Interim report
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CCL PRODUCTS (INDIA) LIMITED CORPORATE OFFICE: 8-2-269/4A, Road No. 2, Banjara Hills, Hyderabad- 500034, Telangana, India. +91 40 23730855 REGISTERED OFFICE: Duggirala, Guntur Dist. 522330, A.P., India. | CIN L15110AP1961PLC000874 +918644 277294 | info@continental.coffee | www.cclproducts.com | www.continental.coffee Date: 15.10.2026 To The Listing Department, National Stock Exchange of India Limited Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Bandra – Kurla Complex, Bandra East, Mumbai – 400051. Scrip Code: CCL To The Corporate Relations Department, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400001. Scrip Code: 519600 Dear Sir/Madam, Subject: Outcome of the Board Meeting – Reg. We wish to inform you that the Board of Directors of the Company, at their just concluded meeting, have decided on the following: 1. Approved the Un-audited Standalone Financial Results for the second quarter and half year ended September 30, 2026, as recommended by the Audit Committee and reviewed by the Statutory Auditors. 2. Approved the Un-audited Consolidated Financial Results for the second quarter and half year ended September 30, 2026, as recommended by the Audit Committee and reviewed by the Statutory Auditors. 3. Accepted the resignation of Ms. Sridevi Dasari from the office of Company Secretary & Compliance Officer (Key Managerial Personnel) of the Company with effect from the closing business hours of November 14, 2026. A copy of the resignation letter is attached herewith as Annexure - I. 4. Appointed Mr. Kallepally Bharath Kumar to the office of Company Secretary & Compliance Officer (Key Managerial Personnel) of the Company effective November 15, 2026, as recommended by the Nomination and Remuneration Committee of the Company. The brief profile of Mr. Kallepally Bharath Kumar is attached herewith as Annexure - II Accordingly, we are herewith attaching the following documents in terms of Regulation 33 of SEBI (LODR) Regulations, 2015: 1. Un-audited Standalone and Consolidated Financial Results of the Company for the second quarter and half year ended September 30, 2026. 2. Standalone and Consolidated Statement of Assets and Liabilities as at September 30, 2026. 3. Standalone and Consolidated Cash Flow Statement for the half year ended September 30, 2026.
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CCL PRODUCTS (INDIA) LIMITED CORPORATE OFFICE: 8-2-269/4A, Road No. 2, Banjara Hills, Hyderabad- 500034, Telangana, India. +91 40 23730855 REGISTERED OFFICE: Duggirala, Guntur Dist. 522330, A.P., India. | CIN L15110AP1961PLC000874 +918644 277294 | info@continental.coffee | www.cclproducts.com | www.continental.coffee 4. A certified copy of Limited Review Report on Un-audited Standalone and Consolidated Financial Results for the second quarter and half year ended September 30, 2026, given by the Statutory Auditors. The Board meeting commenced at 06:15 P.M. and ended at 07:50 P.M. This is for your information and necessary records. Regards, For CCL PRODUCTS (INDIA) LIMITED Sridevi Dasari Company Secretary & Compliance Officer
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CCL Products (India) Limited Registered Office : Duggirala, Guntur District, Andhra Pradesh - 522 330 (CIN: L15110AP1961PLC000874) Rs.in Lakhs Standalone financial results for the quarter and half-year ended September 30, 2026 P Parficulars Quarterended | Quarterended | Quarterended | Half-year ended | Hall-year ended Year ended September 30,2026 | June 30,2026 | September 30,2025 | September 30,2026 | September 30,2025 | March 31,2026 Un Audited Un Audited Un Audited Un Audited Un Audited Audited [Income 2) Revenue from operations 68,505.45 57,675.02 55918.02 1,26,180.47 1,09,399.09 2,21,605.13 Total revenue from operations 68,505.45 57,675.02 55,918.02 