Interim report
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Fine Organic Industries Limited Regd . Office Fine House , Anandji Street , Off M. G. Road , Ghatkopar East , Mumbai 400 077 , India . CIN Tel L24119MH2002 PLC136003 + 91-22-2102 5000 Email : info@fineorganics.com Web : www.fineorganics.com FINE ORGANICS Date : August 07 , 2026 To BSE Limited Phiroze Jeejeebhoy Towers , Dalal Street , Mumbai - 400 001 Security Code : 541557 To National Stock Exchange of India Limited Plot No. C / 1 , " 6 " Block , Exchange Plaza Bandra Kurla Complex , Bandra ( East ) Mumbai 400 051 Symbol : FINEORG Dear Sir / Madam , Sub : Outcome of Board Meeting We wish to inform you that the Board of Directors of the Company , at its meeting held today i.e. August 07 , 2026 , has , inter alia , considered and approved the Standalone and Consolidated Unaudited Financial Results of the Company for the quarter ended June 30 , 2026 . A copy each of the above Unaudited Financial Results as reviewed by the Audit Committee and approved by the Board is enclosed for your information and record . Further , pursuant to Regulation 33 ( 3 ) ( c ) ( i ) of SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 we are also forwarding a copy of the ' Limited Review Report ' , as received from our Statutory Auditors , M / s . CNK & Associates LLP , Chartered Accountants on the above Financial Results . The above results are also being uploaded on the Company's website at https://www.fineorganics.com/ . The Board meeting commenced at 12 noon and concluded at 03:35 p.m . You are requested to kindly take the same on your records . Thanking You , For Fine Organic Industries Limited Panka Pooja Lohor ORGANIC FINE Company Secretary and Compliance Officer Membership No. A28397 Encl : as stated DUSTRIES MUMBAI ★ ם
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IChartered Accountants CNK & Associates LLP Independent Auditor's Limited Review Report on Quarterly Unaudited Standalone Financial Results of Fine Organic Industries Limited (the "Company") pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Fine Organic Industries Limited 1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of Fine Organic Industries Limited (the "Company") for the quarter ended June 30, 2026, (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (as amended), including relevant circulars issued by the SEBI from time to time (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 as amended from time to time and other accounting principles generally accepted in India and in compliance with the presentation and disclosure requirement of 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 (ICAI). This standard requires that we plan and perform the review to obtain limited assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of 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 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 and procedures performed as stated in paragraph 3 above and based on the considerations referred to in the Other Matters paragraph below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the applicable Indian Accounting Standards and other recognized accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended), including the manner • hich it is to be disclosed, or that it contains any material misstatement. ssOCio ci BA co creci Acc,9`° Mistry Bhavan, 3rd Floor, Dinshaw Vachha Road, Churchgate, Mumbai 400 020. Tel: +91 22 66 501-502, Narain Chambers, M.G. Road, Vile Park (E), Mumbai 400 057. Tel: +91 22 6250 7600 Website: wwwcnkindia.com MUMBAI I CHENNAI I YADODARA I AHMEDABAD I GIFT CITY I GURU GRAM I BENGALURU I DELHI I PUNE I KOLKATA I DUBAI I ABU DHABI I SHARJAH
