Interim report
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October 17, 2026 DCS-CRD BSE Limited First Floor, New Trade Wing Rotunda Building, Phiroze Jeejeebhoy Towers Dalal Street, Fort Mumbai 400001 Fax No.2272 3121/2037/2039 Stock Code: 543213 Listing Compliance National Stock Exchange of India Limited Exchange Plaza, 5th Floor Plot No. C/1, ‘G’ Block, Bandra- Kurla Complex Bandra East Mumbai 400051 Fax No.2659 8237/8238 Stock Code: ROSSARI Dear Sir/Madam, Sub.: Outcome of Board Meeting held on Saturday, October 17, 2026 Ref.: Compliance with Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. With regards to the captioned matter and in compliance with the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulation, 2015 (“Listing Regulations”), as amended, this is to inform you that at the meeting of the Board of Directors of the Company (“the Board”) which commenced at 05:48 P.M. and concluded at 06:30 P.M. today i.e. Saturday, October 17, 2026, the Board of Directors of the Company have inter alia approved the following: 1. Unaudited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2026 Copy of Unaudited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2026 along with Statement of Assets and Liabilities and Cash Flow Statement for the half year ended September 30, 2026 are enclosed herewith. The aforesaid results were reviewed by the Audit Committee and subsequently, approved and taken on record by the Board of Directors of the Company. We would further like to inform that the Statutory Auditors of the Company have subjected the aforesaid resu lts to “Limited Review” and the same are enclosed herewith. 2. Approval for leasing of land for setting -up of greenfield manufacturing facilities by Rossari International Limited Company, wholly owned subsidiary of the Company Further, to our intimation dated January 17, 2026, the Board has accorded its approval for the leasing of land by Rossari International Limited Company, a wholly owned subsidiary, for setting up of greenfield manufacturing facility in Kingdom of Saudi Arabia (KSA). Detailed project plan, including nature of the project and overall investment, once finalised will be placed before the Board for approval. Accordingly, the Company shall make further disclosures as required pursuant to Regulation 30 of the Listing Regulations read with SEBI Master Circular no. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 , as and when there are any material developments.
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The same may please be taken on record and suitably disseminated to all concerned. Thanking you, Yours Sincerely, For Rossari Biotech Limited _______________________ Parul Gupta Company Secretary & Head - Legal Membership No.: A38895 Encl.: as above
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Walker Chandiok &.Co LLP Walker Chandiok & Co LLP 42nd Floor, Building Commerz Ill, International Business Park, Oberoi Garden City, Off Western Express Highway, Goregaon (East), Mumbai-400063 T +91 22 6626 2699 Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Rossari Biotech Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results ('the Statement') of Rossari Biotech Limited ('the Holding Company') and its subsidiaries (the Holding Company and its subsidiaries together referred to as 'the Group'), its associate and joint venture (refer Annexure 1 for the list of subsidiaries, associate and joint venture 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 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 ('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. We also performed procedures in accordance with the circular CIR/CFD/CMD1/44/2019 dated 29 March 2019 issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable. 4. Based on our review conducted and procedures performed as stated in paragraph 3 above and upon consideration of the review reports of the other auditors referred to in paragraph 5 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 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 mate_,,r,::::i:,;:.