Interim report
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Date: October 30, 2026 To, BSE Limited, National Stock Exchange of India Limited, 20th Floor, P.J. Towers, Exchange Plaza, C-1, Block G, Dalal Street, Bandra Kurla Complex, Bandra (E), Mumbai - 400001. Mumbai – 400 051 BSE Scrip Code: 544886 NSE Scrip Symbol: TEMPSENS Subject: Outcome of Board Meeting held on October 30, 2026 Dear Sir / Madam, Pursuant to Regulations 30 and other applicable provisions of the SEBI Listing Regulations, we hereby inform you that the Board of Directors of the Company at its meeting held today i.e., Friday, October 30, 2026, inter alia, approved the following: 1. Unaudited financial results both standalone and Consolidated for the Quarter and half year ended September 30, 2026 along with Limited Review Report of Statutory Auditor of the Company- Annexure A. 2. Appointment of Mr. Aryan Rathi (DIN-11607932) as an Additional Director of the Company, designated as Executive Director cum Lead-Global Sales, for a period of 5 (five) consecutive years i.e., from October 30, 2026, subject to approval of the shareholders. Consequent to his appointment as Executive Director with effect from October 30, 2026, Mr. Aryan Rathi will continue to oversee the Company's Global Sales function. However, he will cease to be classified as Senior Management Personnel with effect from the same date. This change is consequential to his appointment as Director and does not constitute cessation of his employment or functional responsibilities relating to Global Sales. Details are given in Annexure B. 3. Accepted the resignation of Mr. Ankit Talesra (DIN-02709075) from the position of Non- Executive Director of the Company with effect from October 30, 2026. Details are given in Annexure B. A copy of the resignation letter is enclosed. 4. Appointment of M/s P C MODI & CO (Firm Registration No. 000239C) as Joint Statutory Auditor of the Company, in accordance with Section 139 of the Companies Act, 2013 and the rules made thereunder, to hold office until the conclusion of the ensuing Annual General Meeting, subject to the approval of the shareholders by way of Postal Ballot. Details are given in Annexure B. 5. Ratification of the Tempsens Instrument Employees Stock Option Plan 2025 ("ESOP 2025") 6. Ratification in extension of benefits of the Tempsens Instruments Employees Stock Option Plan 2025 to the eligible employees of the Group Company including Subsidiary Company, Associate Company, in India or outside India and Holding Company. Details are given in Annexure C.
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Based on the recommendation of the Nomination and Remuneration Committee, the Board approved the ratification of ESOP 2025 in accordance with the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 ("SBEB Regulations"), subject to approval of the shareholders by way of Postal Ballot. The ratification is sought in terms of Regulation 12(1) of the SBEB Regulations, the scheme having been formulated prior to the Company's initial public offering, and also pursuant to Section 62(1)(b) of the Companies Act, 2013 read with Rule 12 of the Companies (Share Capital and Debentures) Rules, 2014. 7. Appointment of M/s. Ronak Jhuthawat & Co., Practising Company Secretaries, as the Scrutinizer for scrutinizing the remote e -voting process in respect of the resolutions proposed to be passed through Postal Ballot, in a fair and transparent manner. 8. Approved the issuance of the Postal Ballot Notice to the Members of the Company for seeking their consent on the resolutions proposed to be passed through Postal Ballot by way of remote e -voting, in accordance with the applicable provisions of the Companies Act, 2013 and the rules made thereunder. The meeting of the Board of Directors commenced at 03:00 P.M. and concluded at 07.00 P.M Kindly take the above intimation on record. Thanking you, Yours Truly, For Tempsens Instruments (India) Limited Name: Vishal Jain Designation: Company Secretary Cum Compliance Officer Membership No: A45820
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Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) 1. We have reviewed the accompanying statement of consolidated unaudited financial results (‘the Statement’) of Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) (‘the Holding Company’) and its subsidiaries (the Holding Company and its subsidiaries together referred to as ‘the Group’), and its joint ventures (refer Annexure 1 for the list of subsidiaries and joint ventures included in the Statement) for the quarter ended 30 September 2026 and the consolidated year to date results for the period 01 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’). Attention is drawn to the fact that the corresponding quarter ended 30 September 2025 and the corresponding period from 01 April 2025 to 30 September 2025, as reported in the Statement have been approved by the Holding Company’s Board of Directors but have not been subjected to audit or review. 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 cond ucted 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 SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable.
