Approval of unaudited standalone and consolidated Financial Results for Q1 FY2026-27 with Limited Review Report

Date: 11th August, 2026 To, To, BSE Limited National Stock Exchange of India Ltd P J Towers, Dalal Street, Exchange Plaza, Bandra Kurla Complex, Fort, Mumbai – 400001 Bandra (East), Mumbai – 400051 Scrip Code: 544821 Trading Symbol: KUSUMGAR Dear Sir/Madam, Pursuant to Regulations 30 and 33(3) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), this is to inform that the Board of Directors of the Company, at its meeting held today, has, inter alia, 1. Based on the recommendation of the Nomination and Remuneration Committee and Audit Committee, approved appointment of Mr. Ratan Jha as the Chief Financial Officer designated as Key Managerial Personnel of the Company with effect from 11th August, 2026. Details with respect to Change in Key Managerial Personnel as required under Regulation 30 read with Part A of Schedule III of the SEBI Listing Regulations and SEBI Circular No. HO/49/14/14(7)2025-CFDPOD2/ I/3762/2026 dated January 30, 2026, are annexed herewith as Annexure-A. 2. Based on recommendation of the Audit Committee, approved the Unaudited Standalone & Consolidated Financial Results for the Quarter ended June 30, 2026 along with the Limited Review Report, which is with unmodified opinion, are annexed herewith as Annexure-B. The meeting of the Board of Directors of the Company commenced at 12.55 p.m. and concluded at 1.56 p.m. Request you to kindly acknowledge and take the same on record. Thanking you. Yours faithfully, For Kusumgar Limited (Formerly known as Kusumgar Private Limited) Devanand Parshottam Mojidra Company Secretary and Compliance Officer Annexure-A Sr. Particulars Details 1 Reason for change viz. appointment, Appointment of Mr. Ratan Jha as the Chief reappointment, resignation, removal, Financial Officer designated as Key Managerial death or otherwise Personnel of the Company. 2 Date of 11th August, 2026 appointment/reappointment/cessation (as applicable) & term of appointment/re- appointment 3 Brief profile (in case of appointment) Mr. Ratan Jha is a seasoned finance professional with over 18 years of extensive experience. He is a Master of Commerce from Mumbai University and is a qualified Chartered Accountant from the Institute of Chartered Accountants of India (ICAI). He also strengthened his leadership and strategic acumen through Executive Education programme in IIM Calcutta. Prior to joining Kusumgar, Mr. Ratan held key & Senior roles at prominent organizations naming Prabhudas Lilladher, Shree Pushkar Chemicals & Fertilisers Limited and most recently at Epsilon Carbon Private Limited. His expertise lies in leading Initial Public Offer, financial planning & Analysis, finance & Digital transformation & Automations, taxation, internal audit, handling complex financial matters, Treasury, ensuring regulatory compliance and supporting organizations in strengthening their financial and governance framework across diverse, high- growth industries. 4 Disclosure of relationships between Not Applicable Directors (in case of appointment of a director) Annexure-B MSKA & Associates LLP 62, Floo¢r, Rahega Titanium (Formerly known as M S K A & Associates) Western Express Highway, Geetanjali Railway Colony,R am Nagar, G Chartered Accountants i donoe i el Goregaon [E) Tel: +91 22 6974 0200 Independent Auditor’s Review Report on Standalone unaudited financial results of Kusumgar Limited for the quarter pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors of Kusumgar Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results of Kusumgar Limited (hereinafter referred to as ‘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 Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘the Regulations’). 2. This Statement, which is the responsibility of the Company’s Management and has been 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 (‘the Act’) read with relevant rules issued thereunder (‘Ind AS 34’) and other recognised accounting principles generally accepted in India and is in compliance with the 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. 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 specified under section 143(10) of the Act 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 Ind AS 34 and other recognised accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. The Statement includes results for the quarter ended June 30, 2025, that have been approved by the Board of Directors, and have not been subjected to review by us. For M S K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants ICAI Firm Registration No.105047W/W101187 Amrish Vaidya Partner Membership No.: 101739 UDIN: 24\ OV 439EMTHEDAGIR: Place: Mumbai Date: August 11, 2026 Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +9122 6974 0200 | LLPIN: ACT-3789 Ahmedabad | Bengaluru | Chandigarh | Chennai | Coimbatore| Goa | Gurugram | Hyderabad | Kochi | Kolkata| Pune www.mska.in Kusum 80{ Kusumgar Limited (formerly known as Kusumgar Private Limited) CIN:L65990MH1990PLCDS687 Regd. Office :101, Manjushree, V.M. Road, Corneorf N.S.Road No.5,JVPD Scheme, Vile, Parle(W), Mumbai, Maharashtrz, India, 400056 Phone: 91(22) 61125139, Email:info®kusumgar.com. Website: www.kusumgar.com STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 (All amoune i1 INR milions, except for ecrring per shere) Quarter Ended Year Enéee 31 March 2026 | 30 June 2025 e o | teter note no 3 efer note no-| ¥ A5EE21R2 Gudted) | (Unaudited) INCOME 1| Revenve from operations 2,419.12 3,074.41 1,249.58 6,757.06 u | otherincome 1674 132.64 39.95 207.92 [ Totalincome (I+11) 2,435.86 | 3,207.05| 1,289.53| 6964.98 v [EXPENSES a) | Cost of materials consumed 1,070.51 1,352.62 588.45 3,216.94 b) | Changes in fnventories of finished goods & semi-finished goods. (199.47) (150.58) 1.05) (522.07) o | Employee benefits expense 200.39 2002 20412 858.69 o | Finance costs 6169 9.99 .17 25885 € | Depreciation and amortization expense 125.07 111.96 105.11 45766 0 |_Other expenses 611.68 56454 336.66 1,503.35 [Total expenses (V) 1,869.57 | 2,14855| 123246 | 5773.42 v [Profit before tax (11 -1V) 565.99 | 1,058.50 57.07] _ 1,191.56 Vi [Income tax expense a | Current tax 71.96 279.66 1356 305.14 51 | (Bxcess) prov [Showing first 8,000 characters — download PDF for full document]