The Board of Directors of the Company at its meeting held today, i.e. 4th August, 2026, have, inter- alia, considered and approved the revised Standalone Financial Results and the revised ....

Krn"n alloys ltd ISO 9001 : 2008 COMPANY Registered Office : ldeal Centre, 4th Floor 9, A.J.C. Bose Road, Kolkata - 700 017 (033) 4063 2393 E office@maithanalloys.com W www.maithanalloys.com CIN : 127101W8'l 985P1C039503 4e August, 2026 1l 2l The Secretary Listing Department The Calcutta Stock Exchange Limited National Stock Exchange of India Ltd. 7, Lyons Range Exchange Plaza, Bandra-Kurla Complex, Kolkata- 700 001 Bandra (E), Mumbai - 400 051 Scrip code: 700239\5 Scrip code: MAITHANALL Sub: Outcome of the meeting of the Board of Dfuectots - Revised Financial Results Dear Sir/Madam, We hereby inform you that the Board of Directors of the Company at its meeting held today, i.e. 4th August 2026, have, inter- alia, considered and approved the revised Standalone Financial Results and the revised Consolidated Financial Results for the quarter and financial year ended on 31s March, 2026 consequent upon the Scheme of Merger by Absorption between Impex Metal & Ferro Alloys Limited (a wholly owned subsidiary of the Compani) and the Company ("ftheme"), having an Appointed Date as on 31"t March 2024, as sanctioned by the Hon ble National Company Law Tribunal, Kolkata Bench (Order dated 8s June, 2026) became effective and binding upon all concems on 30m June, 2026. We are enclosing a copy of the abovementioned revised results along with the Auditor's Report(s) thereon and a declaration under Regulation 33(3)(d) of the Securities and Exchange Eoard of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. Prior to the Scheme becoming effective as stated above, the Board of Directors at its Meeting held on 16th IMay, 2026, had, inter-alia, considered and approved the Standalone Financial Results and the Consolidated Financial Results for the quarter and financial year ended on 31s Marclu 2026. Accordingly, the Standalone Profit/ (Loss) Before Tax for the quarter and financial yeal ended 31st March,2026, as reported on 16h May,2026 is revised from Rs. (108.44) Crore and Rs. 557.63 Crore to Rs. (95.03) and Rs. 564.23 respectively and the Standalone Profit/(Loss) After Tax for the quarter and financial year ended 31"t MarclL 2025 is revised from Rs. (88.00) Crore and Rs. 428.40 Crore, to Rs. (74.65) and Rs. 434.77 , respectjvely. However. the Consolidated Profit/ (Loss) Before Tax and Profit After Tax for the quarter and financial year ended 31st March, 2026 as reported on 16tt May, 2026, rcmatn unchanged, as Impex Metat & Ferro Alloys Lirnited was a whollv-owned Subsidiary of the Company. Contd.. Pg.2 Works : 9611 - : PO. Kalyaneshwari - 713 369. Dist. Paschim Bardhaman (West Bengal) Unit - lll : Plot No. 42 & 43, APSEZ, PO. Atchutapuram, Dist. Visakhapatnam - 531 011 (Andhra Pradesh) Unit - lV : APIIC Growth Centre, Bobbili, Vizianagaram - 535 558 (Andhra Pradesh) #rn"n alloys ttd ISO 9001 : it08 COMPANY Registered Office : ldeal Centre, 4th Floor 9, A.J.C. Bose Road, Kolkata - 700 017 T (033) 4063 2393 E offlce@maithanalloys.com W www.maithanalloys.com CIN : 1271 01W81985P1C039503 :P9.2: Further, the Final Dividend of Rs. 6/- (Rupees Six Only) per Equity Share for the financial year 2025- 2026 as recommended by the Board of Directors, at its meeting held on 16th May, 2026 remains unchanged, subject to approval of the shareholders at the ensuing Annual Gmeral Meeting of the Company. The Record Date for determining the eligibility of the Members entitled to receive the Final Dividend will be intimated after the same is fixed/approved by the Board of Directors. The Board Meeting commenced at 4:30 P.M. and concluded at 6:40 p.M. This is for your information and appropriate dissemination. nanKng you, Yours faithfully, For Maithan Alloys Limited Rajesh K. Shah Company Secretary Encl: a/ a The Corporate Relationship Depatment BSE Limited Rotunda Building, P.J. Towers Dalal Street, Fort, Mumbai- 400 001 Scrip Code: 590078 Works : Unit - : PO. Kalyaneshwari - 713 369. Dist. Paschim Bardhaman (West Bengal) Unit - lll : Plot No. 42 & 43, APSEZ, PO. Atchutapuram, Dist. Visakhapatnam - 531 011 (Andhra Pradesh) Unit - lV : APIIC Growth Centre, Bobbili, Vizianagaram - 535 558 (Andhra Pradesh) Stngfii st 161, Sarat Bo6e Road Co. Kolkata-7oo 026, 0ndia) T +91(0)3'24'19 6ooc/o1/)2 Chartered Accountants E kolkata@sing h icocom www.singhico.com Revised lndependent Auditor's Report on Revised Standalone Financial Results of Maithan Alloys Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Maithan Alloys Limited Opinion 1. We have audited the accompanying revised statement of standalone annual financial results of Maithan Alloys Limited (hereinafter referred to as the 'Company') for the year ended March 3'l , 2026, and the revised standalone statement of assets and liabilities and the revised standalone statement of cash flows as at and for the year ended on that date, aftached herewith, being submitted by the Company pursuant to the requirement of Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations'). ln our opinion and to the best of our information and according to the explanations given to us, the aforesaid revised standalone annual financial results: are presented in accordance with the requirements of Regulations 33 of the Listing Regulations in this regard; and (ii) give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable lndian Accounting Standards ("lnd AS") prescribed under Section 133 of the Companies Act, 2013 (the 'Act") and other accounting principles generally accepted in lndia, of the net profit and other comprehensive income and other financial information of the Company for the year ended March 31, 2026, and the revised standalone statement of assets and liabilities and the revised standalone statement of cash flows as at and for the year ended on that date. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those SAs are further described in the 'Auditols Responsibilities for the Audit of the revised standalone financial results' section of our report. We are independent of the Company, in accordance with the Code of Ethics issued by the lnstitute of Chartered Accountants of lndia ('lCAl') togetherwith the ethical requirements that are relevant to our audit ofthe revised standalone financial results under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the lCAl's Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion on the revised standalone financial results. Emphasis of Matter 4. We draw attention to Note 4 of the revised standalone annual financial results, which describe the Basis of Preparation. As explained thereln, these revised standalone annualfinancial results forthe year ended March 31,2026 have been prepared pursuant to the Composite Scheme of Arrangement ("the Scheme") for the merger of lmpex Metal & Ferro Alloys Limited, a wholly owned subsidiary of the Company ("Transferor Company"), with the Company, with effect from the specified retrospective appointed date of March 31, 2024, as approved by the National Company Law Tribunal ('NCLT'), Kolkata Bench, vide order dated June 8, 2026 ("Orde/'). A certified copy of the Order sanctioning the Scheme has been filed by the Company with the Registrar of Companies, West Bengal, on June 30, 2026. offi.es: Kolkata, crerhiNcR, Mumbai, chennai, Bengaluru, Pune &eaipur Singfri st Chartered Accountants .......contd Note in the earlier standalone annual financial results which was approved by the board of directors and submitted to the stock [Showing first 8,000 characters — download PDF for full document]