Results - Sept 2026

SHANGAR DECOR LIMITED ploneering creativity To, 24 October 2026 The General Manager BSE Limited P.J. Towers, Dalal Street, Mumbai -400 001 BSE Scrip: 540259 Sub: Outcome of Board Meeting: Ref: Regulation 30 of the Securities and Exchange Board of India (LODR) Regulations, 2015 ("SEBI Listing Regulations"). Dear Sir, Please note that the meeting of the Board of Directors of the Company was held today, Saturday, 24t October 2026. The Board of Directors considered and approved the unaudited financial results for the quarter and half year ended on 30t September 2026. The copy of Unaudited Financial Results along with Limited Review Report issued by the Statutory Auditors of the Company is herewith attached as Annexure I to this disclosure. The Board Meeting commenced at 6.30 pm and was concluded at 8.30 pm, on the same day. Kindly take the same on record. Thanking you, For, Shangar Decor Limited MOULIN B33t SAMIR SHAH 25201020 Moulin Shah Director DIN: 08948652 wedding decor - theme decor - exhibitions - r gious & corporate events CIN No. : L36998GJ1995PLC028139 4, Sharad Flats, Opp. Dharnidhar Derasar, B/h. Sales India, Paldi Ahmedabad-380007 Ph. No. 079-26634458 * 26622675 & shangardecorltd@hotmail.com, info@shangardecor.co@m www.shangardecor.com S KBHAVSAR & CO. CHARTERED ACCOUNTANTS INDIA Limited Review Report on Standalone Quarter & Half year Ended as on 30" September, 2026 Unaudited Financial Results of SHANGAR DECOR LTD pursuant to Regulation 33 of the SEBI (listing Obligation and Disclosure Requirements) Regulations, 2015. The Board of Directors of SHANGAR DECOR LTD We have reviewed the accompanying statement of unaudited financial results of SHANGAR DECOR LTD for the quarter & half year ended 30" September, 2026 which are included in the accompanying “Statement of Unaudited Financial Result for Quarter & half year ended September 30, 2026” together with relevant notes thereon. The statement has been prepared by company pursuant to regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). The statement is the responsibility of the company’s management and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Ind AS 34 “Interim Financial Reporting (Ind As 34), 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. Our responsibility is to issue a report on the statement based on our review. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the ICAL 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 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. Emphasis of Matter As an integral part of our audit procedures, the presented balances for Trade Receivables, Trade Payables, and all Loans and Advances (including any deposits made or received) as of the balance sheet date are pending comprehensive verification. This verification involves two critical steps: firstly, obtaining direct confirmations from the specific external parties involved in these transactions, such as customers, vendors, and loan counterparties. Secondly, a thorough reconciliation will be performed to match these external confirmations with the company's internal ledger records, aiming to ensure the precision and validity of these reported amounts. @ 1047, Sun Gravitas, Nr. Shyamal Cross Road, Satellite, Ahmedabad-380 015. (© +91 76950 39868 B skbhavsarco@gmail.com, cashivambhavsar@gmail.com | Q (0) 079-4924 2234 | (M) +91 94299 06707 S KBHAVSAR & CO. CHARTERED ACCOUNTANTS The reliable value and supporting documents relating to the investments were also not presented to us. Accordingly, we have relied upon the management’s representations and the management letter in this regard. Our conclusion is not modified in respect of this matter. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (‘Ind As’) specified 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 Listing Regulations, including the manner in which itis to be disclosed, or that it contains any material misstatement. Date :24™ October, 2026 For, S K Bhavsar & Co. Place :Ahmedabad Chartered Accountants Firm No. 145880W 5 v3 ) (Shivam Bhavsar) Proprietor M. No. 180566 UDIN: 26180566HNLQGJ5327 @ 1047, Sun Gravitas, Nr. Shyamal Cross Road, Satellite, Ahmedabad-380 015. (© +91 76950 39868 B skbhavsarco@gmail.com, cashivambhavsar@gmail.com | Q (0) 079-4924 2234 | (M) +91 94299 06707 SHANGAR DECOR LIMITED CIN: L36998G11995PLCO28139) Reg. Office- 4 SHARAD FLATS OPP-OHARNIDHARTEMPLE, ANMEDABAD, Gujarat, India 310007 E:shangardecorhid@hotmail.com, info@shangarderor.com_P: 079- 26614458/26632675_W. www shangardeccoorm IONDNED SEPTEMBER30,2026 (Rs. In lacs excPeer pshatre data) Half Yeur ended | Halfl Year ended seno Parteulars QSuoaprtteer mebnde3er0d | Curtrended Q(uartGer e0nded || SSep0tetm(Yb eeurr 30o, || S2e0p3t8e m(bVeenrr 3r0o, | Por e yene ded on 2026 - o 2028 date for Current | date for Current =le Period) Period) Un-Audited. Un-Audited Un-Audited Un-Audited | __Un-Audl 1__|Revenue From Operations {a) Revenue from Operations 1,084.30 527.80 269.70, 161211 232607 (b) Other Income 023 028 035 051 053] Total Revenue (Net) 1,084,53 528.08 270.05 161261 232664 'a Cost of Materials Consumed - B - s = b Purchases of Stock-In-trade 745.06) 107.89 193.20] 852,96 354. c Changes in Inventories of Stock-in-Trade. (95.18) 13933 (93.92) 4414 21610) & Employee benefits expenses 731 21 9567 1552 2757, & Finance Cost 131 139 138 270 244 £ _Depreacndi Aamotrtiizaotinon Expenses 11373 64.97 29115 12109 & Other Expenses 6481 44.78 156.58 15238 Total Expenses 927.68 435.36 220.28 1,363.05 441.94 3 | Profitj/i{uLropsrse) beefyor e Exceptional and Extraordinary 156.85] 9272 1977 24957 6952 4 1B tional ltems - . . P e L 15685 9272 4977 24957 6952 20834 6 | Extraordinary ltems < - - . = 7|_| PTraofxi tE xBepfeonres eTsax (5-6) 156.85 9272 49.77 249.57 69.52 208.34 1| {a) Current Tax 79.24 16.52] 21.80 9576 30.44 5492 {b) Deferred Tax (22.77)] 689 1153 (20.88) 1041 596! Total Tax Expenses 5148 2341 3333 7488 40.85 6088 | v ;-P rofit/{Lom) for the period from continuing Operations (7 10538 6931 16.44 174.69 2867 147.46 10| Profi (Low) from Discostinuing s before Tax = = 5 = » =) 11| Tax Expeof Dniscsomienuisng Operations = = - » = =] B Tt D T 10538 931 16,44 17469 28.67] 14740 13| KSha re of Profit (Lows) of associates and Joint Vetures accounted E - < = . 3 T4~ | Nex Proft (Low) for the period (12+13) 10538 ®31 Toat 17469 67 15_| Other compreheiancsomie,v neet of income (a3 37) Amount of em hat il not b recasscd to proft o 1% = 5 = ) L 4 75 Ienc ome tax relating to ems that wil not be reclassifetdo » 3 g 5 z 17469 267, 14746 4.896.16 [Showing first 8,000 characters — download PDF for full document]