Declaration of Un-audited financial results pursuant to regulation 33 of the SEBI (LODR) Regulations 2015 for the first quarter ended June 30, 2026

«@) KAY POWER AND PAPER LTD. (Formerly Kay Pulp and Paper Mills Ltd.) Regd. Office & Work : Gat No. 454/457, A/P. Borgaon, Tal./Dist. Satara - 415519. Mob. : 9763716651/7722034270.. E-mail:kpplstr@gmail.com Website : www.kaypowerandpaper.com CIN: L21099 MH1991 PLC061709 “Ref No-KPPL7 BSE/U8 7 2026-27 Date: - 12/08/2026 Department of Corporate Services, BSE Limited P. J. Towers, Dalal Street, Mumbai: 400001 Sub- Declaration of Un-Audited Financial Results pursuant to regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Scrip Code - 530255, Scrip ID - KAYPOWR Dear Sir, Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company, at its meeting held today, i., August 12, 2026, has, inter alia, approved the Unaudited Financial Results (Standalone and Consolidated) for the first quarter ended June 30, 2026. A copy of the Unaudited Financial Results (Standalone and Consolidated) for the first quarter ended 30, 2026, along with the Limited Review Reports thereon for both Standalone and Consolidated financial statements, is enclosed herewith. _ The meeting of the Board of Directors commenced at 03:00 P.M. and concluded at _ 03:45 P.M. ‘ You are requested to kindly take the above on record and take necessary action. Thanking You, Yours Faithfully, For KAY POWER AND PAPER LIMITED S R oe (Company Secretary & Compliance Officer) Admn. Office : B-54, MIDC Area, Satara - 415 004. Ph. : (02162) 246153 E-mail:info@kaybouvet.com KAY POWER AND PAPER LTD. (Formerly Kay Pulp and Paper Mills Ltd.) Regd. Office & Work : Gat No. 454/457, AIP. Borgaon, Tal./Dist. Satara - 415519. Mob. : 97637 16651/7722034270., E-mail:kppistr@gmail.com Website : www.kaypowerandpaper.com CIN: L21099 MH1991 PL C061709 Statement of Standalone Un- Audited Financial Results for the quarter ended 30th June 2026 Quarter ended Year Ended | Sr.No. | Particulars 30.06.2026 [31.03.2026 |30.06.2025 |31.03.2026 | Un-Audited | Audited Un-Audited| Audited I__|Revenue From Operations Revenue from operations (Net of GST) 589.20 488.90 711.73 2438.04 Il {Other income 0.11 24.54 29.72 54.67 Total Revenue 589.31 513.44 741.45 2492.71 MM |Yotal Revenue (I+II) 589.31 513.44 741.45| 2492.71 IV |Expenses a} Cost of materials consumed 338.26 154.22 934.63 1417.24 b)Purchases of stock-in-trade [ | _c}Changes in inventories of finished goods, work-in- progress and stock-in-trade 18.68 3.26 3.84 24.66 d\Employee benefit expense 39.31 35.34 36.4 142.89 e| Finance costs 0.15 0.22 -0.08 0.16 f/ Depreciation and amortisation expense 50.25 93.03 34.88 200.97 &| Other Expenses | _[1. Manufacturing 107.23 93.80 88.43| 478.46 2. Selling & Administrative Expenses 97 36 97,19 42.14 127.32] Total other expenses (1+2) 134.59 120,99 130.57 605.78 Total expenses (a to g) (IV) 581.24 ‘407.06 740,24. 2391.70 V_|Profit before exceptional items and tax (III-IV) 8.07 106.38 1.21 101.01 | vy [Exceptional items (Loss on sale of Assets of Power Division) 5.35 VII Profit before tax (V-VI) 13.42 106.38 1.21 101.01 VI |Tax Expense 1. Current tax 2. Deferred tax Total tax Expenses Ix Net Profit (Loss) for the period from continuing operations(VII-VII) 13.42 106.38 1.21 101.01 x Profit (loss) from discontinuing operations before tax XI |Tax expense of discontinuing operations XII |Net profit (loss) from discontinuing operation (after tax) (X-XT) | XL Profit (loss) for period (IX-XII) 13.42 106.38 