Outcome of Board Meeting of the Company held on Friday, August 14, 2026

Eq.rwraeMtt Niraj Cement Structurals Limited Date: August 14,2026 The Corporate Relations Department. National Stock Exchange of India Limited Exchange BSE Limited Plaza Phiroze JeejeebhoY Towers, Bandra Kurla Complex, Dalal Street, Bandra East Mumbai- 400001 Mumbai 400051 Scrip Code: 532986 t: Dear Sir/Madam, pursuant to Regulation 30 read with Regulation 33 of the Securities and Exchange Board of India [Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI LODR"), we would like to inform you that the Meeting of the Board of Directors of the company was held today, i.e. Friday, August L4,2O26 at' 04.00 p.m. at the registered office of the Company in which the Board has considered and approved the following mattel"s: L. To Considered and approved the Un-Audited Standalone & Consolidated Financial Results of the Company for the quarter ended |une 30, 2026 interms of Regulation 33 of the SEBI flisting Obligations and Disclosure RequirementsJ Regulations, 2015 ["SEBI L0DR"J. Copy of the Un-Audited Standalone & Consolidated Financial Results along with the Limited Review Reports of Statutory Auditors of the Company. Z. The 28th Annual General Meeting ('AGM"I of the Company for the financial year 2025-26 has been scheduled to be held on Monday, September 28, 2026 through Video Conferencing ["VC"] / Other Audio-Visual Means ["OAVM"), in with the relevant circulars issued by the Ministry of Corporate Affairs' 3, The Register of Members & Share Transfer Books of the Company shall remain closed from September 20,2)26to September 28,2026 for the purpose of 2Bth Annual General Meeting' The meeting commenced at 04.00 p'm' and concluded at 05'00 p'm' You are requested to kindly take a note thereof' Thanking you, Yours FaithfullY, For Nirai Cement Structurals Limited Anil Anant lha Company Secretary & Compliance Officer ACS:66063 CIN: L26940MH lggtPLC I 14307 REGD. OFFICE : Unit No. 820 to 825, Commercial Building, Wadhwa, Dukes Horizon, Pepsi Company, Off. Sion Trombay Road, Nr. R K Studio, D G Patil Road, Mumbai. Maharashtra, India,400088 Tel.: 66027 I 00 . E-mail: info@niraj.co.in . Website: www.niraj.co.in Enli^etreConMrv Niraj Cement Structurals Limited NIRAJ CEMENT STRUCTURALS LIMITED Standalone Statement of Unaudited Financial Result for the quarter ended 30th June, 2026 (t in Lacs EPS data,unless otherwise sta Quarter ended Year ended Particulars 30-Jun-2026 31-Mar-2O26 30-Jun-2025 31-Mar-2026 (Unaudited) (Audited) (Unaudited) (Audited) lncome 1 i Revenue from operations 10,429 95 13,463.42 v,44J.6U 54,043 92 2 ir Other lncome 707.07 653 56 287.66 1,479 73 3 Iotal lncome (1+2 ,tot.vz t.+, I to.Yo Y, /J1 .54 55,523.66 =xip en Cse os nstruction Costs and Other Direct Expenses 10,'166 04 12,296.77 9,211.E 50,687.82 ii Changes in inventories of finished goods, work-in-progress and stock-in-trade (126.84', 442.05 (e.7s) 151 .48 iii Employee benefits expense 44 63 46.68 37.16 172.06 iv Finance costs 263 63 200.72 361 301 .12 v Depreciation and amortisation expense 49 39 62 93 56 6'l 240 60 vi Other expenses 194 29 301 85 292.81 1,070 78 Iotal expenses (4) 10,591.14 13,351.01 9,592.01 52,623.84 rrofit E before exceptional items and Tax (3-4) 545.88 765.97 139.53 2,899.81 6 -xceptional ltems 7 Profit Before Tax (5-6) 545.88 765.97 139.53 2,899.81 B Tax Expenses Current Tax 140.00 267.46 30 00 762.46 Deferred Tax (24 09) (24 0e) iii Earlier Year lncome Tax 0.24 001 123 fotal Tax Expense (8) 140.24 243.38 30.00 739.60 o Net ProfiU(loss) for the Period (7-8) 405.64 522.59 109.53 2,160.21 10 Other comprehensive income A(i) ltems that will not be reclassified to Profit or Loss Remeasurements of defined benefit liability/(asset) 045 (2 52) 1.78 A(ii) lncome tax related to items that will not be reclassified to Profit or Loss B(i) ltems that will be reclassified to Profit or Loss B(ii) (ii) lncome tax related to items that will be reclassified to Profit or Loss Iotal Other comprehensive income 0.45 (2.s2) 1.78 11 fotal comprehensive