Results for the quarter ended June 30, 2026

August 14, 2026 Listing Department, Listing Department, National Stock Exchange of India Limited BSE Limited Exchange Plaza, 5th Floor, P.J. Towers, Bandra Kurla Complex, Dalal Street Mumbai-4000051 Mumbai-400001 Symbol: UMAEXPORTS Scrip Code: 543513 Dear Sir/ Madam, Sub: Outcome of the Board Meeting Further to our letter dated August 10, 2026 and pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the Board of Directors of the Company at its meeting held today i.e. Friday, August 14, 2026, inter-alia, considered and approved the following businesses: 1. The Unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended June 30, 2026. A copy of the same is enclosed herewith. 2. The Limited Review Report on Unaudited Standalone and Consolidated Financial Results of the Company for quarter ended June 30, 2026. A copy of the same is enclosed herewith. Further, pursuant to Regulation 33 of the Listing Regulations the Limited Review Report and the Ind AS compliant Unaudited Standalone and Consolidated Financial Results for the quarter ended June 30, 2026 are also available on the Company’s website i.e. www.umaexports.net/ and on the website of the Stock Exchanges, www.bseindia.com and https://www.nseindia.com/. The meeting commenced at 5.45 p.m. and concluded at 6.15 p.m. We request you to kindly take the above on records. Yours faithfully For Uma Exports Limited Sriti Singh Roy Company Secretary ACS 42425 Encl. as above Mamta Jain & Associates 2, SO S Chartered Accountants , {Fometlly known es Wetario INDIA nd Floor, Room No. 8, Kolkata- 700 069 E-mail : mamtajain20@gmail.com Mobile: +91 90077 13465 LIMITED REVIEW REPORT The Board of Directors UMA EXPORTS LIMITED Limited Review Report on Unaudited Standalone Financial Results of Uma Exports Limited for the quarter ended June 30, 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 We have reviewed the accompanying statement of Unaudited Standalone Financial Results of Uma Exports Limited [the Company] for the Quarter ended June 30, 2026, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with relevant Circulars issued by SEBI from time to time. This statement is the responsibility of the Company’s Management and has been approved by the Board of Directors & has been prepared on the basis of the related interim financial information 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 read with Rule 3 of Companies (Indian Accounting Standards) Rules, 2015, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a Report on these financial statements based on our review. We conducted our review in accordance with the Standard on Review Engagement (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, 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 (‘Ind AS’) specified under section 133 of the Companies Act, 2013 and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of Regulation 33 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. Our'conclusion is not modified in respect of this matter. For Mamta Jain & Associates Chartered Accountants (Registration No 328746E) MAMTA JAIN Mamta Jain Partner Membership No 304549 UDIN:26304549ALTISM5387 Place: Kolkata * Date: August 14, 2026 UMA EXPORTS LTD CIN: L14109WB1988PLC043934 Regd. Office: Ganga Jamuna Appartment, 28/1, Shakespeare Sarani, 1st floor, Kolkata-700072 Email: info@umaexports.net.in, Website: www.umaexports.net.in UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 (Rs in Lakhs) Sl. Particulars Quarter ended Year ended No 30-06-26 31-03-26 30-06-25 31-03-26 (Unaudited) (Audited) (Unaudited) (Audited) 1 | Revenue a) Revenue from operations 19,333.48 26,157.43 29,906.05 152,314.10 b) Other Income 187.46 127.70 72.93 447 64 Total Income 19,520.94 26,285.13 30,068.98 152,761.74 2 | Expenditure a) Cost of materials consumed 643.57 942.70 1,318.83 370273 b) Purchases of Stock-in-trade 18,168.52 22,874.31 25,200.52 131,231.21 ¢) Changes in inventories of Stock-in-Trade -246.47 -1,244.72 1,705.55 8,438.58 d) Employee benefits expense 50.17 69.76 73.34 278.35 e) Finance Cost 31047 1,645.38 644.43 3,272.51 f) Depreciation and amortisation expense 13.03 16.37 16.32 65.46 g) Freight and handling expenses 134.00 472.57 359.70 1,239.98 h) Other Expenses 374.05 1,400.89 705.33 4,389.31 Total Expenditure 19,437.02 26,177.26 30,033.03 152,618.13 3 | Profit before exceptional items and tax (1-2) 83.92 107.87 35.95 143.61 4 | Exceptional ltems - - 5 | Profit for the period before Tax (3 -4) 83.92 107.87 35.95 143.61 6 | Tax Expense - Current 18.92 34.96 10.65 54.61 - Income tax adjustment 0.02 11.21 = 11.21 - Deferred Tax 221 9.37 0.21 10.34 Total Tax Expenses 2114 5553 10.87 76.16 7 | Net Profit/(Loss) after tax for the period (5 - 6) 62.78 52.34 25.08 67.45 & | Other Comprehensive Income ltems that will not be reclassified to profit or loss (Net of Taxes) (a) Gain/(Loss) on fair valuation of investments 2428 -24.03 -3.36 -15.38 (b) Remeasurement gain/(loss) on defined benefit plan 026 0.28 (c) Income Tax relating to item that will not be reclassified to -0.48 0.28 (1.58), Statement of Profit and Loss Total other comprehensive income, net of tax 2428 -24.24 -3.09 -16.68 9 | Total comprehensive income for the period (7 + 8) 87.05 28.09 22.00 50.77 10 | Paid-up Equity Share Capital (Face Value Rs.10/- per share) 3,380.98 3,380.98 3,380.98 3,380.08 11 | Other Equity 14,041.23 12 | Earnings Per Share (EPS) (not to be annualised) (in Rs.) a) Basic 0.19 0.15 0.07 0.20 b) Diluted 0.19 015 0.07 0.20 Contd....Page 2 For UMA EX ] ORTS LTD. Director Page - 2 Note 1. The Standalone Unaudited Financial Resulls for the quarter ended June 30, 2026, have been reviewed by the Audit Comillee at its meeting held on August 14, 2026 and approved by the Board of Directors at its meeting held on August 14, 2026. 2. In compliance with Regulation 33 of the Securities Excahnge Board of India ("SEBI") (Listing Obligations and Disclosure Requirements) Regulations, 2015, Limited Review of Standalone Financial Results for the Quarter ended June 30, 2026 has been carried out by the Statutory Auditors of the Company and an unmodified conclusion has been expressed in their report 3. The Company has only one reportable segment,viz agri products in accordance with Ind AS 108 - "Operating Segments", both at standalone as well as group level. 4. These financial results of the Company have been prepared in acordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Stand [Showing first 8,000 characters — download PDF for full document]