KROSS

25th July, 2026 To To The General Manager The General Manager Department of Corporate Services, Department of Corporate Services, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, Dalal Street, Fort Bandra Kurla Complex, Mumbai – 400 001 Bandra (East), Mumbai – 400 051 Scrip Code: 544253 Symbol: KROSS Sub: Presentation under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Respected Sir/Madam, Pursuant to Regulation 30 read with Part A of Schedule III of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed Investors Presentation for the quarter and year ended on June 30, 2026. This is for your information and record. For Kross Limited ____________________________ Debolina Karmakar Company Secretary and Compliance Officer ACS 62738 KROSS LIMITED IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII INVESTOR PRESENTATION – Q1 FY27 IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII Safe Harbor This presentation and the accompanying slides (the “Presentation”), which have been prepared by Kross Limited (the “Company”), have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding commitment whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company. This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain forward-looking the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded. This presentation contains certain forward-looking statements concerning the Company’s future business prospects and business profitability, which are subject to a number of risks and uncertainties and the actual results could materially differ from those in such forward-looking statements. The risks and uncertainties relating to these statements include, but are not limited to, risks and uncertainties regarding fluctuations in earnings, our ability to manage growth, competition (both domestic and international), economic growth in India and abroad, ability to attract and retain highly skilled professionals, time and cost over runs on contracts, our ability to manage government policies and actions regulations, interest and other fiscal costs generally prevailing in the economy. The Company does not undertake to make any announcement in case any of these forward-looking statements become materially incorrect in future or update any forward-looking statements made from time to time by or on behalf of the Company. Investor Presentation – Q1 FY27 2 01 Q1 FY27 FINANCIAL HIGHLIGHTS Investor Presentation – Q1 FY27 3 Management Commentary (Q1 FY27) Commenting on the performance, Mr. Sudhir Rai – Chairman & Managing Director said: “Kross Limited has maintained strong momentum into Q1 FY27, building on the robust recovery witnessed in H2 FY26. The Company achieved its best-ever Q1 performance with Revenue from Operations of ₹184.3 crore, registering a robust 32% YoY growth. This performance reflects the continued strength in the Commercial Vehicle segment, supported by favourable macroeconomic conditions and GST rationalization benefits. Q1 FY27 has seen the positive momentum from Q4 FY26 continue into the first 45 days, though demand marginally contracted in the later part of May and June due to the monsoon season. Demand outlook across all OEMs remains very promising. Profit growth was moderated compared to robust revenue growth, primarily due to higher depreciation expenses from our strategic capital investments Segmental Highlights M&HCV Segment: Key OEMs – Tata Motors and Ashok Leyland – reported strong volume growth in Q4 FY26 and April 2026. Demand remained strong in April and May, with encouraging volume indications for Q3 and Q4 FY27 despite typical monsoon slowdowns. Healthy order books support sustained momentum. Trailer Segment: Recorded noticeable volume growth driven by addition of new fabricators and deeper market penetration. The successful launch of Tipping Jacks received very encouraging initial feedback (220 kits produced in Q1). Targeting scaled production with focus on quality and customer validation. Tractor & Agri Segment: Delivered healthy growth with ~40% YoY observed in Q1. April 2026 industry data remained