OCCL LIMITED
14th Floor, Tower-B, World Trade Tower, Plot No. C-1, Sector-16, Noida - 201301, UP
Phone: 91-120-4744800 Email: [email protected]
Website: www.occlindia.com

May 21, 2026

The Manager
BSE Limited
Department of Corporate Services
Floor 25, P.J. Towers, Dalal Street
Mumbai - 400001
Scrip Code: 544278

The Manager
National Stock Exchange of India Limited
Exchange Plaza, Bandra Kurla
Complex, Bandra (E),
Mumbai - 400051
Scrip Symbol: OCCLLD

Dear Sir(s)/ Madam,

Sub: Outcome of the Board Meeting held on May 21, 2026

Ref.: Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the "Listing Regulations") read with Schedule III to the Listing Regulations and the relevant SEBI circulars.

In terms of Regulations 30 and 33 of the Listing Regulations read with Schedule III to the Listing Regulations and the relevant circular, we would like to inform you that the Board of Directors of the Company in its meeting held today i.e., Thursday, May 21, 2026, inter alia, considered and approved/ recommended the following:

The Audited Financial Results including Cash Flow Statement and Assets & Liabilities of the Company for the quarter and financial year ended March 31, 2026.

The Audited Financial Results of the Company along with Audit Report with unmodified opinion(s) in respect of the above Audited Financial Results received from M/s Singhi & Co., Chartered Accountants, Statutory Auditors of the Company and press release is enclosed as “Annexure-A”

A declaration signed by the Chief Financial Officer of the Company to the effect that Statutory Auditors have submitted their report with unmodified opinion in respect to Financial Results of the Company for the Financial Year 2025-26. The copy of the same is enclosed as “Annexure-B”
A Final Dividend of Rs. 1.80/- (One Rupee and Eighty Paisa Only) per equity share of Rs. 2/- each (90%) for the financial year ended March 31, 2026, subject to the approval of the shareholders at the ensuing Annual General Meeting. The dividend, if approved by the shareholders will be paid within 10 days of

Registered Office:
Survey No. 141,
Paiki of Mouje, APSEZL,
Mundra, Kachchh,
Gujarat, India, 370421
CIN: L24302GJ2022PLC131360

Plants:
Plot No. 3 & 4 Dharuhera Industrial Estate, Phase – 1
Dharuhera – 123106, Distt. Rewari, (Haryana)
SEZ Division: Survey No. 141, Paiki of Mouje Villag, Mundra, Taluka
Mundra, Mundra SEZ, District Kutch, Gujarat, 370421

OCCL LIMITED
14th Floor, Tower-B, World Trade Tower, Plot No. C-1, Sector-16, Noida - 201301, UP
Phone: 91-120-4744800 Email: [email protected]
Website: www.occlindia.com

its approval by the shareholders at the ensuing Annual General Meeting scheduled to be held on August 27, 2026.

Re-appointment of M/s. J K Kabra & Co., Cost Accountants, as Cost Auditor of the Company for the financial year 2026-27.

The Disclosure pursuant to Regulation 30 of Listing Regulations read with SEBI Master Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 January 30, 2026 is enclosed as “Annexure- C”.

The Board Meeting commenced at 02.30 P.M. and concluded at 04.15 P.M.

This disclosure along with the enclosures shall be made available on the website of the Company viz. https://www.occlindia.com/.

This is for your information and records.

Thanking you,

Yours faithfully,

For OCCL Limited

PRANAB
Digitally signed by
PRANAB KUMAR MAITY
KUMAR MAITY Date: 2026.05.21 17:24:39 +05'30'

Pranab Kumar Maity
Company Secretary & GM- Legal

Encl. As above

Registered Office:
Survey No. 141,
Paiki of Mouje, APSEZL,
Mundra, Kachchh,
Gujarat, India, 370421
CIN: L24302GJ2022PLC131360

ANNEXURE-A

OCCL LIMITED

CIN: L24302GJ2022PLC131360

(Regd. Office: Survey No.141, Paiki of Mouje, APSEZL, Mundra, Kachchh-370421, Gujarat, India)

Email: [email protected]; Web: www.occlindia.com

Statement of Audited Financial Results for the Quarter and Year Ended March 31' 2026

(Rs. in Lakhs, except per share data)

