Reply to Clarification- Financial results

31st July, 2026 National Stock Exchange of India Limited Exchange Plaza, Plot No. C/1, G- Block, Bandra Kurla Complex, Bandra (E) Mumbai - 400 051 Symbol: HINDCOMPOS Sub.: Clarification in response to NSE e-mail dated 31st July, 2026 regarding Financial Results Dear Sir/Madam, We refer to your e-mail dated 31st July, 2026, seeking clarification on the following observation with respect to financial results submitted by the Company to the Exchange on 23rd July, 2026 for the quarter ended 30th June, 2026: Observation- “1. Financial results submitted is not as per format prescribed under Schedule III of the Companies Act, 2013 or as per Indian Accounting Standard-Same figures in Standalone & Consolidated P&L.” In response to above query, we would like to state that: The Company's share of losses in the Joint Venture Company - Compo Advics (India) Private Limited, has exceeded its investment value and therefore, in compliance with IND AS 28, the Company has discontinued recognizing its share of further losses in the consolidated results from the financial year 2021-22. Further, in the Statement of Unaudited Consolidated Financial Results for the quarter ended 30th June, 2026, the Company has added item number 4 – “Share of Joint venture #” mentioning ‘Nil’ and a statement to that effect has also been mentioned in the footnote, as note number 3 in the consolidated Financial Results. Further, we wish to state that figures in Segment Assets and Segment Liabilities, for the standalone and consolidated financial results are not same. In view of the above, the standalone & consolidated financial results submitted to the Exchange are in conformity with the format prescribed under Schedule III of the Companies Act, 2013 and as per Indian Accounting Standard. We hope that above clarification would suffice to your query. For Hindustan Composites Limited Arvind Purohit Company Secretary & Compliance Officer Membership No.: A33624