1,26,180.47 1,09,399.09 2,21,605.13 b) Other income: 574.43 568.92 7,295.34 1,143.35 7,570.25 17,386.46 Total income 69,079.39 58,243.94 63,213.36 1,27,323.83 1,16,969.34 2,38,091.59 2|Expenses ) Cost of materials consumed 43,199.00 41,382.52 35,831.87 84,581.52 64,978.91 1,39,343.37 ) Changes in inventories (507.95) (4,803.99) (2,683.53) (5,311.94) 259.19 (4,594.01) ) Employee benefits expense 3312.18 3217.23 2,956.82 6,529.41 5,556.27 12,477.43 ) Finance costs 1,404.12 1,502.70 1,762.39 2,906.82 361541 6,899.85 €) Depreciation 1,462.15 1,458.69 1,438.37 2,920.84 2,727.74 5,595.57 f; Other expenses 13,978.57 11,811.83 10,254.32 25,790.40 21,030.83 44,357.32 Total expenses (a to ) 62,848.07 54,568.98 49,560.25 1,17,417.05 98,168.35 2,04,079.53 3|Profit before tax (1-2) 6,231.82 3,674.96 13,653.11 9,906.78 18,800.99 34,912.07 4|Tax expenses - Income tax 1,802.23 831.96 1,872.74 2,634.19 3,591.68 6,106.73 - Deferred tax 123.40 603.06 563.92 726.46 846.68 86.47 5|Net profit for the period (3-4) 4,306.19 2,239.94 11,226.45 6,546.13 14,362.63 28,718.88 6|Other comprehensive income 2) (i) Items that will not be reclassified to profit or loss - - - - - (36.40) (i) Income tax relating to items that will not be reclassified to profit or loss - - - - 12.72 b) (i) Items that will be reclassified to profit or loss - - - - - (ii) Income tax relating to items that will be reclassified to profit or loss - - - - - - Total other comprehensive income - - - - - (23.68) 7|Total comprehensive income (5 +6) 4,306.19 2,239.94 11,226.45 6,546.13 14,362.63 28,695.20 8|Paid-up equity share capital 2,670.56 2,670.56 2,663.53 2,670.56 2,663.53 2,670.56 (Rs.2/- per Equity Share) 9|Other equity 1,35,036.94 10|Earnings per share ia) Limitef (Face Value of Rs.2/- each) | ducts dia (a) Basic ccL Pro .} 3.23 1.68 8.43 4.91 10.78 21.56 (b) Diluted For - e 323 168 8.42 491 1077 2154 . 3 SR RASAD RA PF c-é&"ofi{:& Chatrman
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Standalone Financial Results notes: 1 Place Date The above statement of unaudited standalone financial results of CCL Products (India) Limited ("the Company"), which have been prepared in accordance with the Indian Accounting Standards ("Ind AS") prescribed under Section 133 of the Companies Act, 2013 ("the Act) read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India ("SEBI") were reviewed and recommended by the Audit Committee are considered and approved by the Board of Directors at their respective meetings held on October 15, 2026. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results and issued an unmodified report thereon. The Standalone operations of the Company relates to one reportable segment and hence segmental reporting as per Ind AS 108 is not applicable. The Standalone Financial results are reviewed by the Statutory Auditors of the Company as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Other Income forming part of the Standalone Financial Results for the quarter ended September 30, 2025 and March 31, 2026 includes Rs.7,042.12 lakhs and Rs. 9,241.90 lakhs, respectively. This aggregates to Rs.16,284.02 lakhs for the financial year ended March 31, 2026, representing income received from the Company's wholly owned overseas subsidiary, M/s. Ngon Coffee Company Limited, Vietnam. The figures for the corresponding previous periods have been regrouped / reclassified wherever necessary, to make them comparable The results for the Second Quarter and Half year ended September 30, 2026 are also available on Bombay Stock Exchange website, the National Stock Exchange website and on the Company's website. By and on behalf of the Board e 0N Hyderabad Challa Rajendra Prasad 15.10.2026 Executive Chairman DIN: 00702292
