Approval of Unaudited Financial Results (with limited review by auditors) for the First Quarter ended 30/06/2026

aP V tJAeS'ANZI LIMITED BHP INDIA Corporate Identity Number (GIN) : L65921WB1991 PLC051555 ls8£n%::#£;al Reg/ste~d ??fri:?3:Tr;21%;£9jaJ_4%2oo016’ India E-mail : info@dhpindia.com Ref : 19(B)(B)/3/24z) 1#08/2026 The General Manager/Asst. General Manager - Depth Of Corporate Services, Bombay Stock Exchange Ltd., [Securities Code : 531306] 25, P. J. Towers, DalaI Street, Mumbai - 400 001. Dear Sir, Re : DHP INDIA LIMITED IISIN : INE590DOI016] Sub : Sending of Statutory Auditors Limited Review Report on Unaudited Financial Results of First Quarter Ended 30/06/2026 with Unmodified Opinion as per Regulation 33 & 47(1)(b) of SEBI (LODR) Regulations 2015 in compliance with Ind AS. We are sending herewith the Statutory Auditors Limited Review Report with Unmodified Opinions of First Quarter Ended 30/06/2026 (from 01/04/2026 to 30/06/2026) along with Un-audited Financial Results (with limited review by auditors) for the Quarter ended 30/06/2026 duly Signed Statutory Auditors (UDIN I.Vlentioned) in prescribed form “Annexme - I" (Financial Results) as per Regulation 33 & Regulation 47(1)(b) of SEBI (LODR) Regulations 2015 in compliance with Ind AS. Kindly acknowledge the same. Thanking You, Yours Faithfully, FOR DHP INDIA LIMITED ( C A A s h o 1 u 11aL11b4S i n gh ) Chief Financial Officer Enclosed : As Stated acton/ : DhulagaM Industrial Pa+ElT t%ISV6%g£oE£5T%gg£LA;£f ’ Howrah 71 1 302’ West Bengal NKSJ & ASSOCIATES Chartered Accountants MANDEEPA BUILDING OFFICE PHONES 033 4527 8115 FLAT NO 4N. 4TH OOR, EMAIL nksjandassociates@gmail.com 4 SOUTHERN AVENUE. KOLKATA 700026 MOBILE 6292009555 LIMITED REVIEW REPORT ON THE UNAUDITED STANDALONE FINANCIAL RESULTS OF DHP INDIA LIMITED FOR QUARTER ENDED 30TH TUNE, 2026 PURSUANT TO REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATION, 2015 AS AMENDED THE BOARD OF DIRECTORS, DHP INDIA LIMITED We have reviewed the accompanying statement of Unaudited Standalone Financial Results of DHP India Limited ("the Company") for the quarter ended on 30th June, 2026 ("the Statement") attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended (hereinafter referred as the " the Regulation")) read with relevant circulars issued by the SEBI from time to time; This Statement, which is the responsibility of the Company’s Management and approved by the Board of Directors in their meeting held on j2th August , 2026 has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under section 133, of the Companies Act, 2013 read with relevant rules issued thereunder, SEBI Circular CIR/CFD/FAC 62/2016 dated 5th July, 2016 (hereinafter referred to as SEBI Circular) and other accounting principles generally accepted in India. Our responsibility is to issue a report on these financial statements based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, “Revieru of Interim Firrcmcial Information Performed by the Independent Auditor of the Entity", issued by the "Institute of Cluttered Accountants of India" . This standard 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 procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. NKSJ & ASSOCIATES Chartered Accountants MANDEEPA BUILDING OFFICE PHONES 033 4527 8115 FLAT NO 4N. 4TH OOR, EMAIL nksjandassociates@gmail.com 4 SOUTHERN AVENUE, KOLKATA 700026 MOBILE 6292009555 • 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 applicable Indian Accounting Standards (Ind AS) as specified under Section 133 of the Companies Act, 2013 as amended, read with the relevant rules issued there under