Unaudited Financial Results for the quarter ended 30.06.2026

Ref: AY/Sectl/41 12th August, 2026 The General Manager Corporate Relationship Department BSE Limited, P. J. Towers, Dalal Street, Fort, Mumbai – 400 001 Dear Sir(s), Sub.: Unaudited Financial Results for the quarter ended 30th June, 2026 In terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, we are enclosing the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended 30th June, 2026, as approved by the Board of Directors of the Company at its meeting held today i.e. 12th August, 2026. The meeting commenced at 2.30 p.m. and concluded at 5.55 p.m. A copy of the “Limited Review” Report of the Auditors of the Company in respect of the said Results is also enclosed. This is for your information and records. Thanking you. Yours faithfully, For Andrew Yule & Co. Ltd. (Sucharita Das) Encl.: As above. Company Secretary r @@ K, ) COMMERCE HOUSE" 5/" (6 ‘%W(éf @0‘ 2, Ganesh Chandra Avenue i . 1st Floor, Room No. 9 CHARTERED ACCOUNTANTS Kolkata - 700 013 @ : www.ncbanerjee.com 12.08.2026 Limited Review Report on Unaudited Standalone Financial Results of Andrew & Yule Co. Ltd for the 1 Quarter and 3months ended 30" June, 2026 under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Independent Auditors’ Review Report, The Board of Directors, Andrew Yule & Co. Limited “Yule House™ 8, Dr. Rajendra Prasad Sarani, Kolkata-700 001 Introduction We have reviewed the accompanying statement of unaudited Standalone financial results of Andrew Yule & Co. Limited (the Company) hereinafter AYCL for the 1* Quarter ended 30" June 2026 together with the relevant notes thereon (the statement). This Statement, which is the responsibility of the Company’s Management and have beer approved by the Board of Directors, and has been prepared in accordance with 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, read with relevant rules issued there under 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. 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 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 financial statements are free of material misstatement. A review is limite: primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Phone : (033) 2213 2200, Mobile : 85850 68838, E-mail : ncbanerjee02@gmail.com / ncb.co@hotmail.com Conclusion Based on our review conducted as 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 Ind AS 34, prescribed under section 133 of the Act and other accounting principles generally accepted in India. has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the SEI3| (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. Emphasis of Matter L., The company has introduced “Audit Trail” features for financial transactions only, eg Cashbook etc. As per Ministry of corporate Affairs the whole Accounting System should be under Audit Trail. Moreover there is significant Manual Intervention for the purpose of Consolidation, hence Lack of integrated system gives a Higher level of Audit risk. There is a proposal for closure of Yule Electrical Ltd. and Yule Engineering Ltd, two wholly owned subsidiaries of AYCL and proposal for closure has been submitted to the Ministry of Heavy Industries. Govt. of India on 4th January, 2023. 3. There was delay in deposit of PF, DLI and PF Administration charges, and payment of Gratuity. Leave encashment of the Company for various months as on 30 June 2026. The liability are as follows :- (Rs. in Lakhs) Provident Fund 5566.54 Gratuity 1903.11 Penalty/demurrage of Rs. 337.47 Lakhs has not been considered and accounted for. - A penalty Rs. 66.04 Lakhs (Upto 31* March 2026 Rs. 60.73 Lakhs & for June Quarter Rs. 5.31 Lakhs) has been levied by SEBI for non-compliance with SEBI LODR (as per master circular no. SEBI/HO/CFD/PoD2/CIR/P/0155 dated 11.1 1.2024) has been provided for. However the company has requested to SEBI for waiver of penalty vide letter no. AY/Sectl/BSE dated 30.05.2025 . letter no. AY/Sectl/BSE dated 29.08.2025 and letter no. AY/Sectl/BSE dated 27.05.2026 Our conclusion is not modified in respect of this matter. FOR N. C. BANERJEE & CO. CHARTERED ACCOUNTANTS - FRN -302081F Place : Kolkata - Date : 12/08/2026 CA M. C. Kodali PARTNER MEM. NO: 056514 UDIN-26056514WDGMTN71 14 ANDREW YULE & COMPANY LIMITED A Government ofIndia Enterprise] CIN:L63090WB1919601003220 Fegd. Office - Yule House",, Dr. Rajendra Prasad Sran, Kolkata - 700001 E Tel: S(0 T33 A) T2 E2 M42 E N82 T1 O F0 0/ U8 N5 A50 U; D IF Tax E: D (0 S33 T) A N2 D2 A42 L O9 N77 E0; FIE N- Am Nal Cl I ALc om R ESs Ue Lc T@ Sa nd Fr ORe wy Tu Hl E e. Qc Uo Am R; T ERWe bs Ei Nt De E: D ww 3w 0. 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