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CCT Products (Tndia) Registered Office : Duggirala, Guntur Dist Jimited t, Andhra Pradesh - 522 330 (CIN: L15110AP1961PLC000874) Standalone Balance sheet Rs.in Lakhs Standalone Asat As at SNo Particulars 30 September 2026 | 31 March 2026 Un Audited Audited I |A S Non-current assets (@ Property plant and equipment 86.872.53 88.616.29 (b) Capital work inprogress 50228 346,04 © 3.064.26 315223 @ 0.82 0.82 (© Financial assels (i) Investments 2523388 24.966.44 (ii) Other financial asscts 1,190.49 1.417.66 o Other non current assets 290255 288328 Total non-current assets 1,19.766.81 12138276 Current assets (a) Inventories 58.905.26 62.349.58 (b Financial asscts (i) Trade receivables 43.766.95 51.592.92 (ii) Cash and cash cquivalent 2.766.84 1,050.08 (iif) Other bank balances 103.84 103.84 (iv) Other financial assets 12,621.53 12,406.16 (© Other current assets 16.358.07 7.946.03 (a) (b) (@) (b) (c) (@ (b) (c) Total current assets 1,35,448.61 [Total current liabili TOTAL ASSETS 2,54.289.30 2,56.831.37 EQUITY AND LIABILITIES Equity Equity Share Capital 267056 Other Equity 137917.58 Total Equity 1,40.588.14 1,37,707.50 Liabilities Non-current lia Financial Liabilities (i) Borrowings 1.666.67 1.666.67 (ii) Lease Liabilities 322885 317246 Provisions - 328.35 Deferred tax liabilities (net) 7.953.74 7.227.29 Total non-current 12.849.26 12,394.76 Current liabilities Financial Liabilities (i) Borrowings 50.743.88 57.641.13 (ii) Lease Liabilities - 45.31 (iii) Trade payables () Total outstanding dues of Micro Enterprises and Small Enterprises 209131 1.698.82 (b) Total outstanding dues of creditors other than Micro Enterprises and Small Enterpriscs (884578 LR (iv) Other financial liabilities 25.988.77 24.022.00 Provisions 2264.27 211829 Other current liabilities 1.119.89 1,579.84 1,00,851.90 1,06,729.11 [TOTAL EQUITY AND LIABILITIES 2,54,289.30 2,56,831.37 o 2 " 4 0 270 35 © 5 : =E @ 52 8 4§° S~ og g (w3 &K g8 Bt o 8¢ 2 (<} i,
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Registered Office : Duggi CCL Products (India) Limited la, Guntur Dist (CIN: LI5110AP1961PLC000874) Andhra Pradesh - 522 330 Rs.in Lakhs STANDALONE STATEMENT OF CASH FLOWS Particulars For the period ended 30 September 2026 For the year ended 31 March 2026 Cash Flows from Op: Net profit before tax Adjustments for : Depreciation and amortization expenses Provision for allowance for expected credit loss Other Income Finance cost ing Activities Forcign Exchange loss/(gain) Share based payments Operating profit before working capital changes Changes in operating assets and liabilities: (Increase)/Decrease in Trade Receivables (Increase)/Decrease in Other financial assets (Increase)/Decrease in Inventories (Increase)/Decrease in Other Current Assets e)/Decrease in Other Non Current Assets. /(Decrease) in Trade Payable: se/(Decrease) in Other financial liabilities ¢) in Provisions is¢) in Other Current liabilities in Working Capital Cash generated from operations Income Taxes Paid Net Cash from operating activities Cash flows rom Investing Activities and Adv for Capital Goods Purchase of investments Interest income Dividend income Loans given to subsidary Movement in other bank balances (Net Cash From/ (Used In) Investing Activities Cash flows from Financing Activ Proceeds from issue of share capital es Proceeds of non current borrowings Proceeds/Repayment from current borrowings Repayment of non current borrowings Repayment of principal lease liabilities Finance cost Dividend paid Net Cash From/ (Used In) Financing Activities Net Increase/(Decrease) in cash and cash equivalents Cash and Cash equivalents at the beginning of the year Cash and Cash equivalents at the ending of the year Purchase of Property. plant and equipment (Including CWIP) 9906.78 34912.07 2920.84 5595.57 (113.78), 39.43 (175.50) (16835.55 2906.82 6537.97 (447.00)| (6848.37) 34033 5427 15338.49 234 8386.76 (2463.37)| (159.93) (1173.91) 344432 (7799.37) (8008.24) 1071.97 (19.26) 