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Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) Chartered Accountants 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 i n 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 material misstatement. 5. We did not review the interim financial results of 6 subsidiaries included in the Statement, whose financial information reflect total assets of ₹ 936.49 million as at 30 September 2026, and total revenues of ₹ 336.66 million and ₹ 616.77 million , total net profit after tax of ₹ 20.65 million and ₹ 46.42 million, total comprehensive income of ₹ 21.48 million and ₹ 46.46 million, for the quarter and six months period ended on 30 September 2026 , respectively, and cash flows (net) of ₹ (13.52) 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 ₹ 10.87 million and ₹ 17.63 million and total comprehensive income of ₹ 11.22 million and ₹ 11.64 million, for the quarter and six months period ended on 30 September 2026 , respectively, as considered in the Statement, in respect of 3 joint ventures, 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 joint ventures is based solely on the review reports of such other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of these matters with respect to our reliance on the work done by and the reports of the other auditors. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Tarun Gupta Partner Membership No.: 507892 UDIN: 26507892GWMUZY3051 Place: Gurugram Date: 30 October 2026
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Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) Chartered Accountants Annexure 1 List of entities included in the Statement S. No. Name Relationship with the Holding Company 1 Pyrosens Technologies India Private Limited (formerly known as Accurate Sensing Technologies Private Limited) Subsidiary company 2 Accurate Optoelectronics Private Limited Step-down subsidiary company 3 Tempsens Gulf LLC Subsidiary company 4 Tempsens Instruments GmbH (w.e.f. 16 January 2026) Subsidiary company 5 Tempsens Polska Sp.z.o.o (w.e.f. 16 January 2026) Step-down subsidiary company 6 Tempsens Measurement and Control Private Limited (formerly known as Techin Gauges India Private Limited) (w.e.f. 20 March 2026) Subsidiary company 7 PT. Tempsens Asia Jaya Joint venture 8 Tempsens Korea Co. Limited Joint venture 9 Victura Tempsens Technologies Private Limited (incorporated on 01 April 2026) Joint venture 10 Tempsens Instruments GmbH (w.e.f. 17 December 2025 till 15 January 2026) Joint venture
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Year ended 30 September 2026 (Unaudited) 30 June 2026 (Unaudited) 30 September 2025 (refer note 6) 30 September 2026 (Unaudited) 30 September 2025 (refer note 6) 31 March 2026 (Audited) 1 Revenue from operations 1,363.15 1,187.07 1,017.10 2,550.22 1,907.26 4,448.78 2 Other income 22.28 21.63 23.72 43.91 43.34 109.77 3 Total income (1+2) 1,385.43 1,208.70 1,040.82 2,594.13 1,950.60 4,558.55 4 Expenses Cost of materials consumed 838.79 669.03 609.93 1,507.82 1,085.13 2,484.25 Changes in inventories of finished goods and work-in-progress (77.90) (44.29) (68.13) (122.19) (91.62) (83.27) Employee benefits expense 216.11 204.45 157.92 420.56 298.96 638.33 Finance costs 11.12 13.59 12.23 24.71 24.54 52.21 Depreciation and amortisation expense 40.83 38.50 34.06 79.33 67.54 138.25 Other expenses 136.08 120.32 95.04 256.40 186.87 410.62 Total expenses 1,165.03 1,001.60 841.05 2,166.63 1,571.42 3,640.39 5 Profit before share of net profits of investments accounted for using equity method and tax (3-4) 220.40 207.10 199.77 427.50 379.18 918.16 6 Share of net profit of joint venture accounted for using the equity method 10.87 6.76 14.84 17.63 19.50 23.11 7 Profit before tax (5+6) 231.27 213.86 214.61 445.13 398.68 941.27 8 Tax expense Current tax 51.88 49.34 48.67 101.22 88.52 211.10 Deferred tax (14.98) 1.86 4.28 (13.12) 7.74 19.50 9 Profit after tax (7-8) 194.37 162.66 161.66 357.03 302.42 710.67 10 Other comprehensive income/(loss) Items that will not be reclassified to statement of profit and loss Re-measurement of defined benefit plans (5.47) 1.10 (3.18) (4.37) (2.31) 3.78 Income tax effect relating to above 1.37 (0.28) 0.80 1.09 0.58 (0.95) Items that will be reclassified to statement of profit and loss Exchange difference on translation of foreign operations 1.02 (0.69) 6.17 0.33 6.13 (0.65) Share of other comprehensive income of joint venture accounted for using equity method 0.35 (6.34) 1.62 (5.99) 4.53 9.56 11 Total comprehensive income (9+10) 191.64 156.45 167.07 348.09 311.35 722.41 Profit for the period attributable to: Owners of the parent 184.32 152.03 151.75 336.35 284.86 673.48 Non-controlling interests 10.05 10.63 9.91 20.68 17.56 37.19 Other comprehensive income attributable to: Owners of the parent (3.14) (5.86) 4.06 (9.00) 7.59 12.66 Non-controlling interests 0.41 (0.35) 1.35 0.06 1.34 (0.92) Total