S.No.	Particulars	Quarter Ended			Year Ended
		Mar 31' 2026
(Audited)
(Note No.3)	Dec 31' 2025
(Unaudited)	Mar 31' 2025
(Audited)
(Note No.3)	Mar 31' 2026
(Audited)	Mar 31' 2025
(Audited)

I	Revenue from Operations	14,899.88	11,417.34	10,747.91	50,590.36	30,673.35
II	Other Income	53.42	44.76	98.09	236.09	207.34
III	Total Income (I+II)	14,953.30	11,462.10	10,846.00	50,826.45	30,880.69
IV	Expenses:
	Cost of materials consumed	7,900.06	6,558.10	4,342.54	24,864.58	11,728.99
	Purchase of stock in trade	-	-	-	321.17	82.80
	Changes in inventories of finished goods and work in progress	287.54	(1,004.06)	(35.87)	(451.47)	(208.22)
	Employee benefits expense	1,355.03	1,259.64	1,395.19	5,257.27	3,874.50
	Finance costs	111.94	124.97	131.82	503.25	547.74
	Depreciation and amortisation expenses	726.58	731.79	695.36	2,896.17	2,093.49
	Freight and forwarding	731.93	621.82	840.34	3,007.89	3,121.85
	Other expenses	2,237.03	2,009.81	2,337.75	8,674.06	6,779.61
	Total Expenses (IV)	13,350.11	10,302.07	9,707.13	45,072.92	28,020.76
V	Profit before exceptional item and tax (III-IV)	1,603.19	1,160.03	1,138.87	5,753.53	2,859.93
VI	Exception Items	104.86	(310.42)	-	(205.56)	-
VII	Impact of Labour Codes (Refer note 7)
VIII	Profit before tax (V+VI)	1,708.05	849.61	1,138.87	5,547.97	2,859.93
IX	Tax Expense :
	Current tax	298.52	143.67	200.09	964.66	497.90
	Deferred tax charge/ (credit) (Refer note 8)	(525.30)	53.30	68.85	(187.50)	220.36
	Total Tax Expense (VIII)	(226.78)	196.97	268.94	777.16	718.26
X	Profit for the period (VII-VIII)	1,934.83	652.64	869.93	4,770.81	2,141.67
XI	Other Comprehensive Income / (Loss) (Net of Tax)
	Items that will not be reclassified to Profit or Loss
XII	Remeasurement gain or (loss) on Defined Benefit Plans	(11.95)	(23.28)	4.85	(35.23)	4.85
	Tax relating to above	2.09	6.78	(1.41)	8.87	(1.41)
	Items that will be reclassified to Profit or Loss
XIII	Total Other Comprehensive Income / (Loss) (Net of Tax) (a+b) (X)	(9.86)	(16.50)	3.44	(26.36)	3.44

XIV	Earnings per equity share (Face value of Rs. 2/- each) :
Basic and Diluted (Rs.) [not annualised except for the year]	1,924.97	636.14	873.37	4,744.45	2,145.11
XV		999.01	999.01	999.01	999.01	999.01

OCCL LIMITED

OCCL LIMITED
CIN: L24302GJ2022PLC131360
(Regd. Office: Survey No.141, Paiki of Mouje, APSEZL, Mundra, Kachchh-370421, Gujarat, India)
Email: [email protected]; Web: www.occlindia.com

Statement of Audited Assets and Liabilities as at March 31, 2026

(Rs. in Lakhs)