240.69 (587.45) 9418.87 2078.86 16470.94 (616.56)| 2968.81 (459.95)| (4970.68)| 4058.53 13761.96 19397.02 37217.36 (2200.00) (781.17) 17197.02 32436.18 (1761.23) (2803.20) (131.62) (287.24) 39.68 4528 - 16284.02 171.73 (2830.00) - (26.60) (168144) 10382.26 (6063.92) (19353.53) (833.33), (7264.43) 11.08 (208.74) (2906.82) (6308.25)| (4005.84) (10348.41) (13798.83)| (43483.36) 171675 (666.90) 1050.08 1716.98 2766.84 1050.08 sh and Cash Equivalents include the following for Cash flow purpose Particulars For the period ended For the year ended 30 September 2026 31 March 2026 Cash and Cash Equivalents/ Bank Balances 2870.67 1153.92 Less: Other bank balances (Restricted use) 103.84 103.84 Cash and Cash Equivalents/ Bank Balances 2766.84 1050.08 For CCL Products (India) Limited D 2. C. RAJENDRA PRASAD Executive Chairman TR
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CCL Products (India) Limited Registered Office : Duggirala, Guntur District, Andhra Pradesh - 522 330 (CIN: L15110AP1961PLC000874) Rs.in Lakhs Consolidated financial results for the quarter and half-year ended September 30, 2026 Quarterended | Quarter ended | Quarterended | Half-year ended | Hall-year ended | Year ended Silo Paricolars September 30,2026 | June 30,2026 | September 30,2025 | September 30,2026 | September 30,2025 | March 31,2026 Un Audited Un Audited Un Audited Un Audited Un Audited Audited fincome a) Revenue from Operations 12107624 | 12004262 11267261 24112086 2,18.236.50 445737.34 Total Revenue from operations 12107624 | 1,20,04462 1,12,672.61 2,41,120.85 2,18,236.50 4,45737.34 b) Other Income 523.01 31428 148.41 837.29 388.40 843.12 Total Income 12159924 | 1,20,356.90 1,12,821.02 2,41,958.14 2,18,624.90 4,46,580.45 2[Expenses ) Cost of materials Consumed 77.075.23 81.395.19 77.739.02 1,58.470.42 14246943 2.93,668.35 b) Changes in inventories (1.921.24)| (3551.77) (3.980.57) (5473.01) 2.400.44 (3.275.26) ) Employee benefts expense 504262 5.185.01 472804 1022763 8.912.66 19.281.87 4) Finance Costs 2,598.08 2,866.62 3.262.56 546470 6563162 12,874.99 ) Depreciation 4,047.24 3,900.90 3.889.15 7,948.14 7.244.57 15192.65 ) Other Expenses 19.671.02 17.66120 1447357 3733222 28:837.95 62768.02 Total Expenses (a to f) 10651295 | 1,07.451.15 1,00,111.77 213,970.10 1,96,496.67 4,00510.64 3|Profit before tax (1-2) 15,086.29 12,90175 12,709.25 27,988.04 22,128.23 46,069.82 4|Tax expenses - Income Tax 1.896.84 83124 1.875.53 272808 357172 647778 - Deferred Tax 180.06 38280 747.97 563.86 121991 781.44 5|Profit after tax (3-4) 13,009.40 11,686.72 10,085.75 24,696.11 17,330.60 38,810.60 Share of profit/ (loss) of Associates 157 133 - 2.90 - (072) 6|Profit after tax and share of profit/ (loss) of Associates 13,010.97 11,688.05 10,085.75 24,699.01 17,330.60 38,800.88 7|Other comprehensive income ) () Items that will not be reclassified to profit or loss - - - - (36.40) (il Income tax relating 10 items that will not be reclassified to profitor loss - - - - 1272 b) i) Items that will be reclassified to profit or loss 8.264.73 257152 408.53 1084225 137041 878248 (il Income tax relating 1o tems tha will be reclassified 1o profit or loss - - - - Total other comprehensive income 8,264.73 2571.52 408.53 10,842.25 1,370.41 8,758.80 8{Total Comprehensive income (5 +6) 21,275.70 14,265.57 10,494.28 35,541.26 18,701.01 47,568.67 9|Paid-up Equity Share Capital 267056 267056 2663.53 267056 2663.53 267056 (Rs.2I- per Equity Share) 10[Other Equity 23178492 Net profit for the year 13,008.40 11,686.72 10,085.75 24,696.11 17,330.60 38,810.60 Aributable to: Owiners of the company 13,009.40 1168672 10,085.75 245911 1733060 38.810.60 Non-controlling interest B i = 3 Other comprehensive income for the year 8,264.73 257152 40853 10,842.25 1,370.41 8.758.80 Atributable to: Owiners of the company 8.264.73 257152 40853 1084225 137041 8.758.80 Non-controlling interest : 5 - 3 Total comprehensive income for the year 21,275.70 14,285.57 10,494.28 35,541.26 18,701.01 47,568.67 Atributable to: Owiners of the company 2127570 1426657 10494.28 35,541.26 18.701.01 47,568.67 Non-controlling interest N N B 11[Eamings per share (Face Value of Rs.2/- each) (a) Basic 917 877 751 18.54 13.01 2915 (0) Diluted 975 876 756 18.51 13.00 29.10 For CCL Products (India) Limited CQ%) R Qn C. RAJENDRA PRASAD Executive Chairman
