Unaudited Standalone Financial Results with Limited Review Report for quarter and half year ended 30.09.2026

Ref. PILC/2026-27 Nov 13,2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, MUMBAI - 400 001 Dear Sir/Madam, Sub: Outcome of Board Meeting held on 13.11.2026 Ref: PATSPIN INDIA LIMITED (Scrip Code: 514326) Further to our letter dated 22.10.2026 and pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board of Directors at their meeting held on 13.11.2026 approved the following: a) Statement of Un-Audited Financial Results (Standalone) for the quarter and half year ended 30" September 2026 as well as Statement of Assets & Liabilities (Standalone) and Cash Flow Statement (Standalone) as at 30™ September 2026. Copies oft he same are enclosed herewith for your kind perusal b) Limited Review Report on Un-Audited Financial Results (Standalone) for the quarter and half year ended 30.09.2026 by Company’s Statutory Auditors, M/s L.U. Krishnan & Co., Chartered Accountants — Chennai. Copy of the same are enclosed herewith for your kind perusal The Mecting commenced at 11.19 AM and ended at 1.10 PM This is for your information and records. Thanking you, Yours faithfully, For PATSPIN INDIA LIMITED Veena Vishwanath Bhandary Company Secretary PATSPIN INDIA LIMITED CIN: L18101KL1991PLC006194 CORPROATE/ REGISTERED OFFICE 3 Floor, Palal Towers, MG Road, Ravipuram, Kochi 682016, India Phone: 91-484-2661900 Email: cs@patspin.coml fin ho@patspin.com v patspin.com ‘ 1S0 9001:2005/ 14001:2005 Certified PATSPIN INDIA LIMITED STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 3™ SEPTEMBER 2026 (Rs in Lakhs) s Quarter ended Half Year ended Year ended N Particulars [30.09.2026 [30.06.2026 [30.09.2025 [30.09.2026 [30.09.2025 [ 31.03.2026 (Unaudited) (Audited) 1 | Income: (a) | Revenue from operations 1,170 1,101 1,375 2,271 2,494 4,652 (b) | Other income 8 14 9 22 33 214 Total Revenue 1,178 1,115 1,384 2,293 2,527 4,868 2 | Expenses: (a) | Cost of materials consumed 42 39 40 81 67 136 () Changes in inventories of finished . . 1 . 1 B goods, work in progress and waste (c) | Processing charges 7 6 273 13 307 392 (d) Power charges 482 462 484 944 959 1911 (e) | Employee benefits expense 467 459 487 926 950 1883 (f) Finance Cost 165 175 165 340 325 663 )] eDe xp pr ee nc si eat ion and amortization 67 7 74 138 148 292 (h) | Other expenses 152 157 160 309 306 625 Total Expenses 1,382 1,369 1,684 2,751 3,083 5902 3 :;%ffila(l;oss) before Exceptional Items (204) (254) (300) (458) (536) (1036) 4 | Exceptional Items - VRS - - @) - (3) (104) 5 \Pr to ef mi st / a ( nL do s Ts a) x before Extra-Ordinary (204) (254) (303) (458) (539) (1140) 6 | Extra Ordinary Iltems - - - - - - 7 | Profit/ (Loss) before Tax (204) (254) (303) (458) (539) (1140) 8 Tax Expense Current Tax (MAT) - - - - - - 9 [ Net Profit / (Loss) after Tax (204) (254) (303) (458) (539) (1140) 10 Other Comprehensive income, net of Income Tax (a) Impact on remeasurement of . _ ~ B ~ 2 Employee Benefit 11 | Total other Comprehensive Income - - - - - 26 12 | Total Comprehensive Income (204) (254) (303) (458) (539) (1114) 13 (Pa Fi ad c- eu vp a e lq uu ei t oy f Rsh sa r 10e / -c a ep ait ca hl ) 3,092 3,092 3,092 3,002 3,092 3,002 14 Other Equity (Excluding revaluation (12700) reserve) 15 | aBnansuiacl eiazrendi)n gs per Share (EPS) (not (0.66) (0.82) (0.98) (1.48) (1.74) (3.69) 16 | aDi nl uu at le id se ea dr )n ings per Share (EPS) (not (0.66) (0.82) (0.98) (1.48) (1.74) (3.69) PATSPIN INDIA LIMITED CIN: L18101KL1991PLC006194 CCORPROATE / REGISTERED OFFICE 3 Floor, Palal Towers, MG Road, Ravipuram, Kochi 682018, India Phone: 91-484-2661900 Email; cs@patspin.coml fin ho@patspin.com www.patspin.com 1S0 9001:2005 / 14001:2005 Certified UNAUDITED (STANDALONE) STATEMENT OF ASSETS AND LIABILITIES AS AT 30.09.202 (Rs in Lakhs) As at As at Particulars 30.09.2026 31.03.2026 (Unaudited) (Audited) 1 ASSETS A | Non-current assets (a) | Property, Plant and Equipment 5,829 5,961 (b) | Financial Assets i) Other Financial Assets 365 365 i) Right to Use