Outcome of Board Meeting

13th August ,2026 The Manager - Listing Department National Stock Exchange of India Ltd ‘Exchange Plaza’, C 1, Block G Bandra – Kurla Complex, Bandra (E) Mumbai 400 051 Dear Sir/ Madam, Sub: Unaudited Financial Results for the quarter ended 30th June,2026 Symbol: PRECOT Pursuant to Regulation 33 read with Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose the unaudited financial results of the company for the quarter ended 30th June, 2026 as approved by the Board of Directors of the Company at their meeting held today i.e., Thursday, August 13, 2026, along with the Limited Review Report of the Statutory Auditors of the company. The board meeting commenced at 11.30 AM and concluded by 12.00 PM. This is for your information and records. Thanking you, For Precot Limited Achuth Menon M Company Secretary VKS Aiyer & Co., Chartered Accountants Independent Auditor's Review Report on Unaudited Quarterly Standalone Financial Results of the Company for the quarter ended 30th June 2026 To the Board of Directors Precot Limited 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Precot Limited ("the Company") for the quarter ended 301 h June 2026 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with 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 ("the Act") and in compliance with Regulation 33 of the Listing Regulations and other accounting principles generally accepted in India. Our responsibility is to issue a report 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 is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. 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 n9t express an audit opinion. No. 380, VGR Puram, Off Alagesan Road, Saibaba Colony, Coimbatore -641 011. Phone: +91-422-2440971-3, Email: admin@vksaiyer.com VKS Aiyer & Contn. Sheet ____ Co.~ Chartered Accountants Coimbatore -641 011 4. 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 the aforesaid Indian Accounting Standard 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 misstatement. Other Matter 5. These figures for the quarter ended March 31, 2026, as reported in the statement, are the balancing ·figures between the audited figures in respect of the full previous financial year and the published unaudited year-to-date figures up to the third quarter of the previous financial year, which were subjected to limited review by us. Our opinion is not modified in respect of this matter. iyer & Co. Accountants egistration No.0000665 Par ner Place: Coimbatore Membership No: 217964 Date: 13th August 2026 UDIN: 262179641BIQMZ3487 VKS Aiyer & Co., Chartered Accountants Independent Auditor's Review Report on Unaudited Quarterly Consolidated Financial Results of the Company for the quarter ended 30th June 2026 To the Board of Directors Precot Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Precot Limited ("the Holding Company") and its subsidiary (the Holding Company and its subsidiary together referred to as "the Group"), for the quarter ended 30th June 2026 ("the Statement") being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). 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 issue a -report 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 financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. 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 audit opinion. No. 380, VGR Puram, Off Alagesan Road, Saibaba Colony, Coimbatore- 641 011. Phone : +91-422-2440971-3, Email : admin@vksaiyer.com VKS Aiyer & Co., Contn. Sheet _ ___ Chartered Accountants Coimbatore -641 011 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. The Statement includes the results of the following entities: Sr. % of Name of the Entity Relationship No. Holding 1. Precot Limited Holding Company 2. Suprem Associates (Partnership Firm) Subsidiary 99.88% 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, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard a.nd 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 misstatement. 6. We did not review the interim financial information of the subsidiary included in the Statement, whose interim financial information reflect total revenue of ~ Nil, total net profit after tax of ~ Nil and total comprehensive income of ~ Nil for the quarter ended 301 h June 2026 as considered in the Statement which were furnished by the manageme [Showing first 8,000 characters — download PDF for full document]