comprehensive income attributable to: Owners of the parent 181.18 146.17 155.81 327.35 292.45 686.14 Non-controlling interests 10.46 10.28 11.26 20.74 18.90 36.27 12 Paid-up equity share capital (face value of ₹ 4/- per share) 335.33 322.66 322.66 335.33 322.66 322.66 13 Other equity 4,651.58 14 Earnings per equity share (in ₹) (not annualised): (a) Basic 2.26 1.88 1.88 4.14 3.53 8.35 (b) Diluted 2.25 1.88 1.88 4.13 3.53 8.33 See accompanying notes to the consolidated unaudited financial results Sr. No. Particulars Quarter ended Tempsens Instruments (India) Limited Corporate Identity Number (CIN): U31402GJ1990PLC149769 Registered Office: TF-304, Florence Classic, 10, Ashapuri Society, Akota, Vadodara, Gujarat, India, 390020 Email: compliance@tempsens.com Website: www.tempsens.com Statement of consolidated unaudited financial results for the quarter and six months ended 30 September 2026 (₹ in millions, unless otherwise stated) (formerly known as Tempsens Instruments (India) Private Limited) Six months ended
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Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) Notes to consolidated unaudited financial results 1. Consolidated statement of assets and liabilities (₹ in millions, unless otherwise stated) As at As at 30 September 2026 31 March 2026 (Unaudited) (Audited) ASSETS Non-current assets Property, plant and equipment 1,146.69 1,135.03 Right-of-use assets 568.27 312.37 Capital work-in-progress 54.27 6.12 Goodwill 1,082.79 1,082.79 Other intangible assets 436.51 464.07 Intangible assets under development 0.63 - Investments accounted for using the equity method 145.86 133.73 Financial assets Investments 0.07 0.07 Loans 60.18 - Other financial assets 183.40 539.30 Non-current tax assets (net) 15.59 2.11 Deferred tax assets (net) 0.88 0.51 Other non-current assets 72.22 36.09 Total non-current assets 3,767.36 3,712.19 Current assets Inventories 1,399.34 1,119.41 Financial assets Investments 272.82 264.34 Trade receivables 831.28 857.38 Cash and cash equivalents 965.74 284.79 Bank balances other than cash and cash equivalents 351.10 57.59 Other financial assets 43.70 165.44 Current tax assets (net) - 40.09 Other current assets 188.42 109.29 Total current assets 4,052.40 2,898.33 Total assets 7,819.76 6,610.52 EQUITY AND LIABILITIES Equity Equity share capital 335.33 322.66 Other equity 5,850.32 4,651.58 Equity attributable to owners of the parent 6,185.65 4,974.24 Non-controlling interests 301.25 280.51 Total equity 6,486.90 5,254.75 Liabilities Non-current liabilities Financial liabilities Borrowings 71.75 76.03 Deferred tax liabilities (net) 96.64 110.50 Total non-current liabilities 168.39 186.53 Current liabilities Financial liabilities Borrowings 335.51 703.45 Trade payables - Total outstanding dues of micro enterprises and small enterprises; and 134.38 71.37 148.88 128.76 Other financial liabilities 351.31 92.86 Other current liabilities 162.80 140.11 Provisions 25.42 20.61 Current tax liabilities (net) 6.17 12.08 Total current liabilities 1,164.47 1,169.24 Total equity and liabilities 7,819.76 6,610.52 Particulars - Total outstanding dues of creditors other than micro enterprises and small enterprises
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Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) 0Notes to consolidated unaudited financial results 2. Consolidated statement of cash flows (₹ in millions, unless otherwise stated) Particulars For the six months ended 30 September 2026 (Unaudited) For the six months ended 30 September 2025 (refer note 6) A. Cash flow from operating activities Profit before tax 445.13 398.68 Adjustments for: Depreciation and amortisation expense 79.33 67.54 Finance costs 24.71 24.54 Unrealised foreign exchange gain (net) (11.06) (4.99) Interest income (16.45) (24.94) Gain on fair valuation of investment (net) (8.47) (3.97) Bad debts written off 0.21 0.08 Shared-based payment expenses 11.39 0.62 Share of net profit of joint venture accounted for using the equity method (17.63) (19.50) Gain on disposal of property, plant and equipment (net) - (1.52) 507.16 436.54 Adjustments for changes in working capital in: - trade receivables 34.93 27.28 - loans and other assets (54.96) (170.79) - inventories (279.93) (161.99) - trade payables 83.56 30.46 - other liabilities and provisions 280.69 59.03 Cash generated from operations 571.45 220.53 Income tax paid (net) (80.55) (111.62) Net cash generated from operating activities (A) 490.90 108.91 B. Cash flows from investing activities (107.63) (79.59) Proceeds from sale of property, plant and equipment 0.60 6.35 Purchase of leasehold land (259.85) - Payment for purchase of equity instruments in subsidiaries and joint ventures (0.50) (0.64) Payment for purchase of current investments - (150.00) 64.91 (65.26) Interest income 16.45 24.94 Dividend received - 10.23 Net cash used in investing activities (B) (286.02) (253.97) C. Cash flows