Outcome of Board Meeting

AMBICA AGARBATHIES AROMA & INDUSTRIES LTD POWERPET, ELURU - 534 002 ELURU DT. (A.P.) PHONES : 230629 Date: 14th August, 2026 To To Corporate Relationship Department Manager BSE LIMITED National Stock Exchange of India Limited P J Towers, Dalal Street Exchange Plaza”, Bandra (E) Mumbai-400051 Mumbai– 400001 SCRIP CODE: 532335 SCRIP CODE: AMBICAAGAR Dear Sir, Sub: -Outcome of the Board Meeting In just concluded Board meeting the Board has considered and approved the following 1. Un Audited Financial Results for the First quarter ended June 30, 2026. 2. Take note of Limited Review Report for the Quarter ended June 30, 2026. The Board meeting commenced at 5.30 P.M. and concluded at 6.15 PM. This is for your information and necessary records Yours Truly, For AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED AMBICA KRISHNA Chairman and Managing Director DIN: 00391898 www.ambicaagarbathi.com email : ambica.a@rediffmail.com www.ambicaagarbathies.com GSTIN.37AAACA7483L1Z9 CIN: L24248AP1995PLC020077 AMBICA AGARBATHfEs· AROMA & INOUST IES ro POWERPET, ELURU • 534 002 ELURU OT. (A P.) PHONES: 230629 Ambica Agarbathies Aroma & Industries Limited (Former! known as Ambica A arbathies & Aroma Industries Ltd.,) Un-Audited Financial results for the Quarter ended 30th June, 2026 All amounts in Lakhs exce t EPS Quarter ended Year ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 S.No. Particulars Un-Audited Audited Un-Audited Audited Un-Audited Audited Un-Audited Audited Income from operation 2464.96 2227.00 3014.35 14108.25 2 Other Income 198.26 338.91 173.80 845.76 3 Total lncome(1)+(2) 2663.22 2565.92 3188.15 14954.02 4 Expenses a) Cost of Material Consumed 302.46 381.46 417.91 2016.87 b) Purchase of Stock-in-trade 1232.32 679.53 1571.08 7888.89 c) Changes in inventories of finished goods, work in progress and stock in trade -183.86 181.73 0.00 -32.58 d) Employee benefits expense 250.23 283.51 210.27 944.27 e) Finance cost ~ 299.63 316.29 271.57 1127.01 f) Depreciation and Amortisation expense 66.75 83.19 59.21 232.81 g) Admin and Other Manufacturing Expenses 547.99 503.54 506.38 2273.82 Total Expenses 2515.52 2429.25 3036.43 14451.09 5 Profit before tax (3-4) 147.70 136.67 151.71 502.93 6 Tax Expense Current Tax Net 37.17 -31.76 38.18 71.35 Mat Credit Entitlement 0.00 -0.92 0.00 -0.92 Deferred Tax 0.00 87.76 0.00 87.76 7 ProfiU(Loss) for the period (5-6) 110.53 81.59 113.53 344.74 8 Other Comprehensive Income 0.00 -55.68 0.00 0.00 9 Total Comprehensive Income (7+8) 110.53 25.91 113.53 344.74 Paid up equity share capital (Face value Rs.10/-per Share) 1717.74 1717.74 1717.74 1717.74 11 Other Equity 9554.97 12 Earnings Per Share (EPS) a) Basic EPS 0.64 0.15 0.66 2.01 b) Diluted EPS 0.64 0.15 0.66 2.01 Notes: 1. Figures have been regrouped and rearranged wherever considered necessary in order to make them comparable with those of the current period. 2. Segment report prepared as per Ind AS 108. 3.The financial statements for the quarter ended 30th June, 2026 have been taken on record by the Board of Directors at its meeting held on 14 Aug. 2026 4.The statutory auditors have expressed an unqualified audit opinion. Place : ELURU Ambica Krishna Date 14.08.2026 & Managing Director mail : ambica.a@rediff~a1I corn om GST IN 37AAACA7483L 1Z9 Cl N L24248AP 1995PLC020077 ------------------- ✓.:-;~ . .,, :,--- i AM BICA AGARBATHIES t,~& AlfO AROMA & INDUSTRIES LTD POWERPET, EL.URU • 534 002 ELURU DT. (AP.) PHONES: 230629 Ambica Agarbathies Aroma & Industries Limited (Formerly known as Ambica Agarbathies & Aroma Industries Ltd.,) Standalone Segment wise Revenue, Results, Assets and Liabilities (All amounts in Lakhs except EPS) Quarter ended Year ended ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 SI. No.~---------------+--=U:..:...n:.....-A:c..:..:::..ud=i=te:...:d::....+-'-'A=u=d=ite=d=----+--=U:..:...n:.....:-Ac..:..:::..ud=i=te:...:d::....+_...:A.....:;u:::..:d::..:.ite!.:::..:::d~-1i 1 Segment Revenue A) Agarbathies Division 1,853.05 1,732.65 2,351.69 11,583.75 B) Hotel Division 810.17 833.27 836.46 3,370.27 lncrease/(Decrease) in stock Total: 2,663.22 2,565.92 3,188.15 14,954.02 Net Sales/ Income from Operations 2,663.22 2,565.92 3,188.15 14,954.02 2 Segment Results (Profit)(+)/ (Loss)(-) before Tax from each segment A) Agarbathies Division 270.12 215.15 139.46 610.55 B) Hotel Division -122.41 -78.48 12.26 -107.62 Total: 147.70 136.67 151.71 502.93 Profit after Tax 110.53 25.91 113.53 344.74 3 Segment Assets A) Agarbathies Division 12,494.74 12,071.23 10,114.99 12,071.23 B) Hotel Division 12,489.03 12,413.79 12,409.93 12,413.79 Total: 24,983.78 24,485.02 22,524.92 24,485.02 4 Segment Liabilities A) Agarbathies Division 3,218.49 2,652.63 1,600.48 2,652.63 B) Hotel Division 10,344.87 10,559.68 9,882.94 10,559.68 Total: 13,563.37 13,212.31 11,483.42 13,212.31 For Ambi~aM rbat es Aroma & Industries Limited _,,,,.,- W \ Ambica Krishna Place :ELURU DATE: 14.08.2026 '-- Chairman & Managing Director www.ambicaagarbath1.com e mail : amb1ca.a@red1ffmail.com www.ambicaagarbathies.com GSTIN 37AAACA7483L1Z9 CIN :L24248AP1995PLC020077 RAMASAMY KOTESWARA RAO AND CO LLP CHARTERED ACCOUNTANTS IND I A Independent Auditor's Review Report on the Quarterly Unaudited Financial Results of Ambica Agarbathies Aroma & Industries Ltd Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (as amended) The Board of Directors Ambica Agarbathies Aroma & Industries Limited 1. We have reviewed the accompanying statement of unaudited financial results of Ambica Agarbathies Aroma & Industries Ltd (the "Company") for the quarter ended 30th June 2026 (the "Statement"), 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. This Statement, which is the responsibility of the Company’s management and approved by the 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 as amended, read with relevant rules issued thereunder and 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 Company’s personnel 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 Companies Act, 2013 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 stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Ramasamy Koteswara Rao and Co LLP Chartered Accountants Firm’s Registratio [Showing first 8,000 characters — download PDF for full document]