OUTCOME OF BOARD MEETING HELD ON 08-08-2026

Sarooahs H P BAROOAH GROUP B & A Limited , Corporate Office : 113 Park Street, 9th Floor, Kolkata - 700 016 Phone : (033) 2229 - 5098, 2217- 6815 E-mail : contact@barooahs.in, Website : www.barooahs.com CIN : LO01132AS1915PLC000200 3‘ August, 2026 Ref: B&A/KOL/SEC/283 BSE Limited Department of Corporate Services Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400001 BSE Scrip Code — 508136 Subject — Outcome of Board Meeting Dear Sir/Madam, Pursuant to Regulation 30 & 33 read with Para A of Part A of the Schedule Ill of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company at its meeting held today i.e. 8 August, 2026, inter alia transacted the following business 1. Approved the Un-Audited Financial Results both (Standalone & Consolidated)othfe Company for the quarter ended 30" June, 2026 alongwith the Limited Review Report as issued by the Statutory Auditors of the Company. The aforesaid documents are enclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (Listing Regulations). Annexure-l 2. Appointment of Chief Financial Officer (CFO): Based on the Recommendation of the Nomination and Remuneration Committee, the Board of Directors of the Company in its meeting held today i.e 8" August, 2026, has appointed Mr. Raunak Barat, as a Chief Financial Officer (CFO) w.e.f 01-11-2026 Regd. Office : Vill : Gariahabi Grant, Charingia, Mouza-Khangia, Dist : Jorhat, Assam - 785 006 Gardens : ® GATOONGA @ SANGSUA @ SALKATHONI] @ MOKRUNG @ MOHEEMA @ KUHUM © NEW SAMAGURI ® SAMAGURI @ BARASALI Continuation Sheet Sarooahs H P BAROOAH GROUP re Brief details of such appointment, as required under Regulation 30 of the Listing Regulations read with SEBI Circular No. CIR/CFD/CMD/4/2015 and SEBI Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated September 9, 2015, and dated 11° November 2024 are given in the Annexure II The meeting commenced at 4:00 P.M. and concluded at 4:45 P.M. You are requested to kindly take the above information on record. 14 Thanking You, Yours Faithfully, For B & A Limited Binita Pandey Company Secretary & Compliance Officer A41594 Enclosure — As above Annexure - 1 Salarpuria & Partners CHARTERED ACCOUNTANTS INDIA 7, C. R. AVENUE, KOLKATA - 700 072 Phone : 2237 5400 / 5401, 4014 5400-5410 Website : www.salarpuriajajodia.com E-mail : salarpuria.jajodia@rediffmail.com office@salarpuriajajodia.com Branch at New Delhi Independent Auditor’s Review Report on Unaudited Standalone Quarterly Financial Results of the Company Pursuant to the Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, (as amended) TO THE BOARD OF DIRECTORS OF B & A Limited, 113, Park Street, 9th Floor, Kolkata — 700016 1. We have reviewed the accompanying statement of unaudited standalone financial results of B & A Limited ("the Company") for the quarter ended June 30, 2026 ("the Statement") attached herewith, 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 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 thereunder and other accounting principles generally accepted in India. 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. 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. 4. 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 accounting principles generally accepted in India, has not Salarpuria & Partners CHARTERED ACCOUNTANTS 7, C. R. AVENUE, KOLKATA - 700 072 INDIA Phone : 2237 5400 / 5401, 4014 5400-5410 Website : www.salarpuriajajodia.com E-mail : salarpuria.jajodia@rediffmail.com office@salarpuriajajodia.com Branch at New Delhi disclosed the information required to be disclosed in terms of Listing Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. For Salarpuria & Partners Chartered Accountants Firm Registration No.302113E UDIN: 20 S349\FGIMN Z2844 Palash K. Dey Chartered Accountant Membership No.- 053991 Partner Place: Kolkata Date: 08-08-2026 B & A Limited Regd. Office : Village - Gariahabi Grant, Charingia, Mouza - Khangia, Jorhat, Assam - 785006 CIN : LO1132AS1915PLC000200, Email : cosect@barooahs.in, Website : www.barooahs.com STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE, 2026 (Rs. in Lac) T hree months Tiewe acuta sided Three months Year ended 31.03.2026 ended ended Particulars 30.06.2026 30.06.2025 31.03.2026 Audited Unaudited (Refer Note 7 below) Unaudited Audited I , Revenue from Operations 2,976.49 1,114.13 2,101.34 14,226.48 II. |Other Income 97.54 284.49 71.78 517.97 <IT. Total Income [I + IT] 3,074.03 1,398.62 2,173.12 14,744.45 IV, |Expenses Cost of materials consumed 962.61 43.50 704.54 2,332.39 Change in Inventories of Finished Goods (1,729.59) 1,080.28 (1,567.56) (165.09) Employee Benefit Expenses 2,569.42 1,417.36 2,258.85 8,271.18 Finance Costs 186.79 164.14 157.74 658.93 Depreciation and Amortization Expenses 119.74 167.98 100.80 472.34 Other Expenses 946.16 486.90 949.51 3,904.47 Total Expenses [IV] 3,055.13 3,360.16 2,603.88 15,474.22 Vv. Profit / (Loss) before exceptional items and tax [III - IV] 18.90 (1,961 54) (430.76) (729.77) VI. {Exceptional Items - - - - VII. |Profit / (Loss) before tax [V + VI] 18.90 (1,961.54) (430.76) (729.77) VIII. | Tax Expenses: (1) Current Tax . - - * (2) Deferred Tax 0.65 (66.37) (35.81) (109,56) (3) Tax Adjustment for earlier years - 263.08 - 263.08 IX. |Profit / (Loss) for the period [VII - VIII] 18.25 (2,158.25) (394.95) (883.29) x. Other Comprehensive Income (A) (i) Items that will not be reclassified to profit or loss 0.85 0.02 0.49 8.00 (ii) Income tax relating to items that will not be reclassified (0.14) (1.63) (0.10) (5.48) to profit or loss. (B) (i) Items that will be reclassified to profit or loss - - - - (ii) Income tax relating to items that will be reclassified - - - - to profit or loss, XI, | Total Comprehensive Income for the period [IX + X] 18.96 (2,159.86) (394.56) (880.77) (Comprising of Profit / (Loss) and Other Comprehensive Income for the period] XII. |Paid-up Equity Share Capital (Face Value Rs. 10/- each) 310.00 310.00 310.00 310,00 XIII. |Ot [Showing first 8,000 characters — download PDF for full document]