Financial Results for the quarter ended 30.06.2026 along with limited review report is attached herewith.

Phones: 23311789, 23312341, CIF Na :x : L0 24 70 1- 02 933 T1 G9 18 97 81 PLE- CM 0ai 0l 5: 30s 3o uthernmagnesium@gmail,com Date: 07.08.2026 To Place: Hyderabad BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Mumbai- 400 001 BSE Scrip Code: 513498 Dear Sir / Madam, Sub: Outcome of Board Meeting R 0P 7eu ™gr us lu Aaa un t gt i o sn tt s ,o R 2 2e 0 0g 1 2u 5 6,l a t w ii e no rw -i a3 s l0 h ,& t o h3 ai3 vn ef oof r S nE syB ioI du rt( ehL dai ts t ati nhn deg aBO pob pal rri d og va et o di f on D ts i her eca fn t od o r ls oD wi ias t nc gl t :o h s eiu rr e MeR ee tq iu ni gr e hm ee ln dt s o) 1. aT lh oe n g U wn ia tu hd i Lt ie md i teF di na Rn ec via il e w R Res eu pl ot rs t if so r a ttth ae c heq du ar ht ee rr e wie tn hd ,e d 30.06.2026. Copy of the same 2. pfC S uieo x rpn e pt dv oe e smn etb hi se e n rg , ob o ot A2h k Ge 0 2 M6 c4 l0 o" st uh rA r eon un gu dh aa tl e sv iG de fen ro oe mr a cl o 2 n 4f .M e 0e r 9e e .t n 2i c 0n i 2g n 6 g of to / t oh 3te 0h .e 0C r 9o .m a 2p u 0da 2in 6o y (v bio osn tu ha lW e dad m yn e se as nd is na cy l, u( sO ivA3 e0 V )" M ) fd y a tn ho d ef 3. Notice of the ensuing Annual General Meeting along with Directors report. The meeting commenced at 11.30 A.M. and concluded at i2 ! 40 P.M Kindly take the same on record. For Southern Magnesium and Chemicals Limited Mj’k ~ N. Rajenddr Prasad Managing Director and CFO DIN: 00145659 INDIA CHARTERED ACCOUNTANTS VIJAYAWADA, HYDERABAD, VISAKHAPATNAM, GUNTUR, TANUKU & KAKINADA Independent Auditor’s Review Report on Quarterly Unaudited Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, as amended To the Board of Directors of SOUTHERN MAGNESIUM AND CHEMICALS LIMITED. . We have reviewed the accompanying statement of unaudited financial results of SOUTHERN MAGNESIUM AND CHEMICALS LIMITED (“the Company”) for the quarter ended 30th June, 2026 (the “Statement”) being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ( the ”Listing Regulations”). . This Statement 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 Indian Accounting Standard 34 “Interim Financial Reporting”, prescribed under Section 133 of the Companies Act, 2013 as amended read with relevant rules issued thereunder 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 of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, Review of Interim Financial information performed by the Independent Auditor of the Entity, issued by 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 from material misstatement. A review of interim financial information consists of making inquiries, primarily of 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 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. - Based on our review conducted as 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 Standards (Ind AS) specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other recognized accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is be disclosed, or that it contains any material misstatement. for BRAHMAYYA & CO. Chartered Accountants Firm’s Regn No. 0005135 fShman (K.SHRAVAN) Place :Hyderabad Partner Date :07.08.2026 Membership No. 215798 UDIN: D 62105398y FeiEv9or #403 & 404, Golden Green Apartments, Irrum Manzil Colony, Hyderabad - 500 082 Phones : (040) - 2337 0002/4, Email : hydbrahmayya@gmail.com [ALSO AT CHENNAI, BENGALURU, ADONI, NEW DELHI, GURGAON, MUMBAI | SOUTHERN MAGNESIUM AND CHEMICALS LIMITED bers, 5% Floor, 6-3-666/B, Somajiguda, Hyderabad-500 082 ?s?cann&h«aanlu 23312341 Fax 040-23319871 E-Mail: southernmagnesium@gmail.com 'SOUTHERN MAGNESTUMGAND €BFMUEMGS LDSBEC005303 CIN: L27109TG1985PLC005303 Regd. office : Deccan Chambers, 5th Floor, 6-3-666/B, Somajiguda, Hyderabad - 500082 Unaudited Financial Results for the Quarter and Year Ended 30th June, 2026 (Rupees in lakhs) For the Quarter ended For the Year| SNO Particulars Eaged 30.06.2026 | 31.03.2026 | 30062025 | 31.03.2026 (Unaudited) | _(Audited) | (Unaudited) | (Audited) T |Revenue From Operations 3154 89.86 2170 335.55] I |other Income 751 2537 1075 6352 1 [Total Income (1+11) 39.05 11523 3245] 399.07 IV |EXPENSES Cost of materials consumed 1034 3596 2147 199.28 Changes i inventories of finished goods Stockn Trade and o o) o worlcin-progress 19.80 Employee benefits expense 1557 1989 2239 82.15 Finance costs 953 932 8.14 3795 Depreciation and amortization expense 045 063 128 377 Other expenses 3284 1077 1075 4091 Total expenses (IV) 88.53 10041 45.63] 37521 Vv |Profit/(loss) before exceptional items and tax (1li- IV) (#9.48) 1482 (13.18) 23.86 VI |Exceptional Items é g . 3 Vil |Profit/(loss) before tax (V+VI) (49.48) 14.82 (13.18) 23.86 VIl [Tax expense: Current tax o 470 - 7.12 Relating to earlier years . 521 . 521 Deferred tax 053 097) (332) (L11) IX |Profit/(Loss) for the period (VIL-VIIT) (50.01) 5.87 (9.86) 12.64 X |Other Comprehensive Income A (i) Items that will not be reclassified to profit or loss .- ] - - (i) Income tax relating to items that will not be reclassified to profit or loss < = = 5 B (1) Items that will be reclassified to profit or loss : 5 . - (i) Income tax relating to items that will be reclassified to profit or loss - - - - Total Other Comprehensive income (net of taxes) 2 s : : X |Total Comprehensive Income for the period (50.01) 587 ©36) 12.64 Xil |Earnings per equity share- Basic and Diluted (167) 0.20 033) 042 Weighted Average number of equity shares in nos 3000000] 30,00000] 30,00,000] 3000,000 1.The unaudited financial results of the Company have been prepared in accordance with Indian Accounting Standards (*Ind AS") as prescribed under section 133 of the Companies Act, 2013 ("the Act") read with relevant rules issued thereundearnd other accounting principals generally [accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, 2.The above results for the quarter ended 30th June, 2026, were reviewed by Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 7th August, 2026 The Statutory Auditors have carried out a limited review on the unaudited financial results and issued unmodified report thereon. 3.The figures for the quarter ended 31 March 2026 are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the relevant financial year, which were subject to limited review. 4. The Company's business activity falls within a single business segment i.e, Magnesium in terms of IND AS 108 on operating segments, 5. Comparitive figures have been re-arranged wherever neccesary to make them comparable with those of current period, without any f [Showing first 8,000 characters — download PDF for full document]