Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Financial Year ended March 31, 2026

Nature of Filing / Announcement: Regulatory filing under SEBI LODR Regulations

Date of Board Meeting / Approval: Wednesday, May 27, 2026

Audit Opinion: Unmodified opinion for both Standalone & Consolidated Audited Financial Results

Auditor’s Comment: Emphasis of Matter regarding an FIR and EOW complaint from July 2024 against the Company and its directors/KMPs concerning alleged unauthorized loans and borrowings undertaken in FY 2023-24. A petition to quash the FIR is pending before the Delhi High Court.

Key Financial Highlights [Rs. In Million]

Consolidated Results:

Revenue from Operations: Q4 FY26: Rs 1,114.70; FY26: Rs 4,114.19 (FY25: Rs 3,743.11)

Total Income: Q4 FY26: Rs 1,164.05; FY26: Rs 4,368.57 (FY25: Rs 3,920.04)

Net Profit: Q4 FY26: Rs 152.94; FY26: Rs 733.36 (FY25: Rs 380.86)

EPS (Rs): Q4 FY26: 2.12; FY26: 10.19 (FY25: 5.29)

Other Equity: FY26: Rs 6,037.49 (FY25: Rs 5,311.39)

Cash and Cash Equivalents: FY26: Rs 80.93 (FY25: Rs 90.03)

Debt: Not fully disaggregated in summary data. Finance cost includes non-cash lease interest adjustment of Rs 54.07 million for FY26.

Standalone Results:

Revenue from Operations: Q4 FY26: Rs 725.69; FY26: Rs 2,599.60 (FY25: Rs 2,154.01)

Total Income: Not explicitly stated in standalone summary.

Net Profit: Not explicitly stated in standalone summary. Profit before tax was Rs 830.07 million for FY26.

EPS (Rs): Not provided in standalone summary table.

Other Equity: FY26: Rs 5,835.48 (FY25: Rs 5,223.41)

Cash and Cash Equivalents: FY26: Rs 20.88 (FY25: Rs 29.17)

Debt: Short-term borrowings: Rs 234.05 million (FY25: Rs 191.82 million). Finance cost includes non-cash lease interest adjustment of Rs 51.15 million for FY26.

Segment-wise Performance [Rs. In Million]

Consolidated:

LST Division (Inc. EPC, Wharfage Income & Rail Logistic): Revenue - Q4 FY26: Rs 658.80; FY26: Rs 2,258.73. Segment Profit - Q4 FY26: Rs 166.14; FY26: Rs 732.06.

Chemical Division: Revenue - Q4 FY26: Rs 455.89; FY26: Rs 1,855.45. Segment Profit - Q4 FY26: Rs 26.44; FY26: Rs 213.32.

Standalone:

LST Division (Inc. EPC, Wharfage Income): Revenue - Q4 FY26: Rs 546.61; FY26: Rs 1,933.79. Segment Profit - Q4 FY26: Rs 174.02; FY26: Rs 692.06. EPC and Wharfage Revenue in Q4 FY26 was Rs 97 million.

Chemical Division: Revenue - Q4 FY26: Rs 179.08; FY26: Rs 665.82. Segment Profit - Q4 FY26: Rs 10.36; FY26: Rs 115.30.

Corporate Actions:

Dividend: Not Specified

Share Split/Bonus/Buyback: Not Specified

Capital Raising: Not Specified

Other Significant Information:

Foreign Subsidiary: The Board approved initiating the process to form a wholly-owned subsidiary in Singapore to explore business opportunities and serve customers in the region, subject to statutory and regulatory compliance.

Entities in Consolidation: The consolidated results include Ganesh Benzoplast Limited (Holding Co.), Infrastructure Logistic Systems Ltd (Subsidiary), GBL Chemical Ltd (WOS), GBL LPG Pvt Ltd (WOS), GBL Infra Engg Services Pvt Ltd (WOS), GBL Clean Energy Pvt Ltd (WOS), Infinity Confidence LPG Pvt Ltd (WOS), and GC Port Infra Pvt Ltd (Subsidiary).

Exceptional Items: Consolidated FY26 includes an exceptional gain of Rs 87.72 million. Consolidated FY25 included an exceptional loss of Rs 447.31 million. Standalone FY25 included an exceptional loss of Rs 443.78 million.