-a~,.__ misstatement. Chartered Accounlants Walker Chandiok & Co LLP is registered with limited liability with identification Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, Gurugram. Guwahati. Hyderabad, Indore, number AAC-2085 and has its registered Kochi. Kolkata, Mumbai, New Delhi, Noida and Pune office at L-41, Connaught Circus, Outer Circle. New Delhi, 110001, India
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Rossari Biotech Limited Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) 5. We did not review the interim financial results of five subsidiaries included in the Statement, whose financial results reflect total assets off 13,130.97 million as at 30 September 2026, and total revenues off 5,231.06 million and f 10,801.73 million, total net profit after tax off 106.23 million and f 189.94 million, total comprehensive income of f 106. 73 million and f 190. 93 million, for the quarter and six months period ended on 30 September 2026, respectively, and cash flows (net) off (20.14) million for the six months period ended 30 September 2026, as considered in the Statement. The Statement also includes the Group's share of net profit after tax of f 4.09 million and f 7.79 million and total comprehensive income off 4.09 million and f 7.79 million, for the quarter and six-months period ended on 30 September 2026, respectively, as considered in the Statement, in respect of an associate, whose interim financial results have not been reviewed by us. These interim financial results have been reviewed by other auditors whose review reports have been furnished to us by the management, and our conclusion in so far as it relates to the amounts and disclosures included in respect of these subsidiaries and associate is based solely on the review reports of such other auditors and the procedures performed by us as stated in paragraph 3 above. Further, of these subsidiaries, one subsidiary company is located outside India, whose interim financial results have been prepared in accordance with accounting principles generally accepted in its country of domicile and which have been reviewed by other auditor under generally accepted auditing standards applicable therein. The Holding Company's management has converted the financial results of such subsidiary from accounting principles generally accepted in its country to accounting principles generally accepted in India. We have reviewed these conversion adjustments made by the Holding Company's management. Our conclusion, in so far as it relates to the balances and affairs of this subsidiary is based on the review report of other auditor and the conversion adjustments prepared by the management of the Holding Company and reviewed by us. Our conclusion is not modified in respect of this matter with respect to our reliance on the work done by and the reports of the other auditors. 6. The Statement includes the interim financial information of three subsidiaries, which has not been reviewed by their auditors, whose interim financial information reflects total assets off 83.12 million as at 30 September 2026, and total revenues off 2.44 million and f 2.44 million, total net loss after tax of f 7.97 million and f 16.77 million, total comprehensive loss off 7.97 million and f 16.77 million, for the quarter and six-months period ended on 30 September 2026, respectively, and cash flows (net) off 2.30 million for the six months period ended 30 September 2026 as considered in the Statement. The Statement also includes the Group's share of net profit after tax off 0.60 million