Outcome of the Board meeting

(An ISO 9001:2015; ISO 14001:2015 and 45001:2018 certified company) CIN:L85110KA1954PLC000759; Website: www.sandurgroup.com; Email ID: secretarial@sandurgroup.com REGISTERED OFFICE CORPORATE OFFICE ‘SATYALAYA’, No.266 ‘SANDUR HOUSE’, No.9 Ward No.1, Palace Road Bellary Road, Sadashivanagar Sandur – 583 119, Ballari District Bengaluru – 560 080 Karnataka, India Karnataka, India Tel: 08395 260300 Tel: 080 4152 0176 - 79 / 4547 3000 SMIORE / SEC / 2026-27 / 34 6 August 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, C-1, Block G Dalal Street Bandra-Kurla Complex Mumbai - 400 001 Mumbai - 400 051 Scrip Code: 504918 Symbol: SANDUMA Symbol: SANDUMA Dear Sir/ Madam, Sub: Outcome of Board Meeting Pursuant to the provisions of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) “SEBI (LODR)” Regulations, 2015 and amendments thereto, the Board of Directors at its 386th meeting held today i.e., Thursday, 6 August 2026, which commenced at 11:30 A.M. and concluded at 3:55 P.M., inter alia, considered and approved the following items: • Financial Results and Auditor’s Report Unaudited standalone and consolidated financial results of the Company for the quarter ended 30 June 2026, duly reviewed and recommended by the Audit Committee, along with Limited Review Report of the Auditors, as annexed herewith. • Incorporation of Wholly Owned Subsidiaries of the Company Incorporation of two Wholly Owned Subsidiaries of the Company under the name and style of ‘Royal Sandur Hospitality Private Limited’ and ‘Royal Sandur Academy Private Limited’, subject to necessary approvals. Detailed information as required under SEBI (LODR) Regulations, 2015 read with SEBI Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 30 January 2026 in respect of same is given in ‘Annexure A’ to this letter. MINES OFFICE: Deogiri - 583112, Sandur Taluk, Ballari District; Tel: +91 8395 271028 PLANT OFFICE: Metal & Ferroalloy Plant, Vyasankere, Mariyammanahalli – 583 222, Hosapete Taluk, Vijayanagara District; Tel: +91 8394 294802 / 805 The Sandur Manganese & Iron Ores Limited Stock Exchanges are requested to kindly take the same on record. Thank you for The Sandur Manganese & Iron Ores Limited Neha Thomas Company Secretary & Compliance Officer ICSI Membership No. A60853 Encl: A/a Deloitte Chartered Accountants Prestige Trade Tower, Level 19 46, Palace Road, High Grounds Haskins & Sells Bengaluru - 560 001 Karnataka, India Tel: +91 80 6188 6000 Fax: +91 80 6188 6011 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF THE SANDUR MANGANESE & IRON ORES LIMITED 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of The Sandur Manganese & Iron Ores 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 the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the 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 the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. 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 (!CAI). A review of interim financial information consists of making inquiries, primarily of the Company's personnel 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 specified under section 143(10) of the Companies Act, 2013 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. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For DELOITTE HASKINS & SELLS Chartered Accountants (Firm's Registration No. 008072S) Monisha Parikh Partner (Membership No.047840) UDIN: 26047840ASSAYE2092 Place: Bengaluru Date: 6 August 2026 MP/MS/PG/2026 Page l of l ... !I~ . .. , ,!~ MeSLYUMi cbum 0R£S Lmzited . nnnP-~P i,j Registered Office: 'Satyalaya', Door No.266 (Old No BO), Ward No.1, Behind Taluka Office Palace Road, Sandur -563 119, Ballari District '•o.-., oa1.~ .,..-.. CIN:LB511 OKA 1954PLC000759 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 Part I ,inlakh Corresponding quarter Quarter ended Preceding quarter ended Previous year ended ended In the previous year Particulars 30 June 2026 31 March 2026 30 June 2025 31 March 2026 (Unaudited) (Unaudited) (Unaudited) (Audited) (Refer Note 3) PARTI Statement of standalone unaudited/ audited results Revenue from operations I. Revenue from operations 54,031 66,817 42,272 2,01,062 II. Other income 1,329 1,836 1,203 6,462 Ill. Total income (I+ II) 55,360 68,653 43,475 2,07,544 IV. Expenses (a) Cost of materials consumed 4,441 5,204 3,994 16,141 (b} Changes in inventories of finished goods and semi-finished goods 875 3,328 (3,412) 2,107 (c) Employee benefits expense 4,300 4,799 3,580 , 16,163 (d) Finance costs 791 3,501 3,071 12,361 (e) Depreciation and amortisation expenses 1,450 1,504 1,556 6,355 (f) Other expenses 22,042 24,526 17,420 80,806 Total expenses (IV) 33,899 42,862 26,209 1,33,933 V. Profit before exceptional items and tax (Ill -IV) 21,461 25,791 17,266 73,611 VI. Exceptional items (Refer Note 6) - - - 1,889 VII. Profit before tax (V -VI) 21,461 25,791 17,266 71,722 VIII. Tax expense/ (credit) Current tax (a) for the period/ year 5,489 6,907 4,413 19,062 (b) relating to earlier years (142) (25) - (476) Deferred tax (5) (717) (22) (1,172) Total tax expense (Viii) 5,342 6,165 4,391 17,414 IX. Profit for the period/ year (VII-Viii) 16,119 19,626 12,875 54,308 X. Other comprehensive income/ (loss) Items that will not be reclassified to the Standalone Statement of Profit and Loss (a) Remeasurement of post-employment benefit obligations - (132) 168 105 (b) Income tax relating to above 34 (47) (26) XI. Total comprehensive income for the period/ year (IX+ X) 16,119 19,528 13,016 54,387 XII. Paid-up equity share capital (Face value off 10/-each) 48,610 48,610 16,204 48,610 XIII. Other equity 2,62,241 XIV. Earnings per equity share (of, 10/-each) (not annualised for quarter ended) Basic and diluted ( ~ ) (Refer Note 4) 3.32 4.04 2.65 11.17 See accompanying notes to the Standalone Unaudited Financial Results f~aSKIJ\f.s-¢ . FNGA \.u <f: Part II finlakh Standalone-Segment wise revenue, results, assets and liabilities (Primary Segment) Corresponding quarter Quarter ended Preceding quarter ended Previous year ended Partic [Showing first 8,000 characters — download PDF for full document]