Interim report
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Ref: KRBL/SE/2026-27/53 November 2, 2026 The General Manager Department of Corporate Services BSE Limited Floor 25, Phiroze Jeejeebhoy Towers Dalal Street, Mumbai – 400 001 Scrip Code: 530813 National Stock Exchange of India Limited “Exchange Plaza”, C-1, Block-G Bandra-Kurla Complex Bandra (E), Mumbai-400051 Symbol: KRBL ISIN: INE001B01026 Sub: Outcome of Board Meeting – November 2, 2026 Dear Sir/Madam, Pursuant to the provisions of Regulation s 30 and 33 (3) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), and other applicable provisions, the Board of Directors of the Company at its meeting held today, i.e., November 2, 2026 have , inter alia, considered and approved Unaudited Financial Results (Standalone and Consolidated) of the Company for the second quarter (Q 2) and half year ended September 30, 2026 , along with the Limited Review Report issued by M/s Walker Chandiok & Co LLP, Statutory Auditors of the Company, are enclosed herewith. We wish to inform you that the Board Meeting held today commenced at 2:00 P.M. and concluded at 3:45 P.M. The above information will also be available on the Company's website at www.krblrice.com under the head ‘Investor Relations’. You are requested to kindly take the same on record. Thanking you, Yours Faithfully, For KRBL Limited Shubham Kandhway Company Secretary & Compliance Officer M. No. – F10757
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Walker Chandiok &Co LLP Walker Chandiok & Co LLP Unit No .2, Second Floor , BPTP Capital City , Plot No - 2B, Sector 94, Noida Gautam Buddha Nagar- 20 1 3 01 Uttar Pradesh, India T +91 120 485 5900 F +91 1 20 485 5902 Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Financial Results of KRBL Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the of Board Directors of KRBL Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results ('the Statement ') of KRBL Limited ('the Company') for the quarter ended 30 September 2026 and the year to date results for the period 1 April 2026 to 30 September 2026 being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations '). 2. The 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 ('the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements 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 . 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 the Standards on Auditing specified under section 143(10) of the Act, 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 . 'Ge�""°'"� 'l • K- el L- ·'o .: '< 8 & er cu Chartered Accountants Offices in Ahmedabad, Bengaluru, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Hyderabad, Indore, Kochi, Kolkala, Mumbai, New Delhi, Noida and Pune Walker Chandiok & Co LLP is registered with limited liability with identification number AAC-2085 and has its registered office at L 41, Connaughl Circus, Outer Circle, New Delhi, 110001, India Walker Chandiok &Co LLP Walker Ghandiok & Co LLP Unit No.2, Second Floor, BPTP Capital City, Plot No - 28, Sector 94, Noida Gautam Buddha Nagar- 20130'1 Uttar Pradesh, lndia T +91 120 485 5900 F +91 120 485 5902 lndependent Auditor's Review Report on Standalone Unaudited Quarterly Financial Resutts and Year to Date Financial Results of KRBL Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the of Board Directors of KRBL Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results ('the Statement') of KRBL Limited ('the Company') for the quarter ended 30 September 2026 and the year to date results for the period 'l April 2026 to 30 September 2026 being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations ,2015 (as amended) ('Listing Regulations'). 2. The 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 lndian Accounting Standard 34, lnterim Financial Reporting ('lnd AS 34'), prescribed under section '133 of the Companies Act, 2013 ('the Act'), and other accounting principles generally accepted in lndia and is in compliance with the presentation and disclosure requirements 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 lnterim Financial lnformation Performed by the lndependent Auditor of the Entity, issued by the lnstitute of Chartered Accountants of lndia. 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 the Standards on Auditing specified under section 143(10)of the Act, 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 Chartered Accounlants ofl¡ces in Ahmedabad, Bengaluru, Chandigah, Chenna¡, Dehradun, Goa, Gurugram, Hyderabad, lndore, Kochi, Kolkala, N¡umbaì, New Delhi, Noida and Pune Walker Chandiok & Co LLP is reg¡stered with l¡miled l¡âb¡l¡ty wilh identif¡calion number AAC-2085 and has ìts registered office al L- 41, Connaught Circus, Outer Circle, New Delhi, 1 10001, India
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Walker Chandiok &Co LLP Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results of KRBL Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (Cont'd) 4. As stated in Note 6 to the accompanying Statement, the Enforcement Directorate ('ED') is investigating one of the Company's Joint Managing Director ('JMD') under the Prevention of Money Laundering Act, 2002, for alleged involvement in Agusta Westland case. Further, the ED has filed criminal complaint and made certain allegations against the Company, KRBL DMCC (a subsidiary of the Company) and JMD. As further described in the said note, a review of the impact of the allegations was performed by an independent professional firm appointed by the Board of Directors and in our view, as per the report of the independent professional firm, there is no conclusive evidence to ascertain impact of the aforesaid matter on the Statement of the Company. Pending the completion of ongoing investigation of the above matter by regulatory authorities, we are unable to comment on any adjustment that may be required to the accompanying Statement in this respect. Our audit report dated 14 May 2026 and review reports dated 13 August 2026 and 13 November 2025 on the standalone financial results of the Company for the year ended 31 March 2026, for the quarter ended 30 June 2026 and for the quarter and half year ended 30 September 2025, respectively, were also qualified with respect to this matter. 