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CNK & Associates LLP Chartered Accountants 5. Attention is drawn to the fact that the unaudited standalone financial results of the Company for the quarter ended June 30, 2025, were reviewed by the predecessor auditor. The predecessor auditor has expressed an unmodified conclusion vide their report dated August 8, 2025 on these reviewed standalone financial results. 6. Attention is drawn to the fact that the accompanying Statement includes the results for the quarter ended March 31, 2026 being the balancing figures between the audited figures in respect of full financial year ended March 31, 2026 and the published unaudited year to date figures up to the third quarter of the financial year 2025-26, which were subjected to a limited review by us, as required under the Listing Regulations. For & Associates LLP Cha d ccountants Firm`.gjation No. 101961W/W100036 anish ampat Partner Membership No. 10168 UDIN: 2 6 1 0 1 68'-i 8-K k Place: Mumbai Date: August 7, 2026 550014 7•4ca, MUMBAI ,;;# red Act s 53 3 8 Ia if Mistry Bhavan, 3rd Floor, Dinshaw Vachha Road, Churchgate, Mumbai 400 020. Tel: +91 22 6623 0600 501-502, Narain Chambers, M.G. Road, Vile Park (E), Mumbai 400 057. Tel: +91 22 6250 7600 Website: www.cnkinclia.com MUMBAI I CHENNAI I VADODARA I AHMEDABAD I GIFT CITY I GURUGRAM I BENGALURU I DELHI I PUNE I BOLKATA I DUBAI I ABU DHABI I SHARJAH
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Fine Organic Industries Limited Regd. Office Fine House, Anandji Street Off M. G. Road, Ghatkopar East, Mumbai 400 077, India. CIN : L24119MH2002PLC136003 Tel : + 91-22-2102 5000 Fax : + 91-22-2102 8899 / 2102 6666 Email : info@fineorganics.com Web: www.fineorganics.com FINE ORGANICS Statement of Unaudited Standalone Financial Results for the Quarter Ended June 30, 2026 INR in Crores Quarter ended Year ended Particulars June 30, 2026 March 31, 2026 June 30, 2025 March 31, 2026 Unaudited Audited Unaudited Audited (Refer Note 5) Income Revenue from Operations 668.07 616.30 559.15 2,275.96 Other Income 23.62 34.07 25.90 113.98 Total Income 691.69 650.37 585.05 2,389.94 Expenses Cost of Materials Consumed 391.41 391.49 358.69 1,433.15 Purchases of Stock-in Trade 1.04 - 2.09 4.81 Changes in inventories of Finished Goods, Work in Progress and Stock in Trade (22.55) 4.23 (12.80) 10.50 Employee Benefit Expenses 45.33 40.72 37.72 156.69 Finance Costs 0.73 1.74 0.50 3.04 Depreciation and Amortisation Expenses 12.83 17.00 11.25 53.33 Other Expenses 79.74 68.54 66.21 259.38 Total Expenses 508.53 523.72 463.66 1,920.90 Profit Before Exceptional Items 183.16 126.65 121.39 469.04 Exceptional Items (Refer note 2) - - 6.98 6.98 Profit Before Tax 183.16 126.65 128.37 476.02 Tax Expenses Current Tax 47.20 33.45 33.40 126.50 Deferred Tax Charge/(Credit) 0.46 1.80 2.14 1.80 Short / (Excess) Provision for earlier period/years - 1.33 - 1.33 Net Profit for the period/year 135.50 90.07 92.83 346.39 Other Comprehensive Income Items that will not be subsequently reclassified to Profit or Loss (0.89) 0.99 (0.78) (0.08) Income Tax relating to Items that will not be subsequently reclassified to the Statement of Profit or Loss 0.23 (0.25) 0.20 0.02 Items that will be subsequently reclassified to the Statement of Profit or 14.51 (9.92) (7.08) (21.42) Loss Income Tax relating to Items that will be subsequently reclassified to the 5.39 Statement of Profit or Loss (3.65) 2.50 1.78 Total Other Comprehensive Income 10.20 (6.68) (5.88) (16.09) Total Comprehensive Income for the period/year 145.70 83.39 86.95 330.30 Earnings per equity share (Face Value of INR 5/- each) i) Basic (in INR) (not annualised for the quarter) 44.19 29.38 30.28 112.97 ii) Diluted (in INR) (not annualised for the quarter) 44.19 29.38 30.28 112.97 Paid up Equity Share Capital, Equity shares FV of INR 5/- each 15.33 15.33 15.33 15.33 Other Equity excluding Revaluation Reserves 2,499.21 Notes to the audited standalone financial results for the quarter ended June 30, 2026: (1) The above unaudited standalone results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in its meeting held on August 7, 2026. The Statutory Auditors have issued an unmodified conclusion on the limited review report on these unaudited standalone financial results. (2) On January 18, 2024, a fire incident at a plant adjacent to the Company's manufacturing facility resulted in damage to certain PP&E and inventories and caused temporary disruption of operations. The Company lodged insurance claims for property damage, inventory losses and business interruption. During the quarter ended June 30, 2025, the Company received Rs. 6.98 crores towards business interruptions as final settlement and the same is disclosed as an exceptional item in the respective quarter. Further, in July 2026, the insurance claim relating to property damage and inventory losses was finally settled at Rs. 4.35 crores, against which interim settlements aggregating to Rs. 1.80 crores was received in earlier periods. Accordingly, necessary adjustments have been made in the standalone financial statements for the quarter ended June 30, 2026 to account for the final claim. ocAT ES z ,),.---------- ,0 \ 5) -47
