Outcome of Board Meeting Held on 06th August, 2026.

SEL MANUFACTURING COMPANY LIMITED Regd. Office: 274, Dhandari Khurd G.T. Road Ludhiana- 141014 CIN: L51909PB2000PLC023679 Tel: +91-161-7111117, Fax: +91-161-7111118, Email: cs@selindia.in Website: www.selindia.in Date: 06% August, 2026 BSE Limited National Stock Exchange of India Limited Department of Corporate Services Exchange Plaza, Bandra Kurla Complex, 25th Floor, PJ Towers, Dalal Street, Bandra (East), Mumbai-400051 Mumbai-400001 Scrip Code: 532886 Symbol: SELMC Sub: Outcome of Board meeting (Regulation 30 & 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015) - Unaudited Financial Results for the Quarter ended 30" June, 2026. Scrip Code: 532886, Scrip Id: SELMC, ISIN No.: INE105101020 Dear Sir, This is to inform that the Board of Directors of the Company at their Meeting held on Thursday, 06 August, 2026 discussed and approved the following matter: . Unaudited Financial Results Pursuant to Regulation 30 read with Part A of Schedule III and Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015, the Board of Directors in their meeting held on Thursday, 06 August, 2026 has considered and approved the unaudited Financial Results of the Company for the quarter ended 30* June, 2026. In this regard, please find the enclosed herewith: . Unaudited Financial Results for the quarter ended 30* June, 2026. Limited Review Report thereon. . Approved Board’s Report along with Annexures thereto for the Financial Year 2025- The Board of Directors of the Company has approved the Board’s Report, including its annexures, for the Financial Year 2025-26, along with the Corporate Governance Report. . 26th Annual General Meeting The Board has decided that the 26th Annual General Meeting of the members of SEL Manufacturing Company Limited will be held on Wednesday, 30‘ September, 2026 at 11.00 A.M. (IST) through Video Conferencing / Other Audio Visual Means. The Notice of SEL MANUFACTURING COMPANY LIMITED Regd. Office: 274, Dhandari Khurd G.T. Road Ludhiana- 141014 CIN: L51909PB2000PLC023679 Tel: +91-161-7111117, Fax: +91-161-7111118, Email: cs@selindia.in Website: www.selindia.in AGM and Annual Report of the Company for the year ended 31st March 2026 will be sent separately to the Stock Exchange(s) and to the Members of the Company in due course. Kindly note that the meeting of the Board of Directors commenced at 11:00 A.M. and concluded at 12:20 P.M. You are requested to take the above-mentioned information on your records. Thanking you, Yours faithfully, For SEL MANUFACTURING COMPANY LIMITED Naveen Arora Whole-time Director DIN: 09114375 SEL Manufacturing Company Limited Regd. Office: 274, Dhandari Khurd, G.T. Road, Ludhiana 141014 (Punjab) Tel: +91-161-7111117 Website: www.selindia.in [CIN: L51909PB2000PLC023679] Statement of Unaudited Financlai Results for the Quarter Ended June 30, 2026 PART- I (Rs. in lakhs} Sr. Particulars Unaudited Audited Unaudited Audited No. Quarter Quarter Quarter Year Ended Ended Ended Ended 30/06/2026 | 31/03/2026 | 30/06/2025 | 31/03/2026 1 [Income from operations a) Net Revenue from operations 301.09 231,65 575.07 1,543.10 b) Other income 2.73 13.86 1.50 21.55 Total income from operations 303.82 245,51 576.57 1,564.65 2 |Expenses a} Cost of material consumed 69,90 188.68 90.09 620.41 b) Purchase of stock-in-trade 5.71 {0.68} 0,36 35.84 c) Changes in inventories of finished goods, work in progress and stock in trade (1.45) (30,14) 6.55 (95.69} d) Employee benefits expenses 108.85 54.31 217.04 568.88 e) Finance Cost 1,940.89 2,196.41 1,808.96 8,045.87 f) Depreciation and amortisation expenses 2,076.61 2,076.56 2,315.72 8,786.68 g) Other expenses 303.63 182.35 337.27 945.79 Total expenses 4,504.14 4,667.52 4,775.99 18,907.78 3 {Profit from operations before exceptional items (1-2) (4,200.32) (4,422.01)| (4,199.42)| (17,343.13) 4 {Exceptional Items (0.82) (236.01) (94.80} (555.91) 5 |Profit (+)/ Loss {-) before