5. Based on our review conducted as above, except for the possible effects of the matter described in previous section, 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 Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Walker Chandiok & Co LLP Chartered Accountants Firm's Registration No: 001076N/N500013 ±. ptf Membership No. 502667 UDIN: 26502667NQKELl6238 Place: Noida Date : 2 November 2026 Chartered Accountants Walker Chandiok &Co LLP lndependent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results 9{ XnBL Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations andDisclosure Requirements) Regulations, 2015 (as amended) (Gont'd) 4' As stated in Note 6 to the accompanying Statement, the Enforcement Directorate ('ED') is investigating one of the Company's Joint Managing Director ('JMD') under the prevention ofMoney Laundering Act, 2002, for alleged involvement in Agusta Wesfland case. Further, the ED has filed criminal complaint and made certain allegatiòns against the Company, KRBL DMCC (a subsidiary of the Company) and JMD. As further describèd in the said note, a review of the impact of the allegations was performed by an independent professional firm appointed by the Board of Directors and in our view, as per the report of the independent professional firm, there is no conclusive evidence to ascertain impact of the aforesaid matter on the Statement of the Company. Pending the completion of ongoing investigation of the above matter by regulatory authorities, we are unable to comment on any adjultment that may be required to the accompanying Statement in this respect. Our audit report dated 14 May 2026 and review reports dated 13 August 2026 and 13 November 2025 on the standalone financial results of the Company for itre year ended 3.1 March 2026,1or the quarter ended 30 June 2026 and for the quartei and half year ended 30 September 2025, respectively, were also qualified with respect to this matter. 5. Based on our review conducted as above, except for the possible effects of the matter described in previous section, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurementprinciples laid down in lnd AS 34, prescribed under section '1 33 of the Âct, and other accountingprinciples generally accepted in lndia, has not disclosed the information required to bã disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material-misstatement. For Walker Chandiok & Co LLp Chartered Accountants Firm's Registration No: 001 076N/N50001 3 ,hU¿t'*\'-- RUI¡bne¡< Lakhotia Pártnbr Membership No. 502667 UDIN: 26502667NQK81t6238 Place: Noida Date :2 November2026 r'It € Ghartered Accountants
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Regd. Office: 5190, Lahori Gate, Delhi-110006, CIN: L011110L1993PLC052845, Emall: investor@krblindia.com, website; www.krbtrice.com, Tel.: +91-11-23968328, Fax: +91-11-23968327 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 (Rs, in lakh except as stated otherwise) Quarter ended Half year ended Year ended S. No. Particulars 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1. Income (a) Revenue from operations (b) Other income Total Income 2. Expenses 1,72,736 4,103 1,76,839 1,49,586 6,427 1,56,013 1,51,108 3,006 1,54,114 3,22,322 10,530 3,32,852 3,09,543 5,930 3,15,473 6,09,786 7,003 6,16,789 (a) (b) (c) (d) (e) (f) (9) Cost of materials consumed Purchase of stock-in-trade Changes In inventories of finished goods and stock-in-trade Employee benefits expenses Finance costs Depreciation and amortisation expense Other expenses Total expenses 55,996 586 59,318 5,537 66 2,356 18,070 1,41,929 80,368 1,347 17,743 5,386 78 2,343 13,991 1,21,256 62,854 2,358 43,861 5,363 112 2,290 14,033 1,30,871 1,36,364 1,933 77,061 10,923 144 4,699 32,061 2,63,185 1,32,852 3,317 93,078 10,090 255 4,492 27,999 2,72,083 4,11,642 4,600 25,856 21,113 829 9,107 56,383 5,29,530 3. Profit before tax (1-2) 4. Tax expense (a) Current tax (b) Deferred tax 5. Profit after tax (3-4) 6. Other comprehensive income Items that will not be reclassified to profit or loss Remeasurements (loss)/ gain of defined benefit plans Tax expense impact on above (b) Items that will be reclassified to profit or loss Fair value changes on derivatives designated as cash flow hedqes Tax expense Impact on above Total other comprehensive Income/ {loss) 7, 'Total comprehensive income (5+6) 8. Paid-up equity share capital (face value of Re. 1/- each) 9, Other equity 10. Earnings per equity share ("EPS") (face value of Re.1/- each) (EPS for the quarter and half year are not annualized) (a) Basic (b) DIiuted 34,910 9,163 (152) 25,899 25 (6) 244 (61) 202 26,101 2,289 11.31 11.31 34,757 8,103 591 26,063 25 (6) 439 (111) 347 26,410 2,289 11.39 11.39 23,243 5,986 55 17,202 (17) 4 (121) 31 {103) 17,099 2,289 7.52 7.52 69,667 17,266 439 51,962 50 (12) 683 (172) 549 52,511 2,289 22.70 22.70 43,390 10,917 221 32,252 (35) 9 (83) 21 {88) 32,164 2,289 14.09 14.09 87,259 23,193 (702) 64,768 95 (24) (484) 122 (291) 64,477 2,289 5,77,288 28.30 28.30 (a) SIGNED FOR IDENTIFICATION PURPOSES
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/ £. Regd. Office: 5190, Lahori Gate, Delhi-110006, CIN; L01111DL1993PLC052845, Emall: Investor@rblindla.com, website: www.krbtrice.com, Tel.: +91-11-23968328, Fax: +91-11-23968327 NOTES TO THE STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 1. Operating Segments Disclosure as per Ind AS 108 'Operating Segments"; (Rs, in lakh except as stated otherwise) Quarter ended Half year ended Vear ended S. No, Particulars 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1. Segment revenue (a) Agrl 1,71,534 1,49,187 1,49,330 3,20,721 3,06,187 6,08,790 (b) Energy 7,402 6,535 5,766 13,937 11,739 23,447 Total segment revenue 1,78,936 1,55,722 1,55,096 3,34,658 3,17,926 6,32,237 Inter segment revenue (6,200) (6,136) (3,988) (12,336) (8,383) (22,451) Net segment revenue 1,72,736 1,49,586 1,51,108 3,22,322 3,09,543 6,09,786 2. Segment results (a) Agrl 33,074 33,481 21,573 66,555 39,571 82,529 (b) Energy 2,268 1,759 2,199 4,027 4,713 6,607 Total segment results before tax 35,342 35,240 23,772 70,582 44,284 89,136 Less: Other unallocable expenditures 432 483 529 915 894 1,877 Total profit before tax 34,910 34,757 23,243 69,667 43,390 87,259 3. Segment