Precot Limited — Interim / Quarterly Report 2025

Feb 10, 2026

10th February 2026

The Manager - Listing Department, National Stock Exchange of India Ltd, 'Exchange Plaza', C 1, Block G, Bandra – Kurla Complex, Bandra (E) Mumbai - 400 051.

Symbol: PRECOT, ISIN : INE283A01014

Respected Sir/ Madam,

Subject: Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations") - Outcome of Board meeting

The Board of Directors of the Company at their meeting held today, i.e. February 10, 2026, has inter alia considered and approved following matters: -

• 1. Pursuant to Regulation 33 read with Schedule III of SEBI Listing Obligations, the Board has approved and taken on record the Standalone and Consolidated Unaudited Financial Results for the Quarter and Nine months ended on 31st December 2025 along with the Limited Review Report of the Statutory Auditors of the Company is attached as Annexure – A.
• 1. Appointment of Mr. M Achuth Menon, Associate member of the Institute of Company Secretaries of India, having membership no. A63980, has been appointed as Company Secretary and Compliance Officer of the Company in terms of provisions of Section 203 of the Companies Act, 2013 and Rules made thereunder and Regulation 6 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended with effect from 1st January, 2026. The details required under Regulation 30 of the SEBI Listing Regulations read with SEBI/HO/CFD/CFD/PoD2/CIR/P/0155 dated November 11, 2024, is attached as Annexure – B.

The board meeting commenced at 10.45 AM and concluded by 11.20 AM

Request you to kindly take the same on record.

Yours faithfully,

For PRECOT LIMITED

ASHWIN CHANDRAN Digitally signed by ASHWIN CHANDRAN DN: c=IN, o=Personal, title=6328, pseudonym=5581f688aa4c4f11a5bd4ad048b9c409, 2.5.4.20=e522dc9cec696677e627d72483b58fe19c6814b 97852c10bf178c50536d7a607, postalCode=641018, st=Tamil Nadu, serialNumber=295027877988c93dd84b65b963e0fe58a0 c04c83199c1090e006288afbc1e13a, cn=ASHWIN CHANDRAN Date: 2026.02.10 11:32:30 +05'30'