tax (3+4) (4,199.50) (4,186.00) (4,104,.62}| (16,787.23) 6 {Tax Expense - - - - Net Profit {+)/ Loss (-) for the period from Continuing Operations 7 |tax (5-6) (4,199.50)} {4,186.00}; (4,104.62); (16,787.23) 8 {Net Profit (+)/ Loss (-) from Discontinued Operations - - . - 9 |Tax Expense of Discontinued Operations - - - - io |Net Profit (+)/ Loss {-) from Discontinued Operations after Tax (8- - “ “ - 11 Net Profit (+)/ Loss {-) for the period (7+10) (4,199,50) (4,186.00)| {4,104.62)} (16,787.23) 12 |Other Comprehensive Income a (i) items that will not be reclassified to Profit or Loss 3.83 38.33 5,57 54.69 (ii) Income Tax relating to Items that will not be reclassified to Profit or Lass - . ” - b (i) Items that will be reclassified to Profit or Loss (625.66) (578.70) (578.71) (2,314.82) (ii) Income Tax relating to Items that will be reclassified to Profit or Loss : - - +, - 13 | Total Comprehensive Income for the Period (11412) (4,821.33) (4,726.37); {4,677.76); (19,047.36) 14 |Paid-up equity share capital of Rs, 10/- each 3,313.47 3,313.47 3,313.47 3,313.47 15 |Other Equity (43,271.45) 16 {i. Earning per share (EPS) (for Continuing Operations) (in Rs.) (not annualised) a) Basic (12.67) {12.63) (12.39) (50.66) b) Diluted (12.67) (12.63) (12.39) (50.66) ii. Earning per share (EPS) (for Discontinued Operations) {in Rs.) (not annualised) a) Basic - - - - b) Diluted - - - - iii, Earning per Share (EPS) (for Discontinued & Continuing Operations) (in Rs.) (not annualised) a} Basic (12.67) (12.63) (12.39) (50.66) b) Diluted (12.67) (12.63) (12.39) (50.66) Notes: 1 The unaudited financial results for the quarter ended June 30, 2026 have been taken on record by the Board of Directors at its meeting held on OSth August, 2026. The information presented above is extracted from the audited financial statements. The audited financial statements are prepared in accordance with the Indian Accounting Standards (ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. The Company underwent a corporate insolvency resolution process under section 31 of the Insolvency and Bankruptcy Code, 2016. A Resolution Plan was approved by the Hon‘ble National Company Law Tribunal, Chandigarh Bench (Approved Plan), vide their orders dated 10th February, 2021 and the implementation of the Approved Resolution Plan was concluded in the year 2020-21 with the re-constitution of the Board of Directors. 2(a) Pursuant to the Corporate Insolvency Resolution Process, the Banks and financial institutions have not taken appropriate action regarding the declassification of the company under the list of Defaulters in the records of RBI, rating agencies, Central Fraud Registry, ECGC, non-cooperative borrower, etc. The same was stipulated to be done within 30 days from the effective date as per the approved resolution plan. The Company filed an application before the Hon’ble National Company Law Tribunal (NCLT), Chandigarh Bench regarding not taking appropriate action by the banks & financial institutions within specific time period in this matter. 2(b) As per resolution plan approved and implemented in financial year 2020-21, the company was stipulated to bring Rs. 6,500 lakhs for working capital and operational needs within first year of operation against which the company brought only Rs. 2,500 lakhs. Post Implementation of the resolution plan the interest and installments of the Company were being served without any delay till the period ended 30th June, 2023. However, the Company is unable to infuse working capital amounting to Rs. 4,000 lakhs. 2(c) Consequently, the Company's performance during the year was sub-optimal and fell significantly short of expectations. The Company encountered numerous challenges that adversely impacted its ability to conduct business operations in a profitable and economically sustainable manner, An analysis of the operational perf [Showing first 8,000 characters — download PDF for full document]