assets (a) Agri 6,27,809 5,87,679 5,75,688 6,27,809 5,75,688 5,72,694 (b) Energy 44,655 44,606 48,406 44,655 48,406 44,626 (c) Unallocable 44,067 44,067 561 44,067 561 41,246 Total segment assets 7,16,531 6,76,352 6,24,655 7,16,531 6,24,655 6,58,566 4, Segment liabilities (a) Agri 75,392 52,008 62,557 75,392 62,557 66,110 (b) Energy 605 600 358 605 358 605 (c) Unallocable 18,746 17,757 14,474 18,746 14,474 12,274 Total segment liabilities 94,743 70,365 77,389 94,743 77,389 78,989 Segment revenue - Geographical information: (a) Agri India 1,41,814 1,24,827 1,05,965 2,66,641 2,14,306 4,53,281 Rest of the world 29,720 24,360 43,365 54,080 91,881 1,55,509 Sub-total (a) 1,71,534 1,49,187 1,49,330 3,20,721 3,06,187 6,08,790 (b) Energy India 7,402 6,535 5,766 13,937 11,739 23,447 Sub-total (b) 7,402 6,535 5,766 13,937 11,739 23,447 Total (a)+(b) 1,78,936 1,55,722 1,55,096 3,34,658 3,17,926 6,32,237 Inter-segment revenue (6,200) (6,136) (3,988) (12,336) (8,383) (22,451) Total 1,72,736 1,49,586 1,51,108 3,22,322 3,09,543 6,09,786 SIGNED FOR IDENTIFICATION PURPOSES
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, .. ' KRBL@is Regd. Office: 5190, Lahori Gate, Delhi-110006, CIN: L01111DL1993PLC052845, Email: investor@krblindia.com, website: www.krblrice.com, Tel.: +91-11-23968328, Fax: +91-11-23968327 NOTES TO THE STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 2 Standalone Statement of Assets and Liabilities (Rs. in lakh except as stated otherwise) Particulars As at As at 30 September 2026 31 March 2026 (Unaudited) (Audited) A. ASSETS 1. Non-current assets (a) Property, plant and equipment 85,609 86,542 (b) Capital work-in-progress 3,499 1,363 (c) Right-of-use assets 3,290 3,956 (d) Investment property 43,976 41,155 (e) Intangible assets 241 262 (f) Financial assets (i) Investments 427 427 (ii) Loans 12 31 (iii) Other financial assets 1,166 1,114 (g) Other non-current assets 2 925 2 144 Sub total non-current assets 1,41 145 1 36,994 2. Current assets (a) Inventories 2,20,323 3,71,366 (b) Financial assets () Investments 2,88,571 85,992 (in) Trade receivables 46,465 46,283 (iii) Cash and cash equivalents 5,840 10,783 (iv) Bank balances other than cash and cash equivalents above 8,348 1,198 (v) Loans 39 38 (vi) Other financial assets 1,566 1,677 (c) Other current assets 4 234 4 235 Sub total current assets 5,75,386 5,21.572 TOTAL ASSETS (1+2 7 16,531 6,58,566 B. EQUITY AND LIABILITIES 1. Equity (a) Equity share capital 2,289 2,289 [(b) Other equity 6 19.499 5 77 288 Sub total shareholder's fund 6.21 788 5,79,577 Liabilities 2. Non-current liabilities (a) Financial liabilities (I) Lease liabilities 1,512 2,152 (b) Provisions 1,695 1,912 ( c) Deferred tax liabilities (net) 10.841 10.230 Sub total non-current llabilities 14 048 14,294 3. Current liabilities (a) Financial liabilities (I) Borrowings - 13,000 (ii) Lease liabilities 1,834 1,824 (iii) Trade payables - Total outstanding due to micro enterprises and small enterprises 2,608 1,292 - Total outstanding dues of creditors other than micro enterprises 25,757 12,605 and small enterprises (Iv) Other financial liabilities 34,507 28,556 (b) Other current liabilities 6,378 3,820 (c) Provisions 1,929 1,647 'd) Current tax liabilities (net) 7 682 1 951 Sub total current liabilities 80,695 64,695 TOTAL EQUITY AND LIABILITIES (1+2+3) 7,16,531 6,58,566 - + V. LIM SIGNED FOR Q /\ ( rl IDENTIFICATION er my "O PURPOSES ¥ 9 le
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RBI ' I ttul Regd. Office: 5190, Lahori Gate, Delhi-110006, CIN; L011110L1993PLC052845, Email: investor@krblindia.com, website: www.krblrice.com, Tel,: +91-11-23968328, Fax: +91-11-23968327 NOTES TO THE STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF VEAR ENDED 30 SEPTEMBER 2026 3. Standalone Statement of Cash Flows (Rs. in lakh except as stated otherwise) Particulars For the period ended For the period ended 30 September 2026 30 September 2025 (unaudited) (Unaudited) A Cash flow from operating activities Profit before tax 69,667 43,390 Adjustment for ; Depreciation and amortisation expense 4,699 4,492 Loss/(gain) on sale and discard of property, plant and equipment (net) 9 (13) Unrealised foreign exchange (net) (3) (590) Net gain on redemption and fair valuation of investments (3,469) (2,481) Balances written off 1 5 Allowances for doubtful advance 17 Allowance for expected credit loss 104 Loss on modification/termination of lease 4 Liabilities/provisions no longer required, written back (1) (5) Finance costs 144 255 Interest income (5,340) (2,669) Dividend income (114) (15) Operating profit before working capital changes 65,701 42,386 Adjustments for working capital changes : Decrease In Inventories 1,51,043 1,60,543 Increase In trade receivables (279) (6,152) Increase in trade payables 14,470 1,701 Increase In financial and other assets (320) (5,854) Increase in liabilities and provisions 2 729 3.068 Cash generated from operations 2,33,344 1,95,692 Income taxes paid (net) (11 548) (10 231) Net cash flow from operating activities (A) 2 21,796 1.85.461 B Cash flow from Investing activities Payment for acquisition of property, plant and equipment and intangible assets (5,878) (4,477) Payment for acquisition of Investment property (2,821) Proceeds from sales of property, plant and equipment 11 105 Sale of current Investments 4,12,154 1,17,309 Purchase of current Investments (5,17,634) (1,27,935) Loans received/(given) net 18 (9) Proceeds from/(investments in) bank deposits (net) 2 (8,018) Interest received 3,188 95 Dividend Income 114 15 Net cash used in investing activities ( B) (1,10,846) (22,915 C Cash flow from financing activities Repayment of short-term borrowings (net) (13,000) (35,410) Finance costs paid (10) (223) Repayment of principal portion of lease liabilities (936) (800) Payment of Interest portion of lease liabilities (134) (160) Dividend paid (10.300) (8 011) Net cash used in financing activities { C) (24.380) (44.604) D Net increase in cash and cash equivalents during the period (A+B+C) 86,570 1,17,942 Cash and cash equivalents at the beginning of the reporting period 46.435 20 921 Cash and cash equivalents at the end of the reporting period 1 33 005 1 38,863 Notes 1 The above Standalone Statement of Cash Flows has been prepared under the 'Indirect method' as set out in Ind AS 7. Statement of Cash Flows. ' Particulars As at As at 30 September 2026 30 September 2025 2. Cash and cash equivalents comprise of: Cash and cash equivalents 5,840 2,808 Add: Balances in liquid investments 1 27 165 1 36 055 Cash and cash eauivalents in Standalone Statement of Cash Flows 1 33 005 1 38.863 SIGNED FOR IDENTIFICATION PURPOSES