encouraging. We remain on track to increase this segment’s contribution meaningfully over the next two years. Exports: We are confident of increasing our export share over the coming years with secured orders from a European Tier-1 player. Capacity Expansion & Strategic Initiatives: • Tipping Jacks: Initial feedback very encouraging; production scaling underway with focus on quality and customer acceptance • Axle beam extrusion plant: Commissioned; commercial production to start soon in August 2026. Axle volumes increased 34% YoY. • Seamless tube facility: Construction shed completed, foundation work nearing completion. Piercing mill received; sizing and straightening mills on high seas, on track. • Forging capacity significantly enhanced with commissioning of multiple high-tonnage presses. Additional 1000-tonne press ordered. • High-pressure moulding line (Foundry) on track for completion by September 2026, which will double casting capacity. • Axle Shaft production by Robotic Forging facility progressing; operational by Sept 2026, aligning with global best practices. • Technology upgradation underway in Axle Shaft production. Outlook With healthy order books, sustained demand in trailer and tractor segments, and multiple capacity expansion initiatives nearing completion, Kross is well positioned to deliver healthy growth in FY27” Investor Presentation – Q1 FY27 4 Key Performance Highlights Key Highlights for the Quarter Ended Q1 FY27 Revenue contribution of 41% from Export sales contributed ~4.5% to Installation of High-Pressure Advancing axle shaft production Trailer Axles & Suspension business Q1FY27 revenue. We remain on track Moulding Line through robotic press forging and 59% from Component business. to achieve our full-year export target (Foundry) on track for completion by The new Robotic Forging facility is of 8%, further expanding the September 2026, which will double progressing well and is expected to be company’s global footprint. casting capacity operational by September 2026, aligning with global best practices to deliver superior quality, higher productivity, and improved margins. Forging capacity significantly Commissioned India’s first Axle Seamless Tube facility Tipping Jacks Facility Commissioned enhanced with commissioning of Beam Extrusion Plant, a pioneering Construction shed completed, & Products Launched multiple high-tonnage presses. single-piece extrusion process. foundation work nearing completion. Initial feedback very encouraging; Additional 1000-tonne press commercial production to soon Piercing mill received; sizing and production scaling underway with focus ordered. commence in August 2026. straightening mills on high seas, on on quality and customer acceptance. Axle & Suspension volumes track. (220 kits produced in Q1). increased 34% YoY. Investor Presentation – Q1 FY27 5 Financial Highlights – Q1FY27 Total Revenue (Rs. Crores) EBITDA (Rs. Crores) Profit After Tax (Rs. Crores) 39.5% 24.4% 32.3% 22.6 16.2 13.3 10.7 Q1FY26 Q1FY27 Q1FY26 Q1FY27 EBITDA Margin (%) PAT Margin (%) 184.3 139.4 11.60% 12.23% 7.68% 7.22% Q1FY26 Q1FY27 Q1FY26 Q1FY27 Q1FY26 Q1FY27 Note: Profit growth was moderate vs EBITDA growth, primarily due to higher depreciation from strategic capital investments Investor Presentation – Q1 FY27 6 Income Statement – Q1FY27 Particulars (Rs in Crores) Q1 FY27 Q4 FY26 Q1 FY26 Y-o-Y% Revenuefrom Operations 184.3 225.4 139.4 32.3 Cost of Goods Sold 101.8 123.0 75.3 35.2 Gross Profit 82.6 102.5 64.1 28.9 Gross Profit Margin 44.8% 45.5% 46.0% Employee Cost 10.3 11.4 9.0 14.2 Other Expenses 49.7 57.5 38.9 27.9 EBITDA 22.6 33.6 16.2 39.5 EBITDA Margin 12.2% 14.9% 11.6% 63 bps Other Income 0.4 0.8 2.1 -81.2 Depreciation & Amortization 3.0 2.5 2.1 46.7 Finance Cost 2.1 1.9 2.3 -9.6 Profit before Tax 17.8 30.1 13.9 28.5 Tax 4.5 7.6 3.2 42.4 Profit After Tax 13.3 22.5 10.7 24.4 Profit After Tax Margin 7.2% 10.0% 7.7% EPS (Rs.) 2.06 3.48 1.66 24.4 Note: Profit growth was moderate vs EBITDA growth, primarily due to higher depreciation from strategic capital investments Investor Presentation – Q1 