Outcome of Board Meeting

KDDL Limited Kamla Centre, SCO 88-89, Sector 8-C, Chandigarh - 160 009, INDIA. Tel: +91 172 2548223/24, 2544378/79 Fax: +91 172 2548302, Website:www.kddl.com CIN-L33302HP1981PLC008123 Ref: KDDL/CS/2026-27/16 Date: 4th August, 2026 National Stock Exchange of India Limited BSE Limited, Exchange Plaza, C-1, Block G, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, Bandra, Dalal Street, Mumbai - 400001 Mumbai - 400 051 Trading Symbol : KDDL Scrip Code : 532054 Subject: Outcome of the Board Meeting, pursuant to regulation 30 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirement) Regulations, 2015 (Listing Regulations) Dear Sir/ Madam, Please be informed that the Board of Directors of KDDL Limited (“the Company”) at its meeting held on Tuesday, 4th August, 2026 has, inter alia, considered and approved the Unaudited Financial Results (Standalone and Consolidated) for the quarter ended 30th June, 2026 and took on record Limited Review Report thereon (Copy is enclosed). The Board Meeting commenced at 04:15 p.m. and concluded at 06:00 p.m. Please take the above information on record. Thanking you, Yours truly For KDDL Limited Sanjeev Kumar Masown Whole time Director cum CFO DIN: 03542390 Walker Chandiok & Co LLP Walker Chandiok & Co LLP 21st Floor, DLF Square Jacaranda Marg, DLF Phase II, Gurugram - 122002 Haryana, India T +91 124 462 8099 F +91 124 462 8001 Independent Auditor's Review Report on Standalone 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 KDDL Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results ('the Statement') of KOOL Limited ('the Company') for the quarter ended 30 June 2026, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('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, Interim Financial Reporting ('Ind AS 34'), prescribed under section 133 of the Companies Act, 2013 ('the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of 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. 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 the Standards on Auditing specified under section 143(10) of the Act, 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. Chartered Accountants Walker Chandiok & Co LLP is registered with limited liability with identification number AAC-2085 and has its registered office at L-41, Offices in Bengaluru, Chandigarh, Chennai, Dehradun, Gurugram, Hyderabad, Kochi, Kolkala, Mumbai, New Delhi, Connaught Circus, Outer Circle, New Delhi, 110001, India Noida and Pune Walker Chandiok & Co LLP Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (Cont'd) 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 Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements 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 Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 (;21,fK Roh it Arora Partner Membership No. 504774 UDIN: 26504774YEIKCX8882 Place: Gurugram Date: 04 August 2026 Chartered Accountants KOOL Limited Corporate Office : SCO 88 -89, Sector 8 -C, Chandigarh -160 009, India. ({) +91 172 2548223/24, 2544378/79 ® www.kddl.com KDDL KDDL Limited Statement of Standalone Unaudited Financial Results for the Quarter ended 30 June 2026 (tin Lakhs) Quarter Ended Year Ended 30 June 31 March 30June 31 March S.No. Particulars (Unaudited) (Audited)* (Unaudited) (Audited) 2026 2026 2025 2026 I Revenue from operations 15,389 14,747 11,010 49,580 2 Other income 49 (222) 474 2,826 3 Total income (1+2) 15,438 14,525 11,484 52,406 4 Expenses Cost of raw materials consumed 4,320 3,397 3,187 13,668 Changes in inventories of finished goods and work-in-progress (282) 423 (453) (955) Employee benefits expenses 3,529 3,291 2,917 12,015 Finance costs 340 368 352 1,427 Depreciation and amortisation expense 611 614 607 2,424 Other expenses 4,296 3,774 3,294 14,181 Total expenses 12,814 11,867 9,904 42,760 5 Profit before income tax (3-4) 2,624 2,658 1,580 9,646 6 Income tax expense -Current tax 689 622 453 2,044 -Deferred tax charge/ (credit) (16) 57 (63) (42) -Tax related to earlier years - - - (16) 7 Profit for the period/year (5-6) 1,951 1,979 1,190 7,660 8 Other comprehensive income/ (expense) Items that will not be reclassified to profit or loss Remeasurement of defined benefit (liability)/ asset - 110 - 71 Income tax on remeasurement of defined benefit (liability)/ asset - (28) - (18) 9 Total comprehensive income for the period/ year (7+8) 1,951 2,061 1,190 7,713 10 Paid-up equity share capital (Face value per share~ 10) 1,230 1,230 1,230 1,230 11 Other equity 37,154 12 Earnings per share oH 10 each (not annualized for the quarters) Basic(~) 15.86 16.09 9.68 62.28 Diluted(~) 15.86 16.09 9.68 62.28 See accompanying notes to the Standalone Financial Results *Refer Note No. 3 /0 <)0\..141,> Registered Office: Plot 3, Sector Ill, Parwanoo - 173 220 (H.P.) INDIA. CIN-L33302HP1981 PLC008123 KDDL Limited Corporate Office: SCO 88 -89, Sector 8 -C, Chandigarh - 160 009, India. (f) + 91 172 2548223/24, 2544378/79 ® www.kddl.com KOOL Note: As per Ind AS I 08, Operating Segments have been defined and presented based on the regular review by the Chief Operating Decision Maker to assess the performance of each segment and to make decision about allocation of resources. The accounting principles used in the preparation of the standalone unaudited financial results are consistently applied to record revenue and expenditure in individual segments. Accordingly, the standalone segment wise revenue, results, assets and liabilities are as follows : (tin Lakhs) Quarter Ended Year Ended 30 June 31 March 30 June 31 March S.No. Particulars (Unaudited) (Audited)* (Unaudited) (Audited) 2026 2026 2025 2026 I Segment revenue a) Precision and watch components 14,737 14,171 10,430 47,259 b) Others 652 576 580 2,321 Total 15,389 14,747 11,010 49,580 Less: Inter segment revenue - - - - Total Revenue from operations 15,389 14,747 11,010 49,580 2 Segment results (profit before tax and finance costs from each segment) a) Precision and watch components 3,577 3,794 2,118 11,248 b) Others (64) (79) (59) (208) Total 3, [Showing first 8,000 characters — download PDF for full document]