ASHWIN CHANDRAN,

CHAIRMAN AND MANAGING DIRECTOR,

DIN : 00001884

ANNEXURE - A

* * . CBE

-

				Pre Um ited cot	(CI N: U 711	1TZ 196 2PL C00	118 3)
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			Ema	il: s @p tary eae	We ot.c rec om	bsit e: w ww .pre	cot .com
		Sta tem ent	of U dite nau	d Fi cial Re nan	sult s fo r th e Q	nd N ine ter a uar	nth ded mo s en	31 st D ec 2 025
													Lak hs
		Sta nda lone					Con soli dat ed
	ticu lars Par	Qua end ed n.er			Nin hs e nde d ont e m		Pre vio us Y ear end ed		Qua end ed rter		Nin hs e nde d ont e m		Prev ious Ye ar end ed
5.N o		31- Dec -25	30- Sep -25	31·D ec·2 4 (Re ed) stat	31-D ec-2 5	31-D ec-2 4 ed) (Re stat	31- Ma r-25	31-D ec-2 5	30- Sep -25	31- Dec -24 (Re ed) stat	31-D ec-2 5	31-D ec-2 4 (Re ed) stat	31- Ma r-25
			Una udi ted		Una	udi ted	Aud ited		Una ud ited		Una	udi ted	Aud ited
1	Inc fro atio ome m o per ns
	\ Re I; ue f :rati ven rom ooe ons	200 49.9 4	20 4 75.7 3	20 3 88.4 2	602 19.2 8	61,2 5 69.9	831 03. 01	20 0 49.9 4	204 75. 73	20 3 88. 42	60 2 19.2 8	612 69.9 5	831 03.0 1
	-lb\ Oth atin ero oer • re ven ue le\ O the r inc	748 .35 97.7 2	878 .97 32.5 3	811 .17 146 .93	2,57 0.95 254 .47	2 77 3.00 517 .84	3 71 5.70 432 .17	748 .35 97. 72	878 .97 32.5 3	811 .17 146 .93	2 57 0.95	2 77 3.00	3,7 15.7 0
	om e Tot al In com e	20 8 96.0 1	213 87.2 3	21 34 6.52	63 0 44.7 0	64 5 60.7 9	87 2 50. 88	20 896 .01	213 87. 23	213 46. 52	254 .47 63 0 44.7 0	517 .84 645 60. 79	432 .17 87 2 50. 88
2	Exo ens es
	la\ Cos t of teri als c ed ma ons um	9 57 7.1 3	113 84.3 2	115 50. 09	32 5 14.2 1	365 44. 00	48,0 21.6 6	9,57 7.13	113 84.3 2	115 50.0 9	32 5 14.2 1	36 5 44.0 0	48 0 21.6 6
	!bl cha f sto ck i ade Pur n tr se o	336 .99	895 .63		186 3.18			336 .99	895 .63		1.86 3.1 8
	(c) C han in in tori f fin ishe d go ods ck i ade and .sto n tr ges ven es o k·in ·ort wor »res s	1,11 4.22	(1,4 68.7 8)	(294 .11)	(2,3 56.9 3)	(1,1 18.5 4)	(168 .63)	1,11 4.2 2	(1,4 68.7 8)	(29 4.1 1)	(2,3 56.9 3)	(1,1 18.5 4)	(16 8.63 )
	Id\ iove e be nefi Emo ts e xoe nse	2,20 7.0 4	2 25 1.17	214 9.8 5	6 80 6.21	5.64 619	8,29 7.1 9	2,20 7.04	2 25 1.17	9.85 2 14	680 6.2 1	5.64 6 19	8 29 7.19
	-le\ Fina ts nce cos & l	793 .93 754 .30	994 .05 697 .45	803 .99 444 .07	2,59 8.96 2 12 7.76	2 46 5.80 133 0.00	2,86 8.61	793 .93 754 .30	994 .05	803 .99	2 59 8.96	2,46 5.80	2,86 8.61
	Deo reci tisa tion irme atto nt e n a mor moa xoe nse (g) O the r ex ses	5,31 5.58	5,76 9.99	5,18 6.58	16,3 39.9 3	14,3 07.3 8	186 4.8 1 19,5 75.9 7	15.5 8	697 .45 9.99	444 .07	1 2 27.7 6	1 33 0.00	1,86 4.81
	pen al e						1	5,3	5,76	5,18 6.5 8	16,3 39.9 3	14,3 07.3 8	19,5 75.9 7
	Tot xpe nse s fit I !Lo efor tion al it d ta x 11	20,0 99. 19 .82 796	20,5 23. 83 863 .40	19,8 40. 47 6.05	59, 893 .32 315 1.38	59,7 24. 28 4 83 6.51	80,4 59.6 1.27	20,0 99. 19 .82	20,5 23.8 3 863 .40	19,8 40.4 7 150 6.05	59, 893 32	59,7 24.2 8 483 6.5 1	80,4 59. 61
3 4	Pro ss\ b -2\ e ex ceo em s an Exce ptio nal item s			1,50			6 79	796			3 15 1.38		6,79 1.27
5	Pro fit/ llo ss\ bef fro lnui n2 o atio ns1 3+4 ) tax ont ore m c oer	796 .82	863 .40	1.50 6.05	315 1.3 8	4 8 36. Sl	6 79 L27	796 .82	863 .40	150 6.05	3 15 1.38	4 8 36. Sl	6 79 L27
6	Tax fa+ b+c l exo ens es	219 .13	160 .61	394 .18	740 .70	1,28 3.20	161 3.92	219 .13	160 .61	394 .18	740 .70	1,28 3.20	1,61 3.92
	Ita l C nt t urre ax	213 .82	98.6 0	188 .44	626 .46	602 .63	211 .38	213 .82	98. 60	188 .44	626 .46	602 .63	211 .38
	llbl De ferr ed T ax	5.3 1	62.0 1	205 .74	114 .24	680 .57	40 1 2.54	53 1	62.0 1	205 .74	114 .24	680 .57	1,40 2.54
	fie\ Tax dit f arlie cre or e r ve ars
7	Pro fit/( Los s) fo r th riod fro inu ing rati (S-6 ) ont e pe m c ope ons	577 .69	702 .79	1,11 1.87	2,4 10.6 8	3,55 3.3 1	5,1 773 5	577 .69	702 .79	1,11 1.87	2,4 10.6 8	3,5 533 1	5,17 7.35
8	Dis tinu ed o atio con per ns fit/( l os s) fo r th riod fro m d isco ntin ued ions bef Pro erat e pe op ore			(218 .38)		(869 .49)	(2,3 80.1 6)			(21 8.38 )		(86 9.49 )	(2,3 80.1 6)
	tax I C (Ex ses) redi t of disc inu ed o atio Tax ont pen per ns			29.8 3		230 .69	491 .55			29.8 3		230 .69	491 .55
	Pro flt/ (Los s) fo r th fro m d isco ntin ued rati riod e pe ope ons			(18 8.55 )		(63 8.80 )	(1,8 88.6 1)			(18 8.55 )		(638 .80)	(1,8 88.6 1)
9	fit/ (Lo ss) f he iod (7+ 8) Pro or t per	577 .69	702 .79	923 32	2,4 10.6 8	2,9 14.S l	3,28 8.74	.69 sn	702 .79	923 .32	2,4 10.6 8	2,9 14.5 1	3,2 88.7 4
10	Oth er C hen sive Inc om pre ome ;
	ot b A) I tem s th at w ill n das sifl ed t rofl t or LOs e re o p s:
	i) R of t he d efin ed b fit p lans ent eme asu rem ene	(39. 94)	(39 .02)	(55 .59)	5.50 (10 )	(164 .31)	(107 .36)	(39 .94)	(39. 02)	(55 .59)	(10 5.50	) (16 4.3 1)	(107 .36)
	ii) G ain s/ ( Loss es) fair valu e of Eq uity Ins trum ents red at on me asu 00 fair val hro ugh ue t								. -
	iii) I rela ting to I s th ill n ot b clas sifie d to fit tem at w taX nco me e re pro	10.0 5	9.82	13.9 9	26.5 5	41. 35	27.0 2	10.0 5	9.8 2	13.9 9	26.5 5	41.3 5	27.0 2
	Tot al O the r Co ehe nsiv e In mpr com e	(29 .89)	(29 .20)	(4L 60)	(78 .95)	(12 2.96 )	(80 .34)	(29 .89)	(29 .20)	(4L 60)	(78 .95)	(12 2.96 )	(80 .34)
11	al C reh ensi f0< Tot ve I the riod (9+ 101 omp nco me pe	547 .80	673 .59	88L 72	2,3 3L7 3	2,79 LSS	3,20 8.40	547 .80	673 .59	88L 72	2,3 3L7 3	2,7 9L5 5	3,20 8.40
12	Paid ity s har pita l (F valu 10/· ch) -up equ e ca ace e ea	1,20 0.00	1,20 0.00	1,20 0.0 0	1,20 0.00	1,20 0.00	1,20 0.00	l,20 0.00	1,20 0.00	1,20 0.00	1,20 0.00	1,20 0.0 0	1,20 0.00
13	Oth er E quit sho in th dite d ba lanc e sh eet y as wn e au						41,3 09.6 7						43, 649 .67
14	ings Sha sic & Di lute d) h Ea Per re (E PS) (Ba 10/. rn .,ac It no lised \ fo ntin uinO ' t an nua r co	4.8 1	5.86	9.2 7	20.0 9	29.6 1	43. 14	4.8 1	5.86	9.2 7	20.0 9	29.6	1
15	Ea ings Pe r Sh (EPS J (B asic & D ilute d) 10/ h rn are ,ac It no t an lise d\ fo r dis tinu ed o atio nua con oer ns			(1.5 7)		(5.3 2)	(15 .74)			(1.5 7)		(5.3 2)	, r (15 .74
16	ed I Earn ings Pe r Sh (EPS ) (B asic & D ilut 10/ - each are It no & d t an lise d\ fo ntin uine isco ntin ued erat ions nua r co oo	4.8 1	5.86	7.69	20.0 9	24.2 9	27.4 1	4.8 1	5.86	7.69	20.0 9	24.2	2 7. 4 1 9