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Consolidated Financial Results notes: 1 Place Date The above statement of unaudited Consolidated financial results of CCL Products (India) Limited ("the Company"), which have been prepared in accordance with the Indian Accounting Standards ("Ind AS") prescribed under Section 133 of the Companies Act, 2013 ("the Act") read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India ("SEBI") were reviewed and recommended by the Audit Committee are considered and approved by the Board of Directors at their respective meetings held on October 15, 2025. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results and issued an unmodified report thereon. The Consolidated unaudited financial results include the financial results of CCL Products (India) Limited and its 5 subsidiaries namely- CCL Food and Beverages Private Limited, Continental Coffee Private Limited, Ngon Coffee Company Limited (Vietnam), Continental Coffee SA (Switzerland) and Jayanti Pte Limited (Singapore), and its associate company - Mukkonda Renewables Private Limited (collectively referred as the "Group"). The Consolidated operations of the Group relates to one reportable segment and hence segmental reporting as per Ind AS 108 is not applicable. The Consolidated Financial results are reviewed by the Statutory Auditors of the Company as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and financials of M/s. Ngon Coffee Company Limited, material overseas Subsidiary of the Company were reviewed by M/s. NSVR & Associates LLP. The figures for the corresponding previous periods have been regrouped / reclassified whereever necessary, to make them comparable. The results for the Second Quarter and Half year ended September 30, 2026 are also available on Bombay Stock Exchange website, the National Stock Exchange website and on the Company's website. Hyderabad Challa Rajendra Prasad 15.10.2026 Executive Chairman DIN: 00702292
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TCT. Products (Tndia) Limited Registered Office : Duggi la, Guntur District, Andhra Pradesh - 522 330 (CIN: LIS 110.AP196 1 PLC000874) Consolidated Balance sheet Rs.in Lakhs Consolidated . Asat As at SNo culars 30 September 2026 | 31 March 2026 Un Audited Audited T |ASSETS Non-current assets @ Property plant and equipment 1,98.974.02 1.99.411.41 (b) Capital work inprogress 516,17 346.04 © Right of use assets 3216.63 332152 (@ Intangible assets 082 0.82 © Financial assets (i) Investments 28952 (ii) Other financial assets 540134 0 Other non current assets 290255 Total non-current assets 2,11,301.05 2,11,701.65 Current assets (@ Inventories 98.471.28 1.04212.13 (b) Financial assets (i) Trade reccivables 7290291 81.689.98 (ii) Cash and cash equivalent 4496267 21.651.56 (iii) Other bank balances 103.84 10383 (iv) Other financial assets 117.95 12118 © Other current assets 20299.60 13.148.75 [Total current assets 22092744 [TOTAL ASSETS 4,48,159.30 4,32,629.09 I [EQUITY AND LIABILITIES Equity @ Equity Share Capital 267056 2670.56 (b) Other Equity 3.660 66 23178492 Total Equity 2,66,331.22 2,34,455.48 Liabilities Non-current liabi @ Financial Liabilities (i) Borrowings 39.219.03 37.673.14 (ii) Lease Liabilities 335659 331595 (b) Provisions 80.91 409.26 © Deferred tax liabilities (net) 8.755.74 819188 Total non-current liabilities 5141227 49,590.23 Current liabilities @ Financial Liabilities (i) Borrowings 80.000.64 91.401.62 (ii) Lease Liabilities - 4531 (iii) Trade payables (a) Total outstanding dues of Micro Enterprises and Small Enterprises 222611 2,144.24 (b) Total outstanding dues of creditors other than Micro Enterprises and Small Enterprises - 525708 (iv) Other financial liabilities 3.8 2522551 (b Provisions 4.26 2,141.18 © Other current liabilities 268 4.398.47 Total current liabilities 581 1,48,583.38 TOTAL EQUITY AND LIABILITIES 4,48,159.30 432,629.09 For CCL Products (India) Limited \ N C. RAJENDRA PRASAD C&i‘))N Executive Chairman