| S.No. | Particulars | As at
Mar 31, 2026
(Audited) | As at
Mar 31, 2025
(Audited) |
| --- | --- | --- | --- |
| I.
(1) | ASSETS | |
| | Non-Current Assets | | |
| | (a) Property, Plant and Equipment | 35,482.94 | 36977.90 |
| | (b) Capital Work-In-Progress | 208.87 | 274.84 |
| | (c) Right of Use Assets | 808.33 | 864.81 |
| | (d) Other Intangible Assets | 31.86 | 45.22 |
| | (e) Financial Assets | | |
| | (i) Investments | 124.80 | 124.80 |
| | (ii) Loans | 66.53 | 74.52 |
| | (iii) Other Financial Assets | 731.09 | 710.25 |
| | (f) Other Non Current Assets | 253.32 | 70.31 |
| | Total Non-Current Assets | 37,707.74 | 39,142.65 |
| (2) | Current Assets | | |
| | (a) Inventories | 9,443.57 | 5,988.93 |
| | (b) Financial Assets | | |
| | (i) Investments | 1,313.31 | 1,013.52 |
| | (ii) Trade Receivables | 8,466.32 | 6,492.33 |
| | (iii) Cash and Cash Equivalents | 381.08 | 21.36 |
| | (iv) Bank Balances other than (iii) above | 25.77 | - |
| | (iv) Loans | 81.57 | 110.26 |
| | (v) Other Financial Assets | 0.24 | 0.24 |
| | (c) Other Current Assets | 2,745.45 | 662.54 |
| | Total Current Assets | 22,457.31 | 14,289.18 |
| | Total Assets | 60,165.05 | 53,431.83 |
| II.
A. | EQUITY AND LIABILITIES | | |
| | Equity | | |
| | (a) Equity Share Capital | 999.01 | 999.01 |
| | (b) Other Equity | 42,127.99 | 38,632.30 |
| | Total Equity | 43,127.00 | 39,631.31 |
| B.
(1) | Liabilities | | |
| | Non-Current Liabilities | | |
| | (a) Financial Liabilities | | |
| | (i) Borrowings | 549.17 | 1,899.63 |
| | (ii) Lease Liabilities | 530.06 | 543.56 |
| | (b) Provisions | 234.45 | 225.83 |
| | (c) Deferred Tax Liabilities (Net) | 3,300.71 | 3,497.08 |
| | Total Non-Current Liabilities | 4,614.39 | 6,166.10 |
| (2) | Current Liabilities | | |
| | (a) Financial Liabilities | | |
| | (i) Borrowings | 7,863.52 | 3,744.96 |
| | (ii) Lease Liabilities | 13.50 | 12.39 |
| | (iii) Trade Payables | | |
| | Total outstanding dues of Micro Enterprise and Small Enterprises | 199.99 | 264.45 |
| | Total outstanding dues of creditors other than Micro Enterprises
and Small Enterprises | 2,546.92 | 2,086.70 |
| | (iv) Other Financial Liabilities | 1,087.02 | 965.86 |
| | (b) Other Current Liabilities | 240.76 | 415.27 |
| | (c) Provisions | 373.21 | 109.11 |
| | (d) Current Tax Liabilities (Net) | 98.74 | 35.68 |
| | Total Current Liabilities | 12,423.66 | 7,634.42 |
| | Total Equity and Liabilities | 60,165.05 | 53,431.83 |

OCCL

OCCL LIMITED

CIN: L24302GJ2022PLC131360

(Regd. Office: Survey No.141, Paiki of Mouje, APSEZL, Mundra, Kachchh-370421, Gujarat, India)

Email: [email protected]; Web: www.occlindia.com

Audited Statement of Cash Flows for the Year Ended March 31' 2026

(Rs. in Lakhs)

S.No.	Particulars	Year Ended
Mar 31' 2026
(Audited)	Mar 31' 2025
(Audited)
A.	Cash Flow From Operating Activities
Net profit before tax	5,547.97	2,859.93
Adjustments for Non Cash and Non Operating Items :
Depreciation and amortisation expense	2,896.17	2,093.49
Net (Profit) / loss on sale / discard of property, plant and equipment	105.20	6.70
Finance costs	503.25	547.74
Interest income	(45.77)	(33.25)
Net loss on translation of outstanding foreign currency contracts	115.08	27.14
Debts earlier written off, now recovered	(6.00)	(5.00)
Net (Gain) / loss on redemption / sale of current investments	(75.82)	(11.28)
Provision for doubtful debts / advances	-	1.53
Net gain on fair valuation of financial assets measured at FVTPL	(0.32)	(12.65)
Provision for expected credit loss written back	-	(16.57)
Operating Profit before Working Capital Changes	9,039.76	5,457.78
Adjustments for :
(Increase)/ decrease in inventories	(3,454.64)	(558.90)
(Increase)/ decrease in trade and other receivables	(3,998.90)	1,339.07
Increase/ (decrease) in trade and other payables	416.95	1,202.72
Cash generated from Operations before tax	2,003.17	7,440.67
Direct tax paid (Net)	(901.60)	(462.22)
Net Cash inflow / (outflow) from Operating Activities (A)	1,101.57	6,978.45
B.	Cash Flow From Investing Activities
Payments for purchase of property, plant and equipment including capital work in progress, intangible assets and capital advances	(1,613.23)	(1,320.13)
Proceeds from sale of property, plant and equipment	78.25	88.38
Net profit on redemption / maturity of current investment	-	10.41
Sale of current investments	6,476.35	(1,000.00)
Purchase of Current investments	(6,700.00)	-
Net (increase) / decrease in fixed deposits	(27.95)	(401.10)
Interest received	46.04	10.35
Net cash inflow/(outflow) from Investing activities (B)	(1,740.54)	(2,612.09)
C.	Cash Flow From Financing Activities
Dividend Paid	(1,248.76)	-
Repayment of non-current borrowings	(1,498.31)	(1,121.50)
Net proceed/ (repayment) from current borrowings	4,266.41	(5,765.52)
Repayment of Lease Liability	(57.27)	-
Financial costs paid	(463.38)	(517.14)
Net cash inflow/(outflow) from financing activities (C)	998.69	(7,404.16)
Net increase / (decrease) in Cash and Cash Equivalents (A+B+C)	359.72	(3,037.80)
Opening balance of cash and cash equivalents	21.36	6.57
Add: cash and cash equivalents received pursuant to Scheme of Arrangement	-	3,052.59
Closing balance of cash and cash equivalents	381.08	21.36