FY27 7 Axle Beam Extrusion Plant Update Pioneering shift from fabricated to extruded technology Key Highlights • Axle Beam Extrusion Plant commissioned and Commercial production to begin soon in August 2026. • Axle volumes increased 34% YoY. • Investment: ₹25 Cr • Axle beam capacity: Increased to 7,500 units/month • Clear Competitive Edge: Lower material cost (no welding), Lighter weight, Superior technical performance leading to improved tyre life • Margin Upside: EBITDA margins expected to improve significantly above 50% utilization • Export Potential: Strong opportunity in Europe & US markets This Extruded Technology adoption is expected to drive market share gains, improve profitability, and open new export revenue streams Investor Presentation – Q1 FY27 8 Tipping Jacks Update Strategic Entry into High-Growth Segment Key Highlights • Precision hydraulic tipping jacks for dumpers & tip trailers has been launched • Facility commissioned with positive initial feedback from customers. • 220 kits produced in Q1 FY27 with further scaling planned in subsequent quarters • Adopting a measured ramp-up approach, prioritizing product validation and customer satisfaction to uphold the high-quality standards of the Kross brand • Installed capacity of 800 kits/month providing substantial headroom for future growth. • Margin Potential: Expected ~15% margins on these safety-critical products. Diversifies our revenue mix and strengthens our presence across the trailer value chain while upholding the Kross brand’s reputation for quality and reliability Investor Presentation – Q1 FY27 9 Seamless Tube Plant Update • Construction shed completed and foundation work for all installations nearly ready. 1,20,000 tons • Piercing mill received; sizing and straightening mills are on high seas and progressing as per schedule. proposed capacity addition • Will manufacture seamless tubes in the diameter range of 115–220 mm. ~Rs. 167 Crores • Significant captive requirement for trailer axles and parts manufacturing. investment required • The project will strengthen backward integration, reduce dependence on external suppliers, and meaningfully Key lower overall production costs. Highlights of the • Surplus capacity will be utilized to serve demand from high-growth sectors such as Oil & Gas. Project • With an optimal mill size, this initiative offers strong potential for revenue growth and improved profitability. ~18 months proposed capacity completion timeline Mix of debt & internal accruals proposed mode of funding Investor Presentation – Q1 FY27 10 Key Strategies Going Forward • Utilizing its diverse product portfolio, strong domestic customer base, and backward-integrated facilities to expand into international markets • Gradually expanding global presence; exports contribution targeted ~8% of revenue in next two years • Targeting 15% of total revenue from agriculture segment in next two years • Receiving strong international inquiries and strengthening OEM relationships • Secured purchase orders from a Sweden-based company and a leading European Tier-1 player • Axle beam extrusion project to further backward integrate and enable entry into TAG axles • Introduced Tipping Jacks for trailer ecosystem; facility installed and production commenced • Seamless tube manufacturing facility progressing on schedule • Focus on continuous cost optimization, backward integration, and higher capacity utilization to improve profitability • 100% IPO proceeds deployed; deleveraging balance sheet to fund future capex through internal accruals • Export Potential: Strong opportunity in Europe & US markets Investor Presentation – Q1 FY27 11 02 COMPANY OVERVIEW Investor Presentation – Q1 FY27 12 About Us Strong Customer Relationships Marqueecustomers served Customer Recognition • Recognized as a Super 8 Supplier by Ashok Leyland in 200+Customers Tata International their FY25 Supplier Samrat Annual Regional Summit. servedinthelast3Fiscals DLT Private Limited • Customer Excellence Award from VST Coreb B • Silver award in Best Performance in Business Alignment by Ashok Leyland in 