Lime Chemicals Limited
Over 5 Decades of Manufacturing Excellence in Calcium Carbonate

May 30, 2026

The Corporate Relations Department
BSE Limited
P.J.Towers, Dalal Street,
Mumbai – 400 001

Dear Sirs,

Sub: Audited financial results for the Quarter and Year ended on 31st March 2026
Ref: Company Code No. 507759

This is to inform you that the Board of Directors of the Company at their meeting held on 30th May 2026, has considered and approved the audited Standalone Financial Results for the quarter and year ended on 31st March, 2026. The audited financial results and the Report of Auditors are enclosed herewith.

Further, in terms of Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Auditors have given an unmodified opinion on the audited standalone financial results for the quarter and year ended on 31st March, 2026.

The Board Meeting started at 05.15 pm and ended at 06.10 pm.

Thanking you,

Yours faithfully,
For LIME CHEMICALS LIMITED

Corp Office: 1st Floor, Golden Tobacco House, S.V. Road, Vile Parle (West), Mumbai - 400056. Maharashtra
Regd. Office: 404/405 Neco Chambers, Plot No. 48, Sector-11, Rajiv Gandhi Road, C.B.D. Belapur (E), Navi Mumbai - 400 614.
Email: [email protected] | Contact: +91-22-35221202/1453/1236/1583 | CIN: L24100MH1970PLC014842
Website: www.limechem.com

LIME CHEMICALS LIMITED

CIN: L24100MH1970PLC014842

Regd. Off: 404/405, Neco Chamber, Sector 11, Plot No 48, CBD Belapur, Navi Mumbai 400614.

Statement of Audited Financial Results for the quarter and year ended March 31, 2026
(Rs. In lakhs) Except EPS

| Sr
No | Particulars | Standalone | | | | |
| --- | --- | --- | --- | --- | --- | --- |
| | | Quarter Ended | | | Year Ended | |
| | | 31-03-2026 | 31-12-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 |
| | | Audited | Unaudited | Audited | Audited | Audited |
| 1 | Income From Operations | | | | | |
| | (a) Revenue from Operations | 227.80 | 153.17 | 164.03 | 711.69 | 966.65 |
| | (b) Other Income | 11.52 | 3.43 | 49.38 | 40.23 | 60.94 |
| | Total Income from Operations | 239.32 | 156.61 | 213.41 | 751.92 | 1,027.59 |
| 2 | Expenditure | | | | | |
| | (a) Cost of Material Consumed | - | - | - | - | 319.21 |
| | (b) Purchase of Stock in Trade | 600.79 | 114.97 | 135.90 | 977.66 | 306.49 |
| | (c) Changes In Inventories of Finished Goods, Work-in-Progress and Stock-in-trade | (436.01) | 1.92 | 3.23 | (437.45) | 12.41 |
| | (d) Employee Benefits expenses | 20.07 | 17.75 | 14.36 | 72.46 | 63.97 |
| | (e) Finance Costs | 1.84 | 0.39 | 15.02 | 3.11 | 15.21 |
| | (f) Depreciation and amotisation Expenses | 2.05 | 2.04 | 1.75 | 8.44 | 7.61 |
| | (h) Other expenditures | 46.87 | 27.51 | 35.47 | 144.50 | 278.73 |
| | Total Expenses | 235.61 | 164.58 | 205.72 | 768.73 | 1,003.64 |
| 3 | Profit / (Loss) from Operations before Exceptional Items & Tax (1-2) | 3.71 | (7.97) | 7.68 | (16.81) | 23.95 |
| 4 | Exceptional Items | (0.43) | - | - | (0.43) | - |
| 5 | Profit / (Loss) from Operations before Tax (3-4) | 3.28 | (7.97) | 7.68 | (17.23) | 23.95 |
| 6 | Tax Expense: | | | | | |
| | Current Tax | - | - | - | - | - |
| | Earlier Year Tax | - | - | 1.82 | - | 1.82 |
| | Deferred Tax | - | - | - | - | - |
| 7 | Profit/(Loss) for the period from continuing operations | 3.28 | (7.97) | 5.86 | (17.23) | 22.13 |
| 8 | Other Comprehensive Income | | | | | |
| | Item that will not be reclassified to Profit or Loss | - | - | - | - | - |
| | Remeasurement of the defined benefit plan Gains on remeasuring PVTOC | 4.30 | (1.04) | (0.61) | 2.74 | (2.08) |
| | financial assets | | | | | |
| 9 | Total Comprehensive Income for the period | 7.59 | (9.01) | 5.25 | (14.49) | 20.05 |
| 10 | Paid-up equity share capital (Face value Rs. 10/- per share) | 650.47 | 650.47 | 650.47 | 650.47 | 650.47 |
| 11 | Earnings Per Share (In Rupees) | | | | | |
| | (of Rs 10/- each) (Not annualized) | | | | | |
| | (a) Basic | 0.12 | (0.14) | 0.08 | (0.22) | 0.31 |
| | (b) Diluted | 0.12 | (0.14) | 0.08 | (0.22) | 0.31 |

For Lime Chemicals Limited

LIME CHEMICALS LIMITED

CIN: L24100MH1970PLC014842

Regd. Off: 404/405, Neco Chamber, Sector 11, Plot No 48, CBD Belapur, Navi Mumbai 400614.

