Unaudited Financial Results for the Quarter Ended 30th June, 2026

August 13, 2026 M/s. BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001 Scrip Code: 539354 Dear Sir / Madam, Sub: Outcome of Board Meeting ‐ Submission of Unaudited Standalone and Consolidated Financial Results for the quarter ended 30th June, 2026 & Limited Review Reports of the Auditors thereon. Pursuant to Regulation 33(3)(a) and (b) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (LODR), we hereby enclose the Unaudited Standalone and Consolidated Financial Results for the quarter ended 30th June, 2026, as approved by the Board of Directors at their meeting held today i.e. August 13, 2026 We also enclose a copy of the Unaudited Consolidated Financial Results for the quarter ended 30th June, 2026, being published in newspapers in compliance of Regulation 47(1) of LODR. Further, pursuant to Regulation 33(2)(c) of LODR, we also enclose copies of the Limited Review Reports given by the Auditors on the Unaudited Standalone and Consolidated Financial Results for the quarter ended 30th June, 2026. The Board Meeting commenced at 10.30 A.M. and concluded at 11.25 A.M. Thanking you, Yours faithfully, For Polyspin Exports Limited, A. Emarajan Company Secretary and Compliance Officer Encl.: As above OLYSPI EXPORTS LIMITED CIN : L51909TN1985PLC011683 Regd. Office : No.351, P.A.C.R. Salai, Raja pa la yam - 626 117. E-mail : fibc@polyspin.in Website : www.polyspin.org STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30th JUNE, 2026 (Rs. in Lakhs) Quarter ended Year ended SI.No. Particulars Unaudited Audited Unaudited Audited 30.06.2026 31.03.2026 30.06.2025 31.03.2026 1. Income a. Revenue from Operations 5313.55 5,572.99 5,736.20 22,575.52 b. Other Income 137.91 133.56 82.73 387.76 Total Income from Operations (Net) 5,451.46 5,706.55 5,818.93 22,963.28 2. Expenses a. Cost of Materials Consumed 3,646.91 2,318.71 4,430.13 12,252.68 b. Changes in Inventories of Finished goods, Work-in-process and Stock-in-Trade (813.35) 1132.56 (1,367.25) 388.06 c. Employee Benefits Expenses 946.00 946.88 1036.59 4,139.59 d. Finance Costs 135.49 121.46 147.40 571.38 e. Depreciation and Amortisation Expenses 114.80 110.39 117.99 459.67 f. Power and Fuel 209.83 174.30 203.91 768.83 g. Other Expenses 1,096.52 833.85 1092.03 3,892.08 Total Expenses 5,336.20 5,638.15 5,660.80 22.472.29 3. Profit I (Loss) for the period before Tax (1-2) 115.26 68.40 158.13 490.99 4. Tax Expense -Current Tax 17.30 9.69 40.92 80.81 - Deferred Tax 10.96 8.36 3.06 20.14 Total Tax Expenses 28.26 18.05 43.98 100.95 5. Net Profit I (Loss) for the period after Tax (3-4) 87.00 50.35 114.15 390.04 6. Other Comprehensive Income (net of tax) *18.88 (21.23) 12.85 (5.42) 7. Total Comprehensive Income after tax for the period (5+6) 105.88 29.12 126.99 384.62 8. Paid-up equity Share Capital (Face value of Rs. 5/- each) 500.00 500.00 500.00 500.00 9. Other Equity - - - 5,442.46 10. Networth - - - 5,942.46 11. Basic & Diluted Earning per share of Rs. 5/-each (in Rs.) (Not Annualized) 0.87 0.50 1.14 3.90 • Includes Mark to Market profit on Export Forward Contracts amounting to Rs.14.08 Lakhs which has been recognized in accordance with IND AS 109 on cash flow hedge Accounting. PO YSPIN E PORTS LIMITED GIN: L51909TN1985PLC011683 Regd. Office: No.351, P.A.C.R. Salai, Rajapalayam -626 117. E-mail : fibc@polyspin.in Website : www.polyspin.org Segment Reporting:- Since the company had discontinued the operations of Textile Division and the Assets were completely disposed off during the second quarter of Financial year 24-25, reporting on the performance of the segment is not required as per IND AS108. The figures reported are entirely pertaining to the continuing operations of FIBC. Notes 1. The above financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on August 13, 2026. The Statutory Auditors have carried out a Limited Review on the above financial results for the Quarter ended 30'" June, 2026. 2. The Statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (IND AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting pratices and policies to the extent applicable. 3. i) Code on Wages, Industrial Relations Code, Code on Social Security, and Occupational Safety, Health and Working Conditions Code which came into force on November 21, 2025 became operational with effect from 1•1April 2026. ii) The Central Government completed the notification of rules in the official gazette for all four codes, after inviting public comments on draft rules. iii) While central rules are finalized, individual states are in the process of finalizing their respective state rules to fully implement the changes. iv) The requirement of Basic wages to be at least 50% of total wages for the purpose of statutory dues such as Provident fund, Employees state Insurance scheme, Gratuity will not have any impact on the Company as the Company has been maintaining higher percentage of basic wages for the purpose of afore mentioned statutory dues since the last financial year. v) The state of Tamilnadu has not enforced the code by notifying the rules on the minimum floor wage to be paid. A detailed impact study will be made after the relevant notification by the state government, based on which the management will make changes to the employee cost structures as may become necessary. At this juncture, the management is of the opinion that there would not be any material changes to the existing cost structures that may necessitate provisioning for the year under review. 4. No previous period figures were re-grouped I restated during the year. By Order of the Board of Directors For POLYS~ MITED, Place : Rajapalayam DURGA RAMJI Date : August 13, 2026 MANAGING DIRECTOR 42, Sevalpatti South Street, RAJAPALAYAM • 626 117. Chartered Accountants Phone :222974,223473 13th Augu.st, 2026 · Date - - ------'---- Independent Auditors' Review lfoport on the Quarterly Unaudited Standalone Financial Results of M/s. Polyspin Exports Limited, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended The Board of Directors M/s. Polyspin Exports Limited 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of M/s. Polyspin Exports Limited ("The Company") for the quarter ended 301 h June, 2026 ("the Statement") being submitted by the Company pursuant to the requirement of Regulation 33 of the $EBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, as amended {"Listing Regulations"). 2. This Statement which is the responsibility of the Company's Management and approved by the 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 there under 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 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 financial statements are free of materials misstatement. A review is limited primarily to inquiries of company personnel responsible for financial and accounting matter and analytical procedures applied to financial data and thus provides less assurance than an audit, We have not performed an audit and accordingly, we do not express an audit opinion. · 4. Based on our review conducted as a [Showing first 8,000 characters — download PDF for full document]