Standalone and Consolidated Financial Results for the Quarter ended 30th June 2026 along with Limited Review Report

& ® 5 &g Phone : (033) 4050 5000 / 39 /40 Icdaaitan (India) Limited (033) 2288-8391 CIN : L10000WB1936PLC008775 Ref: KIL:SEC:11:2026-27 Date: 31-07-2026 To, To, The Manager, The Secretary, Listing Department Listing Department, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, 5% Floor, Plot No. C/1, G Block, Dalal Street, Bandra-Kurla Complex, Bandra (E), Mumbai - Mumbai- 400 001. 400 051. Maharashtra, India Maharashtra, India NSE Symbol: KHAITANLTD BSE Security Code: 590068 Subject: Outcome of Board Meeting of Khaitan (India) Limited held on Friday, 315 July 2026. Dear Sir/ Madam, Pursuant to Regulation 33 (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith Unaudited Financial results of the Company along with copy of Limited Review Report issued by K. C. Bhattacherjee & Paul, Chartered Accountants, the Statutory Auditors of the company for the quarter ended on 30t June 2026 which have been duly approved by the Board of Directors of the company in its meeting held today i.e. on Friday, 315t July 2026. The full format of the Unaudited Financial Results for the quarter ended on 30 June 2026 shall be available on the website of the Stock Exchanges www.nseindia.com, www.bseindia.com and also on the company's website at www.khaitansugar.in. The Board meeting commenced at 2:30 p.m. and concluded at 4:30 P.M. Thanking You, Yours truly, For Khaitan (India) Limited K Visit us at www.khaitan.com Regd. Office : 20th Floor, 46C, J. L. Nehru Road, Kolkata - 700071 K. C. Bhattacherjee & Paul LLP 46, Moulana Abdul Kalam Azad Road, 5th Floor, Howrah - 711 101 Chartered Accountants Telephone No.: (033) 3543 5864 E-mail : kebpca@gmail.com Limited review Report on unaudited standalone financial results of Khaitan (India) Limited for the quarter ended 30™ June 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and disclosure Requirements) Regulations, 2015, as amended. Review report to The Board of Directors Khaitan (India) Limited 46, ). L. Nehru Road Kolkata-700071 1. We have reviewed the accompanying statemenotf unaudited standalone financial results of Khaitan (India) Limited (the Company) for the quarter ended 30" June 2026, (the Statement), prepared by the management 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 has been reviewed and approved by the company’s Board of Directors at the meeting held on 31* July 2026, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 “Interim Financial Reporting" (Ind AS 34) as prescribed under section 133 of 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 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 Standalone Statements are free of material misstatement. A review of interim financial information consists of making inquiries, primarily of Company’s personnel responsible for financial and accounting matters and applying analytical and other review procedures. Our review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 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. Basis for Qualified Conclusion Reference is invited to Note No. 4 to the financial results regarding the suspension of production activities of sugar mill of the company for a long time. In our opinion, the reported balance of assets, liabilities, amount of expenses in so far as relating to the said Sugar mill should have been recognized and disclosed as under Discontinued Operations, instead the same has been idered as part of continuing/regular business operation by the company. B\QS,“EHJE[ Offices at Kolkata, Howrah, Mumbai, Hyderabad, Guwahati and Bhubaneswar (Formerly known as M/s K. C. Bhattacherjee & Palul, a Partnership Firm, converted into a Limited Liability Partnership (LLP) w.e.f. 22/03/2026 under the LLP Act, 2008 having LLPIN No. ACW-5743 K..C,.BHATTACHERJEE & PAUL LLP. CHARTERED ACCOUNTANTS 5. Qualified Conclusion Based on our Review, with the exception of the matter described in the paragraph 3 above, and for reasons stated in paragraphs 4, nothing has come to our attention that causes us to believe that the accompanying unaudited statement of financial results, read with the notes thereon, prepared in accordance with aforesaid Indian Accounting Standard (Ind AS) and other recognized accounting practices and policies generally accepted in India, has not disclosed the information required to be disclosed.in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosures Requirements) Regulation, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. Emphasis of Matter Without modifying our opinion attention is drawn to following matters: Reference is invited to Note No. 6 to financial results, balances of trade receivables, trade payables, loans and advances taken or given, claims recoverable and fixed deposits with banks are subject to reconciliation and confirmation. Other Matters: Attention is drawn to the fact that the figures for the three months ended 31 March 2026 as reported in the Statement are the balancing figures between audited figures in respect of the full previous *financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarteorf previous financial year had only been reviewed and not subjected to audit. For K. C. Bhattacherjee & Paul LLP. Chartered Accountants FRN: ACW-5743 (Partner) Membership No.: 055582 UDIN: 26055582KOPJBO1253 Place: Kolkata Date: 31 July 2026 KHAITAN (INDIA) LIMITED REG. OFFICE 46C, 1.L. NEHRU ROAD KOLKATA-700 071 EMAIL: kilsugar@gmail.com; Website: www. kb Phone: 033-4050 5000 CIN:L10000WB1936PLCO08775 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE 2026 Rs. In Lakhs Quarter Ended Year ended si. Particulars 3 U0 na0 u6 d2 i0 t2 e6 | 31 A. u0 d3 i. t2 e0 d2 % | 30.052025 | 31 A. u0 d3 i. t2 e0 d2 6 T | [income: 414534 3,616.09 2,966.00 11,02.72 a |Revenue from Operations N 13.13 3192 1138 70.75 b |ther Income Total Income| ,15847 3,648.01 2,977.38 11,29347 2| [Exwenses: - = - - a |cost of Materials Consumed 333458 2,781.55 231128 8,584.86 b ¢ ||P cu hr ac nh ga es se s in o if n T vr ena td oi rn ig e G s o oo f d fs i nished goods, work-in-progress and stock-in -trade 20b 3.2 97 219 53 01 9 23 02 90 38 6 85 26 7. .6 08 3 . | d|employee benefits expense 3077 32.71 4332 164.79 e £ |[F Di en pa rn ec ce i ac to is ot n & Amortisation Expenses . ! 2838 .8 42 8 m1 71. n63 216 49 72 5 1,04 10 2. .0 50 9 & |other expenses Total Expenses| _ 3,918.04 3,364.00 2,817.71 10,685.95 24043 282.00 150.67 607.52 3 | |profitbefore Tax (1-2) - - - - 4 | |raxexpenses: - - - - Current Tax (3.36) (9.50) 328 118 Deferred Tax (3.36) (9.50) 328 118 Total tax expenses 24379 293.50 15639 606.34 s | [profitfor the year (3-4) 6 | [other comprehensive Income - 931 - 931 |} (i) t Ie nm cs o mt eh a tt a xwi rll e lno at t ib ne [Showing first 8,000 characters — download PDF for full document]