Outcome of the Board Meeting and submission of unaudited financial results for quarter ended 30th June, 2026 along with Limited Review Report

Date: August 12, 2026 The General Manager, The Manager, Listing Department, Listing & Compliance Department Bombay Stock Exchange Limited, The National Stock Exchange of India Limited P.J. Towers, Dalal Street, Exchange Plaza, C-1, Block G, Bandra Kurla Mumbai – 400 001 Complex, Bandra East, Mumbai – 400051 Scrip Code: 531449 Symbol: GRMOVER Subject: Outcome of the Board Meeting and submission of unaudited financial results for quarter ended 30th June, 2026 along with Limited Review Report Dear Sir/ Madam, This is to inform you that pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Meeting of Board of Directors of GRM Overseas Limited (the “Company”) held on today, August 12, 2026 at the Corporate Office and Works of the Company situated at Village Naultha, Tehsil Israna, Panipat-132145. The Board of directors amongst other items of agenda, considered and approved the following matters: 1. Unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended 30th June, 2026 which have been subjected to limited review by the Statutory Auditors of the Company, in terms of Regulation 33 of the SEBI Listing Regulations. Copies of the said results along with the Limited Review Reports issued by the Statutory Auditors of the Company are annexed hereto and the same are being uploaded on the website of the Company i.e. www.grmrice.com The meeting of Board of Directors commenced at 03:00 P.M and concluded at 05:15 P.M. Kindly take the same on your records. Thanking you. Yours faithfully, For GRM Overseas Limited Sachin Narang Company Secretary and Compliance Officer M. No. 65535 i MEHRA GOSEince 1L963 & mg@mehragoelco.com @ www.mehragoelco.com &CO.LLP Accountunts LLPIN: ACX-4916 ICAI Firm Regn. No: 000517N Independent Auditor’s Limited Review Report on Quarterly Unaudited Consolidated Financial Results of GRM OVERSEAS LIMITED pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 as amended The Board of Directors of GRM OVERSEAS LIMITED 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results ("the Statement") of GRM OVERSEAS LIMITED ("the Holding Company") and its subsidiaries (collectively referred to as 'the Group"), for the quarter ended 30™ June, 2026, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. 2. This Statement, which is the responsibility of the Holding Company’s Management and approved by the Holding Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. 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 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 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 auditopinion @GO L D New Delhi: Gurgaon: Mumbai: Pune: Chandigarh: 308, Chiraniiv Tower, 105, Global Business Square. | 305-306, 3rd Floor, Commercial Premises No. 5| SCO-705, 43, Nefru Place, Building No. 32, Sectordd, | Garnet Paladium, Chaphalkar House, st Floor, NAC Manimajra & New Deli - 110019 Institutional Area, 0ff Western Exp Highiay, Market Yard, Chandigarh-160101 NCT of Delhi Gurugram 122008, Goregaon (Est), Next to Hotel Utsay Deluxe | Ph:+91-172-507 7783 Ph: +91.11.40054070 | Ph: +91.124.4786200 Mumbzi — 400063 Maharshi Nagar, Pune lowers (JLT), Dubai, (UAE)-128194 411037 Maharashtra, India We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. Includes the financial results oft he following entities; S.No Name of the Entities Relationship with the holding company 1 | GRM International Holdings Limited | Subsidiary Company 2 | GRM Foodkraft Private Limited Subsidiary Company 3 | Swamabhan Commerce Pvt. Ltd. Associate Company 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited consolidated Financial Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of 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 mistatement. 6. Other Matters a) We did not review the interim financial results / other financial information’s of the one subsidiary included in the consolidated unaudited financial results, whose interim financial results / other financial information’s reflect total . revenue of Rs 11,602.20 lakhs total net profit after tax of Rs 402.29 lakhs and total comprehensive income of Rs 402.29 lakhs for the quarter ended 30™ June, 2026 respectively, as considered in the Unaudited Consolidated financial results. These interim financial results have been reviewed by other auditor whose report have been furnished to us by the management and our conclusion on the statement, in so far as it relates to the amounts and the disclosures included in respect of this subsidiary is based solely on the reports of the other auditor and the procedures performed by us as stated in Paragraph 3 above. b) The unaudited consolidated financial results also include interim financial results / financial information’s of one subsidiary whose consolidated financial results / financial information’s reflect total revenue of Rs 43.34 lakhs, total net profit/(loss) after tax of Rs (23.95) lakhs and total comprehensive income of Rs (14.07) lakhs, for the quarter ended 30" June, 2026 respectively, as considered in the unaudited consolidated financial results which have not been reviewed by their auditors. These un-reviewed interim financial results / financial information’s furnished to us by the Holding Company’s management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of aforesaid subsidiary, is based solely on such un-reviewed interim financial results / financial information’s. According to information and explanations given to us by the Holding Company’s management, these un- reviewed interim financial results / financial information’s of the aforesaid subsidiary included in these unaudited consolidated financial results, are not material to the Group c) The consolidated financials results also include the Group’s share of net loss after tax of Rs 36.19 lakh for the quarter ended 30" June, 2026 respectively. These financial statements/ financial information are unaudited and have b [Showing first 8,000 characters — download PDF for full document]