2023. Robust Financials – FY26 Revenue from Operations 307.7 45.7% Over3decades DiversifiedPortfolio Prominent (INR Crores) Gross Profit Gross margin ofexperienceinthe ofhighperformanceandsafety Manufacturers (Rs. Cr) automotive component criticalcomponentsforthe of trailer axles & suspension manufacturingindustry M&HCV &farmequipment assemblies in India, 673.2 620.3 620.4 segments Commissioned Axle Beam Extrusion – the first of its kind 488.6 87.9 13.1% in India EBITDA EBITDA Margin (Rs. Cr) Backward Integrated Experienced Promoters with design, process Supported by a management and 55.2 8.2% engineering, forging, casting, execution team with a proven FY23 FY24 FY25 FY26 and machining Profit After Tax PAT Margin track record capabilities (Rs. Cr) Investor Presentation – Q1 FY27 13 Major Events & Milestones 1991 1997 2001 2006 2008 2014 2016 2019 2022 2023 2024 2025-26 Obtained the Diversified Started Developed Established foundry Publicly listed Certificate of into tractor development of spider bevel Unit-V, a high- on BSE and Incorporation components and manufacturing gears for pressure mould NSE on 16th started working of axle shafts for TAFE line along with its September with TAFE Tata Motors machine shop 2024 Supplied first Started working Commenced Developed the Commenced bulk Introduced product, joint with Ashok business with trailer axle along exports to Leax AB Tipping Jack for cross to TECLO Leyland by International with mechanical with supplies of the trailer segment Limited developing Tractors Limited suspensions for the Universal Joint Commissioned output flanges for rockshafts trailer industry Crosses and are in India’s first Axle stages of validation for Beam Extrusion other critical parts Plant Investor Presentation – Q1 FY27 14 03 CORE COMPETENCIES Investor Presentation – Q1 FY27 15 Core Competencies Track record of sustained growth and One of the prominent manufacturers of robust financial performance in the last trailer axles and suspension assemblies three financial years. in India*. Experienced Promoters supported by a Diversified product portfolio with a focus management and execution team with on continuous value addition. proven track record. Integrated manufacturing operations Long standing relationship with large OEMs coupled with in-house product and process and their tier one suppliers, domestic design capabilities which offer scale, dealers and fabricators complemented by a flexibility and comprehensive solutions. diversified network of dealers. Investor Presentation – Q1 FY27 16 Prominent Manufacturers Of Trailer Axles & Suspension Assemblies Revenue Contribution (%) One of the fastest growing player in One of the few players domestically, Leadership the organised trailer axle with the competency to manufacturing industry competing manufacture trailer axles and with major trailer axle manufacturers* suspension assembly in-house* 54.80% 60.00% 59.34% 45.20% 40.00% 40.66% Scale & Q1FY26 Q4FY26 Q1FY27 Manufacturing capacity IATF 16949:2016 for Forward integrated with a network Capability of 7,500 trailer axle and manufacture of trailer of sales and service locations suspension axle assembly from TÜV across key states in India for trailer CV Components assemblies p. m. NORD CERT GmbH. axles and suspension assemblies. Trailer Axles & Suspension Assembly Investor Presentation – Q1 FY27 17 Diversified Product Portfolio Evolution from a manufacturer of precision machined auto components to a systems manufacturer 1.97% 4.51% 9.93% Trailer Mechanical King Air Axle Axle Suspension Pin Assy Suspension Shaft 40.66% Product-wise Revenue Q1 FY27 (%) Bevel Break Universal Tube 42.94% Gear Drum Spider Join Cross Yoke Trailer Axles and Suspensions Commercial Vehicle Components PTO & Ring Joint Differential Tipping Rock Tractor Components Main Shaft Gears Shaft Cross Jack Exports Others Investor Presentation – Q1 FY27 18 Long Standing Customer Relationships Revenue Contribution – Top 5 clients (%) 39.00% Top 5 Clients Q1FY26 Others 61.00% 40.53% Top 5 Clients Q1FY27 43.7% Others 59.47% 56.3% The Brand Names mentioned