and f 1.47 million, and total comprehensive income off 0.60 million and f 1.47 million for the quarter and six-months period ended on 30 September 2026 respectively, in respect of a joint venture, based on its interim financial information, which have not been reviewed by its auditor, 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 the aforesaid subsidiaries and joint venture, are based solely on such unreviewed interim financial information. According to the information and explanations given to us by the management, these interim financial information 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 Registration No: 001076N/N500013 Bharat Shetty Partner Membership No. 106815 UDIN: 26106815PHKCEl9454 Place: Mumbai Date: 17 October 2026 Chartered Accountanls Walker Chandiok & Co LLP is registered with limited liability with identification number Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Guwahati, Hyderabad, Indore, AAC-20B5 and has its registered office at L- Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune 41 , Connaught Circus , Outer Circle, New Delhi, 110001, India
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Rossari Biotech Limited Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) Annexure 1 List of entities included in the Statement Sr. Particulars No. Subsidiaries 1 Buzil Rossari Private Limited 2 Rossari Consumer Products Private Limited 3 Unitop Chemicals Private Limited 4 Tristar Intermediates Private Limited 5 Rossari Bangladesh Limited (under liquidation) 6 Rossari Global FZCO (Formerly known as Rossari Global DMCC) 7 Rossari International Company Limited 8 Rossari (Singapore) PTE. Ltd. (Incorporated on 18 December 2025) Step down subsidiaries 1 Rossari Biotech Trading FZE 2 Unistar Thai Co. Ltd Joint Venture 1 Hextar Unitop SDN BHD (Joint venture of Unitop Chemicals Private Limited) - Associate 1 Romakk Chemicals Private Limited Chartered Accountanls Walker Chandiok & Co LLP is registered with limited liability with identification number Offices in Ahmedabad. Bengaluru. Bhubaneswar. Chandigarh. Chennai, Dehradun, Goa, Gurugram, Guwahati, Hyderabad, Indore, AAC-2085 and has its registered office at L- Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune 41, Connaught Circus , Outer Circle. New Delhi, 110001, India
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I II Ill IV V VI ROSSARI BIOTECH LIMITED (An ISO 9001:2015, 14001:2015 & 45001:2018 Certified Company) Regd. Office: Rossari House, Golden Oak, LBS Marg, Surya Nagar, Opp . Mahindra Showroom, Vikhroli (W) Mumbai-400079 T +91-22-6123 3800 F +91-22- 25796982 E info@rossari.com W www.rossari.com CIN: L24100MH2009PLC194818 STATEMENT OF CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 Quarter Ended Half Year ended 30th September, 30th June, 30th September, 30th September, 30th September, Particulars 2026 2026 2025 2026 2025 Unaudited Unaudited Unaudited unaudited Unaudited INCOME Revenue from operations 6,975.60 6,972.00 5,861.07 13,947.60 11,298.23 Other Income 5.99 31.87 16.04 37.86 28.04 Total Income 6,981.59 7,003.87 5,877.11 13,985.46 11,326.27 EXPENSES Cost of materials consumed 4,756.43 5,146.78 4,072.12 9,903.21 7,416.11 Purchase of stock-in-trade 177.86 146.63 293.88 324.49 583.45 Changes in inventories of finished goods, work-in-progress and stock- (161.21) (385.16) (357.45) (546.37) (277.53) in-trade Employee benefits expense 436.16 440.44 377.99 876.60 752.64 Finance costs 86.77 109.77 60.91 196.54 118.19 Depreciation and amortisation expenses 300.96 256.15 182.33 557.11 359.82 Other expenses 896.62 817.11 755.29 1,713.73 1,425.77 Total Expenses 6,493.59 6,531.72 5,385.07 13,025.31 10,378.45 Profit before Share of profit of joint venture, associate, exceptional 488.00 472.15 492.04 960.15 947.82 items and tax [1-11] Share of profit of joint