Board Meeting Outcomes

The Board of Directors meeting commenced at 04:30 PM and concluded at 05:45 PM on November 14, 2026. The Board inter-alia considered and approved:

1. The Unaudited Standalone & Consolidated Financial Results for the quarter and half year ended September 30, 2026 pursuant to Regulation 33 of SEBI LODR Regulations, 2015.

2. To take note on record the Statutory Auditor's Limited Review Report for the Unaudited Consolidated and Standalone Financial Results for the quarter ended September 30, 2026.

The results were reviewed by the Audit Committee and approved by the Board. The statutory auditors, B. Shroff & Co., carried out a limited review and expressed an unmodified report.

Standalone Financial Results (Rs. in Lakhs)

Quarter Ended September 30, 2026:

  • Net Sales/Income from Operations: ₹3,839.76
  • Other Income: ₹219.66
  • Total Revenue: ₹4,059.42
  • Total Expenses: ₹3,947.92
  • Profit Before Tax: ₹111.50
  • Tax Expense: ₹95.32 (Current Tax: ₹22.10, Deferred Tax: ₹75.05, Excess Tax provision written back: ₹0.00)
  • Net Profit for the period: ₹16.18
  • Other Comprehensive Income: ₹(0.09)
  • Total Comprehensive Income: ₹16.09
  • Basic EPS from continuing operations: ₹0.06
  • Diluted EPS from continuing operations: ₹0.06

Half Year Ended September 30, 2026:

  • Net Sales/Income from Operations: ₹5,192.98
  • Other Income: ₹88.22
  • Total Revenue: ₹5,281.20
  • Total Expenses: ₹5,245.70
  • Profit Before Tax: ₹247.96
  • Tax Expense: ₹133.44 (Current Tax: ₹58.03, Deferred Tax: ₹75.05, Excess Tax provision written back: ₹0.00)
  • Net Profit for the period: ₹124.39
  • Other Comprehensive Income: ₹0.12
  • Total Comprehensive Income: ₹124.51
  • Basic EPS from continuing operations: ₹0.45
  • Diluted EPS from continuing operations: ₹0.45

Consolidated Financial Results (Rs. in Lakhs)

Quarter Ended September 30, 2026:

  • Net Sales/Income from Operations: ₹3,839.76
  • Other Income: ₹159.45
  • Total Revenue: ₹3,999.21
  • Total Expenses: ₹3,989.24
  • Profit Before Tax: ₹9.97
  • Tax Expense: ₹86.21 (Current Tax: ₹22.10, Deferred Tax: ₹75.05, Excess Tax provision written back: ₹0.00)
  • Net Profit/(Loss) from continuing operations: ₹(76.24)
  • Share of profit/(loss) of associates: ₹0.00
  • Profit/(loss) of Minority Interest: ₹0.00
  • Net profit/(loss) for the period: ₹(76.24)
  • Other Comprehensive Income: ₹(1.96)
  • Total Comprehensive Income: ₹(78.20)
  • Basic EPS from continuing operations: ₹(0.27)
  • Diluted EPS from continuing operations: ₹(0.27)

Half Year Ended September 30, 2026:

  • Net Sales/Income from Operations: ₹5,372.73
  • Other Income: ₹310.33
  • Total Revenue: ₹5,683.06
  • Total Expenses: ₹5,632.68
  • Profit Before Tax: ₹50.38
  • Tax Expense: ₹105.32 (Current Tax: ₹42.10, Deferred Tax: ₹75.05, Excess Tax provision written back: ₹0.00)
  • Net Profit/(Loss) from continuing operations: ₹(54.94)
  • Share of profit/(loss) of associates: ₹51.51
  • Profit/(loss) of Minority Interest: ₹0.00
  • Net profit/(loss) for the period: ₹(3.43)
  • Other Comprehensive Income: ₹58.39
  • Total Comprehensive Income: ₹54.96

Subsidiary Information

The consolidated results include the unaudited financial information of Revera Milk and Foods Private Limited, a subsidiary. For the quarter ended September 30, 2026, the subsidiary reported:

  • Total assets: ₹2,565.49 lakhs
  • Total revenues: ₹1.93 lakhs
  • Total net loss after tax: ₹38.23 lakhs
  • Total comprehensive income (loss): ₹(38.23) lakhs
  • Net cash outflow: ₹81.56 lakhs

For the period from April 1, 2026 to September 30, 2026, the subsidiary reported:

  • Total net loss after tax: ₹59.99 lakhs
  • Total comprehensive income (loss): ₹(59.99) lakhs

The subsidiary's financial information was reviewed by other auditors, and the conclusion on the consolidated statement is based on their reports.

Segment-wise Performance (Standalone)

Quarter Ended September 30, 2026:

  • Property Development: Revenue ₹3.22 lakhs, Segment Results ₹(2.51) lakhs
  • Trading Others: Revenue ₹3,880.59 lakhs, Segment Results ₹256.30 lakhs
  • Wind Power: Revenue ₹0.00 lakhs, Segment Results ₹0.00 lakhs
  • Unallocated-Others: Revenue ₹175.61 lakhs, Segment Results ₹88.48 lakhs

Half Year Ended September 30, 2026:

  • Property Development: Revenue ₹9.50 lakhs, Segment Results ₹(8.04) lakhs
  • Trading Others: Revenue ₹5,237.77 lakhs, Segment Results ₹149.37 lakhs
  • Wind Power: Revenue ₹0.00 lakhs, Segment Results ₹0.00 lakhs
  • Unallocated-Others: Revenue ₹246.40 lakhs, Segment Results ₹106.99 lakhs

Financial Position (Standalone as of September 30, 2026)

  • Total Assets: ₹30,514.24 lakhs
  • Total Equity: ₹28,795.59 lakhs
  • Total Liabilities: ₹1,718.65 lakhs
  • Paid-up equity share capital: ₹2,775.35 lakhs (Face value ₹10 each)

Cash Flow Statement (Standalone for H1 FY2026)

  • Net cash from operating activities: ₹2,196.78 lakhs
  • Net cash used in investing activities: ₹(1,876.23) lakhs
  • Net cash used in financing activities: ₹(0.37) lakhs
  • Net increase in cash and cash equivalents: ₹320.18 lakhs
  • Cash and cash equivalents at end of period: ₹379.22 lakhs

Additional Information

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS). Previous period/year figures have been regrouped/recasted wherever necessary for comparability. The results are available on the company's website (www.anikgroup.com) and on the stock exchange websites.