Approval of Unaudited Financial Results of the Company for quarter ended on June 30, 2026.

KESAR TERMINALS & INFRASTRUCTURE LIMITED Regd. Off : Oriental House, 7 Jomshedji Tota Road, Churchgate, Mumbai• 400 020, India. Website: http://www.kesarinfra.com Phone : (+91-22) 22042396 / 22851737 Fax: (91-22) 22876162 E-mail : headoffice@kesarindia.com CIN : L45203MH2008PLC178061 August 12, 2026 BSE Ltd., Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai 400 001 Scrip Code: 533289 Dear Sir, Sub: Outcome of Board Meeting Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that at the Board Meeting of the Company held today, i.e. on August 12, 2026, the Board of Directors have inter alia considered and approved the Un-audited Financial Results for the quarter ended June 30, 2026, along with the Limited Review Report thereon issued by the Statutory Auditors. A copy of the same is enclosed. The Meeting of the board of Directors of the Company commenced at 3: 15 p.m. and concluded at4.15p.m. The aforesaid results are also being uploaded on the website of the Company at www.kesarinfra.com. We request you to take the same on your record. Thanking you, Yours faithfully, For Kesar Terminals & Infrastructure Limited Encl.: As Above ( (A ] Chandabhoy & Jassoobhoy Chartered Accountants 1No1 215-216, A To Z Industrial Estate, Gate no. 3, 2nd floor, GK Marg, Lower Pare!, Mumbai-400 013. India Phone: +9122 4619 7023/24/25 : +91 22 4606 7023 Email : mail@cnj.in Web : www.cnj.in Independent Auditors' Limited Review Report on the Quarterly Unaudited Financial Results of the Company Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors of Kesar Terminals & Infrastructure Limited 1. We have reviewed the accompanying statement of unaudited financial results of Kesar Terminals & Infrastructure Limited ("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 SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, 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 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing 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 Standards 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 Statement is free of material misstatement. 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 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. Chandabhoy & Jassoobhoy Chartered Accountants 4. Basis for Qualified Conclusion We draw attention to Note 6 of the unaudited financial results in respect of litigation with the Deendayal Port Trust (DPT) (formerly known as Kandla Port Trust (KPT)) in respect of their demand of transfer/ upfront fees for change In the name and increase in lease rent on account of revision of rates for the leasehold lands and renewal of the said leases. In view of the pending litigations as stated in the note, no provision (including interest)/ adjustments have been made in the financial results in respect of said incremental liability or any impact on the leased assets recognised being the same currently not ascertainable and accordingly depreciation on assets constructed on lease hold land has been continued to be charged and right to use lease assets are continued to be recognised based on the lease rent and the lease period as already determined and recognised in earlier years. The final outcome of the matter may have impact on the profits of the Company as welt as the right to use lease assets and lease liabilities recognized by the Company. 5. Qualified Conclusion Based on our review conducted and procedures performed as stated in Paragraph 3 above, except for the matters described in paragraph 4 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 aforesaid Indian Accounting Standards ("Ind AS") specified under section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Chandabhoy & Jassoobhoy Chartered Accountants Firm Registration No. 101647W Bhupendra T. Nagda Partner Membership No.: 102580 UDIN:26102580USVVPK7527 Mumbai: August 12, 2026 IU:SJIR TERMINALS & INFRASTRUCTURE LIMITED Regd. Off : Oriental House, 7 Jamshedji Tata Road, Churchgate, Mumbai -400 020, India. Website: http://www.kesorinfra.com Phone :(+91-22) 220-42396 /22851737 Fax: (91-22) 22876162 E-mail: heodaffice@kesarindio.com CIN : U5203MH2008PLC178061 ('{in.Lakhs) STATEMENTOJ1 UNAUDITED ff NANCIA l. RESUI.TS FOR TIIT: OUAllTER ENDED ON ~0Tl-1 ]Ut-ff, 2026 3 months endtd 3 months endtd J months end~d r .. rcnded 3ql1}6f2026 3]/03(2026 3IVO({.Z025 31/03(2026 Sr No. Particulars (Unoudiled) (Audited)' (Unaudiled) (Audited) (1) (2J (3) (4) (5) (6) 1 lncorne (•) Revenue from Operations 955.14 947.73 723.99 3,353.20 (b) Other Income 119.67 133.33 1.26 284-63 Total Income (a+b) 1,074.81 1,081.06 725.25 3,637.83 2 Expet1SC5 (a) Employee benefits expense 262.39 294..36 208.82 997.24 (b) Finance Costs 183.76 178.76 211.73 802.33 (c) Depreciation and amortisation c,xpenses 83.01 74.01 73.89 296.46 (d) Repairs & Maintenance 65.67 87.98 123.65 394.05 (e) Other Expenses 171.91 160.34 199.85 694.92 Total Expenses [a to e) 766.74 795.45 817.94 3,185.00 3 ?roFiV(l,oss) before Exceptional items &: Tax (1-2) 308.07 285.61 (92.69) 452.83 4 Exceptional Items Loss on sale of investments in Subsidiary company (Refer note 5) - 3,648.83 Total Exceptional Items . - . 3,MJ;,83 5 Profil/(Loss) before tax (3-4) 308.07 285.61 (92.69) {3,196.00) 6 Ta,cExpense Current Tax 90.00 81.00 188.00 Deferred Tax (16.50) (14.27) (20.49) (71.85) Short / (Excess) tax provision of Earlier years - (7.02) - t37.33) Tola! Tax Expenses 73.50 59.71 (20.49) 78.82 7 N~t Profil/(Loss) for lhe period (5-6) 234.57 225.90 (72.20) (.1,2.74-82) 8 Other Comprehensive Income : A (i) Items that will not be reclassified to profit or loss (1.71) (3.78) 1.07 (6.85) (ii) lncome tax relating to Hems lhat will not be recla.s.sified to prom or Joss 0.43 0.95 {0.27) 1.72 D (i) Hems that will be reclassified to profit or loss (ii) Income lax relating to items lhal will be reclassified to profit or loss 9 Totnl Comprehensive Income for the period (Comprising Profit (Loss) and Other Comprehensive Income for the period) (7+8) 233.29 223.07 (71.40) (3,279.95) 10 Paid-Uf> Equity Share Capital (Face Value off 5 each) 546.32 [Showing first 8,000 characters — download PDF for full document]