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Regd. Office: 5190, Lahori Gate, Delhi-110006, CIN: L01111DL1993PLC052845, Emall: cs@krblindia.com, website: www.krblrice.com, Tel,: +91-11-23968328, Fax: +91-11-23968327 NOTES TO THE STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 4 The above standalone financial results of KRBL Limited ("the Company") have been prepared In accordance with the recognition and measurement principles lald down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind As 34"), prescribed undef section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted In India and In accordance with the Regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulation"). The above standalone financial results for the quarter and half year ended 30 September 2026 have been reviewed by the Audit committee and approved by the Board of Directors at their respective meetings held on 02 November 2026. 5 The statutory auditors have carried out a limited review of standalone unaudited financial results of the Company for the quarter and half year ended 30 September 2026, in accordance with Regulation 33, of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 6 Directorate of Enforcement ('ED') registered an Enforcement Case Information Report (ECIR) in 2014 and subsequently Flied a criminal complaint In the year 2021 alleging commission of an offence under Section 3 of the PMLA, 2002 against the Company, KRBL DMCC (a subsidiary of Company) and one of the Joint Managing Director (JMD) of the Company for certain transactions assumed to be undertaken In the prior years. As per criminal complaint filed by the ED, It is alleged that M/s Rawasl Al Khaleej General Trading LLC ('RAKGT') had received proceeds of crime of USD 24.62 million In AgustaWestland case during the period 2008-2010 which In turn had been transferred to the Company through KRBL DMCC. Based on the affidavit Flied by Balsharaf Group (one of the Customer of the Company) In the Hon'ble High Court of Delhi, the amount of USD 24.62 million had been received by RAKGT In the account of Balsharaf Group. However, ED had attached 1,43,33,221 shares of Balsharaf Group held In KRBL Limited. The Company had appointed an Independent professional firm ('IP') to review the aforesaid allegations and to assess the impact, If any, on the Statement of the Company In earlier years. Post review of the allegations, the IP had issued a report to the Board or Directors which was discussed and approved in their prevlously held meeting, wherein the Board of Directors had responded to the observations contained therein and basis that no further action was proposed. The said case Is pending before the Special Court and Is listed on the given dates In its regular course. The proceedings are at the Initial stage of service of summons on the remaining unserved accused. While the outcome of any judicial proceeding Is inherently uncertain and Incapable of precise prediction, the management considering the present facts, opinion from Independent legal counsel and other available Information has not identified any adjustment or additional disclosure Is required In the accompanying Statement. The auditors of the Company have qualified their review report on the aforementioned Issue for the quarter and half year ended 30 September 2026. 7 Figures of previous period have been regrouped/rearranged wherever necessary. The Impact of the same Is not material to the users of the Statement. For and on behalf of Board of Directors of KRBLLI� An�,t•"m"pU/ Jo lnaqlng Director DI 00030160 Place: Nolda Date : 02 November 2026 SIGNED FOR IDENTIFICATION PURPOSES
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Walker Chandiok &Co LLP Walker Chandiok & Co LLP Unit No 2, Second Floor, BPTP Capital City, Plot No- 28, Sector 94, Noida Gautam Buddha Nagar- 201301 Uttar Pradesh, India T+91 120 485 5900 F +91 120 485 5902 Walker Chandiok & Co LLP limited liability with identifica AAC-2085 and has ts register 41 Connaught Circus, Outer Circle, New Del», 110001, India Chartered Accountants Offices in Ahrnedabad, Bengaluru, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Hyderabad, Indore, Kochi, Kolkata, Mumbai New Delhi, Noida an Pune Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of KRBL Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of KRBL Limited 1. We have reviewed the accompanyi ng statement of consolidated unaudited financ ial results ('the Statement ') of KRBL Limited ('the Holding Company') and its subsidiaries (the Holding Company and its subsidiaries together referred to as 'the Group') , (refer Annexure 1 for the list of entities included in the Statement) for the quarter ended 30 September 2026 and the consolidated year to date results for the period 1 April 2026 to 30 September 2026, 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) ('Listing Regulations') 2. This Statement , which is the responsibil ity of the Holding Company 's manageme nt 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 ('Ind AS 34), prescribed under section 133 of the Companies Act, 2013 ('the Act'), and other account ing principles generally accepted in I ndia and is in co mpliance with the presentat ion and disclos ure re quirements of Re gulation 33 of the Listin g Regul ations. Our re sponsi bili ty is to express a conc lusion on the Statement based on our review . 