from financing activities Proceeds from issue of share capital (including securities premium and net of share issue expenses) 872.66 - Proceeds from non current borrowings - 17.16 Repayment of non current borrowings (7.37) (2.80) Movement in current borrowings (net) (364.84) 71.30 Dividends paid - (9.20) Finance costs paid (24.71) (24.92) Net cash generated from financing activities (C) 475.74 51.54 Net increase/ (decrease) in cash and cash equivalents (A+B+C) 680.62 (93.52) Cash and cash equivalents at the beginning of the period 284.79 130.19 Exchange differences on cash and cash equivalents 0.33 1.27 Cash and cash equivalents at the end of the period 965.74 37.94 Reconciliation of cash and cash equivalents as per statement of cash flow Balance with banks: - on current accounts 964.92 37.09 Cash on hand 0.82 0.85 965.74 37.94 Payments for purchase of property plant & equipment and intangible assets (including capital work-in- progress, capital advances and capital creditor) Investments in deposits (net)
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Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) Notes to consolidated unaudited financial results 3 4 5 Objects Planned net proceeds as per prospectus Actual net proceeds* Utilisation upto 30 September 2026 Unutilised amount as on 30 September 2026 Funding certain capital expenditure of the Holding Company towards (i) electrical heating solutions; and (ii) specialized cable solutions 181.34 181.34 6.10 175.24 Pre-payment or scheduled re-payment, in full or in part of certain outstanding borrowings availed by the Holding Company 550.00 550.00 550.00 - General corporate purposes 141.81 141.32 - 141.32 Total 873.15 872.66 556.10 316.56 *Net of provisional share issue expenses 6 7 8 9 For and on behalf of the Board of Directors of Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) Place: Udaipur Vinay Rathi Date: 30 October 2026 Managing Director The above consolidated unaudited financial results of the Group for the quarter and six months ended 30 September 2026 are available on the Holding Company's website (www.tempsens.com) and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com). The operating segment of the Group is identified to be "Industrial Products", as the Chief Operating Decision Maker reviews business performance at an overall Group level as a single segment. Accordingly, no separate segment disclosures have been presented. The Holding Company has completed its Initial Public Offer (IPO) of 21,666,666 equity shares of face value of ₹ 4 each at and issue price of ₹ 300 per share, and the equity shares of the Holding Company have been listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 28 August 2026. The issue comprised of fresh issue of 3,166,666 equity shares aggregating to ₹ 950.00 million and offer for sale of 18,5000,000 equity shares aggregating to ₹ 5,550.00 million. Accordingly, these consolidated unaudited financial results for the quarter and six months ended 30 September 2026 have been drawn up in accordance with the Listing Regulations. The Holding Company had estimated ₹ 506.52 million as IPO related expenses and allocated such expenses between the Holding Company (₹ 77.34 million has been adjusted to the securities premium account) and selling shareholders (₹ 429.18 million) in proportion to the equity shares alloted to the public as fresh issue by the Holding Company and under the offer for sale by the selling shareholders, respectively. The utilisation of the net IPO proceeds is summarised below: The consolidated financial results for the quarter and six months ended 30 September 2025 have been approved by the Board of Directors, but have not been subject to limited review or audit. However, the management has exercised necessary diligence to ensure that the financial results for for these quarter/ period provide a true and fair view of the Group's affairs. Pursuant to the Joint Venture Agreement dated 12 March 2026 between the Holding Company and Victura Technologies Private Limited, both the parties have agreed to incorporate a private company (Joint Venture Company) with equal stake, accordingly, Victura Tempsens Technologies Private Limited has been incorporated on 01 April 2026. The above consolidated unaudited financial results of Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) (the 'Holding Company') together with its subsidiaries (the Holding Company and its subsidiaries together referred to as ‘the Group’) and its joint ventures, have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 30 October 2026. These consolidated unaudited financial results for quarter and six months ended 30 Spetember 2026 have been subjected to limited review by the statutory auditors of the Holding Company. These consolidated unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulations 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended) ("Listing Regulations").