venture and associate 4.69 4.57 4.68 9.26 9.89 Profit before exceptional items and tax [lll+IV) 492.69 476.72 496.72 969.41 957.71 Exceptional items - - VII I Profit before tax [V-VI] 492.69 476.72 496.72 969.41 957.71 VIII Tax Expense Current tax charge 123.10 161.22 160.51 284.32 321.56 Deferred tax charge/ (credit) (19.48) (35.45) (32.55) (54.93) (68.57) Total Tax Expense 103.62 125.77 127.96 229.39 252.99 IX Profit after tax (VII-VIII] 389.07 350.95 368.76 740.02 704.72 X Other comprehensive income / (loss) A Items that will not be reclassified to profit or loss i Remeasurements of the defined benefit plans 0.49 a.so (3.41) 0.99 (6.51) ii Income tax relating to items that will not be reclassified to profit or (0.12) (0.13) 0.86 (0.25) 1.64 loss B Items that will be reclassified subsequently to profit or loss i Exchange difference on translation of foreign operations 8,23 4.20 (0.09) 12.43 1.17 ii Income tax relating to items that will be reclassified to profit or loss (2.07) (1.06) - (3.13) - Total other comprehensive income/(loss) 6.53 3.51 (2.64) 10.04 (3.70) XI Total comprehensive income (IX + X) 395.60 354.46 366.12 750.06 701.02 Profit for the period/year attributable to Owners of the Company 389.07 350.95 368.76 740.02 704.72 Non Controlling Interest - - - - 389.07 350.95 368.76 740.02 704.72 Other Comprehensive lncome/(Loss) attributable to Owners of the Company 6.53 3.51 (2.64) 10.04 (3.70) Non Controlling Interest - - - 6.53 3.51 (2.64) 10.04 (3.70) Total Comprehensive Income attributable to Owners of the Company 395.60 354.46 366.12 750.06 701.02 Non Controlling Interest . . . - 395.60 354.46 366.12 750.06 701.02 Paid up equity share capital (Face value of Rs 2.00 per share) 110.79 110.78 110.73 110.79 110.73 Other equity XII Earnings per equity share (in Rs.) Basic 7.02 6.34 • 6.66 13.36' 12.16' Diluted 7,02" . 6.33 6.65 13.36° 12.74 ~"'':l-- e,\'J\NDIOI(-; dj.: ,.,-...,,..-----....,~ _:Jr \~ I ; f MUMBAI J * ) . ~s ~ it . 1'-')) ...... ....,..,,__~~ . / ~'?eo Acc<S-~ -- RQ_SSARI Rs In million Year Ended 31st March, 2026 Audited 23,963.65 223.78 24,187.43 16,036.78 934.15 (283.66) 1,547.48 285.43 791.24 2,869.87 22,181 .29 2,006.14 19.01 2,025.15 - 2,025.15 612.79 (79.77) 533.02 1,492.13 1.86 (0.47) (0.84) 0.21 0.76 1,492.89 1,492.13 - 1,492.13 0.76 - 0.76 1,492.89 - 1,492.89 110.77 13,222.72 26.95 26.93
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Notes: 1. 2. The financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 17th October, 2026. The consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down under Indian Accounting Standard {Ind AS) 34 on "Interim Financial Reporting" as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3. The consolidated financial results include the financial results of four foreign subsidiaries - Rossari Global FZCO (formerly known as Rossari Global DMCC), Rossari Bangladesh Limited, Rossari International Company Limited and Rossari (Singapore) Pte Ltd (incorporated on 18th December 2025), two step-down foreign subsidiaries - Rossari Biotech Trading FZE and Unistar Thai Co. Ltd. (100% subsidiary of Rossari Global FZCO), four Indian subsidiaries - Unitop Chemicals Private Limited, Tristar Intermediates Private Limited, Buzil Rossari Private Limited and Rossari Consumer Products Private Limited, an associate company - Romakk Chemicals Private Limited and a joint venture company - Hextar Unitop SDN. BHD. (a joint venture company of Unitop Chemicals Private Limited). 4. The Group deals in Specialty chemicals and considering that the nature of products and the predominant risk and returns of the products are similar, the Group considers it as one operating segment. 5. During the quarter ended 30th September, 2026, the Parent Company has allotted 2,500 equity shares of Rs. 2 each pursuant to exercise of options under the approved Rossari Employee Stock Option Plan - 2019. 6. Previous year/ period figures have been regrouped to make them comparable with the current year/ period figures, wherever applicable, which are not material. Place : Mumbai Date: 17 October, 2026 For ROSSARI BIOTECH LIMITED EDWARD MENEZES Executive Chairman DIN:00149205 ~
