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~-Pcnwr SECRETARY'S DEPARTMENT 21, ~<fr~ l!~lil U~, <t,J~"'lnl-700 001, ('ITTCTI) atiJR'~t!'U'&"cS".~f)a ~ : (91)(033) 2222 5612 / 573115552 t-lWI : bhavsar.k@balmerlawrle.com ( "f"l"('ff"".i<ilf'il< ~ "Q;ilf'i" ~ ) BcallnB Lcuorie Co.Ltd. 21, Netaji Subhas Road, Kolkata • 700 001, (INOIA) Phone : (91) (33) 2222 561215731 / 5552 {A Government of India Enterprise) E-mail ; bhavsar.k@balmerlawrie.com SINCE 1867 CIN : L 15492WB1924GO100483S Date: 7th July, 2026 Ref: SECY /Stock Exchange/2026 The Secretary, The Secretary, National Stock Exchange of India Limited HSE Limited Exchange Plaza, C-1. Block-G Phiroze Jeejeebhoy Towers Bandra Kurla Complex Dalal Street Sandra (E), Mumbai- 40000 I Mumbai - 40005 I Company Code: BALM LAWRIE Scrip Code: 523319 Dear Sir(s)/Madam(s), Subject: Disclosure under Regulation 30 and Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('~Listing Regulations") - Submission of revised Statutory Auditor Report on the Consolidated Financial Statements of the Company for the period ended on 31' 1 March, 2026 This has reference to our disclosure dated 17th May, 2026, wherein, the Company had inter-a/ta, disclosed the Statutory Auditors Report of even date with respect to the Consolidated Financial Statements ol' the Company for the period ended on 31st Murch, 2026. Pursuant to the uppl icable provisions of Regulation 30 and Regulation 33 or the Listing Regulations, this is to hereby inform that in supersession of the earlier Statutory Auditors Report dated 17th May, 2026, the Statutory Auditors have now issued a revised Report on the Consolidated Financial Statements of the Company for the period ended on 31st March. 2026 pursuant to the observations received from the Comptroller and Auditor General of India. The said Revised Report issued by the Statutory Auditors incorporates their observations in paragraph 19. The revised Statutory Auditors Report on the Consolidated Financial Statements of the Company dated I st July, 2026 (reeeiv1.:d on 7th July, 2026) for the period ended on 3 I st Mardi, 2026 is enclosed herewith. For Balmer Lawrie & Co. Ltd. Kavita Bhavsar Company Secretary and Compliance Of"ficer Enclosed: as above Page I of I ll'-~'ftl ~11.ffwT : 21, ~ lij'Wf ~nfl-700 001. (\fR(f) Registered Office: 21, Neta_ii Subhas Road, Kolkata • 700 001 (INDIA) Website: www.balmerlawrie.com Industrial Packaging • Greases & Lubricents • Chemicals • Travel & Vacations • Logistics (Sarvicas, infrestruciure, Cold Chain) o R8flnary & Oil Field Servlc8s B. Chhawchharia & Co. 8A & 8B, Satyam Towers Chartered Accountants 3, Alipore Road, Kolkata - 700 027, India Tel : (91-33) 2479 1951, Fax : (91-33) 2479 1952 E-mail : contact@bccoindia.com INDEPENDENT AUDITOR’S REPORT To the Members of Balmer Lawrie & Company Limited Report on the Audit of the Consolidated Financial Statements We had issued our Independent Auditor's Report dated 17 May 2026 on the Consolidated Financial Statements approved by the Board of Directors on the same date. Pursuant to the observations of the Comptroller and Auditor General of India, we are issuing this Revised Independent Auditor's Report incorporating our observations in paragraph 19 of this Report. This Revised Independent Auditor's Report supersedes our earlier Independent Auditor's Report dated 17 May 2026. Opinion 1. We have audited the accompanying Consolidated Financial Statements of Balmer Lawrie & Company Limited (the “Holding Company”), and its subsidiary (the Holding Company and its subsidiary together referred to as the “Group”), its associate and joint ventures, which comprise the consolidated Balance Sheet as at 31 March 2026, the consolidated Statement of Profit and Loss (including Other Comprehensive Income), the consolidated Statement of Cash Flows and the Statement of Changes in Equity for the year then ended, and notes to the Consolidated Financial Statements, including a summary of significant accounting policies and other explanatory information (hereinafter referred as “Consolidated Financial Statements”). 2. In our opinion and to the best of our information and according to the explanations given to us, and based on the consideration of the reports of other auditors on financial statements and on other financial information of the subsidiary, associate and joint venture, the aforesaid Consolidated financial statements give the information required by the Companies Act, 2013, (“the Act”) in the manner so required and give a true and fair view in conformity with the Indian Accounting Standards (‘Ind AS’) specified under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, and other accounting principles generally accepted in India, of the state of consolidated affairs of the Group, its associate and joint ventures, as at 31 March 2026, the consolidated profit (including other comprehensive income), consolidated cash flows and consolidated changes in equity for the year ended on that date. Basis for Opinion 3. We conducted our audit of the Consolidated financial statements in accordance with the Standards on Auditing (“SA”s) specified under section 143(10) of the Act. Our responsibilities under those Standards are further described in the “Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements” section of our report. We are independent of the Group and its associate and joint ventures in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“ICAI”) together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion on the Consolidated financial statements. Key Audit Matters 4. Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the Consolidated financial statements of the current period. These matters were addressed in the context of our audit of the Consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. We have determined the matters described below to be the key audit matters to be communicated in our report: Sl. How our audit addressed the key Key Audit Matter No audit matter 1. Suspected fraud involving payments made to Our audit procedures in relation to this vendors matter included, among others, the following: Pursuant to the identification of suspected (cid:120) Reviewed internal investigation report irregular vendor payments during the previous shared by the management; year, the Holding Company initiated an internal examination of the matter. During the course of (cid:120) Informed the Branch Auditor of such examination, certain additional transactions Northern Region about the internal pertaining to the financial years 2022-23 to 2024- investigation conducted by the Holding 25 were identified for further review. Subsequently, the Holding Company appointed Company; an external firm to conduct an independent (cid:120) They reviewed available internal investigation, the final outcome of which is still investigation findings and related awaited. correspondence; The Branch Auditor of the Northern Region was (cid:120) They performed sample verification of informed by us about the internal findings of the settled vendor payments, job files and Holding Company. During the course of their audit procedures, including sample verification of supporting documents made available selected vendor payments, job files and related to them in course of audit; supporting documents, the Branch Auditor (cid:120) They assessed explanations pro [Showing first 8,000 characters — download PDF for full document]