OCCL LIMITED
CIN: L24302GJ2022PLC131360
(Regd. Office: Survey No.141, Paiki of Mouje, APSEZL, Mundra, Kachchh-370421, Gujarat, India)
Email: [email protected]; Web: www.occlindia.com

	Notes to Financials Results:
1.	These financial results of the Company have been prepared in accordance with the Indian Accounting Standards (IND AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standard) Rules, 2015, as amended and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other accounting principles generally accepted in India.
2.	The Company operates in single business segment i.e. Chemicals hence there are no reportable segments as per Ind AS 108 "Operating Segments".
3.	The figures of last quarter of Current and Previous year are the balancing figures between audited figures of respective full financial years and the published unaudited year to date figures up to third quarter of the respective financial year.
4.	Other expenses for the current quarter and for the year end include Rs. 36.02 lakhs and Rs. 312.86 lakhs respectively, incurred in connection with the implementation of the Scheme of Arrangement.
5.	Since, the Company has accounted for the demerger of the chemical business of AG Ventures Limited (formerly known as Oriental Carbon and Chemicals Limited) to the Company w.e.f. appointed date i.e. July 01, 2024, therefore the current year results are not comparable with the previous year, as the Company did not have operation till June 30, 2024.
6	As on March 31, 2026, one entity is considered an associate of the Company as defined by section 2(6) of the Companies Act,2013. However, there are no subsidiaries, joint ventures, or associates in accordance with Ind AS-28, therefore the Company is not required to prepare consolidated financial results.
7	The Government of India notified four new Labour Codes viz the Code on Social Security, 2020 ("Social Security Code"); the Occupational Safety, Health and Working Conditions Code, 2020; the Industrial Relations Code, 2020 and the Code on Wages, 2019 (collectively, the "Labour Codes") w.e.f. November 21, 2025. These subsume, amend and replace numerous existing central labour legislations. The corresponding State-level notifications and rules are yet to be notified.
Pursuant to the guidance issued by the Institute of Chartered Accountants of India (ICAI), the Company has recognized additional provisions for past service obligations relating to gratuity and compensated absences for the quarter and year ended March 31, 2026, amounting to Rs. 104.86 lakhs (reversal) (previous quarter Rs. 310.42 lakhs) and Rs.205.56 lakhs respectively in the financial results based on independent actuarial valuations. This has been disclosed as 'Exceptional Items' in the results.
8	Pursuant to the Finance Act, 2026, the accumulated Minimum Alternate Tax (MAT) credit, shall be available only in the new tax regime. Accordingly, the Company has decided to move to the new tax regime under Section 200 of the Income-tax Act, 2025 from Financial Year 2026-27, with an effective tax rate of 25.168%. Therefore, the Company has remeasured its deferred tax assets and liabilities at the revised applicable rate, resulting in a net reversal of deferred tax liabilities amounting to Rs. 704.32 lakhs, which has been recognized and credited to the statement of profit and loss during the quarter and year ended March 31,2026.
9	A final dividend of ₹ 1.80 (90%) per equity share of ₹ 2 each for financial year 2025-26 is recommended by the Board of Directors, subject to the approval of the shareholders in the ensuing Annual General Meeting.
10	The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on May 21, 2026. An Audit of this Financial Results for the quarter and year ended March 31, 2026 has been carried out by the Statutory Auditors, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

