Enclosed please find the unaudited Standalone and Consolidated Financial Results for the quarter ended June 30, 2026. The above unaudited Financial Results and the Limited Review Reports ....

Ftoor 6, Buitding No. I MSKA & Associates LLP Cerebrum lT Park, Katyani Nagar Pune 411014, INDIA (Formerly known as M S K A & Associates) Chartered Accountants lndependent Auditor's Review Report on Standalone unaudited financial results of GKB Ophthalmics Limited for the quarter ended June 30, 2026 pursuant to the Regulation 33 of the sEBl (Listing Obligations and Disclosure Requirements) Regutations, 2015, as amended. To The Board of Directors of GKB Ophthalmics Limited 1 . We have reviewed the accompanying statement of standatone unaudited financial resutts of GKB Ophthalmics 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) Regutations, 2015, as amended ('the Regutations'). This Statement, which is the responsibitity 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 principles laid down in lndian Accounting Standard 34'lnterim Financia( Reporting', prescribed under Section 133 of the Companies Act, 2013 ('the Act') read u/ith retevant rutes issued thereunder ('lnd AS 14') and other recognised accounting principtes generatty accepted in lndia and is in compliance with the Regutations. Our responsibility is to express a conctusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of lnterim Finanoat 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 responsible for financiat and accounting matters, and apptying analytical and other review procedures. A review is substantiatty tess in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act and consequentty does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingty, 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 accompanlng Statement prepared in accordance with the recognition and measurement principles laid down in lnd A5 34 and other recognized accounting principtes generatty accepted in lndia has not disctosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disctosed, or that it contains any materiaI misstatement. For l{ 5 K A E Associates LLP (Formerty known as M S K A & Associates) Chartered Accountants lCAl Firm Registration No.105047w/w101 187 aM*', Anup Mundhra Partner Membership No.: 061083 UDIN: 26061083BXRTY17326 Ptace: Thivim, Goa Date: August 12,2026 Registered Office: 602, Raheja Titanium, Western Express Highway, GoreSaon (East), Al/rmbai-400063, Maharashtra, lndia Tet: .91 22 6971 02m I LLPrN: ACT 3789 AhmedabadlB€n8alurulCh.ndi$rhlChennai I Coimbatore Goa Glrugr.m I Hyderabad Kochi I Kotkata I Mumbai www.mtka.in GKB Ophth.lmlcs Limited CIN : 126109GA1961P1C0m469 Regd. Office: 16-A, TMm lnd(Etriat Estate, i{apusa Goa. 401 526 Tel iro. (0812) 671aa4,{ E-m.it: gkbophthalrnicsogkb.net Web6ite: s Yw.gkb.rEt Statement ot Unaudited Stlnd.lone Fin.ncial Results for the Qurrter ended June 30, 2026 (Rs. ln Lakhs exceDt eaminqs oer share Quarter Ended Year Ended June 30, 2026 ,a.rch 3t,2026 June 30, 2025 Ydf 31,2026 Particular! (Unaudlted) (Audted) (Unaudited) (Audited) refer note 5 Itl<otDC: I Re\€nue from operations 539.69 640.18 8T1.19 2,%1.1'l 7 Otller tncome 47.35 99.m 7-01 5 -81 3 fot l income (l+2) 687.71 739.14 aa4-50 3.161.27 1 E)Qant.3: a) Cost of materlals co.6uied 328.n 285.85 513.19 1,259.49 b) CharB6 ln lmEntortei of finished loods and york-in-progaess (18.50) 36.90 (E.87) 57.19 c) Emptoyee benefits expense 221.n 2rE.E9 783.71 967.11 d) Finance cost5 29.E6 31.85 6E.49 217,'t0 e) Dep.eclation and amortlsation eryenie 65.76 66.02 6.E1 26a.75 0 Other oe.rBes 133.52 112.U r 73.6E 572.06 Total€xpensei 761.18 782.35 1,O97.O1 