Outcome of Board Meeting

= Shectrum Date: 13" August, 2026 The Manager The Manager, Listing Compliance Department Listing Compliance Department The National Stock Exchange of India Limited BSE Limited Exchange Plaza, Sth Floor, Plot C/1 Block, P.J. Towers, Dalal Street, Bandra Kurla Complex, Bandra (E), Mumbai 400001. Mumbai 400051. NSE Symbol: SPECTRUM Script Code: 544386 ISIN: INEO1IEO01010 Series: EQ Dear Sir/Madam, Sub.: Outcome of Board Meeting: Pursuant to the Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. This is in continuation of our letter dated 07/08/2026 regarding the intimation of holding of the 03/2026-27 Meeting of the Board of Directors of the Company. The said Meeting was held on Thursday, 13® August, 2026, at the Registered Office of the Company situated at Gat No. 139/1 and 139/2, Umala, Jalgaon, Maharashtra — 425003, India. The Board of Directors of the Company considered, noted and approved the following matters, namely:- 1. Considered and approved the re-appointment of M/s. Sonawane MOR and Company, Chartered Accountants, as the Internal Auditors of the Company for the financial year 2026-27. 2. Considered and approved the re-appointment of M/s. Kolhe & Associates, Cost and Management Accountants, as the Cost Auditor of the Company for the financial year 2026-27. 3. Considered and approved other matters as per the agenda of the Board Meeting, with the permission of the Chairperson. The meeting commenced at 16:00 P.M. and Concluded at 19:15 P.M. This is for your reference and records Thanking you, Yours faithfully, For Spectrum Electrical Industries Limited Rahul Lavane M. No.: A57240 Company Secretary and Compliance Officer Gat No. 139/1 and 139/2, Umale, Jalgaon 425003. Spectrum Electrical Industries Limited Regd. Office : Gat No. 139/1 and 139/2, Umala, Jalgaon, Maharashtra - 425003, Tel.: 025 Website ‘www.spectrum-india.com Email: - info@spectrum-india.com CIN No. L28100MH2008PLC185764 SHARP AARTH & CO LLP Chartered Accountants Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) The Board of Directors, Spectrum Electrical Industries Limited Gat No. 139/1 and 139/2, Umala, Jalgaon-425003, Maharashtra, India. 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results (“the Statement”) of Spectrum Electrical Industries Limited (“the Company”), for the quarter ended June 30", 2026 (the “Statements”) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). 2. The Company’s Management is responsible for the preparation of the statement in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 (“Ind AS 34”), “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 (‘the Act’), as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Our responsibility is to express a conclusion 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 (ICAI). A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section 143(10) of the Act and consequently does not enable us to obtain assurance that we would become aware of all significant matter that might be identified in an audit. Accordingly, we do not express an audit opinion. —— SHARP AARTH & CO LLP s— — @ HO: 2" Floor, Deep Plaza, Above Aakash Plywood, Opp New B J Market, Jalgaon, Maharashtra -425001. Branches: Nashik, Pune, Mumbai harshaljethale@yahoo.com . +91-9422211962 @ www.sharpaarth.com +91-8275489891 SHARP AARTH & COLLP Chartered Accountants 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 Standards (‘Ind AS’) specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in temms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Our conclusion is not modified in respect of the Un-audited financial results for the quarter ended June 30, 2026. For SHARP AARTH & CO. LLP Chartered Accountants FRN: 132748 W/W100823 CA Harshal Jethale Partner M. No. 141162 UDIN: 261411620KNHIU4928 Date: August 13, 2026 Place: Jalgaon ¢ HO: 2" Floor, Deep Plaza, Above Aakash Plywood, Opp New B J Market, Jalgaon, Maharashtra -425001. Branches: Nashik, Pune, Mumbai = harshaljethale@yahoo.com « +91-9422211962 @ www.sharpaarth.com +91-8275489891 UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 [Rs. in Lakhs except per shares] Sr. No. PARTICULARS Quarter Ended Year Ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Audited) (Unaudited) (Audited) 1 INCOME Revenue from operations 15,587.90 18,426.01 8,454.81 50,456.26 Other income 261.75 148.66 247.62 690.90 Total Revenue 15,849.65 18,574.67 8,702.43 51,147.16 2 EXPENSES Cost of raw materials consumed 11,623.43 13,057.25 5,992.94 36,256.78 Changes in inventories of finished goods (655.09) (119.74) (493.88) (2,004.71) Employee benefits expense 696.86 710.97 526.15 2,533.19 Finance cost 485.40 426.33 453.85 1,605.30 Depreciation and amortization expense 32132 318.15 274.00 1,152.48 Other expenses 1,609.86 1,615.28 1,269.53 6,046.50 Total expenses 14,081.78 16,008.24 8,022.59 45,589.54 3 Profit before tax 1,767.87 2,566.43 679.84 5,557.62 a Tax expense Current tax 495.60 719.96 141.86 1,429.72 Adjustment of tax relating to earlier years 0.00 0.00 0.00 0.00 Deferred tax (56.84) (111.70) (70.53) (151.90) Total tax expense 438.76 608.26 71.33 1,277.82 5 Profit for the quarter/year (3-4) 1,329.11 1,958.17 608.51 4,279.80 6 Other comprehensive income A. Other comprehensive income not to be reclassified to profit or loss in subsequent periods: Re-measurement gains/ (losses) on defined benefit plans (2.05) 3.73 (3.97) (8.19) Income tax effect 0.60 (0.93) 111 2.39 B. Net other comprehensive income not to be reclassified to 0.00 0.00 0.00 0.00 profit or loss in subsequent periods. Total other comprehensive income for the year, net of tax [A+B] (1.45) 2.80 (2.86) (5.81) 7 Total comprehensive income for the year, (after tax) (5+6) 1,327.66 1960.97 605.65 4,274.00 { 8 Paid-up equity share capital (face value of Rs.10 each) 1,571.38 1,571.38 1,560.66 1,571.38 [T Earnings per share of Rs.10 each: (not annualized for quarter) a) Basic 8.45 12.46 3.90 27.79 { b) Diluted 8.45 12.46 3.87 27.79 For and on behalf of Board of Directors Spectrum Electrical Industries Limited Deepak Chaudhari Managing Director DIN: 00538753 Date: 13/08/2026 Place: Jalgaon Spectrum Electrical Industries Limited Office 2tNo. 139/1 &1 39/2, Umala, Jalgaon Maharashtra - 4250 " C g@ Spectrum Notes: The standalone Unaudited financial results for the quarter ended June 30, 2026 were reviewed by the Audi [Showing first 8,000 characters — download PDF for full document]