are the property of their respective owners and are used here for identification purposes only Investor Presentation – Q1 FY27 19 Strengthening Customer Engagement Customer Meet in Navi Service Camps along with Participated in the Auto Participated in the ACMA Punjab Mumbai – Engaging 200+ VST Coreb in the states of Expo at Mahatma Mandir Automechanika Expo 2026 Meet Customers with Innovative Bihar and Jharkhand Convention Center, at Yashobhoomi, Dwarka – Solutions & Future Insights Gandhinagar to showcase New Delhi our trailer axle and suspension solutions Investor Presentation – Q1 FY27 20 Complemented By A Diversified Network Of Dealers Exclusive agreements with three dealers, for marketing and sale of products across identified geographies Gurugram Hoshiarpur Pantnagar Team also engages in various marketing activities at key locations across the country to bring customer awareness about products & USPs Jaipur Gandhidham Dedicated marketing sales & service team of 75+ members* focusing on developing customer relationships, identifying and acquiring new customers, and generating business opportunities Raigad Jamshedpur Road-side assistance (RSA) is also provided to customers StateshighlightedwhereKross Limitedhas representativeswith abilitytoprovideservice Chennai Sales managers are responsible for one or more states. They are Warehouse responsible for ensuring customer satisfaction within their area ManufacturingFacilities Investor Presentation – Q1 FY27 Thismapis only forthepurpose ofrepresentationandis notto beconsideredanaccurategeopoliticalrepresentation.; Note:*AsofDecember 31,2025 21 Key Manufacturing Process Key manufacturing processes for forged and machined components at manufacturing facilities: Raw Material Induction Shot Press / Upset Part Packaging & Receipt Cutting Hardening Blasting Forging Marking Dispatch Raw Material Induction Machining Heat Treatment CED Final Metallurgical Billet (Normalizing / Coating Inspection Inspection Heating Hardening & Tempering) Investor Presentation – Q1 FY27 22 Integrated Manufacturing Operations - (1/3) Die & Design Simulation Forging Casting Heat Treatment • Equipped with VMCs to • Capacity to manufacture forged • In 2023 Kross expanded its • 4 furnaces for continuous manufacture and design high- parts of up to 40 kg input weight capabilities to castings by setting hardening and tempering process precision dies with accuracy. up a High-Pressure Mold Line with a combined capacity of 100 • Forging Press – 400 tonne, 1000 (HPML) foundry which will double tonnes per day. • Design and simulation tonne, 1600 tonne, 2000 tonne & casting capacity software such as Uni graphics, 2500 tonne • 20 Induction hardening, 7 Seal Solid edge, Quindos-7. • 3 tonne Hammer quench furnaces, 1 Gas nitriding Furnace • 2000 tonne Screw Press with moving topslide for Rear Axle Shafts • Upsetter – 4” to 7” Investor Presentation – Q1 FY27 23 Integrated Manufacturing Operations - (2/3) In-housediedesigncapabilities andadvancedmanufacturing facilitiesenablesKrossLimited toproducehigh-precisionand complexcomponentswithclosed tolerances. Machining Surface Protection Testing Theabilitytomanufacturehigh quality,intricateandsafety • Our machining equipment • In-house solutions for surface • Kross Plants are ISO 9001, IATF criticalproductsand includes CNC lathes, Vertical protection like phosphating, CED 16949, ISO 14001 and ISO 45001 components,mayalsobean machining centre (VMCs), coating, dip painting and spray certified. Each plant is equipped entrybarrierforother Horizontal machining centers painting which provide improved with metallurgical testing manufacturersthatdonot (HMC). For gear manufacturing, product life, wear resistance, equipment for elemental and currentlyhave suchfacilities. our equipment includes, CNC surface finish, and corrosion material composition analysis, hobbing, spline rolling, shaving, resistance. microstructure analysis and shaping, internal broaching and mechanical properties testing, surface broaching machines. We and perform nondestructive also have a sheet metal testing to detect