3. We conducted our review of the Statement in accordance with the Standard on Revi ew Engagements (SRE) 2410 , Review of Interim Financial Information Performed by the Indepe ndent Auditor of the En tity , issued by the Instit ut e of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsi ble for financial and account ing matters, and applying analytical and other review procedures A review is substantia lly less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, 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 S Regulation 33 (8) of the Listing Regulations, to the extent applicable . Walker Chandiok &Co LLp [ve a.ls9 ne-rlo¡1ed procedures in accordance with the circurar isRegulation 33 (B) of the Listing Regurations, to the extent "ópr"ãor" Walker Chandiok & Co LLp Unit No.2, Second Floor, BPTP Capitat City, ptot No - 28, Sector 94, Noida Gautam Buddha Nagar- 20130.1 Uttar Pradesh, lndia T +91 120 485 S9OO F +91 120 48S 5902 lndependent Auditor's- Review Report on Gonsolidated unaudited euarterly FinancialResults and Year to Date Results ot kReL Limited p"r*ãnt to the Regulation 33 of the sEBl(Listing obligations and Disclosure Requirementsjn"gul"i¡ons, 20ls (as amended) To the Board of Directors of KRBL Limited 1' We have reviewed the a:.colpanying statement of consolidated unaudited financiat results (,thestatement') of KRBL Limited lirrJ Hotoins c;;¡;;i;iåno its subsidiariàs -1gre Hotdinscompany and its subsidiaries together referred to aé 'tnâ'cioup,¡, (refer Annexure 1 for the tistof entities included in the statãment) for the qràitài-".àed 30 september 2026 and theconsolidated year to date results tor ine period'l nprtt-dÀza to 30 septero"i zozo, o"ingsubmitted by the HoldingCompany pursuant to the requirements of Regutation 33 of the SEBI [ått|]åSljlyations and-Disclosurâ'RequirementsJ nJgubiionr, 2o1s ïãs;menàeol (,Listrns 2' This statement, which ¡s the responsibility of the Hording company,s management andapproved by the Holding company's Board of Directors, À"r n""n prepared in accordance withthe recognition and measuremeñt principles laid down -iÁ lnoi"n Accounting standard 34,lnterim Financial Reporting ('lnd AS's4'¡, pr"r"ribed under section 133 of the ðompanies Act,2013 ('the Act'), and otñer accounting principtes genãråily accepted in tndia and is incompliance with the presentation ano oiéciosuró r""q;i*runts of Regulation à3 ot the ListingRegulations our responsibility is to express a conclusion on the statement based on ourreview. 3' we conducted our review of the statement in accordance with the standard on ReviewEngagements (sRE) 2410, Review of lnterim Fr;;;iai tnformation perrormeo by thelndependent Auditor of the Entity, issued by the rnst¡tuié ãichartered Accountants of tndia. Areview of interim financial information consists of making inquiries, primarily of personsresponsible for financial and accounting matters .no åöpìving analytical and other reviewprocedures A review,is substantially lesð in scope'ttran a-n-åudit conducted in accordance withthe standards on Auditing specified under sectiãr ì¿itroiãitn" Act, and consequengy, doesnot enable us to obtain assurance that we would oecome aware of all significant matters thatmight be identified in an audit. Accordingry, we do noiârprur. an audit opinion. sued by the SEBI Chartered Accounlants Walker Chandiok & Co LLp is limited liab¡l¡ty with identif¡cat¡on AAC-2085 and has ¡ts regrslered 41. Connaught Circus, ifftjJilll,i,:""tfjrtt#alufu chandisah' chennai, Dehfadiln, Goa, cufusram, Hyderabad, rndore, Koch¡, Korkara, Mumbai, Delhr, 1 10001. lndra Outer Circle. New
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Walker Chandiok &Co LLP A ishek Lakhotia Parther Me bership No. 502667 UDIN: 26502667QTEQWC5413 Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of KRBL Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (Cont'd) 4. As stated in Note 6 to the accompanying Statement, the Enforcement Directorate ('ED') is investigating one of the Holding Company's Joint Managing Director ('JMD') under the Prevention of Money Laundering Act, 2002, for alleged involvement in Agusta Westland case. Further, the ED has filed criminal complaint and made certain allegations against the Company, KRBL DMCC (a subsidiary of the Holding Company) and JMD. As further described in the said note, a review of the impact of the allegations was performed by an independent professional firm appointed by the Board of Directors and in our view, as per the report of the independent professional firm, there is no conclusive evidence to ascertain impact of the aforesaid matter on the Statement of the Holding Company. Pending the completion of ongoing investigation of the above matter by regulatory authorities, we are unable to comment on any adjustment that may be required to the accompanying Statement in this respect. Our audit report dated 14 May 2026 and review reports dated 13 August 2026 and 13 November 2025 on the consolidated financial results of the Holding Company for the year ended 31 March 2026, for the quarter ended 30 June 2026 and for the quarter and half year ended 30 September 2025, respectively, were also qualified with respect to this matter. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, except for the possible effects of the matter described in previous section, 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 Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements 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. The Statement includes the interim financial results of three subsidiaries, which have not been reviewed by their auditors, whose interim financial results reflect total assets of Rs. 1,801 lakh as at 30 September 2026, and total revenues of Nil and Nil, net profit after tax and total comprehensive income of Rs. 59 lakh and Rs. 71 lakh for the quarter and half year ended 30 September 2026 respectively, cash inflows (net) of Rs. 20 lakh for the period ended 30 September 2026 as considered in the Statement, and have been furnished to us by the Holding Company's management. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, are based solely on such unreviewed interim financial results. According to the information and explanations given to us by the management, these interim financial results are not material to the Group. Our conclusion is not modified in respect of this matter with respect to our reliance on the financial results certified by the Board of Directors . For Walker Chandiok & Co LLP Chartered Accountants Firm's Registration No: 001076N /N5000 13 r-- Place: Naida Date : 2 No vember 2026 Chartered Accountants Walker Chandiok &Co LLP Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of KRBL Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015 (as amended) (Cont'd) 4. As stated in Note 6 to the accompanying Statement, the Enforcement Directorate ('ED') is investigating one of the Holding Company's Joint Managing Director ('JMD') under the Prevention of Money Laundering Act, 2002, for alleged involvement in Agusta Westland case. Further, the ED has filed criminal complaint and made certain allegations against the Company, KRBL DMCC (a subsidiary of the Holding Company)and JMD. As further described in the said note, a review of the impact of the allegations was performed by an independent professional firm appointed by the Board of Directors and in our view, as per the report of the independent professional firm, there is no conclusive evidence to ascertain impact of the aforesaid matter on the Statement of the Holding Company. Pending the completion of ongoing investigation of the above matter by regulatory authorities, we are unable to comment on any adjustment that may be required to the accompanying Statement in this respect. Our audit report dated 14 May 2026 and review reports dated 1 3 August 2026 and 1 3 November 2025 on the consolidated financial results of the Holding Company for the year ended 31 March 2026,for the quarter ended 30 June 2026 and for the quarter and half year ended 30 September 2025, respectively, were also qualified with respect to this matter. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, except for the possible effects of the matter described in previous section, 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 lnd AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in lndia, has not disclosed the information required to be disclosed in accordance with the requirements 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. The Statement includes the interim financial results of three subsidiaries, which have not been reviewed by their auditors, whose interim financial results reflect total assets of Rs. 1,801 lakh as at 30 September 2026, and total revenues of Nil and Nil, net profit after tax and total comprehensive income of Rs. 59 lakh and Rs. 7'l lakh for the quarter and half year ended 30 September 2026 respectively, cash inflows (net) of Rs. 20 lakh for the period ended 30 September 2Q26 as considered in the Statement, and have been furnished to us by the Holding Company's management. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, are based solely on such unreviewed interim financial results. According to the information and explanations given to us by the management, these interim financial results are not matertalto the Group. Our conclusion is not modified in respect of this matter with respect to our reliance on the financial results certified by the Board of Directors. For Walker Chandiok & Co LLP Chartered Accountants Firm's Registratron No: 001 076N/N50001 3 A er Me bersh UDIN: 26502667QTEQWC541 3 Place: Noida Date:2 November2026 Ur(FV' Lakhotia ip No. 502667 Chartered Accountants
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Walker Chandiok &Co LLP Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of KRBL Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (Cont'd) Annexure 1 List of entities included in the Statement 1. Holding Company a) KRBL Limited 2. Subsidiary companies a) KRBL FZCO (formerly known as KRBL DMCC); b) KRBL LLC, a subsidiary of KRBL FZCO; and c) KB Exports Private Limited Chartered Accountants Walker Chandiok &Co LLp lndependent Auditot's. Review Report. on consolidated unaudited Quarterly FinancialResults and Year to Date Resuits oîftnår uritãå-pui"ìäit io tre Reguration 33 of the sEBr(Listins obrigarions and Discrosrr" häà-r¡t"ñi;iR;õiäiion",2015 (as amended) (cont,d) Annexure I List of entities included in the Statement l. Hotding Company a) KRBL Limited 2. Subsidiary companies a) KRBL FZCO (formerty known as KRBL DMCC); b) KRBL LLC, a subsidiary of KRBL FZCO; and c) K B Exports private Limited Chartered Accountants
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As, Ate Regd. Office: 5190, Lahori Gate, Delhi-110006, CIN: L011110L19939LC052845, Email: investor@krblindia.com, website: www.kblrice.com, tel: +91-11-23968328, Fax: +91-11-23968327 STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF VEAR ENOED 30 SEPTEMBER 2026 (Rs. in lakh except as stated otherwise) Quarter ended Half year ended Year ended S. No, Particulars 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1. Income (a) Revenue from operations 1,72,736 1,49,586 1,51,108 3,22,322 3,09,543 6,09,786 (b) Other income 4,112 6,436 3,014 10,548 5,946 7,037 Total Income 1,76,848 1,56,022 1,54,122 3,32,870 3,15,489 6,16,823 2. Expenses (a) Cost of materials consumed 55,996 80,368 62,854 1,36,364 1,32,852 4,11,642 (b) Purchase of stock-in-trade 586 1,347 2,358 1,933 3,317 4,600 (c) Changes in inventories of finished goods and 59,318 17,743 43,861 77,061 93,078 25,856 stock-In-trade (d) Employee benefits expenses 5,672 5,512 5,455 11,184 10,268 21,536 (e) Finance costs 66 78 112 144 255 829 (f) Depreclation and amortisation expense 2,360 2,348 2,295 4,708 4,501 9,124 (9) Other expenses 17,946 13,858 13,935 31,804 27,811 55,941 Total expenses 1,41,944 1,21,254 1,30,870 2,63,198 2,72,082 5,29,528 3. Profit before tax (1-2) 34,904 34,768 23,252 69,672 43,407 87,295 4. Tax expense (a) Current tax 9,163 8,103 5,986 17,266 10,917 23,193 (b) Deferred tax (152) 591 55 439 221 (702) 5. Profit after tax (3-4) 25,893 26,074 17,211 51,967 32,269 64,804 6. Other comprehensive income (a) Items that will not be reclassified to profit or loss Remeasurements (loss)/ gain of defined benefit 25 25 (17) 50 (35) 95 plans Tax expense impact on above (6) (6) 4 (12) 9 (24) (b) Items that will be reclassified to profit or loss Forelqn currency translation reserve 129 (71) 58 116 Fair value changes on derivatives designated as 244 439 (80) 683 (38) (484) cash flow hedges Tax expense impact on above (61) (111) 31 (172) 21 122 Total other comprehensive Income/ (loss) 331 276 (62) 607 (43) (175) 7. Total comprehensive income (5+6) 26,224 26,350 17,149 52,574 32,226 64,629 (a) Net profit attributed to : Owner of the Holding Company 25,893 26,074 17,211 51,967 32,269 64,804 Non controlling Interest 0 0 0 0 0 0 (b) Other comprehensive income attributed to: Owner of the Holding Company 331 276 (62) 607 (43) (175) Non controlling interest 0 0 0 0 0 0 (c) Total comprehensive income attributed to: Owner of the Holding Company 26,224 26,350 17,149 52,574 32,226 64,629 Non controlling interest • 0 0 0 0 0 0 8. Paid-up equity share capital (face value of Re. 1/ 2,289 2,289 2,289 2,289 2,289 2,289 each) 9, Other equity 5,78,360 10. Earnings per equity share ("EPS") (face value of Re.t/- each) (EPS for the quarter and half year are not annualized) (a) Basic 11.31 11.39 7.52 22.70 14.10 28.31 (b) Diluted 11.31 11.39 7.52 22.70 14.10 28.31 Roundetd off to zero SIGNED FOR IDENTIFICATION PURPOSES