1	The above unaudited results have been subjected to limited review by the statutory auditors, reviewed and recommended by the Audit committee and approved by the Board of Directors at its meeting held on 10th Feb 2026.
2	The operations of the company primarily relate to only one reportable operating segment namely Textiles. Hence the results are reported under one segment as per Ind AS 108 - Operating Segments.
	3 a) The Board of Directors at their meeting held on 27th February 2025 had decided to discontinue the operations of one of the Spinning units located at Hindupur, Andhra Pradesh, considering the unsustainable losses over the past several years and with no visibility of any significant improvement in the near future. Consequently, the working results of the unit has been disclosed in Discontinued Operations with comparative I prior periods being re-presented I restated in Standalone and Consolidated Financial Statements.
	b) Loss from Discontinued operations for the quarter and year ended 31.03.2025 includes an amount of Rs.1119 lakhs towards Employee's settlement.
4	The Company's subsidiary does not have any business operations for the period. Accordingly, consolidation does not result in any adjustment, and hence the Standalone and Consolidated financial results for the period ended 31st December 2025 and 31st December 2024 remain the same.
5	During the period ended 31st December 2025, the company has recognised a restatement loss of" 481.03 lakhs on its Foreign-Currency borrowings.
6	On November 21, 2025, the Government of India notified the four Labour Codes consolidating existing labour laws. The Company has assessed the impact of these Codes on its employees and concluded that there is no material incremental liability. The Company is evaluating the potential impact on its contract workforce and based on the assessment to date, does not expect any material impact. The Company continues to monitor developments relating to the finalisation of Central and State Rules and will recognise the accounting impact, if any, as required.
7	Figures for the earlier period have been regrouped I reclassified wherever necessary to correspond to the figures for t he current period.
	ASHWIN CHANDRAN
	Date : 10-Feb-2026 Chairman and Managing Director Place : Coimbatore (DIN : 00001884)

