Outcome of Board Meeting

REF : GAEL\STOCK38\2026\33 Date : 01st August, 2026 BY E-FILING BSE Limited The National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Plot No. C/1, Dalal Street, Fort, G Block, Bandra Kurla Complex, Mumbai - 400 001 Bandra (E), Mumbai - 400 051 Scrip Code: 524226 Symbol: GAEL Dear Sir / Madam, Subject: - Outcome of Board Meeting held on 01st August, 2026 With reference to above, we hereby inform that, the Board of Directors of the Company (the “Board”), at its meeting held on today i.e. Saturday, 01st August, 2026, has inter-alia: 1. Considered and Approved Unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended 30th June, 2026, pursuant to Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”). 2. Considered and approved other businesses as per agenda circulated. Pursuant to Regulation 33 of Listing Regulations, Unaudited Standalone and Consolidated Financial Results and Limited Review Report thereon for the quarter ended 30th June, 2026 are enclosed herewith. The above intimation and the Unaudited Standalone and Consolidated Financial Results are also being uploaded on the website of the Company at www.ambujagroup.com. The Board Meeting commenced at 12:15 p.m. (IST) and concluded at 01:25 p.m. (IST). You are requested to take note of the same. Thanking you. Yours faithfully, FOR, GUJARAT AMBUJA EXPORTS LIMITED KALPESH DAVE COMPANY SECRETARY (ACS-32878) Encl.: As above KANT/LAL PATEL & CHARTERED ACCOUNTANTS Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 201 S, as amended. The Board of Directors of Gujarat Ambuja Exports Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Gujarat Ambuja Exports 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. The 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, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013, as amended, read with· relevant rules issued thereunder and other· accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. 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 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 could become aware of all significant matters that might be I ' I I 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, prepared in accordance with the recognition and measurement principles laid down in the applicable 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 Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Kantilal Patel & Co., Chartered Accountants IC~istration number: 104744W Partner Membership No.: 153599 Place: Ahmedabad "KPC House", Besides High Court Auditorium Gate, Sola, Ahmedabad - 380 060, Gujarat, India. E-mail : services@kpcindia.com Web : www.kpcindia.com GUJARAT AMBUJA EXPORTS LIMITED NURTURING BRANDS I. STANDALONE STATEMENT OF UNAUDITED RESULTS FOR THE QUARTER ENDED 30TH JUNE, 2026 ( "in Crores ) Quarter Ended Year Ended Sr. No. 30.06.2026 31.03.2026 30.06.202S 31.03.2026 Particulars [UNAUDITED) [AUDITED) [UNAUDITED) [AUDITED) [Refer Note-4) 1 Income from Operations (a) Revenue from Operations 1,594.27 1,466.49 1,291.23 5,728.60 (b) Other Income 39.13 25.26 30.58 107.39 Total Income 1,633.40 1,491.75 1,321.81 5,835.99 2 Expenses (a) Cost of materials consumed 837.43 790.01 822.48 3,493.20 (b) Purchase of stock-in-trade 254.60 144.33 180.85 755.92 (c) Changes in inventories of finished goods, work-in-progress and stock-in (12.51) 54.06 (30.21) 3.74 trade (d) Employee benefits expense 50.30 47.53 32.59 146.91 (e) Finance Cost 2.45 7.36 5.43 27.47 (f) Depreciation and amortisation expense 33.24 33.65 35.42 137.46 (g) Other expenses 232.45 235.62 189.20 862.20 Total Expenses 1,397.96 1,312.56 1,235.76 5,426.90 3 Profit before Exceptional Items & Tax (1-2) 235.44 179.19 86.05 409.09 4 Exceptional Item -Statutory impact of new Labour Codes - 0.69 - (3.97) (Refer Note No. 5) 5 Profit before tax (3+4) 235.44 179.88 86.05 405.12 6 Tax Expense : -Current Tax 56.50 43.42 19.19 93.51 -Deferred Tax 2.01 1.01 1.46 6.62 Total Tax Expense 58.51 44.43 20.65 100.13 7 Net Profit for the period after tax (5-6) 176.93 135.45 65.40 304.99 8 Other Comprehensive Income/ {Loss) (a) Items that will not be reclassified to Profit & Loss in subsequent periods (i) Remeasurement of defined benefit plan (0.31) (0.85) (0.15) (1.24) (ii) Income tax related to items no (i) above 0.08 0.21 0.04 0.31 (b) Items that will be reclassified to Profit & Loss in subsequent periods (i) Change in fair values of current investments carried at fair value 0.59 0.56 0.57 1.12 through Other Comprehensive Income (ii) Income tax related to items no (i) above (0.15) (0.14) (0.14) (0.28) Other Comprehensive Income I {Loss) (net of tax) 0.21 (0.22) 0.32 (0.09) 9 Total Comprehensive Income for the period (net of tax) (7+8) 177.14 135.23 65.72 304.90 10 Paid-up Equity Share Capital (Face Value~ 1/-per share) 45.87 45.87 45.87 45.87 11 Other Equity 3,251.52 12 EPS ~ -(Not Annualised) -Basic 3.86 2.95 1.43 6.65 -Diluted 3.86 2.95 1.43 6.65 (See accompanying notes to the Financial Results) ----------------- ,. ... SIGNED FOR IDENTIFICATION BY <J/2 {, KANTILAL PATEL & CO. ta\ "Arnbuja Tower•, Opp. Slndhu Bhavan, Slndhu Bhavan Road, Bodakdev, 00-91-79-61556677 ~ info@ambujagroup.com 'V P.O. Thaltej, Ahmedabad -380054, Gujarat, India (ft) www.ambujagroup.com CIN -L15140GJ1991PLC016151 GUJARAT AMBUJA EXPORTS LIMITED NURTURING BRANDS II. Notes: 1 The above standalone financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 1st August, 2026. 2 The financial results are prepared in accordance with the Indian Accounting Standards ("Ind AS"), as applicable and guidelines issued by the Securities and Exchange Board of India ("SEBI"). The Ind AS are prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 (as amended from time to [Showing first 8,000 characters — download PDF for full document]