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/"-.. KR4 if ,limited Regd. Office: 5190, Lahori Gate, Delhi-110006, CIN: L011110L1993PLC052845, Email: investor@krblindia.com, website: www.krblrice.com, Tel; +91-11-23968328, Fax: +91-11-23968327 NOTES TO THE STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 1. Operating Segments Disclosure as per Ind AS 108 'Operating Segments": (Rs, In lakh except as stated otherwise) Quarter ended Half year ended Year ended S. No. Particulars 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1. Segment revenue (a) Agri 1,71,534 1,49,187 1,49,330 3,20,721 3,06,187 6,08,790 (b) Energy 7,402 6,535 5,766 13,937 11,739 23,447 Total segment revenue 1,78,936 1,55,722 1,55,096 3,34,658 3,17,926 6,32,237 Inter segment revenue (6,200) (6,136) (3,988) (12,336) (8,383) (22,451) Net segment revenue 1,72,736 1,49,586 1,51,108 3,22,322 3,09,543 6,09,786 2. Segment results (a) Agrl 33,068 33,492 21,582 66,560 39,588 82,565 (b) Energy 2,268 1,759 2,199 4,027 4,713 6,607 Total segment results before tax 35,336 35,251 23,781 70,587 44,301 89,172 Less: Other unallocable expenditures 432 483 529 915 894 1,877 Total profit before tax 34,904 34,768 23,252 69,672 43,407 87,295 3. Segment assets (a) Agri 6,28,008 5,87,807 5,75,810 6,28,008 5,75,810 5,72,826 (b) Energy 44,655 44,606 48,406 44,655 48,406 44,626 (c) Unallocable 45,179 45,171 1,603 45,179 1,603 42,340 Total segment assets 7,17,842 6,77,584 6,25,819 7,17,842 6,25,819 6,59,792 4. Segment liabilities (a) Agri 75,479 52,139 62,651 75,479 62,651 66,175 (b) Energy 605 600 358 605 358 605 (c) Unallocable 18,746 17,757 14,474 18,746 14,474 12,274 Total segment liabilities 94,830 70,496 77,483 94,830 77,483 79,054 Seqment revenue - Geographical information; (a) Agri India 1,41,814 1,24,827 1,05,965 2,66,641 2,14,306 4,53,281 Rest of the world 29,720 24,360 43,365 54,080 91,881 1,55,509 Sub-total (a) 1,71,534 1,49,187 1,49,330 3,20,721 3,06,187 6,08,790 (b) Energy India 7,402 6,535 5,766 13,937 11,739 23,447 Sub-total (b) 7,402 6,535 5,766 13,937 11,739 23,447 Total (a)+(b) 1,78,936 1,55,722 1,55,096 3,34,658 3,17,926 6,32,237 Inter-segment revenue (6,200) (6,136) (3,988) (12,336) (8,383) (22,451) Total 1,72,736 1,49,586 1,51,108 3,22,322 3,09,543 6,09,786 (()□c,\",P.ND10-'t" cf 0 4 o 3 e kseso For IDENTIFICATION PURPOSES
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A ii¢ ./lhztitel Regd. Office: 5190, Lahori Gate, Delhi-110006, CIN: L011110L1993PLC052845, Email: investor@krblindia.com, website; www.krblrice.com, Tel.: +91-11-23968328, Fax; +91-11-23968327 NOTES TO THE STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 2 Consolidated Statement of Assets and Liabilities (Rs. In lakh except as stated otherwise) Particulars As at As at 30 September 2026 31 March 2026 (Unaudited) (Audited) A. ASSETS 1. Non-current assets (a) Property, plant and equipment 85,898 86,831 (b) Capital work-in-progress 3,499 1,363 ( c) Right of use assets 3,290 3,956 (d) Investment property 45,088 42,249 (e) Goodwill 16 16 (f) Intangible assets 241 262 (g) Financial assets (i) Loans 12 31 (Ii) Other financial assets 1,166 1,114 (h) Other non-current assets 2 927 2 145 Sub total non-current assets 1,42,137 1,37 967 2. Current assets (a) Inventories 2,20,323 3,71,366 (b) Financial assets (0 Investments 2,88,571 85,992 (ii) Trade receivables 46,465 46,283 (Ill) Cash and cash equivalents 6,085 11,008 (iv) Bank balances other than cash and cash equivalents above 8,360 1,213 (v) Loans 40 38 (vi) Other financial assets 1,616 1,679 ( c) other current assets 4245 4 246 Sub total current assets 575 705 5 21.825 TOTAL ASSETS (1+2) 7 17.842 6.59.792 B. EQUITY AND LIABILITIES 1, Equity (a) Equity share capital 2,289 2,289 (b) Other equity 6.20 634 5 78 360 Equity attributable to the owners of the Holding Company 6,22,923 5,80,649 Non-controlling Interest 89 89 Sub total shareholder's fund 6.23.012 5.80.738 Liabilities 2. Non-current llablllties (a) Financial llabillties (i) Lease liabilities 1,512 2,152 (b) Provisions 1,695 1,912 (c) Deferred tax liabilities (net) 10.841 10 230 Sub total non-current liabilities 14,048 14,294 3. Current liabilities (a) Financial llabllltles (I) Borrowings 13,003 (II) Lease llabllltles 1,834 1,824 (ill) Trade payables - Total outstanding due to micro enterprises and small enterprises 2,608 1,292 - Total outstanding dues of creditors other than micro enterprises 25,822 12,676 and small enterprises (Iv) other financial liabilities 34,529 28,547 (b) Other current liabilities 6,378 3,820 (c) Provisions 1,929 1,647 (d) Current tax liabilities (net) 7 682 1 951 Sub total current liabilities 80,782 64 760 TOTAL EOUITY AND LIABILITIES (1+2+3) 7 17.842 6.59792 SIGNED FOR IDENTIFICATION PURPOSES