surface cracks processing capabilities like laser and defects. cutting, plasma cutting, shearing, robotic welding. Investor Presentation – Q1 FY27 24 Integrated Manufacturing Operations - (3/3) Comprehensive one-stop Ability to deliver high precision multi- Worked closely with customers for Provided recommendations to the solutions to over 200+ customers. purpose products. design and development of safety- engineering department of one of critical components and assemblies, the customers to reduce failures in such as, anti-roll bars and stabilizer axle shafts by increasing the length bars, where Kross Ltd along with the of the spline so as to allow the OEM’s design team, conceptualized the mating part to move freely on the design and framework of the product. axle shaft. Investor Presentation – Q1 FY27 25 Capacity Utilization – FY26 65% 72% 75% Capacity Capacity Capacity Utilization Utilization Utilization Forging Machining Casting Investor Presentation – Q1 FY27 26 Experienced Board Members Mr. Sudhir Rai Ms. Anita Rai Mr. Sumeet Rai Mr. Kunal Rai Chairman & MD Whole Time Director Whole Time Director WTO (Finance) & CFO • The Founder of Kross India Pvt Ltd., Mr. Sudhir • Associated with the company since incorporation • Has vast of experience in the automotive • Has enriching experience in the automotive Rai heads the company in all matters. & is primarily involved in store & purchase activity industry and is primarily involved in plant industry and is primarily involved in Finance and • He holds a Bachelor’s Degree in Science from of the company. operation of the company. commercial activities of the company. Delhi University and had a Diploma in Business • Holds a bachelor’s degree in education from • Holds a bachelor’s degree in science in • Holds a bachelor’s degree in science from Aston Administration from Xaviers Institute of University of Delhi & postgraduate certificate in engineering (mechanical engineering) from the University. Management logistics & supply chain management from XLRI University of Michigan. Jamshedpur, School of Business & Human Resources. Mr. Sanjiv Paul Mr. Mukesh Agarwal Ms. Deepa Verma Mr. Gurvinder Singh Independent Director Independent Director Independent Director Independent Director • Previously associated with Tata Steel Ltd as Vice • Previously associated with ISMT Limited as Vice • Previously associated with Tata Steel as • He was previously associated with Tata Motors President and Tata Metaliks Ltd as managing President (Hot Mills), and is currently chief human resource business partner. Limited as general manager- plant finance director. associated with RSqauareinfo e-Solutions • Holds a bachelor’s degree of commerce from • He is a certified chartered accountant • Holds a bachelor’s degree in science from Private Limited as a Director. University of Poona and diploma in personnel Regional Institute of Technology, Ranchi • Passed the final exam of diploma in mechanical management and industrial relations from Xavier University and has participated in the General engineering from Seth Ganga Sagar Jatiya Labour Relations Institute. Management Programme held by European Polytechnic. Centre for Continuing Education. Investor Presentation – Q1 FY27 27 04 ANNUAL FINANCIALS Investor Presentation – Q1 FY27 28 Annual Income Statement Particulars (Rs in Crores) FY22 FY23 FY24 FY25 FY26 23% Revenuefrom Operations 297.5 488.6 620.3 620.4 673.2 Cost of Goods Sold 160.3 289.7 355.9 353.9 365.5 Gross Profit 137.2 198.9 264.3 266.5 307.7 Revenue CAGR FY22-26 Gross Profit Margin 46.1% 40.7% 42.6% 43.0% 45.7% Employee Cost 20.2 26.5 30.4 34.5 39.4 31% Other Expenses 87.4 114.9 153.2 150.7 180.4 EBITDA 29.5 57.5 80.8 81.3 87.9 EBITDA CAGR EBITDA Margin 9.9% 11.8% 13.0% 13.1% 13.1% FY22-26 Other Income 0.4 0.7 1.2 5.3 4.2 Depreciation & Amortization 5.5 4.3 5.8 6.8 9.1 46% Finance Cost 8.2 12.2 14.9 12.3 8.1 Profit before Tax 16.3 41.7 61.3 67.4 75.0 PAT CAGR Tax 4.1 10.8 16.4 19.4 19.8 FY22-26 Profit After Tax 12.2 30.9 44.9 48.0 55.2 Profit After Tax Margin 4.1% 6.3% 7.2% 7.7% 8.2% EPS (Rs.) 2.25 5.72 