Unaudited Standalone and Consolidated Financial Results for the Quarter ended 30th June 2026

ACME RESOURCES LTD. Regd. Office. 984,9th Floor, Aggarwal Cyber Plaza-II, Netaji Subhash Place, Pitampura New Delhi-110034, Phone: +91-11-42427183 / 27356756 E-mail: acmeresources@gmail.com; www.acmeresources.in CIN: L65993DL1985PLC314861 Date: 14.08.2026 BSE Limited The Calcutta Stock Exchange Asso. Ltd. Phiroze Jeejeeboy Towers 7, Lyons Range, Kolkata- 700 001 Dalal Street, Fort, Mumbai- 400 001 Scrip Code: 539391 Sub.: Submission of Unaudited Standalone and Consolidated Financial Results for the Quarter ended 30th June 2026 of Acme Resources Limited (‘the Company’) Dear Sir/Madam, In terms of Regulation 33 [read with Schedule III] of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed a copy of Unaudited Standalone and Consolidated Financial Results for the Quarter ended 30th June 2026 duly approved by the Board of Directors at the Board Meeting held on 14th August 2026. The said meeting commenced at 03:30 P.M. and concluded at 04:00 P.M. We request you to take the aforesaid on record. Thanking You, ON BEHALF OF THE BOARD OF ACME RESOURCES LIMITED RAVIN SALUJA MANAGING DIRECTOR DIN: 00289305 Encl.: As above Date: 14.08.2026 Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 To the Board of Directors of Acme Resources Limited 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Acme Resources Limited (“the Company”) for the quarter ended 30 June 2026 (“the Statement”), being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘the Listing Regulations’). 2. 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 (“the Act”), other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. 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. 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. 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 Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. We draw your attention to Note 6 to the Statement, about the provisional attachment of inventory in Financial Year 2023-24 and demand raised by Income Tax Department under section 156 of Income Tax Act amounting to Rs.206.45 lakh, Rs.3,346.37 lakh, Rs.2,032.61 lakh, Rs.2,378.17 lakh, Rs.734.89 lakh and Rs.98.02 lakh for Assessment Years 2014-15, 2017-18, 2018-19, 2019-20, 2023-24 and 2024- 25, respectively. The Company has challenged the demands before the Commissioner of Income Tax (Appeals). Our conclusion on the Statement is not modified in respect of this matter. 6. The comparative financial information of the Company for the corresponding quarter ended 30 June 2025 were reviewed by the predecessor auditor of the Company who expressed an unmodified conclusion on those financial information 12 August 2025. Our conclusion on the Statement is not modified in respect of this matter. For H.N. Pradhan & Co. Chartered Accountants Firm Registration No.: (FRN): 002208N CA Arpit Batwara Partner Membership No.: 532503 UDIN: 26532503CMGSTE2461 Place: New Delhi Date: 14th August, 2026 Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 To the Board of Directors of Acme Resources Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Acme Resources Limited (“the Holding Company”) and its subsidiaries (the Holding Company and its subsidiaries together referred to as “the Group”), and its share of the net profit/(loss) after tax and total comprehensive income/(loss) for the quarter ended 30 June 2026 (“the Statement”), being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (“the SEBI”) (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘Listing Regulations’). 2. This Statement, which is the responsibility of the Holding Company’s Management and approved by the Holding Company’s 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 (“the Act”), other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. 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. 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. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the following entities listed below : Subsidiaries a. Ojas Suppliers Limited b. Atul Agro Private Limited 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 7 below, 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 Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be discl [Showing first 8,000 characters — download PDF for full document]