1.21 101.01 | XIV_ |Other Conprehensive Income | a ; ; (i) Item that will not be reclssified to profit or loss ZalAND S {ii) Income tax relating to items that will not be SY x reclassified top rofit or loss (s Reg.No, P | b\ (i) Item that will be reclssified to profit or loss —_\ 061709 ] s | Admn.’O ffice : B-54, MIDC Area, Satara - 415 004. Ph. : (02162) 246153 E-mail:info@kaybouvet.com (ti) Income tax relating to items that will be reclassified to profit or loss XV |Total Conprehensive Income for the period (XIII+XIV)( 13.42 106.38 1.21 101.01 Comprising Profit (Loss) and other Conprehensive Income for the period) Paid- up Equity Share capital Face Value at Rs. 10/- per XVI share 3494.00 3494.00 2209.00 3494.00 XVII Earnings per equity share (for continuing operations) Basic - | 0.04 0.30 0.01 0.29 Diluated- 0.04) . 0.30 0.01 0.29 XVII| Earnings per equity share (for Discontinued operations) Basic = - = - Diluted : . . : XIV Earnings per equity Share (continuing an d discontinued operations) Basic earnings (loss) per share from continuing and discontinued operations 0.04 0.30 0.01 0.29 Diluted earnings (loss) per share from continuing and discontinued operations 0.04 0.30 0.01 0.29 NOTES : 1 The above standalone un audited financial results for the quarter ended 30th June 2026 has been reviewed by audit committee and approved by the Board of Directors at their meeting held on 12th August 2026 1 The Company's repair and maintenance work continued until April 2026. Upon completion of the same, the machine was restarted on 2nd May 2026, following which production operations commenced. 2 The figures for the corresponding previous period have been restated /regrouped wherever necessary, to make them comparable. FOR KAY POWER AND PAPER LTD., Place : Satara Deepa Agarwal Date : 12th August 2026 Chairman and Managing Director ANKUSH SHINDE & COMPANY Chartered Accountants Flat No.100, Padmavati Apartment, 637, Mangalwar Peth, Satara Limited Review Report Review Report to The Board of Directors Kay Power and Paper Limited We have reviewed the accompanying statement of unaudited financial results of M/s. Kay Power and Paper Limited (“The Company”) for the period ended 30 June 2026. This statement is the responsibility of the Company’s Management and has been approved by the Board of Directors. 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 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 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. 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 and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement Our conclusion is not modified in respect of this matter For Ankush Shinde & Company Chartered Accountants CA Ankush Shinde 4 ne \ SAIARA / Proprietor M. No. 187866 FRN: 148983W UDIN No.: 26(Fb3CE LOY ZPRIE95~ KAY POWER AND PAPER LTD. (Formerly Kay Pulp and Paper Mills Ltd.) Regd. Office & Work : Gat No. 454/457, A/P. Borgaon, Tal./Dist. Satara - 415519. Mob. : 9763716651/7722034270. E-mail:kppistr@gmail.com Website : www.kaypowerandpaper.com CIN: L21099 MH1991 PLC061709 Statement of Consolidated Un- Audited Financial Results for the quarter ended 30th June 2026 Quarter ended Year Ended Sr.No. | Particulars 30.06.2026 (31.03.2026 (30.06.2025 |31.03.2026 Un-Audited |Audited Un-Audited| Audited I |Revenue From Operations Revenue from operations (Net of GST) 589.20 488.90 711.73 2438.04 II |Other income 0.11 24.54 29.72 54.67 Total Revenue [Showing first 8,000 characters — download PDF for full document]