Unaudited Financial Results of the Company

Date: 30th July, 2026 To, To The Manager, The Manager, Department of Corporate Services, Listing Department, BSE Limited National Stock Exchange of India Ltd. P. J. Towers, Dalal Street, 'Exchange Plaza', Sandra Kurla Complex, Fort, Mumbai - 400 001 Sandra (E}, Mumbai - 400 051 BSE Scrip Code: 5327 42 NSE Symbol: PAUSHAKL TD Dear Sir/ Madam, Sub: Outcome of Board Meeting With reference to the captioned matter, the exchange is hereby informed that the Board of Directors of the Company at its meeting held today, has inter alia approved the Unaudited Financial Results of the Company for the quarter ended on 3Qth June, 2026. We enclose herewith the Unaudited Financial Results for the quarter ended on 30th June, 2026 along with the Limited Review Report issued by Statutory Auditors. The time of commencement of the Board meeting was 3:30 p.m. and the time of conclusion was 4:05 p.m. We request you to kindly take the same on your record. Thanking you, Yours faithfully, For Paushak Limited Encl: A/a Paushak Limited CIN: L51909GJ1972PLC044638, II~~ PAN: AAACD5006G Panelav, Taluka Halal, Dist. Panchmahal, Gujarat, (INDIA) - 389 350. e~,·"' \ Phone: +91- 2676 - 664403 / 664412 C E R T I F I E D ISO 9001 I S O 1 4 0 0 1 ......,..,. Regd. Office: Alembic Road, Vadodara, Gujarat, (INDIA) - 390 003. I S O 4 5 0 0 1 1,1,1·•#,.•,.•..•, Resi:ionsible Care® Phone: +91 - 265 - 6638170 I 2280550 / 2280880 I 3007300 OUR C.OMMfl'MENT TO SUSTAJNAllUTY www.paushak.com • info@paushak.com PAUSHAK LIMITED CIN: L51909GJ1_972PLC044638 REGD. OFFICE: ALEMBIC ROAD,VADODARA-390 003. Tel: 0265-6637000 Website: www.paushak.com I Email: investors@paushak.com Statement of Unaudited Financial Results for the Quarter ended 30th June, 2026 Rs in lacs Quarter Ended Year Ended Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Audited) (Unaudited) (Audited) 1 Revenue from Operations 8,355 5,514 5,588 21,860 2 Other Income 315 821 188 1,211 Total Income 8,669 6,335 5,777 23,071 3 Expenses: (a) Cost of Materials consumed 2,899 1,903 1,086 5,724 (b) Change in inventories of finished goods, semi-finished (280) (853) (102) (1,147) goods and work-in-progress (c) Employee benefits expense 966 926 984 3,976 (d) Finance Costs 136 102 4 111 (e) Depreciation and amortisation expense 842 790 406 2,138 (f) Other expenses 2,203 1,866 1,835 7,228 Total Expenses 6,768 4,733 4,214 18,030 4 Profit before Tax 1,902 1,602 1,563 5,041 5 Tax Expense: (a) Current Tax 249 363 142 350 (b) Deferred Tax 142 (11) 218 759 6 Profit after tax 1,510 1,251 1,203 3,933 7 Other Comprehensive Income A (i) Item that will not be reclassified to profit or loss 2 (114) 1 (103) (ii) Income tax relating to item that will not be reclassified to (0) 17 (0) 14 profit or loss B (i) Item that will be reclassified to profit or loss - (785) - (785) (ii) Income tax relating to item that will be reclassified to - 110 (11) 121 profit or loss 8 Total Comprehensive Income for the period 1,512 478 1,193 3,180 9 Paid up Equity Share Capital (Face Value of Rs 5/- each) 1,233 1,233 308 1,233 10 Other Equity excluding Revaluation Reserves 38,363 11 Earnings per equity share (Refer note 3) Basic & Diluted (in Rs.) 6.13 5.07 4.88 15.95 Notes: 1 The above results were reviewed by the Statutory Auditors, recommended by the Audit Committee and approved by the Board of Directors of the Company. 2 The Company is engaged in the business of Speciality Chemicals only and therefore, there is only one reportable segment. 3 The Earning Per Share in respect of the previous quarter has been restated to give effect of sub-division of shares and allotment of bonus shares in line with requirement of IND AS 33 'Earnings per share'. 4 The figures for quarter ended 31st March 2026 are the balancing figures between the audited figures in respect of full financial year ended 31st March 2026 and year to date unaudited figures up to the third quarter ended 31st December 2025. 5 The previous quarters'/year's figures have been regrouped/rearranged wherever necessary to make it comparable with the current quarter/period. ak Limited Date : 30th July, 2026 Place : Vadodara Independent Auditor's Review Report on Unaudited Quarterly Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) TO THE BOARD OF DIRECTORS OF PAUSHAK LIMITED 1. We have reviewed the accompanying Statement of Unaudited Financial results of Paushak Limited ("the Company") for the quarter ended 30th June, 2026 ("the Statement") attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015, as amended (the "Listing Regulations"). 2. This statement, which is the responsibility of the Company's Management and approved by the 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 and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 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, "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 statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. 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. 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 of Unaudited financial results prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which, it is to be disclosed, or that it contains any material misstatement. 1>-ssoc141f'. 'b- ,\.(' ~ (]> <;:.- (j ~ .,., ~ VADODARA ~ :t. . ,.._ R~oAcCO'v The Nirat, 3rd Floor, 18, Winward Business Park, Behind Emerald One Complex, In the lane of Dr. Prasant Buch's Hospital, Jetalpur, Vadodara 390 007. Tel: +91 265 234 3483 Website: www.cnkindia.com VADODARA I MUMBAI I CHENNAI j AHMEDABAD j GIFT CITY j GURGOON I KOLK.ATA j BENGALURU j DELHI j PUNE j DUBAI I ABU DHABI 5. Other Matter The unaudited financial results for the quarter ended 30th June, 2025 included in these financial results, are based on the previously issued results of the Company prepared in accordance with the Indian Accounting Standards ("Ind AS") prescribed under Section 133 of the Companies Act, 2013, which was reviewed by the predecessor auditor, whose limited review reports dated 31st July, 2025 expressed an unmodified opinion on those financial results. For CNK & Associates, LLP Chartered Accountants Firm Registration No: - 101961W /W-100036 Partner Membership No: - 158289 Place: Vadoda [Showing first 8,000 characters — download PDF for full document]