The meeting of the Board of Directors of the Company was held on August 12, 2026 which considered and took on record inter alia the unaudited Standalone and Consolidated Financial Results ....

GKB Ophthalmics Ltd. Tel. . (91 832) 6714444 1GA, Tlvim lndustrial Estate, Mapusa, Goa 403 526 (NDIA) E-mail :gkbophthalmics@gkb.net ClN.: 126109GA'1981 P1C000469 Website : www.gkb.net August 12, 2026 Department of Corporate Services BSE Limited Phiroze Jeejubhoy Towers, Dalal Street Mumbai - 400 001 Dear Sir, Ref : Scrio Code No : 533212 Sub : Outcome of Boerd Meetins of GKB Oohthelmics Linited held on Aueust 12. 2026. The meeting of the Board of Directors of the Company was held on August 12, 2026, which considered and took on record the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended June 30,2026. pusuant to Regulation 33 (3) (d) of SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015, enclosed please find the following: l. Standalone Financial Results for the quarter ended June 30, 2026, together with the Limited Review Report 2. Consolidated Financial Results for the quarter ended June 30,2026, together with Limited Review Report. The above Unaudited Financial Results and the Limited Review Reports are available on the Company's website www.ekb.net and on the BSE website www.bseindia-com The Board of Directors noted the following: 3. With respect to the legal proceedings conceming the Order passed by the Labour Commissioner dated September 04, 2025, and the subsequent Notice of Demand dated 16.06.2026 (received by the cornpany on 13.07.2026) from the Mamlatdff of Bardez Taluka, calling upon the Company to pay Rs. 8,82,00,856/- and following the advice from the Legal Counsel, the Company decided to challenge these recovery proceedings by filing a writ petition before the Hon,ble High court. Accordingly, writ Petition No. wPl2o76l2o26(F) was filed on tLllly 29,2026. Both petitions are scheduled to be taken up for hearing on the next date, August 19,2026. 4. GKB Ophthalmics Products FZE, (FZE"), Wholly Owned Subsidiary of the Company has completed the closure formalities of its subsidiary, Prime Ophthaknics Products PTY Limited on July 02, 2026. The closure was undertaken Pursuant to the challenges encountered in generating sufficient revenue and business oppomurities and to avoid incurring ftuther financial losses and the necessary statutory and regulatory formalities in this regard have been completed. Consequent to the closure of the step-down subsidiary and cessation of its op€rations, the investrnent held by FZE in the said subsidiary amounting to AED 1,69,325.58 has been written off during the quarter ended June 30, 2026. GKB Ophthalmics Ltd. Tel. . 191 832) 6714444 16-A, Tivim lndustrial Estate, lvlapusa, Goa 403 526 (lNDlA) E-mail : gkbophthalmics@gkb.net ClN.: 126109GA198 1 P1C000469 Website : wwwgkb.net Further, Prime Ophthalmics Products PTY Limited was not a material subsidiary of the Company and the closure of the same will not materially affect the Company's overall consolidaled revenue, business and profi tability. 5. The Board of Directors noted the completion of the process of change in the ownership and legal structure of Prescription Optical Products LI.C f'POPL"), a subsidiary of the Company's wholly-owned subsidiary, GKB Ophthalmics Producs FZE, Sharjah (*FZE"). The legal status of POPL has been updated to a Single Ovmer LLC, i.e., a Wholly Owned Subsidiary of FZE. The Board of Directors' Meeting started at 4.35 P.M.(IST) and ended at 5:30 P.M.