Standalone and Consolidated Unaudited Financial Results of the Company for the quarter ended 30th June, 2026.

AL gs GODREJ GENESIS, 1404, 14TH FLOOR, BLOCK EP & GP 3 *e, SECTOR V, SALTLAKE, KOLKATA- 700091, INDIA a c PHONE: (033) 4052 6000, FAX : (91 33) 4052 6095 ww) E-MAIL : bengalsteel@bengaisteel.co.in BENGAL STEEL INDUSTRIES LTD. aw: t70109wa1947P1.co15007 Date: 21° July, 2026 The Secretary Department of Corporate Services BSE Limited P. J. Towers, 25* Floor, Dalal Street Mumbai —- 400001 SUB: OUTCOME OF THE BOARD MEETING Dear Sir, We wish to inform you that the Board of Directors of the Company, at their meeting held today, i.e., 21% July, 2026, have, inter-alia, considered and approved the Standalone and Consolidated Unaudited Financial Results of the Company for the quarter ended 30" June, 2025. Pursuant to the Regulation 30, 33 and other applicable provisions of SEBI (LODR) Regulations, 2015, we hereby enclose the Standalone and Consolidated Unaudited Financial Results for the quarter ended 30" June, 2026, along with the Limited Review Reports issued thereon by the Statutory Auditors of the Company. The Board Meeting commenced at 1:30 P.M. and concluded at 2:15 P.M. The above is for your information and records. Thanking you. Yours Faithfully, FOR BENGAL STEEL INDUSTRIES LIMITED [NEHA MEHRA] COMPANY SECRETARY & COMPLIANCE OFFICER ENCL: AS ABOVE WORKS : 180/176, UPEN BANERJEE ROAD, KOLKATA - 700 060 8, GHOSE & CO. LLF anole es ee owenee Phone : 2231-1995 / 1996 / 1997 Fax : 91-033-2248-5167 E-Mail : sghose1943@yahoo.com Website : www.sghosecafirm.com TO BOARD OF DIRECTORS BENGAL STEEL INDUSTRIES LIMITED Godrej Genesis 1404, 14" Floor, Block — EP & GP, Sector — V, Salt Lake, Kolkata - 700091 Limited Review Report on the Standalone Unaudited Financial Results of the Company for the Quarter ended on 30* june’ 2026, Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 1. We have reviewed the accompanying statement of Standalone Unaudited Financial Results of BENGAL STEEL INDUSTRIES LIMITED (the “Company”) for the quarter ended 30" June’ 2026 (“the statement”) being submitted by the Company pursuant to the requirements of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). This statement is the responsibility of the Company's Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements bases on our review. 2. We conducted our review of the statement in accordance with the Standard on Review Engagement (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 statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 3. Based on our review conducted as above, nothing has come to our notice that causes us to believe that the accompanying statement of Standalone Unaudited Financial Results prepared in accordance with the applicable Indian Accounting Standards (Ind-AS) and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015, an amended including the manner in which it is to disclosed, or that it contains any material misstatement. FOR S. GHOSE & CO LLP CHARTERED ACCOUNTANTS FRN : 302184E /E300007 DH Lod 192 [C.A. ail DEY] DESIGNATED PARTNER PLACE: KOLKATA MEMBERSHIP NO.:051078 DATE : 21%t July’ 2026 UDIN NO.: 26051078EJFOZN8593 f ESTD, 1943 KOLKATA BENGAL STEEL INDUSTRIES LIMITED CIN: L70109WB1947PLC015087 Godrej Genesis, 1404, 14th Floor, Block EP & GP, Sector V, Saltlake, Kolkata-700091 Email: bengalsteel@bengalsteel.co.in; Phone No.: (033) 4052-6000 Standalone Unaudited Financial Results for the Quarter ended June 30, 2026 (Rs. in Lakhs) Quarter ended Year ended SI. |Particulars 30.06.2026 | 31.03.2026 | 30.06.2025 | 31.03.2026 Unaudited | Audited | Unaudited | Audited 1 |Revenue a) Revenue from operations 15.00 15.00 15.00 60.00 b) Other Income - 10.79 - 10.79 Total Revenue 15.00 25.79 15,00 70.79 2 |Expenses a) Cost of raw materials & components consumed - - - - b) Change in inventories of finished goods & work-in-progress - - - - c) Employee benefits expense 2.61 3,13 2.16 10.74 d) Finance costs - - - - e) Depreciation and amortisation expense 0.21 0.22 0.22 0.89 f) Other expenses 6.99 5.41 6.02 18.41 3 |Total Expenses 9.81 8.76 8.40 30.04 4 |Profit/ (Loss) before exceptional items & tax (1-3) 5.19 17.03 6.60 40.75 5 |Exceptional Items - - - - 6 |Profit/ (Loss) before tax (4-5) 5.19 17.03 6.60 40.75 7 +|Tax expense - Current tax 0.82 3.18 1.03 6.50 - Tax for Earlier Year - (0.03) - (0.03) Net Tax Expenses/(benefits) 0.82 3.15 1,03 6.47 8 |Net Profit / (Loss) after tax (6-7) 4.37 13.88 5.57 34.28 9 |Other comprehensive income - - - - 10 |Total Comprehensive Income 4,37 13.88 5.57 34.28 11 |Paid up equity share capital (Face value Rs. 10/- each) 490.00 490.00 490.00 490.00 12 |Other Equity - - - 550.23 13 |Earnings per share - Basic and Diluted (not annualised) (Rs.) 0.09 0.28 0.11 0.70 Notes: 1. The above Standalone Financial Results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 21, 2026. The limited review of these results as required under Regulation 33 of SEB! (LODR) Regulations 2015 has been completed by the Company's Statutory Auditors. The Board of Directors have authorized Mr. V.N. Agarwal, Director to sign the above Results for and on belhaf of the Company. Previous period/year figures have been regrouped/rearranged wherever necessary. OR AND ON BEHALF OF BOA PLACE: KOLKATA [V.N. AGARWAL] DATE: JULY 21, 2026 DIRECTOR 8, GHOSE & CO. LLP ni Sae pee CHARTERED ACCOUNTANTS Phone : 2231-1995 / 1996 / 1997 Fax : 91-033-2248-5167 E-Mail : sghose1943@yahoo.com Website : www.sghosecafirm.com Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results of the Company for the quarter ended 30" June’ 2026, Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 TO THE BOARD OF DIRECTORS BENGAL STEEL INDUSTRIES LIMITED Godrej Genesis 1404, 14" Floor, Block - EP & GP, Sector —- V, Salt Lake, Kolkata — 700091 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of BENGAL STEEL INDUSTRIES LIMITED (“the Parent”) and its subsidiary (together referred to as “the Group”) for the quarter ended 30" June’ 2026 (the “Statement”), being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement, which is the responsibility of the Parent’s Management and approved by the Parent’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 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 [Showing first 8,000 characters — download PDF for full document]