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Fine Organic Industries Limited Regd. Office Fine House, Anandji Street, Off M. G. Road, Ghatkopar East, Mumbai 400 077, India. CIN : L24119MH2002PLC136003 Tel : + 91-22-2102 5000 Fax : + 91-22-2102 8899 / 2102 6666 Email : info@fineorganics.com Web: www.fineorganics.com FINE ORGANICS (3) The financial results for the current period have been presented after rounding off the figures to the nearest crore rupees, as against the previous practice of rounding off to the nearest lakh rupees. Accordingly, the comparative figures for the quarter ended June 30, 2025 and quarter and the year ended March 31, 2026 have been recast and rounded off to the nearest crore rupees to ensure comparability. The change in presentation has no impact on the reported financial performance of the Company. (4) As per IND AS -108 "Operating Segments", the Company's business activity falls within a single primary business segment viz. "Manufacturing of Specialty Chemicals". (5) The figures for the quarter ended March 31, 2026 represent balancing figures between the audited year to date figures upto March 31, 2026 and the unaudited figures for the nine-months ended December 31, 2025. (6) The unaudited standalone financial results of the Company for the quarter ended June 30, 2025 were reviewed by the predecessor auditor. The predecessor auditor has expressed an unmodified conclusion vide their reports dated August 8, 2025, on these unaudited standalone financial results. (7) Previous year's/period's figures have been regrouped and / or rearranged wherever considered necessary. Place : Mumbai st 7, 2026 1.1.,1 tit, (b. •k- <c) .k. t) MU ,E.0/ °1/4 red Ac For and on behalf of the Board of Directors Jay M. aging Director N:00106919 104
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CNK & Associates LLP Chartered Accountants Independent Auditor's Limited Review Report on the Quarterly Unaudited Consolidated Financial Results of Fine Organic Industries Limited ("the Holding Company") pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Fine Organic Industries Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Fine Organic Industries Limited ("the Holding Company"), which includes its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group"), and joint ventures for the quarter ended June 30, 2026 (the "Statement") attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including relevant circulars issued by the SEBI from time to time (the "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", prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder as amended from time to time and other accounting principles generally accepted in India and in compliance with the presentation and disclosure requirements of Regulation 33 of 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 (ICAI). This standard requires that we plan and perform the review to obtain limited assurance as to whether the Statement is free of material misstatement. 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. 0 L4 $',$$ oc.\ skq Access Bhavan, 3rd Floor, Dinshaw Vachha Road, Churchgate, Mumbai 400 020. Tel: +91 22 6623 0600 501-502, Narain Chambers, M.G. Road, Vile Parle (E), Mumbai 400 057. Tel: +91 22 6250 7600 Website: www.cnkindia.com MUMBAI I CHENNAI I VADODARA I AHMEDABAD I GIFT CITY I GURUGRAMI BENGALURU I DELHI I PUNE I KOLKATA I DUBAI I ABU DHABI I SHARJAH