By Order of the Board of Directors

Place: Noida
Date: May 21, 2026

OCCL LIMITED
CIN: L24302GJ2022PLC131360
(Regd. Office: Survey No.141, Paiki of Mouje, APSEZL, Mundra, Kachchh-370421, Gujarat, India)
Email: [email protected]; Web: www.occlindia.com

OCCL LIMITED

CIN : L24302GJ2022PLC131360

(Regd. Office : Survey No.141, Paiki of Mouje, APSEZL, Mundra , Kachchh-370421, Gujarat, India )
Email: [email protected]; Web: www.occlindia.com

Extract of Audited Financial Results for the Quarter and Year Ended March 31' 2026

(Rs. in Lakhs, except per share data)

S.No.	Particulars	Quarter Ended			Year Ended
		Mar 31' 2026
(Audited)
(Note No.3)	Dec 31' 2025
(Unaudited)	Mar 31' 2025
(Audited)
(Note No.3)	Mar 31' 2026
(Audited)	Mar 31' 2025
(Audited)

1	Revenue from Operations	14,899.88	11,417.34	10,747.91	50,590.36	30,673.35
2	Profit before exceptional item and tax	1,603.19	1,160.03	1,138.87	5,753.53	2,859.93
3	Net Profit for the period from ordinary activities before tax	1,708.05	849.61	1,138.87	5,547.97	2,859.93
4	Net Profit for the period from ordinary activities after tax	1,934.83	652.64	869.93	4,770.81	2,141.67
5	Total Comprehensive income for the period (Comprising profit / (loss) for the period and Other Comprehensive Income / (loss) for the period) after tax	1,924.97	636.14	873.37	4,744.45	2,145.11
6	Paid-up Equity Share Capital (Face value of Rs. 2/- each) (previous period/year Face value of Rs.2/-each)	999.01	999.01	999.01	999.01	999.01
7	Other Equity excluding Revaluation Reserve				42,127.99	38,632.30
8	Earnings per equity share (Face value of Rs. 2/- each) (previous period/year Face value of Rs. 2/-each) :
Basic & Diluted (Rs.) (Not annualised except for the year)	3.87	1.31	1.74	9.55	4.29

Notes:

The above results were reviewed by the Audit Committee and approved by the Board of Directors in its meeting held on May 21' 2026.
The above is an extract of the detailed format of Quarterly and Year ended Financial Results filed with the stock Exchanges under regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Full format of the Financial Results for the Quarter and Year ended March 31' 2026 are available on the Stock Exchange websites, www.bseindia.com/ www.nseindia.com and Company's website www.occlindia.com.

Place : Noida
Date : May 21, 2026

By Order of the Board of Directors
(Arvind Goenka)
Chairman & Managing Director
DIN-00135653

Singhi & Co.
Chartered Accountants
Unit No. 1704, 17th Floor,
World Trade Tower, (WTT), DND Flyway,
Sector 16, Noida 201 301 (India)
T +91 (0120) 297 0005, 92055 75996
E [email protected]
www.singhico.com

Independent Auditor's Report on Annual Audited Financial results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015, as amended

To the Board of Directors of OCCL Limited

Report on the Audit of the Financial Results

Opinion

We have audited the accompanying statement of annual financial results of OCCL Limited ("the Company"), for the quarter and year ended March 31, 2026 and the statement of assets and liabilities and statement of cash flows as at and for the year ended on that date ("the Statement"), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations").

In our opinion and to the best of our information and according to the explanations given to us, the Statement read with notes therein :

i. is presented in accordance with the requirements of the Listing Regulations in this regard: and
ii. gives a true and fair view in conformity with the applicable accounting standards and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information of the Company for the year ended March 31, 2026 and the statement of assets and liabilities and the statement of cash flows as at and for the year ended on that date.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs), as specified under section 143(10) of the Act. Our responsibilities under those Standards are further described in the 'Auditor's Responsibilities for the Audit of the Financial Results' section of our report. We are independent of the Company in accordance with the 'Code of Ethics' issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.

