REGAAL RESOURCES LIMITED — Earnings Release 2026

Feb 10, 2026

Date: February 10, 2026

To To National Stock Exchange of India Ltd Exchange Plaza, 5th Floor, C-1, Block G, 1[[st]] Bandra Kurla Complex, Bandra (E), Mumbai 400051

BSE Limited

1[[st]] Floor, Phiroze Jeejeebhoy Towers Dalal Street Mumbai – 400001 Scrip Code: 544485

Symbol: REGAAL

Sub: Press Release on the Unaudited Financial Results for the Quarter and Nine months ended December 31, 2025

Dear Sir/ Madam,

Pursuant to the provisions of Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed the Press Release in relation to the Unaudited Financial Result of the Company for the quarter and nine months ended December 31, 2025.

We request you to take the above information on records.

Thanking you,

For Regaal Resources Limited

TINKU Digitally signed by KUMAR TINKU KUMAR GUPTA Date: 2026.02.10 GUPTA 22:07:40 +05'30'

Tinku Kumar Gupta Company Secretary and Compliance Officer

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Press Release

Regaal Resources achieved an Operating Income of ₹3,230 million with a YoY growth of 25.6%; Operating EBITDA stood at ₹346 Million, with a Margin of 10.7%

Kolkata, West Bengal, 10[th] February 2026: Regaal Resources Limited (herein referred to as "RRL"), one of the most trusted names in the maize wet milling industry, announced its Q3 FY26 results today. The Board of Directors of RRL at its meeting held on 10[th] February 2026 took on record the unaudited Financial Results for the third quarter of Financial Year 2025-26.

									₹Millions
Financial Summary	Q3 FY26	Q3 FY25	YoY%	Q2 FY26	QoQ%	9M FY26	9M FY25	YoY%	FY25
Total Income	3,233	2,573	25.7%	3,203	1.0%	8,904	6,576	35.4%	9,176
Operating Income	3,230	2,572	25.6%	3,200	0.9%	8,896	6,566	35.5%	9,152
Value Add	805	670	20.1%	785	2.5%	2,208	1,884	17.2%	2,506
Value Add Margin	24.9%	26.0%	(112 bps)	24.5%	38 bps	24.8%	28.7%	(387 bps)	27.4%
Operating EBITDA	346	307	12.4%	350	(1.4%)	941	858	9.7%	1,128
Operating EBITDA Margin	10.7%	11.9%	(125 bps)	10.9%	(25 bps)	10.6%	13.1%	(249 bps)	12.3%
PBT before Exceptional Items	241	195	23.7%	223	7.8%	585	492	18.8%	638
Exceptional Item	67	-	-	-	-	67	-	-	-
PBT	174	195	(10.5%)	223	(22.0%)	518	492	5.3%	638
PAT	132	142	(6.9%)	167	(20.7%)	390	365	7.0%	477
PAT Margin	4.1%	5.5%	(143 bps)	5.2%	(112 bps)	4.4%	5.5%	(117 bps)	5.2%
Diluted EPS (₹)	1.26	1.79	(29.7%)	1.84	(31.6%)	4.19	4.69	(10.7%)	6.03

Notes:

• Value Add is calculated as Operating Income minus cost of goods sold

• Value Add Margin shows value add as a percentage of Operating Income

• Operating EBITDA represents profit before tax plus finance costs, depreciation, amortization, and minus other income

• Operating EBITDA Margin shows EBITDA as a percentage of Operating Income

• Diluted EPS, considering the effect of Split and Bonus Issuance

• Exceptional Item: Refer to Note 7 in the Financial Statements

Commenting on the results, Mr. Anil Kishorepuria, Chairman & Managing Director, Regaal Resources Limited said :

“We are pleased to present our performance for Q3 FY26, reflecting stable operations and continued progress. Operating Income during the quarter stood at ₹3,229.7 million, growing 25.6% year-on-year.