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CNK & Associates LLP Chartered Accountants 4. The Statement includes the results of the following entities: Sr. No. Name of the Entity Relation 1 Fine Organic Industries Limited Holding Company 2 Fine Organic Industries (SEZ) Private Limited Wholly Owned Subsidiary 3 Fine Organics (USA), Inc. Wholly Owned Subsidiary 4 Fine Organics Americas LLC Wholly Owned Subsidiary 5 Fine Organics Europe BV Wholly Owned Subsidiary 6 Fine Organics FZE Wholly Owned Subsidiary 7 Fine Zeelandia Private Limited Joint Venture 8 Fine Organic Industries (Thailand) Co. Limited Joint Venture 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the considerations referred to in the Other Matters paragraph below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (KIND AS') and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms with the requirement of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. Other Matters a) The accompanying Statement includes unaudited financial information of one subsidiary whose unaudited financial results (before consolidation adjustments), reflect total revenue of Rs. Nil, total net loss after tax of Rs. 3.30 crores and total comprehensive loss of Rs. 3.30 crores for the quarter ended June 30, 2026 as considered in the Statement. The financial results of the said subsidiary, which have been reviewed by other auditors, 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 the said subsidiary, is based solely on the reports of other auditors and the procedures performed by us as stated in paragraph 3 above. b) The accompanying Statement includes unaudited financial information of four subsidiaries whose unaudited financial results (before consolidation adjustments), reflect total revenue of Rs. 120.63 crores, total net profit after tax of Rs. 14.27 crores and total comprehensive income of Rs. 14.27 crores for the quarter ended June 30, 2026 as considered in the Statement. The financial results of these subsidiaries have been furnished to us, as certified 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 is solely based on the management certified financial results. According to the information and explanations given to us by the Holding Company's management, the Unaudited Financial Results of OAT ES 44:, Mistry Bhavan, 3rd Floor, Dinshaw Vachha Road, Churchgate, Mumbai 400 020. Tel: +91 22 6623 C b 501-502, Narain Chambers, M.G. Road, Vile Park (E), Mumbai 400 057. Tel: +91 22 6250 7600 charteie6 Website: wwwcnkindia.com MUMBAI I CHENNAI I VADODARA I AHMEDABAD I GIFT CITY I GURUGRAMI BENGALURU I DELHI I PUNE I KOLKATA I DUBAI I ABU DHABI I SHARJAH
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CNK & Associates LLP Chartered Accountants these Subsidiaries are not material to the Group. c) The accompanying Statement includes unaudited financial information of two joint ventures, whose unaudited financial results reflect the Group's share in net loss after tax of Rs. 1.84 crores and total comprehensive loss of Rs. 1.84 crores, for the quarter ended June 30, 2026, as considered in the Statement. The financial results of these joint ventures have been furnished to us, as certified 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 joint ventures is solely based on the management certified financial results. According to the information and explanations given to us by the Holding Company's management, the Unaudited Financial Results of these joint ventures are not material to the Group. Our conclusion on the Consolidated Financial Results is not modified in respect of the above matters with respect to our reliance on the work done and the report of the other auditors and the financial results/financial information certified by the management. 7. Attention is drawn to the fact that the unaudited consolidated financial results of the Holding Company for the quarter ended June 30, 2025, were reviewed by the predecessor auditor. The predecessor auditor has expressed unmodified conclusion vide their report dated August 8, 2025 on these reviewed consolidated financial results. 