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Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Results of Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) 1. We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) (‘the Company’) for the quarter ended 30 September 2026 and the year to date results for the period 01 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’). Attention is drawn to the fact that the figures for the corresponding quarter and year-to-date period ended 30 September 2025 have been approved by the Company’s Board of Directors, but have not been subjected to audit or review. 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 cond ucted 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.
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Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Results of Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) Chartered Accountants 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 Tarun Gupta Partner Membership No.: 507892 UDIN: 26507892KVOMOW7943 Place: Gurugram Date: 30 October 2026
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Year ended 30 September 2026 (Unaudited) 30 June 2026 (Unaudited) 30 September 2025 (refer note 6) 30 September 2026 (Unaudited) 30 September 2025 (refer note 6) 31 March 2026 (Audited) 1 Revenue from operations 1,156.83 1,018.51 965.76 2,175.34 1,801.39 4,166.88 2 Other income 19.48 22.65 21.10 42.13 51.88 134.59 3 Total income (1+2) 1,176.31 1,041.16 986.86 2,217.47 1,853.27 4,301.47 4 Expenses Cost of materials consumed 733.12 597.00 644.85 1,330.12 1,128.85 2,461.60 Changes in inventories of finished goods and work-in-progress (67.28) (36.33) (100.09) (103.61) (130.73) (91.55) Employee benefits expense 165.83 160.51 135.70 326.34 258.11 545.28 Finance costs 10.38 12.84 11.68 23.22 23.68 50.61 Depreciation and amortisation expense 35.75 34.02 32.67 69.77 64.82 131.20 Other expenses 107.90 100.59 80.23 208.49 162.58 364.41 Total expenses 985.70 868.63 805.04 1,854.33 1,507.31 3,461.55 5 Profit before tax (3-4) 190.61 172.53 181.82 363.14 345.96 839.92 6 Tax expense Current tax 42.54 41.72 41.45 84.26 77.57 188.13 Deferred tax (13.36) 1.51 5.72 (11.85) 8.02 17.66 7 Profit after tax (5-6) 161.43 129.30 134.65 290.73 260.37 634.13 8 Other comprehensive income/ (loss) Items that will not be reclassified to statement of profit or loss Remeasurement of defined benefit plans (5.09) 1.10 (2.68) (3.99) (1.81) 3.77 Income tax relating to above 1.28 (0.28) 0.68 1.00 0.46 (0.95) 9 Total comprehensive income (7+8) 157.62 130.12 132.65 287.74 259.02 636.95 10 Paid-up equity share capital (face value of ₹ 4/- per share) 335.33 322.66 322.66 335.33 322.66 322.66 11 Other equity 4,485.64 12 Earnings per equity share (in ₹) (not annualised): (a) Basic 1.98 1.60 1.67 3.58 3.23 7.86 (b) Diluted 1.97 1.60 1.67 3.57 3.22 7.85 See accompanying notes to the standalone unaudited financial results (₹ in millions, unless otherwise stated) Sr. No. Particulars Quarter ended Tempsens Instruments (India) Limited Corporate Identity Number (CIN): U31402GJ1990PLC149769 Registered Office: TF-304, Florence Classic, 10, Ashapuri Society, Akota, Vadodara, Gujarat, India, 390020 Email: compliance@tempsens.com Website: www.tempsens.com Statement of standalone unaudited financial results for the quarter and six months ended 30 September 2026 (formerly known as Tempsens Instruments (India) Private Limited) Six months ended
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Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) Notes to standalone unaudited financial results 1. Standalone statement of assets and liabilities (₹ in millions, unless otherwise stated) As at As at 30 September 2026 31 March 2026 (Unaudited) (Audited) ASSETS Non-current assets Property, plant and equipment 1,032.87 1,034.21 Right-of-use assets 534.11 277.90 Capital work-in-progress 54.19 6.12 Goodwill 852.67 852.67 Other intangible assets 385.17 410.03 Intangible assets under development 0.63 - Financial assets Investments 531.88 529.48 Loans 80.90 10.84 Other financial assets 54.30 400.75 Non-current tax assets (net) 14.57 2.11 Other non-current assets 72.22 35.68 Total non-current assets 3,613.51 3,559.79 Current assets Inventories 1,175.36 956.01 Financial assets Investments 238.80 231.38 Trade receivables 753.33 793.16 Cash and cash equivalents 846.77 179.35 Bank balances other than cash and cash equivalents 351.10 57.59 Other financial assets 8.67 151.13 Current tax assets (net) - 40.09 Other current assets 139.48 70.22 Total current assets 3,513.51 2,478.93 Total assets 7,127.02 6,038.72 EQUITY AND LIABILITIES Equity Equity share capital 335.33 322.66 Other equity 5,644.69 4,485.64 Total equity 5,980.02 4,808.30 Liabilities Non-current liabilities Financial liabilities Borrowings 47.87 55.37 Deferred tax liabilities (net) 138.31 151.17 Total non-current liabilities 186.18 206.54 Current liabilities Financial liabilities Borrowings 265.20 658.80 Trade payables - Total outstanding dues of micro enterprises and small enterprises; and 110.11 73.09 123.75 104.35 Other financial liabilities 338.36 74.46 Other current liabilities 101.70 86.18 Provisions 21.70 18.20 Current tax liabilities (net) - 8.80 Total current liabilities 960.82 1,023.88 Total equity and liabilities 7,127.02 6,038.72 Particulars - Total outstanding dues of creditors other than micro enterprises and small enterprises
