Financial results for the quarter ended June 30,2026

EER OCCL LIMITED ‘ 14th Floor, Tower-B, World Trade Tower, Plot No. C-1, Sector-16, Noida - 201301, UP Phone : 91-120-4744800 Email : occlnoida@occlindia.com Website : www.occlindia.com July 30, 2026 The Manager The Manager BSE Limited National Stock Exchange of India Limited Department of Corporate Services Exchange Plaza, Bandra Kurla Complex, Floor 25, P.J. Towers, Dalal Street Bandra (E), Mumbai - 400001 Mumbai - 400051 Scrip Code: 544278 Scrip Symbol: OCCLLTD Dear Sir(s)/ Madam, Sub: Outcome of the Board Meeting held on July 30, 2026 In terms of Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) read with Schedule III to the Listing Regulations and the relevant circular, we would like to inform you that the Board of Directors of the Company in its meeting held today i.e., Thursday, July 30, 2026, inter alia, considered and approved the following: 1. Unaudited Financial Results for the quarter ended June 30, 2026 2. Limited Review Report of the Statutory Auditors. The Board Meeting commenced at 02.00 P.M. and concluded at 02.42 P.M. This disclosure along with the enclosures shall be made available on the website of the Company viz. https:// www.occlindia.com/ . This is for your information and records. Thanking you, Yours faithfully, For OCCL Limited Pranab Kumar Maity Company Secretary & Sr. GM- Legal Encl. As above Registered Office: Plants: Survey No. 141, Plot No. 3 & 4 Dharuhera Industrial Estate, Phase — 1 Paiki of Mouje, APSEZL, Dharuhera — 123106, Distt. Rewari, (Haryana) Mundra, Kachchh, Guijarat, India, 370421 SEZ Division: Survey No. 141, Paiki of Mouje Villag, Mundra, Taluka CIN: L24302GJ2022PLC131360 Mundra, Mundra SEZ, District Kutch, Gujarat, 370421 (m) OCCL LIMITED CIN : L24302GJ2022PLC131360 ( Regd. Office : Survey No.141, Paiki of Mouje, APSEZL, Mundra , Kachchh-370421, Gujarat, India ) Email: investorfeedback@occlindia.com; Web: www.occlindia.com Statement of Unaud d Financial Results for the Quarter Ended June 30' 2026 (Rs. in Lakhs, except per share data) Quarter Ended Year Ended . Jun 30°2026 Mar 31' 2026 Jun 30° 2025 Mar 31' 2026 = Particulars (Unaudited) (N(oAtued iNteod3)) (Unaudit. ed) {Audited) 1 |Revenue from Operations 21,966.94 14,899.88 12,308.80) 50,590.36 I Other Income 193.76 5342 4030, 236.09) 1| Total Income (1+11) 22,160.70| 14,953.30 12,349.10) 50,826.45 IV |Expenses: Cost of materials consumed 14,047.96| 7.900.06 5,368.31 24,864.58 Purchase of stock in trade § . 3965 32117 Changes in Inventories of finished goods and work in progress (3,432.18) 28754 133.58 (a51.47) Employee benefits expense 1,603.37) 1,355.03 1,348.54 5,257.27) Finance costs 249.06 111.94 13437, 503.25| Depreciation and amortisation expenses 729.37 72658 705.19 2,896.17 Freight and forwarding 942.43| 731.93 826.45, 3,007.89) Other expenses 2,638.48) 2,237.03 1,958.84 8,674.06 Total Expenses (IV) 16,778.54] 13,350.11 10,514.93) 25,072.92 Vv |Profit before exceptional item and tax (Il-1V) 5,382.16 1,603.19 1,834.17 5,753.53 VI |Exception Items - 104.86 - (205.56) Impact of Labour Codes (Refer note 5) Vi |Profit before tax (V+VI) 538216 1,708.05 1,834.17 5,547.97 Vill [Tax Expense : Current tax 997.62 20852 32047 964.66 Deferred tax charge/ (credit) 359.45 (525.30) 199.73 1187.50) Total Tax Expense (Vi) 1,357.07 (226.78) 520.20 772.16) 1X | Profit for the period (VII-VIll) I 4,025.09 1,934.83 1313.97 4,770.81) X | Other Comprehensive Income / (Loss) (Net of Tax) a2 |items that will not be reclassified to Profit or Loss Remeasurement gain or (loss) on Defined Benefit Pians 3 - (11.95) - (35.23) Tax relating to above g 209 - 8.87) b |items that will be reclassified ta Profit or Loss g - - Total Other Comprehensive Income / (Loss) (Net of Tax) (a+b) (X) E (9.86) - (26.36] XI | Total Comprehensive Income for the period (1X+X) 4,025.09) 1,924.97) 1313.97 4,748.45) Xl |Paid-up Equity Share Capital (Face value of Rs. 2/- each) 999.01] 999.01 999.01 999.01) Xill | Other Equity excluding Revaluation Reserve S = S 42,127.99 XIV | Earnings per equity share (Face value of Rs. 2/- each) : Basic and Diluted (Rs.) [not annualised except for the year] 806 387 263 955 m OCCL LIMITED CIN : L24302GJ2022PLC131360 ( Regd. Office : Survey No.141, Paiki of Mouje, APSEZL, Mundra , Kachchh-370421, Guijarat, India ) Email: investorfeedback@occlindia.com; Web: www.occlindia.com Notes to Financials Results: 1. |These financial results of the Company have been prepared in accordance with the Indian Accounting Standards (IND AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with the Companies (Indian Accounting| Standard) Rules, 2015, as amended and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements); Regulations, 2015 and other accounting principles generally accepted in India. 2. |The Company operates in single business segment i.e. Chemicals hence there are no reportable segments as per Ind AS 108| "Operating Segments". 3. |The figures of quarter ended 31.03.2026 are the balancing figures between audited figures in respect of full financial year and the| published unaudited year to date figures up to third quarter of the financial year. 4. |As on June 30, 2026, one entity is considered an associate of the Company as defined by section 2(6) of the Companies Act,2013.} However, there are no subsidiaries, joint ventures, or associates in accordance with Ind AS-28, therefore the Company is notf required to prepare consolidated financial results. 5. |The Government of India notified four new Labour Codes w.e.f. November 21, 2025. The Company has recognized additional provisions for past service obligations relating to gratuity and compensated absences for the quarter and year ended March 31, 2026, amounting to Rs. 104.86 lakhs (reversal) and Rs.205.56 lakhs respectively based on independent actuarial valuations. This has| been disclosed as 'Exceptional Items' in the results. 6. |The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 30, 2026. Limited review of this financial results for the quarter ended June 30, 2026 has been carried out by the Statutory| Auditors, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. = fthe Board of Directors| Go{Aervinndk a) Pface : Noida Chalr al Managing Director Date :July 30, 2026 DIN-00135653 . . Unit No. 1704, 17th Floor, Sln fiz G'Z: C 0 World Trade Tower, (WTT), DND Flyway, L Sector 16, Noida 201 301 (India) 1 +91 (0120) 297 0005, 92055 75996 Chartered Accountants E newdelhi@singhico.com www.singhico.com Independent Auditor's Review Report on Unaudited Financial Results for the quarter ended June 30, 2026 Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015, as amended To the Board of Directors of OCCL Limited 1. We have reviewed the accompanying statement of unaudited financial results of OCCL Limited (the “Company”) for the quarter ended June 30, 2026 (the “Statement”) attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the 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 approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to issue a report 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 “Revi [Showing first 8,000 characters — download PDF for full document]