8. Attention is drawn to the fact that the accompanying Statement includes the results for the quarter ended March 31, 2026, being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of financial year 2025-26 which were subject to limited review by us, as required under the Listing Regulations. For C K & Associates LLP Charte countants Firm tio No. 101961W W100036 agSOCLAra anis Sa pat Partner 0 Membership No. 10168 UDIN: 26 I 0 i6g 1IP_TI Place: Mumbai Date: August 7, 2026 MUMBAI red AcCC 2,6 2-0 - - Mistry Bhavan, 3rd Floor, Dinshaw Vachha Road, Churchgate, Mumbai 400 020. Tel: +91 22 6623 0600 501-502, Narain Chambers, M.G. Road, Vile Parle (E), Mumbai.400 057. Tel: +91 22 6250 7600 Website: www.cnkindia.com MUMBAI I CHENNAI I VADODARA I AHMEDABAD I GIFT CITY I GURUGRAMI BENGALURU I DELHI I PUNE I KOLKATA I DUBAI I ABU DHABI I SHARJAH
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Fine Organic Industries Limited Regd. Office Fine House, Anandji Street, Off M. G. Road, Ghatkopar East, Mumbai 400 077, India. CIN : L24119MH2002PLC136003 Tel : + 91-22-2102 5OOO Fax : + 91-22-2102 8899 / 2102 6666 Email : info@fineorganics.com Web: www.fineorganics.com get FINE ORGANICS Statement of Unaudited Consolidated Financial Results for the Quarter ended June 30, 2026 INR in Crores Particulars Quarter ended Year ended June 30, 2026 March 31, 2026 June 30,'2025 March 31, 2026 Unaudited Audited Unaudited Audited (Refer Note 5) Income Revenue from Operations 694.17 625.32 588.38 2,365.79 Other Income 24.25 34.60 39.82 116.68 Total Income 718.42 659.92 628.20 2,482.47 Expenses Cost of Materials Consumed 393.41 393.74 360.61 1,440.57 Purchases of Stock-in Trade 1.04 - 2.71 5.93 Changes in inventories of Finished Goods, Work in Progress and Stock in Trade (15.30) (20.48) (12.75) (29.94) Employee Benefit Expenses 46.88 41.82 39.78 163.93 Finance Costs 0.90 2.71 0.52 4.12 Depreciation and Amortisation Expenses 13.82 18.04 11.79 56.41 Other Expenses 92.19 80.41 74.46 302.36 Total Expenses 532.94 516.24 477.12 1,943.38 Profit before share of profit/(loss) of joint ventures and exceptional Items 185.48 143.68 151.08 539.09 Share of profit/(loss) of joint ventures (net of tax) (1.93) (0.90) (0.72) (3.14) Profit Before Tax and exceptional Items 183.55 142.78 150.36 535.95 Exceptional Items (Refer note 2) - 6.98 6.98 Profit Before Tax 183.55 142.78 157.34 542.93 Tax Expenses Current Tax 50.80 37.86 38.01 138.64 Deferred Tax Charge/(Credit) (5.39) (13,89) 2.24 (14.11) Short / (Excess) Provision for earlier period/years 1.33 - 1.33 Net Profit for the period/year 138.14 117.48 117.09 417.07 Other Comprehensive Income Items that will not be subsequently reclassified to the Statement of Profit or Loss (0.89) 0.99 (0.78) (0.03) Income Tax relating to Items that will not be subsequently reclassified to the Statement of Profit or Loss 0.23 (0.25) 0.20 0.02 Items that will be subsequently reclassified to the Statement of Profit or Loss 14.51 (9.92) (7.08) (21.42) Income Tax relating to Items that will be subsequently reclassified to the Statement of Profit or Loss (3.65) 2.50 1.78 5.39 Total Other Comprehensive Income 10.20 (6.68) (5.88) (16.09) Total Comprehensive Income for the period/year Net Profit attributable to 148.34 110.80 111.21 400.98 Equity shareholders of Holding Company 138.14 117.48 117.09 417.07 Non Controlling Interest - - - - Other Comprehensive Income attributable to Equity shareholders of Holding Company 10.20 (6.68) (5.88) (16.09) Non Controlling Interest - Total Comprehensive Income attributable to Equity shareholders of Holding Company 148.34 110.80 111.21 400.98 Non Controlling Interest - - - - Earnings per equity share (Face Value of INR 5/- each) i) Basic (in INR) (not annualised for the quarter) 45.06 38.32 38.19 136.03 ii) Diluted (in INR) (not annualised for the quarter) 45.06 38.32 38.19 136.03 Paid up Equity Share Capital, Equity shares FV of INR 5/- each 15.33 15.33 15.33 15.33 Other Equity excluding Revaluation Reserves 2,649.17 MATEs 40 O \C, IND MUMBAI ."‘ 4SIC . , C>' /ane,ceU NJ> N't