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CCL Products (India) Limited Registered Office : Duggirala, Guntur District, Andhra Pradesh - 522 330 (CIN: L15110AP1961PLC000874) Rs.in Lakhs CONSOLIDATED STATEMENT OF CASH FLOWS For the period ended| For the year ended Particulars 30 September 2026 | 31 March 2026 Cash Flows from Operating Act Net profit before tax 27990.94 46069.10 Adjustments for : Depreciation and amortization expense 7948.14 15192.65 Provision for expenses and expected credit loss 217.19 39.43 Share based payments to employees 340.33 5427 Net foreign exchange loss/(gain) (1139.18)| (7817.48) Other income (158.44) (330.89) Finance cost 5464.70 12874.99 Operating profit before working capital changes 40663.68 66082.07 (Increase)/Decrease in operating assels: se in Trade Receivables 11260.97 (4883.98)| se in Other financial assets 5444 (170.87) 7595.26 1013.83 (6049.24) 10303.07 se in Other Non Current Assets (19.26) 240.69 se/(Decrease) in Trade Payables (15180.12) 3256.92 Increase/(Decrease) in Other financial liabilities 9396.68 16226.42 Increase/(Decrease) in Other Current liabilities and provisions (1645.44) (1438.44) Changes in Working Capital 541329 24527.64 Cash generated from operations 46076.97 90609.71 Income Taxes Paid (2200.00) @78L17) Net Cash from operating activities 43876.97 85828.54 Cash flows from Investing Activities Purchase of Property. plant and equipment (Including CWIP) and advances for capital goods and capital creditors (2530.13) (6979.63), Other income 154.94 330.89 Movement in other bank balances 0.01) (26.60) Purchase of investment 0.00 (286.52) Net Cash From/ (Used In) Investing Activities (2375.19) (6961.88) Cash flows from Financing Activities Proceeds from issuc of share capital - - Proceeds from non current borrowings - - Proceeds from current borrowings (2610.95) (34389.14) Repayment of non current borrowings (9276.57) (17796.94) Repayment of principle portion of lease liabilitics (4.67) (282.36) Finance cost (5669.29) (12874.99) Dividend paid (4005.84) (10348.41) Net Cash From/ (Used In) Financing Activities (21567.32) (75691.84) Net Increase/(Decrease) in cash and cash equivalents 1993446 317482 Cash and Cash equivalents at the beginning of the year 21651.56 9694.26 Effect of currency translation adjustment 3376.64 8782.48 Cash and Cash equivalents at the ending of the year 44962.66 21651.5 Cash and Cash Equivalents include the following for Cash flow purpose Particulars For the period ended| For the year ended 30 September 2026 [ 31 March 2026 (Cash and Cash Equivalents/ Bank Balances 43066.50 21753.39 Less: Other bank balances (Restricted use)) 103.84 103.83 Cash and Cash Equivalents/ Bank Balances 44962.66 21651.56 ° Q P =z J £ ¢ <Lc T L A8 5 . E = £ E@ cE 2 & x9 g A et 3 (&3 ] 43 o é EE — K. e o~ o 8 5 w