Independent Auditor's Review Report on Unaudited Quarterly and Year-To-Date Standalone Financial Results of the Company for the quarter and nine months ended 31 December 2025

To the Board of Directors Precot Limited

• 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Precot Limited ("the Company") for the quarter and nine months ended 31st December 2025 ("the Statement"), being submitted by the Company pursuant to t he requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").
• 1. This 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 recognition and measurement principles laid down in the Indian Accounting Standard 34 - "Interim Financial Reporting" ("Ind AS 34") , prescribed under Section 133 of the Companies Ac t, 2013 ("the Act") and in compliance with Regulation 33 of the Listing Regulations and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review.
• 1. We conducted our review of the Statement in accordance with the Standard on Review Engagement s (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing 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.

No. 380, VGR Puram, Off Alagesan Road, Saibaba Colony, Coimbatore -641011. Phone : +91-422-2440971-3, Email : admin@vksaiyer.com

VKS Aiyer & Co., Chmte red Accountonts

Contn. Sheet _ __ _

1. Based on our review conducted as above, nothing has come to our att ention that causes us to believe that the accompanying statement, prepared in accordance with the recognition and measurement principles laid down in t he aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 201 5, as amended, including the manner in which it is to be disclosed, or that it cont ains any material misstatement.

iye & Co. A ountants R stration No.0000665

Part er Mem ership No: 217964 · UDIN: r?i). / 'f 111 )' 1/t.,/J fA .2.JS )

Place: Coimbatore Date: 10-02-2026

Independent Auditor's Review Report on Unaudited Quarterly and Year-To-Date Consolidated Financial Results of the Company for the quarter and nine ended 31 •t December 2025

To the Board of Directors Precot Limited

• 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Precot Limited ("the Holding Company") and its subsidiary (the Holding Company and its subsidiary together referred to as "the Group"), for the quarter and nine months ended 31 st December 2025 ("the Statement") 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").
• 1. 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 Settion 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review.
• 1. 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of Company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing 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.

No. 380, VCR Puram, Off Alagesan Road, Saibaba Colony, Coimbatore - 641 011 . Phone: +91-422-2440971-3, Email: adrnin@vksaiyer.com

Contn. Sheet ___ _

Coimbato re - 641 011

We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.

Sr. No.	Name of the Entity	Relat ionship	% of Holding
1.	Precot Limited	Holding Company
2.	Suprem Associates (Partnership Firm)	Subsidiary	99.88%

1. The Statement includes the results of the following entities:

2. 1. Based on our review conducted and procedures performed as stated in paragraph 3 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 the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 201 5, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.
3. 1. We did not review the interim financial information of the subsidiary included in the Statement, whose interim financial information reflects total revenue of~ Nil, total net profit after tax of~ Nil and total comprehensive income of ~Nil for the period from 1st April 2025 to 31 st December 2025 as considered in the Statement which were furnished by the management and not subject to review. According to the information and explanations given to us by the management, this interim financial information is not material to the Group.

Our conclusion on the Statement is not modified in respect of the above matter.

Kaus k Sidartha Part r Membership No: 217964 f .:r'l1 } UDIN: J-6 1:+1J1"' /Jg Hf,,

Place: Coimbatore Date: 10-02-2026

Annexure B

Details required as per SEBI Circular No SEBI/HO/CFD/CFD/PoD2/CIR/P/0155 dated

November 11, 2024

Sr.	Details of events that	Information of such event(s)
No.	need to be provided
1.	Reason for Change viz. appointment,	Appointment of Mr. M. Achuth Menon, (ACS:
	resignation, removal, death or	A63980) as the Company Secretary and Compliance
	otherwise	Officer of the Company.
2.	Date of Appointment/Cessation	Date of Appointment: 13th February 2026
3.	Brief profile (in case of	Not applicable
	re-appointment)
4.	Disclosure of relationships between	Not applicable
	directors (in case of appointment of a
	director)

For PRECOT LIMITED

ASHWIN CHANDRAN Digitally signed by ASHWIN CHANDRAN DN: c=IN, o=Personal, title=6328, pseudonym=5581f688aa4c4f11a5bd4ad048b9c409, 2.5.4.20=e522dc9cec696677e627d72483b58fe19c6814b 97852c10bf178c50536d7a607, postalCode=641018, st=Tamil Nadu, serialNumber=295027877988c93dd84b65b963e0fe58a0 c04c83199c1090e006288afbc1e13a, cn=ASHWIN CHANDRAN Date: 2026.02.10 11:33:00 +05'30'

ASHWIN CHANDRAN,

CHAIRMAN AND MANAGING DIRECTOR,

DIN : 00001884