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Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) 0Notes to standalone unaudited financial results 2. Standalone statement of cash flows (₹ in millions, unless otherwise stated) Particulars For the six months ended 30 September 2026 (Unaudited) For the six months ended 30 September 2025 (refer note 6) A. Cash flow from operating activities Profit before tax 363.14 345.96 Adjustments for: Depreciation and amortisation expense 69.77 64.82 Finance costs 23.22 23.68 Unrealised foreign exchange gain (net) (10.75) (4.99) Interest income (15.99) (22.70) Gain on fair valuation of investment (net) (7.42) (3.24) Bad debts written off 0.21 0.08 Shared-based payment expenses 9.42 0.62 Dividend income from joint venture - (10.23) Gain on disposal of property, plant and equipment (net) - (1.52) 431.60 392.48 Adjustments for changes in working capital in: - trade receivables 48.36 66.14 - loans and other assets (33.65) (150.44) - inventories (219.35) (192.28) - trade payables 56.83 15.23 - other liabilities and provisions 278.93 64.44 Cash generated from operations 562.72 195.57 Income tax paid (net) (65.42) (103.97) Net cash generated from operating activities (A) 497.30 91.60 B. Cash flows from investing activities (90.21) (73.14) Proceeds from sale of property, plant and equipment 0.60 6.35 Payment for acquisition of leasehold land (259.85) - Purchase of current investments - (130.00) Payment for purchase of equity instruments in subsidiaries and joint ventures (0.50) (0.64) 55.41 (64.88) Interest income 15.99 22.70 Dividend received - 10.23 Net cash used in investing activities (B) (278.56) (229.38) C. Cash flows from financing activities Proceeds from issue of share capital (including securities premium and net of share issue expenses) 872.66 - Proceeds from non current borrowings - 17.16 Repayment of non current borrowings (7.49) (2.80) Movement in current borrowings (net) (393.60) 57.24 Dividends paid - (9.20) Finance costs paid (23.22) (24.07) Net cash generated from financing activities (C) 448.35 38.33 Net increase/ (decrease) in cash and cash equivalents (A+B+C) 667.09 (99.45) Cash and cash equivalents at the beginning of the period 179.35 107.49 Exchange differences on cash and cash equivalents 0.33 1.27 Cash and cash equivalents at the end of the period 846.77 9.31 Reconciliation of cash and cash equivalents as per statement of cash flow Balance with banks: - on current accounts 846.48 8.94 Cash on hand 0.29 0.37 846.77 9.31 Payments for purchase of property plant & equipment and intangible assets (including capital work-in-progress, capital advances and capital creditor) Investments in deposits (net)
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Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) Notes to the standalone unaudited financial results 3 4 5 Objects Planned net proceeds as per prospectus Actual net proceeds* Utilisation upto 30 September 2026 Unutilised amount as on 30 September 2026 Funding certain capital expenditure of the Company towards (i) electrical heating solutions; and (ii) specialized cable solutions 181.34 181.34 6.10 175.24 Pre-payment or scheduled re-payment, in full or in part of certain outstanding borrowings availed by the Company 550.00 550.00 550.00 - General corporate purposes 141.81 141.32 - 141.32 Total 873.15 872.66 556.10 316.56 *Net of provisional share issue expenses 6 7 8 For and on behalf of the Board of Directors of Place: Udaipur Vinay Rathi Date: 30 October 2026 Managing Director Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) The above standalone unaudited financial results of Tempsens Instruments (India) Limited (formerly known as Tempsens Instruments (India) Private Limited) ('the Company') for the quarter and six months ended 30 September 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 30 October 2026. These standalone unaudited financial results for quarter and six months ended 30 September 2026 have been subjected to limited review by the statutory auditors of the Company. These standalone unaudited financial results have 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 Regulations 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended) ("Listing Regulations"). The operating segment of the Company is identified to be "Industrial Products", as the Chief Operating Decision Maker reviews business performance at an overall Company level as one segment. The Company has completed its Initial Public Offer (IPO) of 