(IST), on the same day. Kindly take the information on record. Thanking you, Yours faithfully, ,.r;U ,L.OwphthalLmics Ltd., Poo--?ja Dessai Company Secretary MSKA & Associates LLP Ftoor 6, Buitding No. 1 Cerebrum lT Park, Katyani Nagar Pune 411014, INDIA (Formerty known as M S K A & Associates) Chartered Accountants lndependent Auditor's Review Report on Standalone unaudited financial results of GKB Ophthatmics Limited for the quarter ended June 30, 2026 pursuant to the Regutation 33 of the SEBI (Listing ObliSations and Disctosure Requirements) Regutations, 2015, as amended. To The Board of Dlrectors of GKB Ophthalmics Limited 1. We have reviewed the accompanying statement of standatone unaudited financial resutts of 6KB Ophthatmics Limited (hereinafter referred to as 'the Company') for the quarter ended June 30, 2026 ('the Statement') attached herewith, being submitted by the Company Pursuant to the requirements of Regutation 33 of the Securities and Exchange Board of lndia (Listing Obtigations and Disctosure Requirements) Regulations, 2015, as amended ('the Regutations'). 2. This Statement, which is the responsibility of the Company's Management and has been approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principtes taid down in lndian Accountjng Standard 34'lnterim Financiat Reporting', prescribed under Section 1 33 of the Companies Act, 201 3 ('the Act') read with retevant rules issued thereunder ('lnd AS 34') and other recognised accounting principtes generatly accepted in lndia and is in compliance with the Regutations. Our responsibitity is to express a conctusion 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 lnterim Financial lnformation Performed by the lndependent Auditor of the Entity" issued by the lnstitute of Chartered Accountants of lndia. A review of interim financiat information consists of making inquiries, primarity of persons responsibte for financial and accounting matters, and apptying anatyticat and other review procedures. A review is substantiatty less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(',0) of the Act and consequentty does not enabte us to obtain assurance that we would become aware of a[[ significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to betieve that the accompanying Statement prepared in accordance with the recognition and measurement principtes laid down in lnd AS 34 and other recognized accounting principLes generatty accepted in lndia has not disctosed the information required to be disctosed in terms of the Regutations, inctuding the manner in which it is to be disctosed, or that it contains any materiaI misstatement. For l{S KA& Associates LLP (Formerty known as S K A& Associates) Chartered Accountants lCAl Firm Registration No.105047W/W101 187 Anup Mundhra Partner Membership No.:061083 UDIN: 26061083BXRTY17326 Ptace: Thivim, Goa Date: August '12, 2026 ReSistered Office: 602, Raheja Tltanjum, Western fupress Highwey, Goregaon (East), r.&mbai.40m63, li,{aharashtra, lndia Tel: .91 22 697102m LrPlN, acr-3789 Ahmedabad I Sengaturu I Chandi8.rh I Ch€nnai I Coimbatore I Goa I curuSram I Hyder.bad I Xochi I Kotkala I l'{umbai !44!.!E!a.]l] GXD Ophthrlmlcs Limlt d CIN : L26 l 09GA'l 'l PLC0@169 Regd. Ofice: 16-4 TMm lndl5trlal Estate, ttapGa Goa. 403 526 Tet No. (@12) 671,1,{,{4 E-mait: gkbophthatmicsolkb.net Website: r /s,w. gkb.net St t m.nt of Un.udlted Stlndalorc Flnancial Results for the eulrter ended June 30, 2026 (Rs. ln Lakhs excegt eaminG oer share qu.rter Ended Year Ended Jun€ 30, 2025 ,iarch 31, 2026 June 30, 2025 ,l'ar 11, 2026 Particulars (Unludit d) (Audit d) (Un udited) (Audited) refer note 5 lncol'le: I Re\,€nue from operatlons 619.E9 640.18 8n.4 2,56,1..41 2 GlEr irEome 47.35 99.m 7.01 5%-81 3 Tot l income ('l+2) 6E7.21 739.18 88,{.50 1,161.22 Elpanrcr: a) Cost of materiats corEu.rEd 378.n 285.E5 513.r9 1,769.19 b) CharB6 in im,Entortc6 of flnished loods and $rc*-tn-p.ogress (18.s0) 36.90 (8.87) 52.19 c) Employaa berEfits expeGe 221.77 218.89 243.71 967.11 d) Fimrre corts 29.U 31.85 68.49 717.10 e) Dep.eciatbn and amordsatlon expe$e 65.76 66.02 66.81 26E.75 f) Other o(Ense5 13!.52 14L.U 173.68 52.08 Total cxpense' 761.18 7E2.35 1,(,r'r7.o1 3,3/i6.72 5 Profit / (Losr [Showing first 8,000 characters — download PDF for full document]