Outcome of Board Meeting

NEAPS - e-Uploading BRL:F:651/611:1 August 13, 2026. The Secretary NATIONAL STOCK EXCHANGE OF INDIA LIMITED Exchange Plaza, 5th Floor, Plot No. C-1 'G' Block, Bandra-Kurla Complex, Bandra (E), Mumbai - 400 051. Dear Sir or Madam, Sub.: Outcome/Matters decided in the Board Meeting held today i.e. 13.08.2026 and Compliance of Regulations 30 & 33 and other applicable Regulations of SEBI (LODR), Regulations, 2015 Reg.: Integrated Filing (Financials) for the First Quarter & Three Months ended 30th June, 2026 - BHARATRAS Pursuant to Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, and SEBI Circular No. SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated 31.12.2024 and NSE Circular No. NSE/CML/2025/02 dated 02.01.2025, this is to inform you that in the Board held today, i.e. Thursday, 13th August, 2026, the following businesses have been considered and decided: 1. The Board considered and approved the Standalone & Consolidated Un-Audited Financial Results of the Company for the quarter and three months ended on 30th June, 2026 and Limited Review Reports thereon and the same are enclosed herewith. Pursuant to above captioned SEBI Circular we are submitting herewith the Integrated Filing (Financials) for the aforesaid period as per the details mentioned below. A) Financial Results As per Attachment B) Statement on Deviation or Variation for proceeds of Not Applicable Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement etc. C) Format for disclosing Outstanding Default on Loans & Not Applicable since there is no default on Debt Securities Outstanding Loans and Debt Securities as on 30th June, 2026. D) Format for Disclosure of Related Party Transactions Not Applicable for Current Quarter (applicable only for Half-yearly filings, i.e. 2nd and 4th Quarter) E) Statement on Impact of Audit Qualifications (for Audit Not Applicable Report with modified opinion) submitted alongwith Annual Audited Financial Results (Standalone and Consolidated separately) (applicable only for Annual Filing, i.e. 4th Quarter) 2. The Board considered and decided to convene 37th Annual General Meeting (AGM) of the Company for the financial year 2025-26 on Thursday, 24th September, 2026. 3. In terms of Section 91 of the Companies Act, 2013, read with Rule 10 of the Companies (Management and Administration) Rules, 2014, and in compliance of SEBI (LODR), Regulations, 2015, we wish to inform you that the Board of Directors of our Company have decided to close the Register of Members and other Transfer Books of the Company from Friday, 18th September, 2026 to Thursday, 24th September, 2026 (both days inclusive) and the Company has fixed Thursday, 17th September, 2026 as the Record Date for determining the entitlement of the shareholders to make payment of Final Dividend @10% or 0.50 per equity share (if declared by members in their forthcoming AGM) for the financial year ended 31st March, 2026. Contd…2/- - : 2 : - 4. Further pursuant to Rule 20(4)(vii) of the Companies (Management and Administration) Rules, 2014, the Company has fixed Thursday, the 17th day of September, 2026 as the Cut-Off date for the purpose of determining the eligible shareholders to cast their votes electronically on Monday, 21st September, 2026 (9:30 A.M. IST) to Wednesday, 23rd September, 2026 (5:00 P.M. IST). 5. We wish to inform you that the Board of Directors (“Board”) of the Company, considered a proposal for undertaking a restructuring involving the Company, BRL Finlease Limited, Centum Finance Limited and their wholly owned subsidiaries. The Board was apprised that the proposed restructuring is aimed at rationalising the existing corporate structure, enabling focused management of distinct business verticals, improving operational and capital efficiencies and facilitating potential value creation for the Company and its stakeholders. After due consideration and discussion, the Board in-principally agreed to the proposal for restructuring and authorised the management to undertake further evaluation and take the proposal forward. The Board further authorised the management of the Company to engage and appoint, as may be considered necessary, legal advisors, valuers, financial and tax advisors and such other professional advisors and consultants for evaluating and facilitating the proposed restructuring and to undertake all necessary preliminary actions in this regard. The detailed terms and modalities of the proposed restructuring are presently under consideration and shall be finalised after undertaking the requisite evaluation and discussions with the relevant stakeholders and advisors. The detailed proposal, including the Scheme of Arrangement, if any, shall thereafter be placed before the Board for its consideration. The requisite disclosures and intimations shall be made to the Stock Exchanges in accordance with the applicable provisions of the SEBI Listing Regulations and other applicable laws. The aforesaid Un-Audited financial results will be available on Stock Exchange website https://www.nseindia.com and on the website of the Company https://www.bharatgroup.co.in. The Board Meeting commenced at 2:00 P.M. and concluded at 5:00 P.M. Thanking You, Yours faithfully, Enclosed: As above. NEAPS - e-Uploading C.C. To: The Secretary, BOMBAY STOCK EXCHANGE LIMITED Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 023. - This is for your information. B.K. GOEL & ASSOCIATES Phone: 40158777,41011335 CHARTERED ACCOUNTA NTS P-16, N.D.S.E. IT 1ST Floor NEW DELHI-110049 LIMITED REVIEW REPORT Review Report to The Board of Directors BHARAT RASAYAN LIMITED We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of Bharat Rasayan Limited ('the Company') for the quarter and three months ended 30th June, 2026. 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 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 and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. Our responsibility is to issue a report on the financial statements based on our review. 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. We have not performed an audit and accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the info•mation required to be disclosed in terms of Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. For B.K. GOEL & ASSOCIATES Chartered Accountants ,.rr. (B.K.GOEL) ..... ...., ..1 Partner NEW DELHI _ ~ Membership No. 082081 AUGUST 13, 2026 (Registration No. 016642N) UDIN: 26082081MKKVCO2015 c.;13haaoa-t_ RASAYAN LIMITED Regd. Office: 1501, Vikram Tower, Rajendra Place, New Delhi -110 008. CIN: L24119DL [Showing first 8,000 characters — download PDF for full document]