21,666,666 equity shares of face value of ₹ 4 each at and issue price of ₹ 300 per share, and the equity shares of the Company have been listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 28 August 2026. The issue comprised of fresh issue of 3,166,666 equity shares aggregating to ₹ 950.00 million and offer for sale of 18,5000,000 equity shares aggregating to ₹ 5,550.00 million. Accordingly, these standalone unaudited financial results for the quarter and six months ended 30 September 2026 have been drawn up in accordance with the Listing Regulations. The Company has estimated ₹ 506.52 million as IPO related expenses and allocated such expenses between the Company (₹ 77.34 million has been adjusted to the securities premium account) and selling shareholders (₹ 429.18 million) in proportion to the equity shares alloted to the public as fresh issue by the Company and under the offer for sale by the selling shareholders, respectively. The utilisation of the net IPO proceeds is summarised below: The standalone financial results for the quarter and six months ended 30 September 2025 have been approved by the Board of Directors, but have not been subject to limited review or audit. However, the management has exercised necessary diligence to ensure that the financial results for these quarter/ period provide a true and fair view of the Company's affairs. The above standalone unaudited financial results of the Company for the quarter and six months ended 30 September 2026 are available on the Company's website (www.tempsens.com) and also on the website of NSE (www.nseindia.com) and BSE (www.bseindia.com).
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Annexure B Details required under Regulation 30 Read with Schedule III of the Securities and Exchange Board of India (“SEBI") (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“LODR”) and SEBI Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026. Sr. No. Particulars Details 1 Name Mr. Aryan Rathi Mr. Ankit Talesra M/s. P C MODI & CO 2 Reason for change viz. appointment, resignation, cessation, removal, death or otherwise – i.e., completion of tenure Appointment as Executive Director cum Global Sales Head Resignation as Non- Executive Director Appointment as Joint Statutory Auditor 3 Date of Appointment/re- appointment/cessation (as applicable) & term of appointment/re- appointment 5 (five) consecutive years i.e., from October 30, 2026 to October 29, 2031, subject to approval of the shareholders Consequent to his appointment as Executive Director with effect from October 30, 2026, Mr. Aryan Rathi will continue to oversee the Company's Global Sales function. However, he will cease to be classified as Senior Management Personnel with effect from the same date. This change is consequential to his appointment as Director and does not constitute cessation of his employment or functional responsibilities relating to Global Sales. Effective from October 30, 2026 Appointment of M/s P C MODI & CO , Chartered Accountants (Firm Registration No. 000239C) as the Joint Auditor of the Company Appointment till ensuing AGM subject to Shareholders Approval 4 Brief profile Aryan Rathi is the Lead - Global Sales of our Not Applicable P C Modi & Co. is a Jaipur-based Chartered
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Company and has been associated with our Company since May 1, 2024. He was appointed as the Lead-Global Sales of our Company on April 1, 2025. He is responsible for managing the sales and business development operation of our Company outside of India. He holds a bachelor of science degree from the Texas A&M University, Texas, USA. He has over two year of experience in electrical industry. He has recently been appointed as a Nominee Director on the Board of Directors of Tempsens Measurement and Control Private Limited (formerly known as Techin Gauges India Private Limited). Accountants firm, established in 1976, with 75+ professionals and a Delhi NCR branch. Offering audit, taxation, transaction advisory, project financing, company secretarial, FEMA, legal and HR services, it has served leading public sector banks, insurance companies, government undertakings and multinational clients across India and abroad. 5 Disclosure of relationships between directors Virendra Prakash Rathi - Grandfather and Vinay Rathi - Father Not Applicable Not Applicable 6 Confirmation on debarment Mr. Aryan Rathi has confirmed that he is not debarred from holding the office of director by virtue of any SEBI order or any other such authority. Not Applicable Not Applicable
