The Unaudited financial results for the period ended 30th June, 2026

SPL Industries Ltd. A Three Star Export House Plot No. 21, Sector-6, Faridabad-121 006 (Haryana) INDIA E-mail : admin@spllimited.com 12 August, 2026 Listing Department Listing Department National Stock Exchange of India Limited BSE Limited Exchange Plaza, Bandra- Kurla Complex, Phirozee Jeejeebhoy Towers, Bandra (E), Mumbai 400051 Dalal Street, Fort, Mumbai - 400 001 NSE Symbol: SPLIL Scrip Code: 532651 Subject-Outcome of the Board Meeting held on Wednesday, 12 August, 2026. Dear Sir/Madam, This is to inform you that the Board of Directors in their meeting held on today i.e. on Wednesday, 12% August, 2026 inter-alia, considered the following matters- 1. Approval of Unaudited Financial Results (Standalone & Single Segment) of the Company for the first quarter ended 30th June, 2026 (FY 2026-27). A copy of Un-Audited Financial Results along with the Limited Review Report for the first quarter (FY 2026-27) ended 30 June, 2026 on standalone basis is attached herewith. The Board Meeting commenced at 1:00 P.M. and concluded at 4:35 P.M. This is for your information and records please. Thanking You Truly Yours For, SPL Industries Limited Vishal Srivastava Vishal Srivastava (Company Secretary & Compliance Officer) REGD OFFICE: Office No. 202, 2™ Floor, Vikramaditya Tower, Block-H, Alaknanda Market, Kalkaji. New Delhi-110019 ‘Website: www.spllimited.com, Email: administrator@spllimited.com, CIN: L13139DL1991PLC062744 Raghu Nath Rai & Co. Chartered Accountants A16, NH -19 Mohan Co-Operative Industrial Estate Saidabad, New Delhi 110044 Phone: +91 11 7428091967 email: contact@rnr.in Limited Review Report The Board of Directors SPL Industries Limited 202, 2nd Floor, Vikramaditya Tower, Alaknanda Market, Kalkaji New Delhi- 110019 Introduction: We have reviewed the accompanying statement of unaudited Ind AS financial results of M/s SPL INDUSTRIES LIMITED (‘the Company’) for the quarter ended June 30, 2026 (“the Statement”), attached herewith being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (LODR) Regulations 2015 as amended time to time. The preparation of the statement 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 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended, read with the Circular is the responsibility of the Company’s management and has been approved by the Board of Directors of the Company. Our responsibility is to issue a report on these financial statements based on our review. Scope of Review: We conducted our review of the statement in accordance with the Standard on Review Engagement (SRE) 2410, “Review of Interim Financial Information Performed by Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. The 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 is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2023 and consequently does not enable usto obtain assurance that we could become aware of all significant matters that might be identified in audit. Accordingly, we do not express an audit opinion. E mail: admin@rnr.in ; Website: www.rnr.in Raghu Nath Rai & Co Chartered Accountants Conclusion: Based on our review conducted as above, nothing has come to our attention that causes us to believe that the aforesaid accompanying statcment, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act 2013, read with relevant rules issued thereunder and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including the manner in which it is to be disclosed or that it contains any material misstatement. For RAGHU NATH RAI & CO. Chartered Accountants FRN-000451N M“/-\ -‘H&v\ ARJ/UME HTA 7\ (Partner) Place: New Delhi UDIN: 26097685CHVJJ03529 Date: 12-08-2026 E mail: admin@ rar.in ; Website: www.rar.in SPL Industries Ltd. A Three Star Export House Plot No. 21, Sector-6, Faridabad-121 006 (Haryana) INDIA E-mail : admin@spllimited.com “The Manager Listing Departnent, NSE/BSE UN- AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30th June, 2026 CIN #113139DL1991PLC062744 Statement of Standalone Un-Audited Results for the Quarter Ended Single Standalone Reporting 30-06-2026 (lina Xk hs) S.No. Particulars Quarter Ended | Quarter Ended | Quarter Ended Year Ended 30-06-2026 31.03-2026 30-06-2025 31-03-2026 (un-Audited) | (Un-Audited) | (Un-Audited) (Audited) 1. Revenue a) | Revenue From Operation i)_| Net Sales/income from Operation (Net of taxes) 1,939.87 2,327.86 1,663.71 6,954.01 ii)_| Other Income. 415.47 578.82 37185 1924.10 Total_Income from Operation (Net) 2,35534 2,906.68 2,035.56 8,878.11 2_Expenses a) | Cost of Material Consumed 98.00 98.07 132.80 41848 b) | Purchase of stock in trade 1,254.54 1,459.45 790.15 3,925.66 ©)_| Manufacturing Expenses 316.30 34058 509.68 1,690.26 d) | Change in Inventories off inished goods, work in progress and stock in trade (4.12) 2951 1362 12.95 2| | Employee Benefit Expenses 292.34 279.19 291.76 1,137.31 f) | Finance Cost 2386 15.79 17.40 17183 €) | Depreciation and amortisation expenses 8622 11321 67.02 32543 ) | Cther Expenditurefany item exceeding 10% of the total expenses relatintgo . 15809 89.18 586.25 continuing operations to be shown separately) Total Expenses 2,103.66 2,461.89 191161 8,268.17 3 Profit/(Loss)Before Exceptional & Extra Ordinary Items and Tax ( 1-2) 251.68 444.79 123.95 609.94 4 Exceptional Items {Profit/Loss (Net)} Prior period expenses B : 5 B 5 Profit/ (Loss) Before Tax (34) 25168 43379 123.95 609.94 3 Tox Expense/Adjustments : (1) Current Tax 3167 2388 - 42.66 (2) Prior period tax adjustments - (0.92) - (7.59) (3) Deferred Tax 6.95 25.60 32.65 (131.23)) 7 Net Profit/{Loss) For the Period (526) 213.06 396.23 5130 706.10 8 Other Comprehensive Income (R) (1) Items that will not be rediassified to profits or loss - 3.77) - 377 (A) (il Income tax related to itethamt wsill not be rediassified to profit or loss - B (8) (i) Items that will be reclassified to Profits or Loss - B B (8)(i) Income tax related to items that will be reclassified to profit or loss - B B Other Comprehensive Income for the period, net of tax z 377 5 377 Total comprenensive income for the period 213.06] 200.00) 91.30 709.87] 10 Paid-up equity share capital (Equity shares of face value % 10/- each) 2500.00) 2900.00 2900.00) 2900.00) 11[7) | Earnings Per Equity Share a) | Basic 073 137 031 243 b) | Diluted 073 137 031 223 Notes: 1 The above finandial results have been reviewed by the Audit Committee and approved by the Board of Directors i its meeting held on 12th August, 2026. The Statutory Auditors have reviewed the results for the Quarter ended 30th June, 2026. 2 This Statemhaes bneetn prepared in accordance with the companies (Indian Accounting Standards) Rules,2015 (IND AS), Prescribed under section 133 of the companies act 2013, and other recognized accounting practices and policies to the extent applicable. The company adopted Ind-AS from 01st April 2017. 3 The Meeting of Board of Directors was held on 12th August, 2026 at the schedule time and the above results were approved. 4 Asper IND AS 108 "Operating Segment”, the company has disclosed the segment information only as a part of the standalone financial resu [Showing first 8,000 characters — download PDF for full document]