Un-Audited Financial Results for the Quarter Ended June 30, 2026

CIN: L65910PB1981PLC023058 GSTIN: 03AAACK4419L1ZO PAN: AAACK4419L Email: kovalam@owmnahar.com KOVALAM INVESTMENT AND TRADING COMPANY LIMITED REGD. OFFICE: PREMISES OSWAL WOOLLEN MILLS LTD, G.T. ROAD, SHERPUR, LUDHIANA-141003 August 11, 2026 Department of Corporate Relations, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400001 Scrip Code: 505585 Dear Sir / Madam, Sub.: Outcome of Board Meeting Unaudited Financial Results for the Quarter and Three Months ended June 30, 2026 Please find below the outcome of the Board Meeting held today i.e. August 11, 2026. The said Board Meeting Commenced at 11:00 A.M. and Concluded at 03:00 P.M. on the same day. 1. Pursuant to Regulation 30 read with Part-A of the Schedule-III and Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 (hereinafter referred to as “Listing Regulations”), please find enclosed herewith the Unaudited Financial Results for the Quarter and Three Months ended on June 30, 2026, as reviewed by the Audit Committee and approved by the Board of Directors of the Company in its Meeting held on 11.08.2026. The Limited Review Report issued by M/s. YAPL & Co., Ludhiana, statutory auditors of the Company on the aforesaid Un-Audited Financial Results is also attached. 2. The 44th Annual General Meeting (AGM) of the Company will be held on Friday, the 25th day of September, 2026 at 04:00 P.M. through Video Conferencing (VC) or other audio video visual means (OAVM) in accordance with the relevant circulars issued by the Ministry of Corporate Affairs and the Securities and Exchange Board of India. You are requested to kindly take the above on record and acknowledge the receipt of the same. Thanking you, Yours Truly, For Kovalam Investment and Trading Company Limited Jyoti Sud Company Secretary and Compliance Officer ICSI Membership No. A27162 Encl: as above KOVALAM INVESTMENT AND TRADING CO LIMITED Regd.Office:PremisesOswalWoollen MillsLimited G.T.Road,SherpurLudhiana-141003PB CIN:L65910PB1981PLC023058,Ph.:+91-161-5066605, .owmnahar.comlkovalam,email:kovalam@owmnahar.com (RsIn Lakhs,unlessotherwisestated) YearEnded Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Audited) (Unaudited) (Audited) 1 Income (a) InterestIncome 9.65 6.00 5.09 22.51 (b) Dividend Income _ 9.55 29.49 (c) BrokerageIncome 50.75 58.57 14.34 175.46 (d) Gainon saleofInvestment _ 0.00 21.92 21.92 (e) Netgainonfairvaluechanges 147.34 (75.44) 100.83 (f) OtherIncomes _ 2.08 2.08 Total Incomefrom operations 207.74 0.76 142.18 251.45 2 Expenses _ (a) Financeexpenses _ 0.04 1.44 0.04 (b) EmployeeBenefitExpenses 2.56 2.41 7.82 (c) Impairmentonfinancial instruments _ (d) NetLoss onfairvaluechanges _ 37.58 37.58 (e) Otherexpenses 7.40 1.83 4.99 20.07 Total Expenses 9.96 41.86 6.43 65.51 3 ProfitbeforeTax 197.78 (41.10) 135.76 185.94 4 Taxexpense ¢ 3.31 (a)CurrentTax 13.02 18.10 50.81 (2.68) (b)DefferedTax (1.01) 3.43 0.61 (c)EarlierYears - Total taxexpense 12.01 21.53 0.63 51.42 5 Profitaftertax 185.77 (62.63) 135.12 134.52 6 Othercomprehensiveincome, netoftax _ Itemsthatwillnotbereclassifiedtoprofitorloss 1,771.99 (1,351.80) 2,440.61 (390.50) Total othercomprehensiveincome, netoftax 1,771.99 (1,351.80) 2,440.61 (390.50) 7 Total comprehensiveincome 1,957.75 (1,414.44) 2,575.73 (255.98) 8 Paid upequitysharecapital 222.39 222.39 222.39 222.39 (Facevalue : Rs.10/-pershare) _ 9 Reserves excluding revaluation reserveasper balance sheetofpreviousaccounting year 7,021.17 10 Earningpershare(EPS) - BasicandDiluted