Unaudited Financial Results for Q1 FY 2026-2027

Viyash Scientific Limited (Formerly known as Sequent Scientific Limited) Registered Office: 3rd Floor, Srivalli’s Corporate, Plot No.290, Road No.6, Sy.No.33, 34P to 39, Guttala Begumpet, Jubilee Hills, Hyderabad, Shaikpet, Telangana, India-500033 T: +91 40 23635000, E: investorrelations@viyash.com Website: www.viyash.com CIN: L99999TS1985PLC196357 August 11, 2026 BSE Limited N ational Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Dalal Street, Fort, Bandra-Kurla Complex, Mumbai - 400 001 Bandra (East), Mumbai - 400 051 Scrip code: 512529 Symbol: VIYASH Dear Sir/ Madam, Subject: Outcome of Board Meeting held on August 11, 2026 We refer to our intimation dated August 03, 2026, regarding the meeting of the Board of Directors (“Board”) of the Company scheduled to be held on Tuesday, August 11, 2026. In this regard, we would like to inform you that the Board at its Meeting held today i.e., on Tuesday, August 11, 2026, inter-alia, considered and approved the following: 1. Unaudited Standalone and Consolidated Financial Results along with Independent Auditor’s Limited Review Report issued by the Statutory Auditors of the Company for the quarter ended June 30, 2026. Pursuant to the Regulation 33(3) of SEBI (Listing Obligations and Disclosure Requirements Regulations), 2015 (“SEBI Listing Regulations”) read with applicable SEBI circular(s), the Unaudited Financial Results (Standalone and Consolidated) along with Limited Review Report issued by the Statutory Auditors of the Company, for the quarter ended June 30, 2026, are enclosed herewith as “Annexure A”. 2. Allotment of equity shares to the employees of the Company and its Subsidiaries under the Viyash Scientific Limited Employee Stock Option Scheme, 2026 (“ESOP Scheme 2026”). Allotment of 10,30,775 Equity Shares of Rs. 2/- each, fully paid to eligible optionees at an exercise price of Rs. 101/- per equity share (including premium of Rs. 99/- per equity share) on exercise of the options granted under Viyash Scientific Limited Employee Stock Option Scheme, 2026 ("ESOP Scheme 2026"). The said Equity shares shall rank pari passu in all respects with the existing equity shares of the Company. Consequent to the proposed allotment of the aforesaid equity shares, the issued and the paid-up equity share capital of the Company will increase from Rs. 87,77,53,626 /- consisting of 43,88,76,813 Equity Shares of Rs. 2 each to Rs. 87,98,15,176 /- consisting of 43,99,07,588 Equity Shares of Rs. 2 each. Viyash Scientific Limited (Formerly known as Sequent Scientific Limited) Registered Office: 3rd Floor, Srivalli’s Corporate, Plot No.290, Road No.6, Sy.No.33, 34P to 39, Guttala Begumpet, Jubilee Hills, Hyderabad, Shaikpet, Telangana, India-500033 T: +91 40 23635000, E: investorrelations@viyash.com Website: www.viyash.com CIN: L99999TS1985PLC196357 3. Incorporation of a wholly owned subsidiary in Vietnam and investment therein. Approved the incorporation of a step-down subsidiary in Vietnam through the Company’s subsidiary Alivira Animal Health Limited, India (“AAHL”) or its step-down subsidiary Alivira Animal Health Limited, Ireland (“AAHL Ireland”). The necessary details required in terms of Regulation 30 read with Schedule III Part A, Para A (1) of the SEBI Listing Regulations read with applicable SEBI circular(s) as amended from time to time is enclosed as “Annexure – B”. 4. Subscription of equity shares in Alivira Animal Health Limited (“AAHL”), a wholly owned subsidiary, through Rights Issue. Approved subscription to equity shares of AAHL on rights basis (“Rights Issue”), a wholly owned subsidiary of the Company, for an overall consideration of up to Rs. 400,02,15,648 (Rupees Four Hundred Crore Two Lakh Fifteen Thousand Six Hundred and Forty-Eight Only). The subscription amount payable towards the proposed Rights Issue shall be adjusted against the intercompany loan extended by the Company from time to time, and confirmation in respect of the said adjustment shall be obtained. The proposed conversion is intended to strengthen AAHL’s capital structure and reduce interest burden. Being a wholly owned subsidiary, there is no change in the shareholding percentage of the Company in AAHL, pursuant to this investment. The necessary details required in terms of Regulation 30 read with Schedule III, Part A, Para A (1) of the SEBI Listing Regulations read with applicable SEBI circulars as amended from time to time is enclosed as “Annexure – C”. The Board Meeting commenced at 11:30 a.m. and concluded at 12:46 p.m. We request you to kindly take the above on record. Thank you, Yours faithfully, For Viyash Scientific Limited Formerly known as Sequent Scientific Limited) Yoshita Vora Company Secretary & Compliance Officer Encl: as above SR BC & CO LLP 12th Floor, The Ruby 29 Senapati Bapat Marg Chartered Accountants Dadar (West) Mumbai -400 02B, India Tel :+91226B198000 Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Viyash Scientific Limited (formerly known as Sequent Scientific Limited) 1. We have reviewed the accompanying statement of unaudited standalone financial results of Viyash Scientific Limited (formerly known as Sequent Scientific Limited) (the "Company") which includes Sequent Scientific Employee Stock Option Plan Trust (the "Trust") 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. The Company's Management is responsible for the preparation of the Statement 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 and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. 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 disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. We draw attention to Note 3 to the accompany [Showing first 8,000 characters — download PDF for full document]