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ROSSARI BIOTECH LIMITED Consolidated Statement of Assets and Liabilities as at 30th September, 2026 Particulars ASSETS NON-CURRENT ASSETS (a) Property, Plant and Equipment (b) Right of Use Assets (c) Capital Work-in-Progress (d) Goodwill (e) Other Intangible Assets (f) Investments accounted for using the equity method (g) Financial Assets (i) Investments (ii) Other Financial Assets (h) Income Tax Assets (Net) (i) Deferred Tax Assets (Net) U) Other Non-current Assets TOTAL NON- CURRENT ASSETS CURRENT ASSETS (a) Inventories (b) Financial Assets (i) Investments (ii) Trade Receivables (iii) Cash and Cash Equivalents (iv) Bank Balances other than (iii) above (v) Loans (vi) Other Financial Assets (c) Other Current Assets TOTAL CURRENT ASSETS Non-Current Assets classified as held for sale TOTAL ASSETS EQUITY AND LIABILITIES EQUITY (a) Equity Share Capital (b) Other Equity Equity Attributable to Owners of the Company TOTAL EQUITY LIABILITIES NON-CURRENT LIABILITIES (a) Financial Liabilities (i) Borrowings (ii) Lease Liabilities (b) Provisions (c) Deferred Tax Liabilities (Net) TOTAL NON CURRENT LIABILITIES CURRENT LIABILITIES (a) Financial Liabilities (i) Borrowings (ii) Lease Liabilities (iii) Trade Payables a) total outstanding dues of Micro Enterprises and Small Enterprises b) total outstanding dues of Creditors other than Micro Enterprises and Small Enterprises (iv) Other Financial Liabilities (b) Other Current Liabilities (c) Provisions (d) Current Tax Liabilities (Net) TOTAL CURRENT LIABILITIES TOTAL EQUITY AND LIABILITIES ~-i-- As at 30th September, 2026 Unaudited 5,107.34 917.14 1,562 .10 1,187.11 957.66 279.06 0.11 97.06 118.86 172.43 189.02 10,587.89 4,439 .85 300.22 5,536.69 844.44 264.30 9.82 64.02 1,547.40 13,006.74 23,594.63 110.79 13 965.18 14,075.97 14,075.97 820.81 171.71 95.05 402.11 1,489.68 2,796.91 91.13 303.35 3,132.50 1,238.52 260.47 87.65 118.45 8 028.98 23,594.63 Rs. In million As at 31st March, 2026 Audited 4,665.03 940.35 1,733.01 1,187.11 1,052.02 269.82 2.12 88.48 119.79 149.43 243.99 10,451.15 4,045.45 351.00 5,574.13 753.07 169.07 11.53 59.16 1395.59 12,359.00 77.77 22,887.92 110.77 13 222.72 13,333.49 13 333.49 943.26 202.53 82.60 430.46 1658.85 3,136.60 76.98 358.53 2,875.99 1,160.07 114.18 83.23 90.00 7 895.58 22,887.92
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ROSSARI BIOTECH LIMITED Consolidated Statement of Cash Flow for the half year ended 30th September, 2026 Particulars A Cash flows from operating activities Profit before tax Adjustments for: Depreciation and amortization expenses Gain on disposal of property, plant and equipment (net) Allowance for expected credit loss (net) Debit balances written off Share-based payments expenses Liabilit ies no longer required written back Finance Costs Interest Income Share of profit in Joint Venture/Associate Net gain on sale/fair value of investments Net Unrealised foreign exchange loss/(gain) Operating profit before working capital changes Working Capital changes: (Increase) in Trade Receivables and other assets (increase) in Inventories lncrease/(Decrease) in Trade Payables and other liabilities Cash generated from Operations Income taxes paid (net of refunds) Net cash generated from/(used in) operating activities B Cash flows from investing activities Net redemption from Mutual Funds Interest Received Purchase of property, plant and equipment and other intangible assets Proceeds from sale of property, plant