EPS beforeextraordinaryitems Basic(Rs.) 8.35 (2.82) 6.08 6.05 Dilluted(Rs.) 8.35 (2.82) 6.08 6.05 Notes: 1 The abovefinancial results havebeen reviewed bytheAuditCommittee and takenon record bythe Board ofDirectorsof thecompanyattheirmeetingheldon 11.08.2026andhavebeenreviewedbythe statutoryauditorsofthecompany 2 The above Financial Results have been prepared in accordance with the recognition and measurement principles laid down inIndianAccounting Standards 34 (IndAS-34)prescribedu/s 133ofthe CompaniesAct, 2013andotheraccounting principlesgenerallyacceptedinIndia andis incompliancewiththepresentationanddisclosurerequirementsofRegulation 33ofSEBI (ListingObligationand DisclosureRequirements) Regulations, 2015 (asamended), includingrelevantcirculars issuedbytheSEBIfrom timetotime. 3 Thefinancialresultshavebeenarrivedafterconsidering provisionforstandardassetsasperRBlguidelines. 4 The figures of previous periods have been re-grouped/recasted/rearranged , wherever necessary, to make them comparable. 5 ImpactoflNDASonthe Fairvalueofunlistedsharesistobegivenonyearlybasisasitis notpossibletocalculatethefair valueonquaterlybasis. ForKovalamInvestment&Trading Place :Ludhiana Date: 11.08.2026 a Navde Non-Executive-NonIndep DIN:00454285 I ' . YAPL & co. I`NO IK CharteredAccountants GSTIN :03AACFL3265A222 102-KismatComplex,G.T.Road, PAN :AACFL3265A MillerGanj, LUDHlANA~141 003. (Punjab) Mob. :98141-03111 E-mail :yaplca.16@gmaiLcom LIMITED REVIEW REPORT The Board of Directors, Kovalam InvestmentsandTrading Co Limited We have reviewed the accompanying statement of un-audited financial results of M/s. Kovalam Investments and Trading Co. Limited having its registered office at Premises Oswal Woollen Mills Limited G.T. Road, Sherpur Ludhiana -141003 PB, for the quarter ended 30"' June, 2026 being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) including relevant circularsissued bytheSEBIfrom time to time. This statement is the responsibilityofthe Company's Management and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 i "Interim Financial Reporting" (Ind AS 34), prescribed underSection 133 oftheCompaniesAct, 2013 f read with relevant rules issued there under and other accounting principles generally accepted in India. Ourresponsibilityistoissuea reportonthesefinancial statements basedonourreview. 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 J requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical proceduresapplied tofinancialdata and is substantiallylessthan the audit conducted in accordance withthe standards on AuditingSpecified under section 143(10) ofthe Act, and consequently does not enable us toobtain assurance that wewould become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an auditopinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards i.e. Ind AS 34 as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued there under or by the Institute of Chartered Accountants ofIndia and other recognized accounting practices and policies , has not disclosed the information required to be disclosed in terms of Regulation 33 ofthe SEBl(Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it containsany material misstatement. m U_NYg \ 'Uf)q For YAPL& Co. CharteredAccountants (Firm Regstr. No. 017800N) I.i &J»" Place: Ludhiana CA RajatTrivedi Dated: 11.08.2026 (Partner) M. No. 550032 uDln=2§5§JO3°2owf\,/mX$ L(up CIN: L65910PB1981PLC023058 GSTIN: 03AAACK4419L1ZO PAN: AAACK4419L Email: kovalam@owm [Showing first 8,000 characters — download PDF for full document]