Balance Sheet as at March 31, 2026

Place : Mumbai

Date : 30th May 2026

For and on behalf of the Board of Directors

A.H.Dawoodan

Mursema Deethu

DIN 00934276

LIME CHEMICALS LIMITED

CIN: L24100MH1970PLC014842

Regd. Off: 404/405, Neco Chamber, Sector 11, Plot No 48, CBD Belapur, Navi Mumbai 400614.

Statement of cash flows for the year ended March 31, 2026

Place : Mumbai

Date : 30th May 2026

For and on behalf of the Board of Directors

A.H.Dawoodani

Managing Director

DIN 00934276

1. The above financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended, have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 30, 2026. The reviewed financial results are in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013, read with rule made thereunder.

2. Pursuant to the provision of Regulation 32(1) of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulation, 2015 ["Listing Regulations] there were no public issue, right issue, preferential issue etc. for the year ended March 31, 2025 hence submission of statement of deviation or variation is not applicable.

3. The Company has identified the information as required under the Micro, Small and Medium Enterprises Act, 2006 and has only one party. Since the amount payable is under dispute due to deficiency in RM quality provided by them, the management has decided not to provide for interest amounting to Rs. 0.75 lakhs payable for the current quarter. The Total Interest liability not provided till 31st March 2026 was Rs. 37.00 Lakhs.

4. Effective 21 November 2025, the Government of India has consolidated multiple existing labour legislation into a unified framework comprising four Labour Codes (collectively referred to as the 'New Labour Codes'). These legislative changes have revised the definition of wages for the purpose of computation of employee benefits and expanded the scope and eligibility of certain employees related social security benefits. Based on a detailed assessment carried out, the Company have evaluated the incremental impact arising from the implementation of the New Labour Codes. Considering the materiality, regulatory-driven and non-recurring nature of this impact, an incremental impact of Rs. 0.43 lakhs have been recognized as an exceptional item in financial results for the year ended 31st March 2026.

5. The Company is engaged in dealing of Calcium Carbonate which is considered the only reportable business segment, as per Indian Accounting Standard 108 - 'Segment Reporting'; hence segment reporting is not given.

6. The Figures of the last quarter ended 31st March'2026 & 31st March'2025 are the balancing figures between audited figures in respect of full financial year ended 31st March'2026 and 31st March'2025 and published year to date unaudited figures upto third quarter of the respective financial years. Figures for the previous period/year have been regrouped/ reclassified, wherever necessary, to correspond with the figures of the current period/year.

For LIME CHEMICALS LIMITED

Place: Mumbai
Date: 30th May 2026

CA

INDIA

R. A. KUVADIA & CO.

CHARTERED ACCOUNTANTS

11-12, Bibi Mansion, 1st Floor, Near Yoga Institute,

Prabhat Colony, Santacruz (East), Mumbai-400 055.

Mobile : +91 8369191242 / 8369514810

E-mail : [email protected]

[email protected]

In Reply Please Quote

Independent Auditor's Report on Standalone Financial Results of the Company Pursuant to Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015

To

The Board of Directors of

Lime Chemicals Limited

Navi Mumbai

1) We have audited the accompanying statement of Standalone Financial Results of Lime Chemicals Limited (“the Company”) for the quarter and year ended March 31, 2026 together with the notes thereon (“the statement”), 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)

2) In our opinion and to the best of our information and according to the explanations given to us, the financial results:

a) are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and

b) 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 (for quarter) & loss (year ended), other comprehensive income and other financial information of the company for the quarter and year ended March 2026.

3) Basis for Opinion:

We conducted our audit in accordance with the Standards on Auditing (SA’s) specified under section 143(10) of The Companies Act 2013, as amended (“the act”). Our responsibilities under those standards are further described in the “Auditors 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 (“the ICAI”) together with the ethical requirements that are relevant to our audit of the standalone financial results 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 ICAI's code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion.

4) Management’s Responsibility for the Financial Results

The standalone financial results have been prepared on the basis of annual financial statements. The Board of Directors of the company are responsible for the preparation and presentation of these standalone financial results that gives a true and fair view of the net profit and other comprehensive profit of the Company and other financial information in accordance with the applicable accounting standards prescribed under section 133 of the act read with relevant rules issued thereunder 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 safeguarding of the assets of the Company and for 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 reporting effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from any kind of material misstatement, whether due to fraud or error.

In preparing the standalone financial results, the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative to do so.

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

5) Auditors Responsibilities for the Audit of the Financial Results:

Our objective is to obtain reasonable assurance about whether the standalone financial results 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 financial results.

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 standalone financial results, 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 financial 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 system 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 management.

• 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 standalone financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based 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 standalone financial results, including the disclosures, and whether the standalone financial results represent the underlying transactions and events in a manner that achieves fair presentation.

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

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 compiled 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.

6) Other Matters

1) We draw your attention to Note No 3 to the Results referring to payments due to a MSME.

2) The Figures of the last quarter ended 31st March 2026 & 31st March 2025 are the balancing figures between audited figures in respect of full financial year(s) and the published year to date unaudited figures upto third quarter of the respective financial year(s) which were subject to limited review.

Our opinion on the Statement is not modified in respect of these matters.

For R. A. Kuvadia & Co.
Chartered Accountants
F.R.N. 105487W

RASHMIKAN Digitally signed by
RASHMIKANT
T AMBALAL AMBALAL KUVADIA
KUVADIA Date: 2026.05.30
17:19:11 +05'30'

R. A. Kuvadia
Proprietor
M. No. 040087
UDIN: 26040087GXSAJC8239

Place: Mumbai
Date: 30.05.2026