8.30 8.04 8.56 Investor Presentation – Q1 FY27 29 Balance Sheet – Consolidated Equity & Liabilities (Rs. in Crores) FY25 FY26 Assets (Rs. in Crores) FY25 FY26 Total Equity 434.5 489.8 Non - Current Assets 188.1 279.7 Equity Share Capital 32.3 32.3 Property Plant & Equipment 130.8 205.7 Other Equity 402.2 457.5 Capital work-in-progress 0.6 16.0 Non-Current Liabilities 18.9 44.9 Right of use assets 1.2 1.2 Financial Liabilities Other intangible assets 0.4 0.5 Financial Assets i) Borrowings 5.3 29.1 i) Investments 5.0 5.0 ii) Lease Liabilities 1.0 1.0 ii) Other financial assets 6.2 4.6 Long – Term Provisions 5.1 5.1 Other Non-Current Assets 43.9 46.7 Deferred Tax Liabilities (net) 7.4 9.6 Current Assets 385.2 358.7 Current Liabilities 119.9 103.8 Inventories 98.6 105.6 Financial Liabilities Financial Assets i) Borrowings 27.3 23.2 i) Investments 1.1 1.6 ii) Lease Liabilities 0.3 0.3 ii) Trade receivables 181.9 197.2 iii) Trade Payables 67.4 59.8 iii) Cash and cash equivalents 82.8 4.4 iv) Other Financial Liabilities 11.7 12.5 iv) Bank balances other than cash and cash Short – Term Provisions 0.6 0.7 1.4 19.3 equivalents Current Tax Liabilities (net) 3.5 2.6 v) Other financial assets 0.2 0.2 OtherCurrent Liabilities 9.2 4.5 Other Current Assets 19.1 30.4 Total Equity & Liabilities 573.3 638.4 Total Assets 573.3 638.4 Investor Presentation – Q1 FY27 30 05 ANNEXURE Investor Presentation – Q1 FY27 31 Recent Awards & Accolades 2025-26 2015 Supplier Excellence Award by VST Coreb Best supplier of the year award for outstanding efforts in delivery, quality and Recognised as a Super 8 Supplier by Ashok Leyland cost by York, a Tata Enterprise in their FY25 Supplier Samrat Annual Regional Summit 2023 2014 Silver Award in Best Performance in Best supplier award for Business Alignment by Ashok Leyland “Overall Performance” by TAFE 2021 2013 Durafit Range best vendor award for demand Best supplier award for “Consistent Delivery fulfilment east (2020-21) by Tata Genuine Performance” through pull system – Kanban Parts at the Vendor Impact Programme 2021 at the Global Supplier Meet by TAFE Investor Presentation – Q1 FY27 32 Social Impact Initiatives Organized a Blood Donation Camp to Organized a Road Safety Awareness Organized The NEEV – 5KM Run on Undertook BALA painting in 10 Anganwadis promote community welfare and Campaign promoting responsible driving, International Girl Child Day to promote across Kukroo, Seraikela Kharsawan, to encourage voluntary blood donation community engagement, & traffic discipline awareness & empowerment of the girl child create interactive learning spaces Undertook the donation of a CNC machine worth Rs 10 Lakh to Kashi Sahu College, Seraikela Kharsawan, to bolster local skill development. Contributed Rs 5 Lakh toward animal welfare initiatives to support local animal care and protection Donated total 30 Lakhs for the Ujjwal Kadam, to promote higher education in the District of Seraikela Investor Presentation – Q1 FY27 33 Other Initiatives Employee reward Cleanliness Employee engagement – Supplier Excellence ceremony – Kaizen Drive a session on Bhagavad Geeta Award Annual day Cleanliness Supplier Excellence Award celebration Drive Investor Presentation – Q1 FY27 34 Strengthening Our ESG Commitment Celebration of World Environment Day • This World Environment Day, Kross Limited reaffirms its commitment to a sustainable future through responsible manufacturing and eco-conscious practices. • Installed 60 KWP Solar Panel in its Units V rooftop. • Entered a 3 MW Power Purchase Agreement, installation work to begin soon • From conserving natural resources & promoting solar energy to reducing carbon footprint, we are dedicated to protecting the planet at every step. Together, let’s drive change and forge a greener tomorrow. Investor Presentation – Q1 FY27 35 Thank You! KROSS LIMITED CIN: L29100JH1991PLC004465 Ms. Debolina Karmakar (E): investors@krossindia.com (T): +91 7280026478 www.krosslimited.com ® KAPT FY I Consulting Strategy & Investor Relations | Consulting (E): contact@kaptify.in (T): +91-845 288 6099 www.kaptify.in