Management's Responsibilities for the Financial Results

These financial results have been prepared on the basis of the annual financial statements. The Board of Directors of the Company are responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit/loss and other comprehensive income and other financial information of the Company in accordance with the applicable accounting standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for

Page 1 of 3
Offices : Kolkata, Delhi NCR, Mumbai, Chennai, Bengaluru, Pune & Raipur

Singhi & Co.
Chartered Accountants
...contd.

preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Statement, management is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Financial Results

Our objectives are to obtain reasonable assurance about whether the statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these statements.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Board of Directors.
Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based

Page 2 of 3

Singhi & Co.
Chartered Accountants
...contd.

on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Materiality is the magnitude of misstatements in the statements that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the statements.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matter

The Statement includes the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subjected to a limited review by us, as required under the Listing Regulations.

For Singhi & Co.
Chartered Accountants
Firm Reg. No. 302049E

Date: May 21, 2026
Place: Noida (Delhi – NCR)

Page 3 of 3

OCCL Limited

Q4 FY26 Financial Highlights

Total Income stood at Rs.149.5 crores

EBITDA stood at Rs. 24.4 crores; Margins at 16.3%

Profit After Tax stood at Rs. 19.3 crores; Margins at 12.9%

Investor Release: 21st May 2026, Noida

OCCL Limited, one of the market leaders in the production of Insoluble Sulphur has declared its audited Financial Results for the quarter and financial year ended 31st March 2026.

Particulars	Q4 FY26	Q4 FY25	Y-o-Y	FY26
Total Income*	149.5	108.5	+38%	508.3
EBITDA*	24.4	19.7	+24%	91.5
EBITDA Margin*	16.3%	18.1%		18.0%
PBT	17.1	11.4	+50%	55.5
Profit After Tax^	19.3	8.7	+123%	47.7
PAT Margins^	12.9%	8.0%		9.3%

Includes Other Income, On Standalone Basis
^ PAT and PAT margins include Labour code Impact of Rs. 3.1 crores

Dividend: The Board has recommended a final dividend of Rs. 1.80 per share (FV of Rs. 2), taking the total dividend for the year to Rs. 2.80 per share, inclusive of the Rs. 1.00 interim dividend paid in November.

Commenting on the results, Mr. Arvind Goenka, Promoter and Managing Director said

"During Q4 FY26, Revenue grew by 38% to Rs. 149.5 crores, while EBITDA grew by 24% Rs. 24.4 crores with an EBITDA margin of 16.3%. PAT for the period grew by 123% to Rs. 19.3 crores. The EBITDA margin was lower at 16.3% as prices increased in line with raw material cost even though margins per MT in absolute terms remained same.

FY26 has been a year of steady and resilient progress for OCCL, even as the insoluble sulphur industry faced a challenging pricing and raw material availability environment it was supported by increase in Sulphuric Acid profitability. During the year, we delivered consistent double-digit revenue growth, maintained EBITDA margins in the high-teens, and further strengthened our balance sheet—an encouraging performance given elevated raw material costs and global oversupply.

Globally, our markets showed mixed trends. Europe remained stable with low tariff barriers, while the US posed challenges due to a temporary tariff increase, which compressed margins. With tariffs now reduced, we expect improved realisations going forward. Domestically, India's tyre industry grew by 7–8%, driving strong demand for insoluble sulphur—a trend we expect to continue.

The unprecedented increase in Raw Material cost has resulted in increase in Sales Price and Working Capital requirements. There also remains a possibility of a reduction in demand due to high costs.

Looking ahead, we are cautiously optimistic. US tariff pressures have eased, Raw material prices are expected to remain elevated, but global pricing should improve in line with it. Our focus will be on increasing capacity utilisation, expanding domestic market share, and strengthening customer relationships.

With a lean balance sheet, low debt, and strong cash flows, OCCL is well-positioned to invest in growth, technology, and sustainability. The industry may require patience, but we remain confident in our strategy and our ability to emerge stronger in the coming years..

About OCCL Limited

OCCL Limited is a AG ventures Group Company. It is one of the market leaders in the production of Insoluble Sulphur for the Tyre and Rubber Industry around the world both in terms of quality as well as quantity. It has state of the art manufacturing facilities in India at Dharuhera (Harayana) and at Mundra (Gujarat). Apart from Insoluble Sulphur, it manufactures Sulphuric Acid and Oleums.