and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation, including the manner in which it is to be disclosed, or that it contains any material misstatement. For NKSJ & Associates Chartered Accountants (Registration No. 329563E) UDIN, a(&344sA4yB\>qH3:',57 L„'q”- (CA Sneha Jain) Place: Kolkata Partner Dated the j2th day of August,2026 (Membership No. 234454) KOL' M/s. NKSJ & ASSOCIATES, Chartered Accountants DHP INDIA LIMITED Regd.Office:7B, Shreelekha,7th Floor, 42A, Park Street,Kolkata_701 116. Phone No. {033' 4600-260: i02r E-mail: info@dh CIN : L65921WB1991PLC051555 & Website : vwvw.dilindia.co.h -." : gG&gAA s4zYRbq\ \3&sT UN'AUDITEDS IANDALONEI ND AS FINANCIAL RESULTS tWITH LIMITED REVIEW BY AUDITORS) FOR THE FIRST QUARTER ENDED 30TH JUNEI 2026 AS PER REC.33 & REG.52 AND REG.47tr)(b) OF THE SEBI(USTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS)REGULATIONS,2 0r5 ANNEXURE _ "I" Current Preceeding Corresponding Previous Quarter Charter Quarter ended in Year Sl. No. Particulars ended on ended on the previous year on ended on WO 06/2026 31/03/2026 30/06/2025 3V03/2026 Unaudited I Audited Unaudited Audited ISTATEMEVrO F UNAUDITED FINANCIAL RESULTS (WITH LIMITED REVIEW BY AUDITORS) FOR THE QUARTER ENDED : 30THJUNEr 2026 e from Operations (a) Sale of Products (hdushe of GST on DomesHc Sales) 1 1,971.12 1 2,162.12 1 1/819.62 6,246.65 b) Other Operating Income (inclusive of GST on DomesHc/9:rap Sales) 335.07 412.25 277.03 1,148.19 Gross Revenue from Operations (a+b) 2206.19 2,574.37 2,096.65 7,394.84 (Less) : Gm Recovered on Domestic Sale of Product and Sale of Scrap (44.98) 1 (57.78) (157.23) Net Revenue hom Operations (net of GST) 2,261.21 2.516.59 7,237.61 2 Other Income 11.56 190.05 355.63 3 ITotal Income (1+2) 2,249.99 7,593.24 4 IExpenses (a) Cost of Materials Consumed 1,006.51 1,155.88 988.84 3,424.43 (b) Purchase of Stock-in-Trade (C) Changes in Inventories i.e. (Increase)/Decrease in Value of Finished Goods, Scrap, Work-in-Progress and Stock.in-Trade (56.42) 1 10.36 (13.75)1 (96.65) (d) Excise Duty (e) Employees Benefits Expense 366.77 324.88 332.06 1,346.23 (D Finance Costs 13.48 14.46 6.11 52.19 (g) Depreciation / Amortisation Expenses 81.56 99.94 89.14 372.98 0) Contribution to Prime Minister National Relief Fund {CSR Expenses} 91.08 91.08 (i) Other Expenses 214.52 242.35 234.92 879.64 Total Expenses (a+b+c+d+af+g+h+i) 1,626.42 1,938.95 1,63732 6,069.90 5 I Profit for the Period Before Tax @4) 631.03 589.20 612.67 1.523.34 6 ITax Expense :- (a) Current Income Tax Expenses 162.06 180.27 156.42 420.08 0) Income Tax (Refund) Related to earlier Year (0.02) (0.02) (Less) / Add : Net of Deferred Tax (Assets) / Liabilities (o.71) 1 10.80) (0.21) (2.45) Total Tax Expense (a+b+c) 161.35 179.45 15621 417.61 7 o 469.68 409.75 456.46 1.105.73 A Ii) Items that will not be reclassified to profit or loss on EquHyOebt Instruments Unrealised Gain/(Loss) on Valuation of Fair Market Value of Investments 1,997.00 (2,396.83)1 567.00 (Ir444•87) (ii) Income tax relating to items that will not be reclassified to P & L Deferred Tax (Liabilities)/Assets on Other Comprehensive Income/[Loss) (411.25)1 548.40 (129.73)1 330.59 B (i) Items that will be reclassified to profit or loss (ii) Income tax relating to items that will be reclassified to P & L mg e 1,585.75 43727 (I,ll£28) 9 o comV(Loss) for the peri@M 2,055.43 ®4 893.73 (8.55) (Comprise Profit and Other Comprehensive Income/(Loss) for the Period) 10 e (a) Basic 15.66 13.66 15.22 36.86 (b) Diluted 15.66 13.66 15.22 36.86 11 Mip Equity Share Capital Equity Shares of Rs.10/- each 300.00 300.00 300.00 300.00 12 I 25,43 [Showing first 8,000 characters — download PDF for full document]