and equipment Increase in bank balances not considered as cash and cash equivalents (net) Net cash used in investing activities C Cash flows from financing activities Repayment of long term borrowings Proceeds from long term borrowings (net of expenses) (Repayment)/Proceeds from short term borrowings (net) Interest paid Principal Payment of lease liabilities Payment of interest on lease liabilities Proceeds from Issue of equity shares Dividend paid on equity shares Net cash (used in)/ generated from financing activities Net increase/(decrease) in cash and cash equivalents (A+B+C) Opening Cash and cash equivalents Effects of exchange rate changes on the balance of cash and cash equivalents held in foreign currencies Closing Cash and cash equivalents -& l--- UPi1'" •. iy ·k • -1:..,. , ,1,f,, . ,· Rs. In million For the half year ended For the half year ended 30th September, 2026 30th September, 2025 969.41 957.71 557.11 359.82 {21.89) (1.82) 27.99 2.50 0.49 14.83 15.99 (0.09) 199.90 111.48 (8.82) (6.56) {9.26) (9.89) {3.50) (7.13) 4.28 (39.47) 1,730.45 1,382.63 (158.34) (976.08) (394.40) (261.24) 391.45 (83.97) 1,569.16 61.34 (254.93) (311.66) 1,314.23 (250.32) 56.28 380.21 8.38 7.65 (573.83) (1,417.87) 103.54 2.41 (89.70) (35.61) (495.33) (1,063.21) {152.04) 29.59 187.55 (339.69) 1,171.11 (186.61) (88.62) {40.13) {14.39) {11.78) (12.81) 4.57 1.36 (27.70) (27.68) 1723.79) 1,216.52 95.11 (97.01) 753.07 442.02 {3.74) 10.01 844.44 355.02
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Walker Chandiok &.Co LLP Walker Chandiok & Co LLP 42nd Floor, Building Commerz Ill , International Business Park, Oberoi Garden City, Off Western Express Highway, Goregaon (East), Mumbai-400063 T +91 22 6626 2699 Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Rossari Biotech Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results ('the Statement') of Rossari Biotech Limited ('the Company') for the quarter ended 30 September 2026 and 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. Chartered Accountants Walker Chandiok & Co LLP is registered with limited liability with identification Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Guwahati, Hyderabad, Indore, number AAC-2085 and has its registered Kochi, Kolkata. Mumbai. New Delhi, Naida and Pune office al L-41, Connaught Circus, Outer Circle, New Delhi, 110001 , India
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Rossari Biotech Limited Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) 4. Based on our review conducted as above, 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 Registration No: 001076N/N500013 Bharat Shetty Partner Membership No. 106815 UDIN: 26106815GIXFWM6858 Place: Mumbai Date: 17 October 2026 Chartered Accountants Walker Chandiok & Co LLP is registered wilh limited liabiltty with iden@cation number Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, GLM1Jgram, Guwahati, Hyderabad, Indore, AAC-2085 and has its registered office at L- Kochi, Kolkala, Mumbai, New Delhi, Naida and Pune 41 , Connaught Circus, Outer Circle, New Delhi, 110001, India
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ROSSARI BIOTECH LIMITED ~SARI (An ISO 9001:2015, 14001:2015 & 45001:2018 Certified Company) m.ak;ng you ...,9 competnive Regd. Office : Rossari House, Golden Oak, LBS Marg, Surya Nagar, Opp. Mahindra Showroom, Vikhroli (W) Mumbai - 400079 T +91-22-6123 3800 F +91-22- 25796982 E info@rossari.com W www.rossari.com CIN: L24100MH2009PLC194818 STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 Rs In million Quarter ended Half Year Ended Year Ended 30th 30th 30th 30th 30th 31st Particulars September, June, September, September, September, March, 2026 2026 2025 2026 2025 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited I INCOME Revenue from operations 4,952.76 4,822.75 4,195.12 9,775.51 