Safe Harbor Statement

Statements in this document relating to future status, events, or circumstances, including but not limited to statements about plans and objectives, the progress and results of research and development, potential project characteristics, project potential and target dates for project related issues are forward-looking statements based on estimates and the anticipated effects of future events on current and developing circumstances. Such statements are subject to numerous risks and uncertainties and are not necessarily predictive of future results. Actual results may differ materially from those anticipated in the forward-looking statements. The company assumes no obligation to update forward-looking statements to reflect actual results changed assumptions or other factors.

For further details, please contact:

Investor Contact:

OCCL Limited
CIN – L24302GJ2022PLC131360

Mr. Anurag Jain – Chief Financial Officer
Email: [email protected]
www.occlindia.com

Investor Relations Partner

SGA Strategic Growth Advisors
Strategic Growth Advisors Pvt. Ltd.
CIN: U74140MH2010PTC204285

Mr. Deven Dhruva / Mr. Ronak Jain
Email: [email protected] / [email protected]
Tel: +91 98333 73300 / +91 98209 50544
www.sgapl.net

ANNEXURE-B

OCCL

OCCL LIMITED

14th Floor, Tower-B, World Trade Tower, Plot No. C-1, Sector-16, Noida - 201301, UP

Phone: 91-120-4744800 Email: [email protected]

Website: www.occlindia.com

DIAMOND SULF

May 21, 2026

The Manager
BSE Limited
Department of Corporate Services
Floor 25, P.J. Towers, Dalal Street
Mumbai - 400001
Scrip Code: 544278

The Manager
National Stock Exchange of India Limited
Exchange Plaza, Bandra Kurla Complex,
Bandra (E),
Mumbai - 400051
Scrip Code: OCCLLTD

Dear Sirs / Madam,

Sub: Declaration regarding the Auditor's Report with unmodified opinion(s) pursuant to Regulation 33 (3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Dear Sir/ Madam,

Pursuant to the Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016, the Company hereby declares that the Auditor has furnished its Report with unmodified opinions in respect of Financial Results for the quarter and year ended March 31, 2026.

You are requested to take the above information on records.

Thanking you.

Yours Sincerely,
For OCCL Limited

Anurag Jain
Chief Financial Officer

Registered Office :
Survey No. 141, Paiki of Mouje,
APSEZ Mundra, Kachchh,
Mundra, Gujarat -370421
CIN - L24302GJ2022PLC131360

Plants :
Plot 3 & 4 Dharuhera Industrial Estate, Phase - 1
Dharuhera - 123106, Distt. Rewari, (Haryana)
SEZ Division : Survey No. 141, Paiki of Mouje Village Mundra
Taluka Mundra, Mundra SEZ, District Kutch, Gujarat - 370421

OCCL LIMITED
14th Floor, Tower-B, World Trade Tower, Plot No. C-1, Sector-16, Noida - 201301, LLP
Phone: 91-120-4744800 Email: [email protected]
Website: www.occlindia.com
ZAMOWS 1CLP

Annexure-C

Details as required under Regulation 30 Read with Schedule III of the Listing Regulations and Master Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 January 30, 2026:

M/s. J K Kabra & Co.

S. No	Particulars	M/s. J K Kabra & Co.
1	Reason for change viz.
appointment, reappointment,
resignation, removal, death or
otherwise;	Re-appointment
2	Date of appointment & term of
appointment / re-appointment	Date of appointment is May 21, 2026
for the financial year 2026-27
3	Brief profile (in case of
appointment);	Not Applicable
4	Disclosure of relationships
between directors (in case of
appointment of a Director).	None

Registered Office:
Survey No. 141,
Paiki of Mouje, APSEZL,
Mundra, Kachchh,
Gujarat, India, 370421
CIN: L24302GJ2022PLC131360
Plants:
Plot No. 3 & 4 Dharuhera Industrial Estate, Phase – 1
Dharuhera – 123106, Distt. Rewari, (Haryana)
SEZ Division: Survey No. 141, Paiki of Mouje Villag, Mundra, Taluka
Mundra, Mundra SEZ, District Kutch, Gujarat, 370421

AI assistant

OCCL Limited Audit Report / Information 2026

59857_rns_2026-05-21_1d748ade-f96f-4de7-b198-c077a665c8eb.pdf

Statement of Audited Assets and Liabilities as at March 31, 2026

OCCL LIMITED

OCCL LIMITED

CIN : L24302GJ2022PLC131360