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CharteredAccountants Phone : 27814147, 27849305, 27840307 P.B. No. 2102, Flat # 302, Kala Mansion, @/ Ra I | a m Sarojini Devi Road, Secunderabad - 500 003 |‘§ E-mail : ramanathamandrao@gmail.com IND Independent Auditor’s Report on Standalone Unaudited Quarterly and Year to date Financial Results of M/s CCL PRODUCTS (INDIA) LIMITED Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 TO THE BOARD OF DIRECTORS OF CCL PRODUCTS (INDIA) LIMITED We have reviewed the accompanying statement of Standalone unaudited financial results of M/s CCL PRODUCTS (INDIA) LIMITED for the Quarter ended 30t September, 2026 and for the Period from 1% April, 2026 to 30" September, 2026. This statement is the responsibility of the Company’s Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements 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. 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 provide 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 as above, nothing has comce to our attention that causes us (0 believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards 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. For Ramanatham & Rao Chartered Accountants (V' V Lakshmi Praanna A) Partner ICAI Regn.No.243569 UDIN:D 62435 63 UQK 2R% y#<o Place: Hyderabad Date: 15" Oct, 2026
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P.B. No. 2102, Flat # 302, Kala Mansion, Sarojini Devi Road, Secunderabad - 500 003 E-mail : ramanathamandrao@gmail.com Phone : 27814147, 27849305, 27840307 Independent Auditor’s Review Report on Consolidated unaudited quarterly and vear to date financial results of M/s CCL Product (India) Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015 TO THE BOARD OF DIRECTORS OF CCL PRODUCTS (INDIA) LIMITED 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of CCL Product (India) Limited (“the Parent”) , its subsidiaries and an Associate (the Parent, its subsidiaries and an Associate together referred to as “the Group™), for the quarter ended 30™ September, 2026 and for the period from 1% April, 2026 to 30" September, 2026 (“the Statement”), being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. 2. This Statement, which is the responsibility of the Parent’s Management and approved by the Parent’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, and other accounting principles generally accepted in India. 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 SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.
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"Ramanatham & Rao Chartered Accountants 4. The Statement includes the results of the following entities: Subsidiaries: (i) Jayanti Pte Limited, Singapore (ii) Ngon Coffee Company Limited, Vietnam (iii) Continental Coffee SA, Switzerland (iv) Continental Coffee Private Limited, India (v) CCL Food and Beverages Private Limited, India Associate Entity: (a)Mukkonda Renewables 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 branch auditors and other auditors referred to in paragraph 6 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 Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of 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. 6. We did not review the financial results of 1 (one) subsidiary included in the consolidated unaudited financial results, whose financial results total revenues of Rs. 49,111.90 Lakhs for the quarter ending 30" September, 2026 and Rs. 1,06,671.52 Lakhs for the half year ending 30" September, 2026, total net profit/(loss) after tax of Rs. 5,342.91 Lakhs for the quarter ending 30" September, 2026 and Rs. 14,512.39 Lakhs for the half year ending 30" September, 2026, total comprehensive income/(loss) of Rs. 5,342.91 Lakhs for the quarter ending 30" September, 2026 and Rs. 14,512.39 Lakhs for the half year ending 30" September, 2026 and Cash flows (net) of Rs. 21.611.70 lakhs for the period from 13* April, 2026 to 30" September, 2026, as considered in the consolidated unaudited financial results. These financial results have been reviewed by other auditors whose reports have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, associates and joint ventures, is based solely on the reports of the other auditors and the procedures performed by us stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of the matters.