7,852.70 17,520.66 Other Income 16.86 21.88 13.97 38.74 31.39 270.09 Total Income 4 969.62 4844.63 4 209.09 9,814.25 7 884.09 17 790.75 II EXPENSES Cost of materials consumed 3,145.35 2,943.94 2,508.67 6,089.29 4,626.10 10,664.25 Purchase of stock-in-trade 784.96 755.51 717.91 1,540.47 1,218.75 2,384.63 Changes in inventory of finished goods, work-in-progress and (214.25) (137.44) (142.09) (351.69) (48.69) 19.31 stock-in-trade Employee benefit expenses 208.82 203.87 173.13 412.69 329.79 694.62 Finance costs 20.77 38.43 24.93 59.20 55.86 133.49 Depreciation and amortisation expenses 107.33 83.36 73.43 190.69 144.93 309.33 Other expenses 455.11 492.75 433.39 947.86 783.19 1,674.50 Total Exoenses 4508.09 4 380.42 3 789.37 8 888.51 7109.93 15880.13 UI Profit before exceotional items and tax 11-111 461.53 464.21 419.72 925.74 774.16 1910.62 IV Exceptional items - - - - - V Profit before tax [111-IVl 461.53 464.21 419.72 925.74 774.16 1910 .62 VI Tax Expense Current tax charge 120.28 119.88 112.35 240.16 208.77 449.05 Deferred tax charge/{credit) {1.06) 1.67 (5.121 0.61 {9.43) 33.19 Total Tax Exoense 119.22 121.55 107.23 240.77 199.34 482.24 VII Profit after tax IV-VII 342.31 342.66 312.49 684.97 574.82 1428.38 VIII Other comprehensive income/ (loss) A Items that will not be reclassified to profit or loss i Remeasurements ofthe defined benefit plans (0.17) (0.16) (0.93) (0.33) (1.87) (0.66) ii Income tax relating to items that will not be reclassified to 0.04 0.04 0.23 0.08 0.47 0.16 profit or loss B Items that will be reclassified subsequently to profit or loss - - - - Total other comorehensive income/(lossl I0.131 10.121 10.70I 10.25I (1.40) (0.50) IX Total comorehensive income {VII+ VIII) 342.18 342.54 311.79 684.72 573.42 1427.88 Paid up equity share capital (Face value of Rs 2 per share) 110.79 110.78 110.73 110.79 110.73 110.77 Other equity 12,074.17 X Earnings per equity share (in Rs.) • • 12.37° 10.40' Basic 6.18 6.19 5.64 25.79 Diluted 6.18. • 5.Gl 6.18 12.36 • • 10.40 25.78 *Not annualized
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Notes: 1. 2. The financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 17th October, 2026. The standalone financial results have been prepared in accordance with the recognition and measurement principles laid down under Indian Accounting Standard (Ind AS) 34 on "Interim Financial Reporting" as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3. The Company deals in Specialty chemicals and considering that the nature of products and the predominant risk and returns of the products are similar, the Company considers it as one operating segment. 4. During the quarter ended 30th September, 2026, the Company has allotted 2,500 equity shares of Rs. 2 each pursuant to exercise of options under the approved Rossari Employee Stock Option Plan - 2019. 5. Previous year / period figures have been regrouped to make them comparable with the current year / period figures, wherever applicable, which are not material. Place : Mumbai Date: 17 October, 2026 For ROSSARI BIOTECH LIMITED Executive Chairman DIN:00149205
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ROSSARI BIOTECH LIMITED Standalone Statement of Assets and Liabilities as at 30th September, 2026 Particulars ASSETS NON-CURRENT ASSETS (a) Property, Plant and Equipment (b) Right of Use -Assets (c) Capital Work-in-Progress (d) Goodwill (e) Other Intangible Assets {fl Financial Assets {i) Investments {ii) Other Financial Assets (g) Income Tax Assets {Net) {h) Deferred Tax Assets {Net) {i) Other Non-current Assets TOTAL NON-CURRENT ASSETS CURRENT ASSETS {a) Inventories {b) Financial Assets (i) Investments {ii) Trade Receivables {iii) Cash and Cash Equivalents {iv) Bank Balances other than {iii) above (v) Loans (vi) Other Financial Assets (c) Other Current Assets TOAL CURRENT