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ANNEXURE C Details under Regulation 30 of the SEBI Listing Regulations read along with SEBI Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026. Sl. No. Particulars 1. Name of the Plan Tempsens Instruments Employees Stock Option Plan 2025 2. Brief details of options granted The total number of Options to be granted under the Tempsens Instruments Employees Stock Option Plan 2025 shall not exceed 1613320 (Sixteen Lakhs Thirteen Thousand Three Hundred Twenty) Options. Each Option when exercised would be converted into one equity share of INR 4/- (Rupees Four only) each fully paid up. As on October 30, 2026, out of the total pool of 1613320 (Sixteen Lakhs Thirteen Thousand Three Hundred Twenty) Options under the ‘Employees Stock Option Plan 2025’ an aggregate of 347,100 (Three Lakhs Forty -Seven Thousand One Hundred) Options have been granted, and 13544 (Thirteen Thousand Five Hundred Forty Four) Options have lapsed and added back to the ESOP Pool. Therefore, 1252676 (Twelve Lakhs Fifty Two Thousand Six Hundred Seventy Six) Options are available for further grants. 3. Whether the Plan is in terms of SEBI (SBEB & SE) Regulations, 2021 (if applicable) Yes 4. Total number of shares covered by these options 16,13,320 Equity Shares of face value Rs. 4/- each. 5. Pricing Formula The Exercise Price shall be linked with the Market Price as defined under the ESOP 2025 as determined by the Board of Directors, subject to such price being not less than the face value of an Equity Share of the Company as on date of grant of Options. 6. Options Vested Not Applicable 7. Time within which option may be exercised All the Options granted under the Tempsens Instruments Employees Stock Option Plan 2025 shall vest on such dates and such proportions as may be determined by the administrator. However, such Options shall not vest later than 4 (Four) years from the date of grant of the
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Sl. No. Particulars Option. 8. Options exercised Not Applicable. 9. Money realized by exercise of Options Not Applicable. 10. The total number of Shares arising as a result of exercise of Option Not Applicable. 11. Options lapsed 13544 12. Variation in terms of Options Not Applicable. 13. Brief details of significant terms Administration: The Plan is administered by the Board or the Nomination and Remuneration Committee, which decides eligibility, number of Options, Exercise Price, vesting conditions and exercise terms. Grant and acceptance : Options are granted by a Grant Letter. The Eligible Employee must accept within 15 days of the offer. Grant limit : The Options granted to any Employee in a financial year shall be less than 1% of the issued capital. A higher grant needs separate shareholder approval. Grants to employees of the Holding or Subsidiary Company need a special resolution. Vesting: Vesting is subject to continued employment, with no notice of resignation or termination and no pending disciplinary proceedings on the vesting date. Cessation of employment: Resignation: vested Options can be exercised up to the last working day or the end of the Exercise Period, whichever is earlier. Unvested Options are cancelled. Termination for Cause or absconding: all Options are cancelled. Termination other than for Cause: vested Options can be exercised within the time permitted by the Board/Committee. Retirement: vested Options can be exercised within 1 year; unvested Options continue to vest.
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Sl. No. Particulars Death or Permanent Disability: unvested Options vest immediately in the name of the Nominee/Legal Heir. Transfer: Options are not transferable, pledgeable or hypothecable. They are transmitted only on death. Shares: Shares issued rank pari passu with existing Equity Shares and are listed on the recognised stock exchanges. There is no lock -in except as required by Applicable Law. Corporate actions: The number of Options and the Exercise Price are adjusted proportionately for bonus issue, split and similar actions Shareholder rights: The Option Holder has no shareholder rights until shares are allotted . 14. Subsequent changes or cancellation or exercise of such Options Not Applicable 15 Diluted earnings per share pursuant to the issue of equity shares on exercise of Options. Not Applicable
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RESIGNATION LETTER Date: 30[10/9.09 ¢ To, The Board of Directors TEMPSENS INSTRUMENTS (INDIA) LIMITED B-188 B-189 B-169 PART B-188A and F-188E, Road No 5, Industrial Area Madri, Udaipur, Rajasthan, India, PIN-313001 Subject: Resignation from the Position of Director Dear Sir, I, ANKIT TALESARA, resident of Plot No.1 New Modern Complex Bhuwana, Udaipur hereby submit my resignation from the position of Director of TEMPSENS INSTRUMENTS (INDIA) LIMITED, with immediate effect, due to personal reasons. I would like to thank the Board of Directors and the management for their support and cooperation during my tenure with the Company. J request you to kindly take note of my resignation and complete the necessary formalities and statutory filings as required under the applicable laws. Thanking you Yours sincerely, ae Latah > Tumpils Qnatruvmnsndd Ankit Talesara Director \ . DIN: 02709075 VINAY KATHI MANAGING PIKECTOR HIN: OL4LIBHS