Results- Financials for quarter ended June 30, 2026

August 10, 2026 BSE Limited P.J Towers, Dalal Street, Fort, Mumbai - 400 001 Scrip Code: 540079 Dear Sir/Madam, Sub: Outcome of Board Meeting held on August 10, 2026. In continuation of our letter dated August 05, 2026 pursuant to Regulation 33 read with Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform you that the Board of Directors of the Company in its meeting held today i.e. Monday, August 10, 2026, inter alia considered and approved the Unaudited Financial Results (Standalone and Consolidated) of the company along with the Limited Review Report for quarter ended June 30, 2026. The Unaudited Financial Results (Standalone and Consolidated), duly approved by the Board of Directors of the Company in their meeting held today i.e. August 10, 2026, together with Limited review report thereon are enclosed herewith as - Annexure A. The aforesaid results are also being disseminated on Company’s website at https://sprayking.co.in/ The Board Meeting commenced at 03:00 P.M. and concluded at 03:40 P.M. You are requested to kindly update above information on your record. Thanking You, Yours Faithfully, FOR SPRAYKING LIMITED (Formerly known as Sprayking Agro Equipment Limited) Ronak Dudhagara Director DIN: 005238631 Independent Auditor's Review Report on Quarterly Unaudited Standalone Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 (as amended) To The Board of Directors of Sprayking Limited We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Sprayking 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 & Disclosure Requirements) Regulations, 2015 as amended. This Statement, which is the responsibility of the Company's management and approved by the Board of Directors at their meeting held on 10th August 2026, has been prepared in accordance with recognition and measurement principles laid down in Indian Accounting Standards 34 "Interim Financial Reporting" (Ind AS 34), as prescribed under section 133 of the Companies Act, 2013 as amended, read with the 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 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 financial 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 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 of the Statement conducted as stated above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the aforesaid Indian Accounting Standards 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 & Disclosure Requirements) Regulations, 2015 as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.6 For B B Gusani & Associates Chartered Accountants Bhargav Gusani Proprietor Membership No. 120710 Firm Regn. No. 140785W UDIN: 26120710TNNFZS6086 Date: 10th August 2026 Place: Jamnagar SPRAYKING LIMITED (Previously known as Sprayking Agro Equipment Limited) 19G]2005PLC045508 Registered Office: Plot No. 12/B, Survey No. 433, Shree Ganesh Industrial Hub, Jamnagar - Lalpur Road, Village Changa, Jamnagar , Gujarat, 361012 Unaudited Standalone Statement of Financial Results for the Quarter Ended 30th June 2026 (Rs. In Lakh except per share data) Barticdlars Quarter Ended Year Ended 30-06-2026 31-03-2026 30-06-2025 31-03-2026 A _|Date of start of reporting period 01-04-2026 01-01-2026 01-04-2025 01-04-2025 B_| Date of end of reporting period 30-06-2026 31-03-2026 30-06-2025 31-03-2026 C_|Whether results are audited or unaudited Unaudited Audited Unaudited Audited Partl L_|Revenue From Operations aS Net sales or Revenue from Operations 337.80 1,864.66 914.16 5,349.48 IL_| Other Income z 10.58 14.51 12.101 48.28 TL Total Income (I + II) 348.38 1,879.17 926.27 5,397.76 IV | Expenses (a)| Cost of materials consumed LS .25) 1,538.55 768.31 4,726.30 (b)| Purchases ofs tock-in-trade E e é Changes in inventories of finished goods, work-in- © progress and stock-in-trade ae ae eee (d) [Employee benefit expense 12.59 19.08 15.69 | (e)| Finance Costs 29,81 32,49 31.71 (f) [Depreciation and amortisation expense 47.49 66,10 53.97 (g)| Other Expenses 34.10 86,99 HES! 325.64 Total expenses 420.55, 1,857.27 916.38 5,341.34 | V_ |Profit (loss) before Exceptional and Extraordinary C7227) 21.90 2989 56.42 _ VI | Exceptional items Vill Profit (loss) before Tax (VII-VII) (347) 21.90 9.89 56.42 X [Tax Expense (a) |Current Tax is 8.54 3.62 18,98 (Less):- MAT Credit a Current Tax Expense Relating to Prior years = (b) | Deferred Tax (Asset)/Liabilities (2,99) (0.33) (20.19) (0.25) XI | Net Profit/Loss for the period from Continuing Operations (1X-X) (69.18) 13.69 26.46 37.69 XII | Profit (Loss) from Discontinuing Operations = XII]|'Tax Expenses of Discontinuing Operations ae XIV] Net Profit (Loss) from Discontinuing Operations after tax (XU-XIN) Came XV | Profit (Loss) for the period (XI+XIV) (69.18) 13.69 26,46 37.69 XVI| Other Comprehensive Income a. i).Amount of item that will not be reclassified to profit or loss ii). Income tax relating to items that will not be reclassified to profit or Jo: b i). [tem that will be reclassified to profit or loss - ii). Income tax relating to items that will be reclassified | __|to profit or loss XVII Total Comprehensive income - : * - Total Comprehensive income [Comprising Profit for the Period ( After tax) and Other comprehensive income] (XV+XVII) (69.18) 13.69 : 37.69 ‘V1i| Details of equity share capital Paid . -up equity share capital (Face Value of Rs. 2/- per 2,113.59 2,113.59 2,113.59 2,113.59 equity share) ¢ value of equity share capital (Per Share) Rs, 1/- Rs. 1/- Rs. 2/- Rs, 1/- Other Equity i XIX| Earnings per share (Not Annualized for Year ended) (0.07) 0.01 0.03 0.02 (a) Earnings per share Continuing Operation ( Not “|Annualised for Year ended) Basic earnings per share before extraordinary items (0.07) 0.01 0,03 0.02 Diluted earnings per share before extraordinary items (0,07) 0.01 0,03 0.02 (b) Earnings per share Discontinuing Operation (Not Annualised for Year ended ) Basic earnings per share after extraordinary items : & = - Diluted earnings per share after extraordinary items a i a > (c) |E arnings per share ( Not Annualised for Year ended ) Basic earnings per share before extraordinary items (0.07) 0.03 0.03 0.02 Diluted earnings per share before extraordinary items (0.07) 0.03 0.03 0.02 Notes:- Notes to Unaudited Standalone financials results for the quarter ended 30th June 2026: These results have been prepared in accordance with the Indian Accounting Standards (referred to as "Ind AS") 34 interim Financial Repor tng prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indi dards) Rules 2 | [Showing first 8,000 characters — download PDF for full document]