Submission of Integrated financial

DARJEELING INDUSTRIIES LIMITED (Formerly known as Darjeeling Ropeway Company Limited) CIN: L45202MH1936PLC294011 Address: Krishna Complex ARK 203, Nr. Suvidha Hospital Uni. Road, Rajkot, Gujarat, India – 360 005 Email ID: info@darjeelingindltd.com Date: 14th August, 2026 BSE Limited Phiroze Jeejeebhoy Tower, Dalal Street, Mumbai – 400 001 Dear Sir / Madam, Sub: Integrated Filing (Financial) for the Quarter ended on 30th June, 2026 Ref: Security Id: DARJEELING / Code: 539770 Pursuant to the Securities and Exchange Board of India Circular No SEBI/HO/CFD/CFD-PoD- 2/CIR/P/2024/185 dated 31st December, 2024, please find attached the Integrated Filing (Financial) for the Quarter ended as on 30th June, 2026. Kindly take the same on your record and oblige us. Thanking You For, Darjeeling Industriies Limited (Formerly known as Darjeeling Ropeway Company Limited) Ashok Dilipkumar Jain Managing Director DIN: 03013476 A. Financial Result Darjeeling lndustriies Limited (Previously Known as Darjeeling Ropeway Co Ud) ON -L45202MH1936PLC294011 Krishna Complex ARK 203, Nr. Suvidha Hospital uni. Road, Rajkot, Gujarat, India - 360 005 Standalone Rnandal Results of the quarter ended on June 30,2026 ......... (Amount In Rs Lakhs) Quarter°'"""" Year Yeart-1......, Particulars Note No. 30.06.2026 31.03.2026 30.06.2025 30.06.2026 30.06.2025 31.03.2026 Unaudited Audited Unaudited Unaudited Unaudited Audited I Revenue From Operations A 145.87 74.69 - 145.87 - 445.92 n Other Inoome 8 0.28 1.45 0.28 65.45 Ill Total Income {I+D) 146.15 76.14 146.15 511.37 IV E CX oP sE t N oS f E MS a: terials Consumed c - - - - - - - - Purchase of Stade-in-Trade 193.70 76.39 193.70 232.02 Change In inventory of finished goods, work-In- - - D (104.93) (30.88) (104.93) (58.58) proqress and Stade-in-Trade Employee Benefits EX!l«lses E 10 -.69 4 -.41 0-.33 10 -.69 0-.33 28.04 Finance costs F 0.01 Depreciation and amortization eJCPenses 3.59 2.85 2.85 12.89 Other Expenses G 6.99 6.28 14.39 6.99 14.39 57.62 Total expenses (IV) 106.45 59.78 17.58 106.45 17.58 271.99 v Profit/(Lossl before exceptional items and tax (111-IV) 39.70 16.35 (17.58) 39.70 (17.58) 239.38 - - - - - VI Exceptional Items VII Profit before extraordinary items and tax (V -VI) 39.70 16.35 (17.58) 39.70 (17.58) 239.38 vm Extraordinary items - - - - - IX Profit/( Loss) before tax VII-VDJ 39.70 16.35 {17.58) 39.70 (17.58) 239.38 Tax expense: - - - (( 2l) C Mu Ar Tr e cn rt T da itx E ntitlement 9.92 9 -.49 - 9 -.92 - 70 -.13 (3) Deferred Tax DTA/DTL - 0.23 (0.22) - (0.22) 0.63 Profit/(Loss) for the period from continuing XI 29.78 7.09 (17.36) 29.78 (17.36) 169.87 operation XII Other Comprehensive Income A (I) Items that will not be redassified to profit or - - - - - lasso< loss (ii) Income tax relating to items that will not be - - - - - reclabe reclassified to profit or loss B (i) Items that will be reclassified to profit or loss - - - - - loss (ii) Income tax relating to items that will be reclr - - - - reclassified to profit or loss )(Ill Profit/(Loss) for dscontinued operation - - - - - - T Pa rox ie t/x (p Le on ss se o rf d i [s )c jso cn ot nin tiu ne ud do p oe pr ea rt aio tn ios n (after tax) (XD-XllJ) -- - -- - xv Profit/( Loss) for the period (Xl+XIV) 29.78 7.09 117.361 29.78 117.361 169.87 XVI Earnings (1) Basic In 0.38 0.16 (0.57) 0.38 (0.57) 3.83 1(2) [)jluted In 0.38 0.16 (0.57i 0.38 lo.57) 3.83 ,,.#. . o·::> Place: Rajkot Ashok Dilipkumar Jain Dllte: 14/08/2026 Managing Director DIN:03013476 Notes to Accounts 1. Number of Investors complaints received, disposed of and lying unresolved as on 30.06.2026: 0 2. The above results have been reviewed by audit committee and approved by the Board of Directors at their meeting held on 14th August, 2026. 3. Previous year figures have been regrouped I reclassified wherever necessary to confirm to the current financial year figures and as per Schedule III of the Companies Act, 2013. 4. The Company has subsidiary company namely Nowa Defence Iinds Limited. 5. Beginning April 1, 2017, the Company has, for the first time adopted IND AS with transition date of April 1, 2016 and accordingly the above audited Financial Results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (IND AS) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued there under. 6. As the Company is having only one segment namely Trading of Agricultural Products, there are no reportable segment in accordance with the requirement of Accounting Standard (As-17) "Segment Reporting" specified under Section 133 of the Companies Act, 2013. 7. There was no adjustment in the profit & loss for Ql (F.Y. 2026-27) under IND AS. SUNIT M CHHATBAR & CO Gokul, Govind nagar St No 4, Gandhigram, Rajkot - 360007 E-Mail -Chhatbar.sunit@gmail.com Mo. 9033927693 Independent Auditor's Limited Review Report on Quarterly Unaudited Standalone Financial Results of Darjeeling lndustriies Limited (Previously Known as Darjeeling Ropeway Co Ltd) Pursuant to the Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended. Review Report to The Board of Directors Darjeeling lndustriles Limited (Previously Known as Darjeeling Ropeway Co Ltd) 1. We have reviewed the accompanying statement of unaudited standalone financial results of Darjeeling lndustriies Limited (Previously Known as Darjeeling Ropeway Co Ltd) ('the Company') for the quarter ended 30th June 2026 and year to date from ApriJ 01, 2026 to June 30, 2026 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 Indian Accounting Standard 34, "Interim Financial Reporting" (Ind AS 34) prescribed under Section 133 of the Companies Act, 2013, as amended (the "Act"), read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. 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 Page 1of2 SUNIT M CHHATBAR & CO Gokul, Govind nagar St No 4, Gandhigram, Rajkot - 360007 E-Mail - Chhatbar.sunit@gmail.com Mo. 9033927693 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 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 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. 3. 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 specified under Section 133 of the Act, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any mate [Showing first 8,000 characters — download PDF for full document]