Assets 27 29 (c) | Deferred Tax Assets (net) 1,237 1,237 B | Current assets (a) | Inventories 1" 10 (b) | Financial Assets i)Trade Receivables - 5 iiyCash and Cash equivalents 6 5 iii)Bank balances 19 1 iv)Others - 19 (c) | Other Current Tax Assets 124 82 (d) | Other Current Assets 108 197 TOTAL ASSETS 7,726 7,911 I [ EQUITY AND LIABILITIES C | Equity (a) | Equity share capital 3,092 3,092 (b) | Instruments entirely equity in nature 2,051 2,051 (c) | Other Equity (10,101) (9,643) D | Liabilities Non-current liabilities (a) | Financial liabilities i)Borrowings 1,458 4,125 (b) | Other non-current liabilities 539 521 (c) | Lease liability 28 29 Current liabilities (a) | Financial liabilities i)Borrowings 6,668 4,001 ii)Trade payables a) Outstanding due to micro and small enterprisesg 162 172 b) Outstanding due to other than micro and small enterprises 1,557 1,439 iiiyOther financial liabilities 1,287 958 (b) | Other current liabilities 928 1,109 (c) | Lease liability 3 3 (d) | Provisions 54 54 TOTAL-EQUITIES AND LIABILITIES 7,726 7,911 PATSPIN INDIA LIMITED CIN: L18101KL1991PLC006194 CORPROATE / REGISTERED OFFICE 3 Floor, Palal Towers, MG Road, Ravipuram, Kochi 682016, India Phone: 91-484-2661900 Email: cs@patspin coml fin-ho@patspin.com www palspin.com 1S0 9001:2005 / 14001:2005 Certified PATSPIN INDIA LIMITED STATEMENT OF CASH FLOW FOR THE HALF YEAR ENDED 30™ SEPTEMBER 2026 (Rs. In Lacs) Particulars 2026-27 202526 (Unaudited) (Audited) A Cash Flow from Operating activities Net Profit/ (loss) before Tax and exceptional items (458) (1034) Adjustment for: Depreciation and Amortization expense 138 292 (Profit) / Loss on disposal of tangible assets (net) - [@) (Gain)/Loss on other comprehensive income (net) = 26 Finance Cost 339 660 Interest Income (1) (19) Operating Profit before Working Capital Changes 18 (76) Changes in working capital: Increase / (Decrease) in trade payables 108 165 Increase / (Decrease) in other current liabilities 77 10 Increase/ (Decrease) in provisions - i Increase /(Decrease) in other non-current liabilities 18 - (Increase) / Decrease in inventories 1 ™) (Increase) / Decrease in trade receivables 5 - (Increase) / Decrease in margin money and deposit accounts (18) 1 (Increase) / Decrease in other financial assets 18 - (Increase) / Decrease in other current assets 89 4 Cash Generated from Operations 60 104 (TDS & Taxes paid)/Refunds -Net (42) (30) Net Cash generated from operations before exceptional items 18 74 Less: Exceptional items - (104) Net Cash generated from operating activities (A) 18 (30) B Cash flow from investing activities Purchase of property, plant and equipment/intangible assets (4) - Sale of property, plant and equipment/intangible assets - 2 Interest received 1 19 (Increase) /Decrease in other financial Assets - (33) (Increase) /Decrease in other non-current liabilities - 81 Net Cash generated/(used) from / in investing activities (B) 3) 69 [ Cash flow from financing activities Payment to Lease liability ®) (6) Interest paid including arrears (8) (49) Net Cash generated/(used) from / in financing activities (C) (14) (55) NET INCREASE /(DECREASE) IN CASH AND CASH EQUIVALENTS 1 (16) (A)+(B)+ (C) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE 5 21 YEAR CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 6 5 Notes: 1. The above unaudited financial results for the quarter and half year ended 30" September 2026 were reviewed and recommended by the Audit Committee of the Board and approved by the Board of Dircctors of the Company at their respective meetings held on 13" November 2026. PATSPIN INDIA LIMITED CIN: L18101KL1991PLC006194 CORPROATE| REGISTERED OFFICE 3 Floor, Palal Towers, MG Road, Ravipuram, Kochi 682016, India Phone: 91-484-2661900 GTN Email: cs@patspin.coml fin.ho@palspin.com GROUP www.patspin.com 1S0 9001:2005/ 14001:2005 Certified 2. The Statutory Auditors have carried out a Limited Review of these results pursuant to Clause 33 of SEBI (LODR), 2015 and gave a [Showing first 8,000 characters — download PDF for full document]