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� &1.£% Regd. Office: 5190, Lahori Gate, Delhi-110006, CIN; LO11110L1993PLC052845, Email: investor@krblindla.com, website: www.krblrice.com, Tel.: 491-11-23968328, Fax; +91-11-23968327 NOTES TO THE STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 3. Consolidated Statement of Cash Flows (Rs. in lakh except as stated otherwise) Particulars For the period ended For the period ended 30 September 2026 30 September 2025 (Unaudited) (Unaudited) A Cash flow from operating activities Profit before tax 69,672 43,407 Adjustment for : Depreciation and amortisation expense 4,708 4,501 Loss/(gain) on sale and discard of property, plant and equipment (net) 9 (13) Unrealised foreign exchange (net) (3) (545) Net gain on redemption and fair valuation of Investments (3,469) (2,481) Balances written off 1 5 Allowances for doubtful advance 17 Allowance for expected credit loss 104 Loss on modification/termination of lease 4 - Llabllltles/provislons no longer required, written back (1) (5) Finance costs 144 255 Interest income (5,340) (2,669) Dividend Income (114) (15) Operating profit before working capital changes 65,715 42,457 Adjustments for working capital changes ; Decrease In Inventories 1,51,043 1,60,543 Increase In trade receivables (279) (6,152) Increase in trade payables 14,463 1,704 Increase in financial and other assets (338) (5,852) Increase In liabilities and provisions 2 761 3 058 Cash generated from operations 2,33,365 1,95,758 Income taxes paid (net) (11.548) (10 231) Net cash flow from operating activities (A) 2 21.817 1.85,527 B Cash flow from investing activities Payment for acquisition of property, plant and equipment and intangible assets (5,878) (4,477) Payment for acquisition of investment property (2,821) Proceeds from sales of property, plant and equipment 11 105 Sale of current Investments 4,12,154 1,17,309 Purchase of current Investments (5,17,634) (1,27,935) Loans received/(given) net 17 (9) Proceeds from/(lnvestments In) bank deposits (net) 5 (8,018) Interest received 3,188 95 Dividend Income 114 15 Net cash used in investing activities (8) (1,10,844) (22,915) C Cash flow from financing activities Repayment of short-term borrowinqs (net) (13,003) (35,410) Finance costs paid (10) (223) Repayment of principal portion of lease liabilities (936) (800) Payment of interest portion of lease liabilities (134) (160) Dividend paid (10.300) (8.011 Net cash used in financing activities (C) (24,383) (44,604) D Net increase in cash and cash equivalents during the period (A+B+C) 86,590 1,18,008 Cash and cash equivalents at the beginning of the reporting period 46.660 21.074 Cash and cash equivalents at the end of the reporting period 1.33 250 1.39.082 Notes: 1 The above Consolidated Statement of Cash Flows has been prepared under the 'Indirect method' as set out In Ind AS 7 - Statement of Cash Flows, Particulars As at As at 30 September 2026 30 September 2025 2 Cash and cash equivalents comprise of: I Cash and cash equivalents 6,085 3,027 Add: Balances In liquid investments 127 165 1.36 055 Cash and cash equivalents in Consolidated Statement of Cash Flows 1 33. 250 139.082 SIGNED FOR IDENTIFICATION PURPOSES
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A I.,,,.,�•(" !'.S • SIGNED FOR IDENTIFICATION PURPOSES Regd, Office: 5190, Lahori Gate, Delhi-110006, CIN: L011110L1993PLC052845, Email: cs@krblindia.com, website: www.krblrice.com, Tel,: +91-11-23968328, Fax: +91-11-23968327 NOTES TO THE STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ANO HALF YEAR ENDED 30 SEPTEMBER 2026 4 The above consolidated financial results of KRBL Limited ("the Hold ing Company") and Its subsidiaries ( the Holding Company and Its subsidiary together referred to as 'the Group') have been prepared In accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind As 34"), prescribed under section 133 of the Companies Act, 2013 read with relevant rules Issued thereunder and other accounting principles generally accepted In India and in accordance with the Regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulation"). The above consolidated financial results for the quarter and half year ended 30 September 2026 have been reviewed by the Audit committee and approved by the Board of Directors at their respective meetings held on 02 November 2026. 5 The statutory auditors have carried out a limited review of consolidated unaudited financial results of the Holding Company for the quarter and half year ended 30 September 2026, In accordance with Regulation 33, of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 6 Directorate of Enforcement ('ED') registered an Enforcement Case Information Report (ECIR) in 2014 and subsequently filed a criminal complaint in the year 2021 alleging commission of an offence under Section 3 of the PMLA, 2002 against the Holding Company, KRBL DMCC (a subsidiary of Holding Company) and one of the Joint Managing Director (JMD) of the Holding Company for certain transactions assumed to be undertaken In the prior years. As per criminal complaint filed by the ED, it Is alleged that M/s Rawasi Al Khaleej General Trading LLC ('RAKGT') had received proceeds of crime of USD 24.62 million in AgustaWestland case during the period 2008-2010 which In turn had been transferred to the Holding Company through KRBL DMCC. Based on the affidavit filed by Balsharaf Group (one of the Customer of the Holding Company) In the Hon'ble High Court of Delhi, the amount of USD 24.62 million had been received by RAKGT In the account of Balsharaf Group. However, ED had attached 1,43,33,221 shares of Balsharaf Group held In KRBL Limited. The Holding Company had appointed an independent professional firm ('IP') to review the aforesaid allegations and to assess the impact, if any, on the Statement of the Holding Company in earlier years. Post review of the allegations, the IP had issued a report to the Board of Directors which was discussed and approved In their previously held meeting, wherein the Board of Directors had responded to the observations contained therein and basis that no further action was proposed. The said case Is pending before the Special Court and Is listed on the given dates in Its regular course. The proceedings are at the Initial stage of service of summons on the remaining unserved accused. While the outcome of any judicial proceeding is Inherently uncertain and Incapable of precise prediction, the management considering the present facts, opinion from Independent legal counsel and other available Information has not identified any adjustment or additional disclosure Is required In the accompanying Statement. The auditors of the Company have qualified their review report on the aforementioned Issue for the quarter ended and half year ended 30 September 2026. 7 Figures of previous period have been regrouped/rearranged wherever necessary. The impact of the same is not material to the users of the Statement. For and on behalf of Board of Directors of KRBLLimlJ\ A ,ggt• k%.,lo»it».dos' Joh Managin Director DI : 00030160 Place: Nolda Date: 02 November 2026