income (9+10) 406.09 520.07 109.53 2,'t 61 .99 12 Paid-up Equity share capital (FaceValue { 10 each fully paid up) 5,969.43 5,969.43 5,969.43 5,969 43 13 Other Equlty 14 Earnings Per Share (not annualized) (a) Amount in { (Basic) 0.68 0.88 018 3.62 (b) Amount in t (Diluted) 0,68 0.88 r 0.'1 I 362 Limited Date : 14th August,2026 ry'arh P Rudre Place:- Mumbai raging Director No.08564350 CIN: L26940MH I998PLC I 14307 REGD. OFFICE : Unit No. 820 to 825, Commercial Building, Wadhwa, Dukes Horizon, Pepsi Company, Off. Sion Trombay Road, Nr. R K Studio, D G Patil Road, Mumbai, Maharashtra, India,400088 Tel.: 66027 I 00 . E-mail: info@niraj.co.in . Website: www.niraj.co.in E^tirwrt|CotMrY Niraj Cement Structurals L,imited Notes to Standalone Financial Rcsults 1. 'lhe staternent has been preparecl in accordance with Cornpanies (lndian Accounting Standarcls) Rules, 2015 (lnd AS) prescribed under section 133 of the companies Act. 2013 and other recognised accor-rnting practices and policies to the extent applicable. The Standalone financial results for the period ended 30'r' June, 2026 includes the results for the quarter ended 30'r'Juue,2026 being the balancing figures irr respect of aLrdited figures for the quafter errded on 3l'r Mar,2026 and audited figures lor tlre financial year ended 3l't March, 2026. 3. "['he Cornpany is engaged primarily in business of civil construction and infi'astructure development and accordingly there are no separate repofiable segments as per Indiarr Accounting Standards (lnd AS) 108 dealing with the segment reporting. 4. Reverrue frorn operations and Cost of Material Consumed includes unbilled revenue & cost perlaining to the same in respect of urrcertif-ied work lor on - going projects of the cotnpany Parr India. 5. Cornpany has booked turnover and costs related to joint venture entities in the books of account of the Company. As per the joint venture Agreements / MOU entered in to with various joint venture paftners, the projects are executed by the respective joint ventttre pafiners under the supervision and control of the company. The Bank accounts int which project proceeds are deposited are controlled by the company, and the joint venture partners are authorised to raise / sign invoices and respective documents on behalf of the joint venture. 6. 'fhe office of the Director General of GST Irrtelligence (DCGI) had carried out a Search and seizure operations at the olfice ol' the Company at Mumbai on 6th Jauuary, 202I Lurder the provisions of Section 61 (l) and (2) of CGST Act. The company has challenged the entire searclr and seizure proceedings and filed a writ petition with the Honourable Gujarat High CoLrrt and the rnatter is sub-judice in law. In View of this we are unable to cornment on finarrcial Iiabilities, arising out of the said proceedings. The Cornpany has deposited Rs.108.40 Lacs under protest, without any defined tax liability. Hence, no provision is macle in the books of accounts and the company has also challenged the action oIthe DCGI in the Flonourable CLrjarat IIigh Court. In the same regard, in the same year ended 3 I't March, 202 I , rnainly due to adoption of prLrdent accounting practices and various contractual reasons the company has reversed contractual revenue and corresponding sub-contracting costs and other direct expenses. The correspondirrg dispLrted receipts and payments transactions relating to the said contracts are unsettled and reflected in the flnancial staternents under the head "Other Current Liabilities" and "'Other Current assets". 'I'he Cornpany is in process olresolving the dispu ffi t-r= CIN: L26940MHt99tPLCl 'fuY'o\ REGD. OFFICE : Unit No. 820 to 825, Commercial Building, Dukes Horizon, Pepsi Off. Sion Trombay Road, Nr. R K Studio, D G Patil Road, Mumbai, Maharashtra, India,400088 Tel.: 66027 I 00 . E-mail: info@niraj.co.in . Website: www.niraj.co.in tnX*wttewMn Niraj Cement Structurals L,imited 7. Balances ol'trade payables, trade receivables, adva [Showing first 8,000 characters — download PDF for full document]