Value-add for Q3 FY26 stood at ₹804.9 million, reflecting a year-on-year growth of 20.1%. Value-add margin moderated to 24.9%, a contraction of 112 basis points year-on-year. This moderation was primarily driven by a higher contribution from maize trading, which carries a relatively lower margin compared to manufacturing revenue.

As communicated earlier, the Company follows a consistent practice of accepting maize supplied by farmers and does not turn away deliveries, even when procurement exceeds near-term manufacturing requirements. This long-term strategy strengthens sourcing relationships that are critical as the Company prepares to double its crushing capacity to 1,650 TPD by the end of this fiscal year, with a focus on building a stable and scalable farmer network. Surplus maize, largely high-quality feed-grade stock, was sold in the open market.

Operating EBITDA for Q3 FY26 was ₹345.5 million up 12.4% YoY, with a margin of 10.7%.

The Company had received SGST reimbursement under the Bihar Industrial Promotion Policy for sales made since April 2019. For a portion of these sales, certain distributors subsequently utilized the SGST credit to discharge IGST liabilities on inter-state sales.

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During the quarter, the Department of Industries informed the Company that such utilization is not in accordance with the policy and that the corresponding subsidy amount is required to be reversed/refunded. In light of this, ₹66.6 million (including pending subsidy till 31[st] December 2025) has been provided for as a one-time exceptional item in the quarterly Profit and Loss Statement.

The Company believes that any further impact, if at all, is unlikely to be material to the financial results. Consequently, PAT for Q3 FY26 stood at ₹132.5 million with a Margin of 4.1%, reflecting the impact of this one-time charge.

We are happy to update that the planned capacity expansion to 1,650 TPD remains on schedule. This expansion will be dedicated towards the production of Liquid Glucose, Maltodextrin Powder, Dextrose Monohydrate, Dextrose Anhydrous and many other value-added products, enabling us to achieve product diversification and capture rising demand across various industries including, but not limited to processed foods, industrial applications, and FMCG.

The Company has utilized ₹1,857.3 Million, from the Net IPO proceeds of ₹1,871.4 Million, towards debt repayment and general corporate purposes, with an unutilized balance of ₹14.1 Million as of 31st December 2025.

We remain focused on optimizing operations while maintaining strong capital discipline and a commitment to sustainable business practices. We continue to monitor macroeconomic trends closely and stand ready to adapt our strategy to ensure long-term value creation for all stakeholders.”

Key Highlights Q3 FY26

• Operating Income:

• Operating Income at ₹ 3,230 Million for Q3 FY26, registering a growth of 25.6% YoY

• Operating EBITDA:

• Operating EBITDA at ₹ 346 Million in Q3 FY26. Operating EBITDA Margin stood at 10.7%

• PAT:

• PAT stood at ₹ 132 Million in Q3 FY26. PAT Margin stood at 4.1%

Key Highlights 9M FY26

• Operating Income:

• Operating Income at ₹ 8,896 Million for 9M FY26, registering a growth of 35.5% YoY

• Operating EBITDA:

• Operating EBITDA at ₹ 941 Million in 9M FY26. Operating EBITDA Margin stood at 10.6%

• PAT:

• PAT stood at ₹ 390 Million in 9M FY26. PAT Margin was at 4.4%

About Regaal Resources Limited

RRL is among India’s leading maize-based specialty product manufacturers with a modern wet milling facility in Bihar, strategically located near key maize-growing regions. With ~825 TPD crushing capacity, it ranks among the top maize milling companies in India, offering a wide and growing product portfolio including native maize starch, various modified starches, first products and value-added products. Serving industries such as food & beverages, pharmaceuticals, textiles, paper, and animal nutrition, Regaal combines integrated procurement, large-scale storage, and sustainable Zero Liquid Discharge (ZLD) operations, positioning itself as one of the fastest-growing players in the sector.

For further information, please contact:

Saikat Chatterjee

Chief Financial Officer Email: saikat@regaal.in

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