31 2980.02 2569.20 6064.33 5260.80 10623.64 Total expenses 46945.73 45639.95 38727.59 92585.68 75584.52 158168.22 3 Profiu(Loss) before exceptional ltems and tax (1-2) 89.4€ 82.68 4374.50 6.80 95 /U.91 1 1406.83 4. Exceptional items - (lncome) / Expenses (47.17) (47.17). (See Note No. 4) 5 Profit / (Loss) before tax (3-4) 89.4€ 129.85 4374.50 40.37 9570.9'1 I 1406.83 ',.i 6 Tax Expense ' (a) Current tax 150.00 1 ,I 00.00 150.00 2400.00 3,000.00 Relating to earlier years (net) (11.00) (c) Deferred tax ('l 16.46) 35.42 (12 681 r81 04) 28.30 13.B0 7 Profit I (Loss) for the period (5-6) (123.02\ 94.43 3287.18 (28.59) 7142.61 8404.03 8 Other Comprehensive lncome (OCl) A. (i) Items that will not be reclassiliecl to Profit or Loss 35.1 0 (6e.52) 27.23 (34.42) (82.e0) 95.33 (ii) lncome tax relating to items that will not be reclassified to Profit or Loss (8.84) 17.50 (6.86) 8.66 20.86 (23.ee) B. ltems that will be reclassified to Profit or Loss (ii) lncome tax relating to items that will be reclassified to Profit or Loss Total Other Comprehensive lncome (net of tax) 26.26 (52.02) 20.37 Q5.76\ (62.04\ 71.34 9 Total Gomprehensive lncome for the period (7 + 8) (96.761 42.41 3307.55 (54.35) 7080.57 8475.37 '10 Paid-up Equity Share Capital (Face value of Re 1 per share) 320.00 320.00 320.00 320.00 320.00 320.00 11 Other Equity 34630.02 12 Earnings Per Equity Share having face value of Re.l each - (Not Annualised) - Basic and Diluted (Rs.) (0.3841 0.295 10.272 (0.089) 22.321t ) 26.263 pordo\r-i. itea.l/ t Irinialakuda l2th November 2026 Dony A.G. (DrN 09211623) Managing Director fq? El 3:i,'.;?fliT;,iffij,11il,,I1 i3;u,, - uuo,,, t€r- I r M r rE D Ph: 04802825476, Email: ksekerala@gmail,com clN No: L15331KLI963PLco02028 Web: www.kselimited.com UNAUDITED SEGMENT INFORMATION FOR THE QUARTER AND HALF YEAR ENDED 3OTH SEPTEMBER 2026 Rs. ln lakhs ended Quarter ended Half Year Year ended Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31 .03.2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Segment Revenue a. Animal Feed Division 38975.82 37613.47 34897.86 76s89.29 687'17.30 136151 .39 b. Oil Cake Processing Division 12183.43 11339.'15 10875.79 23522.58 21403.89 43114.22 c. Dairy Division 1670.36 1BB7.86 1418.97 3558.22 2983.71 6083.98 Total 52829.61 50840.48 47192.62 103670.09 93104.90 1 85349.59 [Showing first 8,000 characters — download PDF for full document]