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Fine Organic Industries Limited Regd. Office Fine House, Anandji Street, Off M. G. Road, Ghatkopar East, Mumbai 400 077, India. CIN : L24119MH2002PLC136003 Tel : + 91-22-2102 5000 Fax : + 91-22-2102 8899 / 2102 6666 Email : info@fineorganics.com Web: www.fineorganics.com 00. t.) "0( FINE ORGANICS Notes to the unaudited consolidated financial results for the quarter ended June 30. 2026: (1) The above unaudited consolidated results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Holding Company in its meeting held on August 7, 2026. The Statutory Auditors have issued an unmodified conclusion on the limited review report on these unaudited consolidated financial results. (2) On January 18, 2024, a fire incident at a plant adjacent to the Holding Company's manufacturing facility resulted in damage to certain PP&E and inventories and caused temporary disruption of operations. The Holding Company lodged insurance claims for property damage, inventory losses and business interruption. During the quarter ended June 30, 2025, the Holding Company received Rs. 6.98 crores towards business interruptions as final settlement and the same is disclosed as an exceptional item in the respective quarter. Further, in July 2026, the insurance claim relating to property damage and inventory losses was finally settled at Rs. 4.35 crores, against which interim settlements aggregating to Rs. 1.80 crores was received in earlier periods. Accordingly, necessary adjustments have been made in the consolidated financial statements for the quarter ended June 30, 2026 to account for the final claim. (3) The financial results for the current period have been presented after rounding off the figures to the nearest crore rupees, as against the previous practice of rounding off to the nearest lakh rupees. Accordingly, the comparative figures for the quarter ended June 30, 2025 and the quarter and year ended March 31, 2026 have been recast and rounded off to the nearest crore rupees to ensure comparability. The change in presentation has no impact on the reported financial performance of the Group. (4) As per IND AS -108 "Operating Segments", the Group's business activity falls within a single primary business segment viz. "Manufacturing of Specialty Chemicals". (5) The figures for the quarter ended March 31, 2026 represent balancing figures between the audited year to date figures upto March 31, 2026 and the unaudited figures for the nine-months ended December 31, 2025. (6) The unaudited consolidated financial results of the Group for the quarter ended June 30, 2025 were reviewed by the predecessor auditor. The predecessor auditor has expressed an unmodified conclusion vide their reports dated August 8, 2025, on these unaudited consolidated financial results. (7) Previous year's/period's figures have been regrouped and / or rearranged wherever considered necessary. Place : Mumbai Date : August 7, 2026 so C IA Tss eilefed N6' (0 For a t on beha •f the Board of Directors a en ha ging Director N:00106919 cr O MUMBAI
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Fine Organic Industries Limited Regd. Office Fine House, Anandji Street, Off M. G. Road, Ghatkopar East, Mumbai 400 077, India. CIN : L24119MH2002PLC136003 Tel : + 91-22-2102 5000 Email : info@fineorganics.com Web: www.fineorganics.com B. STATEMENT ON DEVIATION OR VARIATION FOR PROCEEDS OF PUBLIC ISSUE, RIGHTS ISSUE, PREFERENTIAL ISSUE, QUALIFIED INSTITUTIONS PLACEMENT ETC. - Not Applicable. C. FORMAT FOR DISCLOSING OUTSTANDING DEFAULT ON LOANS AND DEBT SECURITIES FINE ORGANICS S.No. Particulars in ₹ crore 1 Loans / revolving facilities like cash credit from banks / financial institutions A Total amount outstanding as on date 0 B Of the total amount outstanding, amount of default as on date 0 2 Unlisted debt securities i.e. NCDs and NCRPS A Total amount outstanding as on date 0 B Of the total amount outstanding, amount of default as on date 0 3 Total financial indebtedness of the listed entity including short-term and long-term debt 0 D. FORMAT FOR DISCLOSURE OF RELATED PARTY TRANSACTIONS (applicable only for half-yearly filings i.e., 2nd and 4th quarter) - NOT APPLICABLE E. STATEMENT ON IMPACT OF AUDIT QUALIFICATIONS (FOR AUDIT REPORT WITH MODIFIED OPINION) SUBMITTED ALONG-WITH ANNUAL AUDITED FINANCIAL RESULTS (Standalone and Consolidated sepHrately) (applicable only for Annual Filing i.e., 4th quarter) - Not Applicable. \>> IND MUMBAI oorn