Source Industries (India) Ltd — Interim / Quarterly Report 2026

Nov 14, 2025

SOURCE INDUSTRIES (INDIA) LIMITED

CIN: L45400TG1984PLC004777

Date: 14[th] November 2025

To, Department of Corporate Services BSE LIMITED, PhirozeJeejebhoy Towers, Dalal Street, Mumbai - 400 001

Dear Sir.

Sub: -Outcome of the Board Meeting Ref - Scrip Code 521036

In just concluded Board Meeting, the Board considered and approved the following:

1. The Un-Audited Financial Results along with the Asset & Liability statement and Cash Flow Statement for the Second Quarter and Half Year ended 30[th] September, 2025, enclosed as Annexure-1.

2. To take note on Limited Review Report for the Second Quarter and Half Year ended 30th September 2025 enclosed as Annexure-2.

Board Meeting Commenced at 09:15 PM and concluded at 09:40 PM.

This is for your information and necessary records.

Thanking you,

For SOURCE INDUSTRIES (INDIA) LIMITED

SUDHIR Digitally signed by SUDHIR REDDY REDDY POSIREDDY Date: 2025.11.14 POSIREDDY 22:29:37 +05'30' Sudhir Reddy Posireddy Chairman & Managing Director (DIN: 02813098)

Registered Office: D6 IDA Phase V , Sangareddy Patancheru Medak Patancheru Telangana India 502319. Phone No. 040 - 2335 2185 Email Id: sourceinvestors@gmail.com website: www.sourceindustriesindia.com

Source Industries (India) Limited

CIN: L45400TG1984PLC004777

D6 IDA Phase V , Sangareddy, Patancheru, Medak, Patancheru, Telangana, India, 502319

Statement of Unaudited Financial Results for the Quarter and Half year ended 30th September, 2025

1 2 3 4 5 6 7 8 9 10 11 12 Sl.No	Income Income from operations (net) Other Income Total Income (1+2) Expenses a) Cost of material consumed b) Purchase of Stock in trade c)Changes in inventories d) Employee benefit expenses e) Finance Cost f) Depreciation g) Other expenses Total Expenses Profit Before Tax (3-4) Tax Expense a)Current tax b)Deferred tax Total Tax Expense Net Profit For The Period Other Comprehensive Losses /Income A (i) Items that will not be reclassified to profit or loss (ii) Income tax relating to items that will not be reclassified to profit or loss B (i) Items that will be reclassified to profit or loss (ii) Income tax relating to items that will be reclassified to profit or loss Total other comprehensive income. net of tax Total Comprehensive Income Paid up equity share capital (Face Value : 10 per share) Total Other Equity Earnings per share (In ₹) a) Basic b) Diluted Particulars	Year ended 30th September, 2025 30th June,2025 30th September, 2024 30th September, 2025 30th September, 2024 31st March 2025 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 9.00 2.17 0.98 11.17 2.08 13.72 - - - 9.00 2.17 0.98 11.17 2.08 13.72 - - - - - - - - - - - - - - - - - - 0.60 0.60 1.23 1.20 2.26 4.72 - - 0.00 - 0.00 0.01 - - - - - - 3.44 1.46 2.24 4.90 3.70 8.21 4.04 2.06 3.47 6.10 5.96 12.94 4.96 0.11 -2.49 5.07 -3.88 0.78 1.28 - - 1.28 - - - - - - - - 1.28 - 1.28 - 3.68 0.11 -2.49 3.79 -3.88 0.78 - - - - - - - - - - - - - - - - - - - - - - - - - - - 3.68 0.11 -2.49 3.79 -3.88 0.78 1,140.31 1,140.31 1,140.31 1,140.31 1,140.31 1,140.31 -710.31 0.03 - -0.02 0.03 -0.03 0.01 0.03 - -0.02 0.03 -0.03 0.01 (All amounts in Lakhs unless otherwise specified) Quarter ended Half Year Ended

Notes:

1. The above financial statements are prepared in accordance with the Indian Accounting Standards (Ind- AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016.

2. The above Financial Results have been Reviewed by the audit committee are considered and approved by the Board of Directors at its meeting held on November '14, 2025.

3.The Company operates in a single segment and the results pertain to a single segment.

4.The Ind- AS financial results are reviewed by the statutory auditors of the company as per Regulation 33 SEBI (Listing obligations and disclosure) Regulations, 2015.

5.The results for the quarter ended 30th September ,2025 are also available on BSE Ltd website, and on the company's website www.sourceindustriesindia.com.

6.No material adjustments were made in the results for the current quarter/year which pertain lo earlier periods/year. Hence, the figures have not been regrouped or reclassified.

