Submission of Unaudited Financial Results for the quarter ended 30/06/2026

ROOMNA INDUSTRIES LIMITED To Date: 14 August 2026 ‘The Listing Department BSE Limited Department of Corporate Services Phiroze Jeejeebhoy Towers Dalal Street, Mumbai - 400001. Dear Sir/Madam, Sub: Submission of Unaudited financial results and intimation of Outcome of the Board Meeting held on 14t August, 2026 - reg, Ref: 1. M/s.Roopa Industries Limited; Scrip code - 530991 2. Regulation 30 and 33 of SEBI (LODR) Regulations, 2015 With reference to the above stated subject, we bring to your kind notice that the Board of Directors of the Company at their meeting held on Friday, 141 August, 2026, inter-alia, approved the following items which have been reviewed by the Audit Committee of the Company at their meeting held on 14% August, 2026: 1) Unaudited Financial Results of the Company for the first quarter ended 30% June 2026 Annexure A 2) Limited Review Report on the Unaudited Financial Results for the first quarter ended 30% June, 2026 The Unaudited Financial Results have been uploaded on the Stock Exchange website at wwwhseindia.com and are also being simultancously posted on the website of the Company https://wwwinvestorsactroiml/ The meeting of the Board of Directors of the Company commenced at 4:00 p.m. and concluded at 5.00 p.m. You are requested to take the above information on records. Thanking you. Yours faithfully DIN: 00165204 Encl: as above ROOPA INDUSTRIES LIMITED Incorporated with C.LN.: L10100AP1985PLC005582 under the Companies Act,1956. Corp. Off : 3rd Floor, TGV Mansion, Above ICICI Bank, 6-2-1012, Khairatabad, Hyderabad - 500 004. Telangana. Tel No.: +9191541 51038, Email : info@roopaindustries.com, www.roopaindustries.com. Regd. Off: 17/745, Alur Road, Adoni - 518301, Kurnool Dist., A.P. INDIA. YELAMANCHI & ASSOCIATES (Formerly T. ADINARAYANA & CO.,) INDIA CHARTERED ACCOUNTANTS Independent Auditor’'s Limited Review Report on Quarter Ended Unaudited Standalone Financial results of M/s. Roopa Industries Limited pursuant to Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors M/s. Roopa Industries Limited We have reviewed the accompanying statement of Unaudited Standalone financial Results (‘the statement’) of M/s. Roopa Industries Limited (‘the Company’) Registered Office: Survey No. 17/745, Alur Road, Adoni, Kurnool District, Andhra Pradesh-518301, for the quarter ended 30" June,2026 attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 (‘the Regulation’) as amended, read with SEBI Circular No. CIR/CFD/CMD1/44/2019. dated 29" March, 2019 (‘the Circular’) and applicable amendments thereto. The preparation of the statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) ‘Interim Financial Reporting’ 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, read with the Circular is the responsibility of the Company’s management and has been approved by the Board of Directors of the Company on 14.08.2026. Our responsibility is to express a conclusion on the statement based on our review. 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 (ICAl). A review of interim financial information limited to making inquiries, primarily of Company’s personnel responsible for financial and accounting matters, and applying analytical procedures to financial data and other review procedures. A review is substantially less in scope than 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 thus provides less assurance than audit. We have not performed an audit and accordingly, we do not express an audit opinion. Based on our review conducted as stated above, nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited financial results, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (‘Ind AS’) specified under section 133 of the Companies Act, 2013, as amended, read with relevant rules there under and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation, read with the Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Yelamanchi & Associates Chartered Accountants (F‘g\'s Registration No.000! Y.Pulla Rao, (FCA ) Place : Hyderabad Partner Date : 14.08.2026 (M.No. 025266) UDIN: 26025266YLVKUS9946 H.No. 8-3-229/W/34, Women's Co-op. Housing Society, Venkatagiri, Road No. 11, Jubileehills, Hyderabad - 500045. Mobile: 97051 23616, 9533774206, Email: ypraofca@gmail.com, cajayanthsrinivas2019@gmail.com INDUSTRIES LIMITED Statement of Standalone Unaudited Financial Results for the Quarter Ended 30th June 2026 Rs. in Lacs except EPS Quarter ended Year ended SI. " 30.06.2026 | 31.03.2026 | 30.06.2025 |31.03.2026 |31.03.2025 No. Particulars (Unaudited) | (Audited) | (Unaudited) | (Audited) | (Audited) 1 [Revenue from operations Net sales / income from operations 3,332.39 3,014.43 3,507.27 | 12,750.46 | 12,068.70 2 |Other Income 237 10.71 1.85 13.14 229.65 3 |Total income (1+2) 3,334.76 3,025.14 3,509.12 | 12,763.60 | 12,298.35 4 |Expenses (a) Cost of materials consumed 3,163.35 1,874.75 3,126.65 | 11,026.30 | 11,441.62 (b) Purchases of Stock-in-Trade - E : - : () Changes in inventories of finished goods, work-in- progress and Stock-in-Trade (298.99) 434.34] 68.66 10.94 (497.73) (d) Employee benefits expense 10637 109.45 8439 36524| 35531 (e) Finance Costs 92.71 74.01 86.06 32221 283.20 (f)Depreciation and amortization expense 18.81 21.31 19.96 79.57 85.46 (g) Other expenses 209.01 288.47] 86.87| 53327| 35833 Total expenses 3,291.27 2,802.33 3,472.59 | 12,337.53 | 12,026.19 Profit Before exceptional and extraordinary items and tax 43.49 222.81 36.53 426.07 272.16 Exceptional Items - - - - - Profit before extraordinary items and tax (V - V1) 43.49 222.81 36.53 426.07 272.16 Extraordinary Items (Loss due to fire accident) = 409.15 - 409.15 - 5 |Profit before Tax (3-4) 43.49 (186.34) 36.53 16.92 272.16 6 |Tax expense a) Current tax 1131 (42.32) 9.50 10.53 76.52 b) Deferred tax 0.65) (0.69) (1.31) (1.92) (7.85) 7 |Profit for the period 32.84 (143.33) 28.34 831 203.49 8 |Other comprehensive income a) (i) Items that will not be reclassified to profit and loss 0.98 2.68 0.10 2.50 (1.85)] (if) Income tax relating to above items 026 0.77 0.03 0.72 (0.46) b) (i) Items that will be reclassified to profit and loss - - - - - (if) Income tax relating to above items R - R R ~ Total other comprehensive income 0.73 1.91 0.07 1.78 (1.39) 9 [Total Comprehensive income ( 7+8) 33.56 (141.42), 28.42 10.09 202.10 10 |Paid-up equity share capital (face value Rs. 10/- each) 786.55 786.55 786.55 786.55 786.55 11 |Other Equity - - - 972.97 962.89 12 [Earnings per cquity share (face value Rs. 10/- each) (not annualised) except for year end figures - Basic 043 (1.80) 0.36 0.13 - Diluted 043 (1.80) 0.36 0.13 ROOPA INDUSTRIES LIMITED Incorporated with C.IN.: L10100AP1985PLC005582 under the Companies Act,1956. Corp. Off: 3rd Floor, TGV Mansion, Above ICICI Bank, 6-2-1012, Khairatabad, Hyderabad - 500 004. Telangana. Tel No.: +9191541 51038, Email : info@roopaindustries.com, www.roopaindustries.com. Regd. Off: 17/745, Alur Road, Adoni - 518301, Kurnool Dist [Showing first 8,000 characters — download PDF for full document]