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Ramanatham &' Rao Chartered Accountants 7. The consolidated unaudited financial results includes the financial results of 4 (Four) subsidiaries which have not been reviewed by their auditors, whose financial results reflect total revenue of Rs. 30,541.50 Lakhs for the quarter ending 30" September, 2026 and Rs. 52,179.81 Lakhs for the half year ending 30" September, 2026, total net profit/(loss) after tax of Rs. 3,635.58 Lakhs for the quarter ending 30" September, 2026 and Rs. 4,396.80 Lakhs for the half year ending 30" September, 2026, total comprehensive income/(loss) of Rs. 3,635.58 Lakhs for the quarter ending 30" September, 2026 and Rs. 4,396.80 Lakhs for the half year ending 30" September, 2026, and Cash flows (net) of Rs. (17.35) Lakhs for the period from 1% April, 2026 to 30™ September, 2026, as considered in the consolidated unaudited financial results. According to the information and explanations given to us by the Management, these financial results are not material to the Group. 8. The consolidated unaudited financial results includes the financial results of (one) Associate which have not been reviewed by their auditors, whose financial results reflect total net profit/(loss) after tax of Rs. 1.57 Lakhs for the quarter ending 30" September, 2026 and Rs. 2.90 Lakhs for the half year ending 30" September, 2026, as considered in the consolidated unaudited financial results. According to the information and explanations given to us by the Management, these financial results are not material to the Group. Our conclusion on the Statement is not modified in respect of the above matter. For Ramanatham & Rao Chartered Accountants FRN: 293 (V V Lakshmi Prasanna A) Partner ICAI Regn.No.243569 @S UDIN:9 2 u3569 P pa QDH Place: Hyderabad Date: 15" October, 2026
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’A WNRAMN L — Date: October 15, 2026 To The Board of Directors CCL Products (India) Limited 8-2-269/4A, Road No. 2 Banjara Hills, Hyderabad — 500034 Respected Sirs/Madam, | hereby tender my resignation as Company Secretary and Compliance Officer of the Company, effective from the closing business hours of November 14, 2026 (last working day), on personal grounds. | want to express my sincere gratitude to the Board and the leadership team for your guidance, support, and the opportunities | have been given during my tenure. It has been a privilege to work alongside such a dedicated group, and | am proud of the progress and milestones we have achieved together. During my remaining time here, | am fully committed to ensuring a smooth transition of my duties. Further, | wish to confirm that there are no material reasons other than those stated above. Yours sincerely /5222 Sridevi Dasari Company Secretary and Compliance Officer CCL Products (India) Limited
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CCL PRODUCTS (INDIA) LIMITED CORPORATE OFFICE: 8-2-269/4A, Road No. 2, Banjara Hills, Hyderabad- 500034, Telangana, India. +91 40 23730855 REGISTERED OFFICE: Duggirala, Guntur Dist. 522330, A.P., India. | CIN L15110AP1961PLC000874 +918644 277294 | info@continental.coffee | www.cclproducts.com | www.continental.coffee Annexure-II Brief Profile Name of the Appointee Mr. Kallepally Bharath Kumar Expertise in Specific Functional areas and experience Kallepally Bharath Kumar is an Associate Member of the Institute of Company Secretaries of India (ICSI), a Law Graduate, and holds a postgraduate degree in Finance (MBA-Finance). He has over six years of professional experience in the areas of corporate governance, finance, compliance, and administration. With his multidisciplinary academic background and practical experience, Mr. K. Bharath Kumar supports the Company in ensuring statutory and regulatory compliance, strengthening corporate governance practices, and facilitating effective corporate administration. He joined the Company in 2024 as Manager – Secretarial Department and has since gained a comprehensive understanding of the Company’s operations and activities. Educational Qualification Company Secretary (ICSI), MBA (Finance), LLB