Date: November 14, 2025 Place: Hyderabad

For Source Industries (India) Limited

SUDHIR REDDY Digitally signed by SUDHIR REDDY POSIREDDY POSIREDDY Date: 2025.11.14 22:30:05 +05'30'

SUDHIR REDDY POSIREDDY Chairman and Managing Director DIN: 02813098

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Source Industries (India) Limited
CIN:L45400TG1984PLC004777
Unaudited Cash Flow Statement for the half year ended September 30th, 2025
(All amounts in Lakhs unless otherwise specified)
For the Half year
Particulars ended 30th For the year ended
31st March 2025
September, 2025
A. Cash Flows From Operating Activities:
Net Profit before tax 5.07 0.78
Adjustments for:
Depreciation -
Changes in current assets and liabilities 5.07 0.78
Inventories - -
Trade receivables -8.82 -9.50
Loans & Advances 0.01
Other Current Assets 5.39 -9.00
Short term Borrowings -
Other financial liabilities -0.52 0.05
Other Current Liabilities -1.97 0.89
Cash used(-)/(+)generated from operating activities (a) -0.84 -16.79
B. Cash Flows From Investing Activities:
(Increase)/Decrease in Investments
Loans & Advances - 24.31
Cash used(-)/(+)generated in investing activities (b) - 24.31
C. Cash Flows From Financing Activities:
Increase/(Decrease) in Borrowings - -2.37
Cash used(-)/+(generated) in financing activities (c ) - -2.37
D. Net increase(+)/decrease (-) in cash and cash equivalents (d=a+b+c) -0.84 5.14
E. Cash & Equivalent at the beginning of the year (e ) 11.13 5.99
F. Cash & Equivalent at the end of the year (f = d+e) 10.29 11.13
Cash & Cash Equivalents comprise:
Cash in Hand 7.64 5.83
Balance with Banks in Current A/c 1.37 5.30
Balance with Banks in Deposit A/c -
Total Cash & Cash Equivalents : 9.01 11.13
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SUDHIR Digitally signed by SUDHIR REDDY REDDY POSIREDDY Date: 2025.11.14 POSIREDDY 22:30:24 +05'30'

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Source Industries (India) Limited
CIN: L45400TG1984PLC004777
Unaudited Balance Sheet as at 30th September, 2025
(All amounts in Lakhs unless otherwise specified)
As at As at
Particulars
30th September, 2025 31st March, 2025
I. ASSETS
(1) Non-current assets
(a) Property, Plant and Equipment - -
(b) Capital work-in-progress - -
(c) Other assets - -
(d) Financial Assets
(i) Investments - -
(ii) Loans and advances 157.30 157.30
(e) Deferred tax assets (net) - -
(f) Other non-current assets - -
Total non current assets 157.30 157.30
(2) Current Assets
(a) Financial Assets
(i) Trade receivables 168.32 159.50
(ii) Cash and cash equivalents 9.01 11.13
(b) Other current assets 124.69 129.8
Total current assets 302.02 300.43
TOTAL ASSETS 459.31 457.73
II. EQUITY AND LIABILITIES
(1) Equity
(a) Equity share capital 1,140.31 1,140.31
(b) Other equity (706.24) -710.31
Total equity 434.07 430.00
(3) Non current liabilities
(a) Financial liabilities
(i)Borrowings 20.00 20.00
(b) Deferred tax liability - -
(c) Provisions - -
(d) Other liabilities - -
Total Non Current Liabilities 20.00 20.00
(4) Current liabilities
(a) Financial liabilities
(i) Trade payables - -
(ii) Other financial liabilities 0.40 0.92
(b) Other current liabilities 4.84 6.81
(c) Short-term provisions - -
- -
Total Current Liabilities 5.24 7.73
TOTAL EQUITY AND LIABILITIES 459.31 457.73
SUDHIR Digitally signed by
SUDHIR REDDY
REDDY POSIREDDY
Date: 2025.11.14
POSIREDDY 22:30:41 +05'30'
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P R S V & Co. LLP 202, Saptagiri Residency, 1-10-98/A

Chartered Accountants Chikoti Gardens, Begumpet, Hyderaabad-500016

Independent Auditor's Review Report on Quarterly and Year to Date Unaudited Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.

To Board of Directors of Source Industries (India) Limited

1. We have reviewed the accompanying Statement of Unaudited Financial Results of Source Industries (India) Limited for the quarter and half year ended 30 September 2025 and the Unaudited Statement of Assets and Liabilities and Cash Flow Statement as at 30 September 2025 (“the statement”), being submitted by the company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 (‘the Regulation’) as amended.

2. This Statement, which is the responsibility of the Company’s management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 (‘Ind AS 34’) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued there under and other recognized accounting principles generally accepted in India and in compliance with the regulations. Our responsibility is to express a conclusion on the Statement based on our review.

3. We conducted our review of the statement in accordance with the Standards 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 statement is free from material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. 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.

4. Based on our review conducted as stated above, nothing has come to our attention that causes us to believe that the accompanying statement, prepared in accordance with the aforesaid Indian Accounting Standards (‘IND AS’) prescribed under section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatements.

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P R S V & Co. LLP 202, Saptagiri Residency, 1-10-98/A

Chartered Accountants Chikoti Gardens, Begumpet, Hyderaabad-500016

Othe matter

The comparative financial results/financial information/financial statements for the quarter ended 30 June 2025, 30 September 2024 and half year ended 30 September 2024 and year ended 31 March 2025 were not reviewed/audited by us. The financial results/financial information/financial statements for the respective periods are reviewed/audited by the previous auditors and expressed an unmodified conclusion/audit opinion on those financial results/financial statements.

For PRSV & Co LLP

Chartered Accountants Firm Registration No. S200016 Y.Venkateswarlu Partner Membership. No. 222068

Place: Hyderabad Date: 14 November 2025

UDIN: 25222068BMLFZQ1504