3,346.72 5 Profit / (Loss) before exceptional items .nd trx (3-4) 173.94t 111.171 (2r2.51 (1E5.50) Exceptionat items (Refer Note 4) '149.4 178.99 6 Proflt / (Lo3s) b€fore t x (73.91t li92.571 (2r2.51 (354.49) 7 Tax expeile a) Current Tax b) Prior Period Tax (25.53) c) Defe.red Tax 1.79 t..261 1.79 o.ml Tot l Tlx cxpcnle / (cradlB) lz3.74l 11.261 1.79 17.701 6 (Lo$) for the p€riods / y€.r (6-7) (50. (168.31 (21,4.30) (3s5.79) 9 Other comprch€nslvc lncofi a: It€Dr thlt rvlll mt be recl6slfled to prollt or logt Re-meae.rement gains / (losses) on defined berEfit plans (6.88) 16.18 (6.8E) 29.61 ircome tax effect 1.79 t{-261 1.7) 17.701 Other comprehendve lncome / (loas) tor the perlod5 / ye.r, (net (5.09) 12.12 (5.09) 21.91 't0 Tot l Compr.h.nsive lncome / (lois) for thc p€alods / y.ar (E-9) (55.29) {176.19\ (219.39) (33.{.88) 11 Pdd-up egulty tharc c.pltal (f.ce v.lue ot sh.re - Rs. l0 erch 50,1.06 504.06 504.05 fully p.ld up) 17 Other Equlty 928.,r8 t3 E mlnSi P.r Sh.rc (t!cc v!lu6 of R3. 10..ch) (a) Baslc (h Rs. ) (1.m) (3.74) (,r.25) (7.0E) (b) Dlluted (ln R5.) (1.m) 13.741 (4.25) 17.08) ' t{oi Annuatis€d See accotnponyiDg Dotes GKB Ophthalmics Llmlted CIN : L261O9GA1981PLCOfiN69 These financial resutts have been prepared in conformity with the recognition and measurement principtes in accordance with Accounting standards ('lnd AS ) prescribed under Section 133 of the Companies Act 2013 read with retevant rutes issued there and in terms of Regutaiion 33 of SEBI (Listing Obligation and Disctosure Requirements) Regutations, 2015. The unaudited standatone financia[ resutts for the quarter ended June 30, 2026 have been revieryed by the Audit Committee and approved by the Board of Directo6 of the Company at their re6p€ctive meetings he{d on August 12, 2026 which has been to revi6., by the statutory auditors of the Company. The Company's operations predominantty relat6 to manufacturing and trading in unfinished ophthatmics lenses made up of ptastic. The Chief Operating D€cision itaker (COD ) reviews the operations of the Company as one operating segment. Hence no s€gm€nt informatlon has been reported. On Novemb€r 2'1, 2025, the Govemment of lndia notlfied the four labour cod6 - the Code on Wages, 2019, the lndustriat Code, 2020, the Code on Sociat S€curity, 2()20 and the Occupational Safety, Heatth and Working Conditims Code, 2020 referred to as "the Labour Codes"). Based on the requirements of New Labour Codes and retevant Accounting Standards, the Company has estimated the tiabitity employee benefits, which has resutted in an incremental expense, on account of recognition of past service cost on account gratuity and leave encashment tiability to emptoyees aggregating to Rs. 149.40 takhs and Rs. 178.99 lakhs for the quarter March 3'1, 2026 and year ended Llarch 11, 2026 respectivety, which was reported as an exceptional item. The Company continues monitor the finatisation of Centrat and State Rute6 and ctarifications from the Government on the Na^, Labour Codes and woutd provide appropriate accounting effect on the basis of such devetopments, in future, as needed. The figures ofthe quarter ended March 31, ?0?6, are the batancing figures b€tween the audited figures in respect of the futt year ended March 31, 2026, and year-to-date figures up to nine months ended December 31, 2025, of the financiat year which subjected to Limited Review. The figurG of the previous year / periods have been rectassified / regrorDed wherever necessary to confirm to current period- For and on behalf of the Board of Directors of GKB Ophthalmics 5'j :d -c:: *.o [Showing first 8,000 characters — download PDF for full document]