ASSETS TOTAL ASSETS EQUITY AND LIABILITIES EQUITY (a) Equity Share Capital {bl Other Equity TOTAL EQUITY LIABILITIES NON-CURRENT LIABILITIES {a) Financial Liabilities {i) Borrowings {ii) Lease Liabilities {b) Provisions TOTAL NON-CURRENT LIABILITIES CURRENT LIABILITIES {a) Financial Liabilities (i) Borrowings (ii) Lease Liabilities {iii) Trade Payables a) total outstanding dues of Micro Enterprises and Small Enterprises b) total outstanding dues of Creditors other than Micro Enterprises and Small Enterprises {iv) Other Financial Liabilities {b) Other Current Liabilities {c) Provisions {d) Current Tax Liabilities {Net) TOTAL CURRENT LIABILITIES TOTAL EQUITY AN LIABILITIES Rs. In million As at As at 30th September, 2026 31st March, 2026 Unaudited Audited 2,095.20 1,692.62 397.11 419.04 786.72 1,049.89 10.60 10.60 45.32 53.99 5,125.08 5,125.08 34.33 33.40 52.62 49.63 32.62 33.15 107.18 138.95 8,686.78 8,606.35 2,037.87 1,797.27 300.22 351.00 5,243.63 5,184.30 669.83 486.48 38.98 32.06 409.80 403.76 265.46 377.25 341.10 397.89 9,306.89 9!030.01 17,993.67 17!636.36 110.79 110.77 12,750.77 12 074.17 12,861.56 12,184.94 46.11 51.24 112.87 135.84 59.23 52.40 218.21 239.48 805.37 1,213.86 44.50 41.32 231.52 208.67 3,426.09 3,459.54 191.65 151.12 88.08 39.63 40.02 39.03 86.67 58.77 4,913.90 5,211.94 17,993.67 17,636.36 u[ / / l"J, ~J ""' I . . ~r-r'
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ROSSARI BIOTECH LIMITED Standalone Statement of Cash Flow for the half year ended 30th September, 2026 Particulars A Cash flows from operating activities Profit before tax Adjustments for: Depreciation and amortisation expenses (Gain)/Loss on disposal of property , plant and equipment (net) Provision for expected credit loss (net) Debit balances written off Net gain on sale/fair value of investments Share-based payments expenses Liabilities no longer required written back Guarantee Commission Fees Finance Costs Interest Income Net Unrealised foreign exchange loss/(gain) Operating profit before working capital changes Changes in working capital: Decrease/(lncrease) in Trade Receivables and other assets {Increase) in Inventories Increase in Trade Payables and other liabilities Cash generated from Operations Income taxes paid (net of refunds) Net cash flows generated from operating activities B Cash flows from investing activities Net Redemption of Mutual Funds Interest received Purchase of property, plant and equipment and other intangible assets Proceeds from sale of property, plant and equipment Decrease/(lncrease) in bank balances not considered as cash and cash equivalents (net) Net cash flows used in investing activities C Cash flows from financing activities Repayment of long term borrowings (Repayment of)/Proceeds from short term borrowing (net) Interest paid Payment of lease liabilities Payment of interest on lease liabilities Proceeds from Issue of equity shares Dividend paid on equity shares Net cash (used in)/ generated from financing activities Net increase in cash and cash equivalents (A+B+C) Opening Cash and cash equivalents Effects of exchange rate changes on the balance of cash and cash equivalents held in foreign currencies Closing Cash and cash equivalents For the half year ended 30th September, 2026 Unaudited 925.74 190.69 {1.23) 23.50 0.49 (3.50) 8.59 (0.09) (7.53) 63.24 (18.61) 22.66 1,203.95 71.44 (240.60) 57.08 1,091.87 (215.25) 876.62 54.28 14.01 {238.23) 2.88 (0.75) (167.81) (4.72) (408.90) (59.65) (19.81) (6.76) 4.57 (27.70) (522.97) 185.84 486.48 (2.49) 669.83 Rs. In million For the half year ended 30th September, 2025 Unaudited 774.16 144.93 (1.82) (S.87) 4.57 49.16 (16.75) (20.67) 927.71 (1,119.28) (40.33) 594.38 362 .48 (199.86) 162.62 258.72 12.26 (617.59) 2.41 (2.54) (346.74) 367.98 (39.13) (14.86) (9.82) 1.35 (27.68) 277.84 93.72 129.06 _ 9.51 232.29