Appointment of MRB & Associates as the Statutory Auditor of the company.

Mahesh Yadav & Co. Review Report of the Quarterly Unaudited Financial Results of the JAUSS Polymers Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements} Regulations, 2015, (as amended) Review Report to The Board of Directors Jauss Polymers Limited We have reviewed accompanying statements of unaudited financial results (the “statement”) of Jauss Polymers Limited for the Quarter Ended June 30th, 2026 Being submitted by the company Pursuant to the Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations. 2015. The Statement. which is the responsibility of 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 there under and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review in of the statement 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 would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Basis for Adverse Conclusion The Company’s financial statements have been prepared by using the going concern basis of accounting. The use of the going concern basis of accounting is appropriate unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. we found that there is a rapidly decline in the turnover during the previous years which leads to losses in the current financial year which indicates that the company has ceased to operate. Hence these are the significant events or conditions which cast the material uncertainty on the Company’s ability to continue as a going concern. We extended our review procedure to mitigate the uncertainty and found that: Chartered Accountants 1st Floor, Near HDFC Bank, Mohammadpur Road, Taoru, Haryana-122105 Mob. 9891137660 | Email: - Camaheshyadav93@gmail.com Mahesh Yadav & Co. 1. The management has not yet performed an assessment of the entity’s ability to continue as a going concern despite requesting management to make its assessment. 2. The management has not provided any plans for future actions in relation to its going concern assessment hence we are unable to conclude whether the outcome of these plans is likely to improve the situation and whether management’s plans are feasible in the circumstances. 3. The company has not prepared a cash flow forecast to evaluation of management’s plans for future actions. Adverse Conclusion Based on our review conducted as above, there is no realistic alternative to justify the management ability to continue as a going concern, the accompanying financial statement does not give a true and fair view in conformity with the recognition and measurement principles laid down in the aforesaid Ind AS 34 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 disclosed the information required to be disclosed in terms of the Listing Regulations. 20l5, read with SEBl Circular no. ClR/CFD/PAC/62/2016 dated July 5, 2016 including the manner in which it is to be disclosed. For Mahesh Yadav & Co. Chartered Accountants Firm’s Registration No- 036520N Mahesh Yadav Proprietor Place: Tauru Date-5th August, 2026 Udin: 26548924TRHAPY6910 Chartered Accountants 1st Floor, Near HDFC Bank, Mohammadpur Road, Taoru, Haryana-122105 Mob. 9891137660 | Email: - Camaheshyadav93@gmail.com JAUSS POLYMERS LIMITED Regd. Office: 51, Roz-Ka-Meo, Industrial Area, Sohna, Gurugram (Haryana) Statement of Standalone unaudited Financial Results for the Quarter ended June 30, 2026 (₹ in Lakhs) For the For the Quarter ended Quarter Ended Quarter ended Financial Year Particulars on 30.06.2026 on 31.03.2026 on 30.06.2025 ended on 31.03.2026 (Reviewed) (Audited) (Reviewed) (Audited) Revenue from operations - - - - Other income - - 39.44 39.44 Total Income - - 39.44 39.44 Expenses Cost of Materials Consumed - - - - Purchase of Stock in Trade - - - - Change in inventories of Finished Goods, work in progress - - - and Stock-in-trade - Employee benefits expenses - - - - Finance Cost - 0.00 - 0.00 Depreciation and Amortization - - - - Other expenditure 5.00 40.06 7.09 502.52 Total Expenses 5.00 40.06 7.09 502.52 Profit / ( loss) before exceptional items and tax -5.00 -40.06 32.35 -463.08 Exceptional items - - - - Profit/ (loss) before tax -5.00 -40.06 32.35 -463.08 Tax Expense: (a) Current Year - - - - (b) Deferred Tax - - - - (c)Prior year tax - - - - Profit / (Loss) for the period -5.00 -40.06 32.35 -463.08 Pertains to: Profit/(Loss) from discontinued operations -5.00 -40.06 32.35 -463.08 Tax Expense of discontinued operations - - - - (a) Current Year - - - - (b) Deferred Tax - - - - (c)Prior year tax - - - - Profit/(loss) after Tax from Discontinued Operations* - - - - Profit (Loss) for the period from Continuing Operations - - - - Tax Expense: (a) Current Year - - - - (b) Deferred Tax - - - - (c)Prior year tax - - - - Profit (Loss) after tax for the period from Continuing - - - - Operations* Other Comprehensive Income (A) (i) Items that will not be reclassified to profit and loss - - - - (ii) Income tax relating to items that will not be - - - - reclassified to profit or loss (B) (i) Items that will be reclassified to profit and loss - - - - (ii) Income tax relating to items that will be reclassified to - - - - profit or loss Total Comprehensive Income (IX + X) -5.00 -40.06 32.35 -463.08 Paid up equity share capital (Face Value of ₹ 1/- each) 46.26 46.26 46.26 46.26 Paid up diluted equity share capital (Face Value of ₹ 1/- 50.66 50.66 50.66 50.66 each) Earning per share (EPS) (a) Basic -0.11 -0.87 0.70 -10.01 (b) Diluted -0.10 -0.79 0.64 -9.14 * Profit / (Loss) after tax for the period from Continuing Operations and Discontinued Operations are shown for presentation purpose. Such impact does not effect profitability of current & previous quarters. Notes:- 1) The above unaudited Standalone financial results for the quarter ended June 30, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on August 5, 2026. 2) The Company is mainly engaged in the business of Manufacturing of Plastic bottles, Jars and Caps. Hence, there is no separate reportable segment as per Indian Accounting Standard (Ind AS) 108 on 'Operating Segment'. 3) During the period, turnover of the Company is NIL. 4) Company is not in possession of documents confirming Fixed Deposits Balance amounting Rs. 2 Lakhs as at 30.06.2026 5) No internal audit has been conducted during the Quarter June 2026. 6) Previous quarter's figures have been regrouped/rearranged wherever necessary to conform to the current quarter's presentation. 7) This statement is as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 8) For more details on results, visit Investor relation [Showing first 8,000 characters — download PDF for full document]