Pursuant to Regulation 33 of the Listing Regulations please find enclosed Unaudited Financial results for the qaurter and half year ended September 30, 2026 along with Limited Review Report & Related Party Transactions.

BABA ARTS LIMITED CIN: L72200MH1999PLC119177 B1 B4, Baba House, 86, M.V. Road, Andheri (East), Mumbai 400093 Tel: 022 4979 4623 Website: www.babaartslimited.com Email: babaartslimited@yahoo.com/investors@babaartslimited.com 26" October, 2026 The Corporate Relationship Department The BSE Limited Dalal Street, MUMBAl-400001 SCRIP CODE : 532380 SCRIP NAME : BABA Dear Sir, Sub.: Integrated Filing (Financials) for quarter and half year ended 30" September, 2026 In accordance with amendments to the SEBI (Listing Obligations Disclosure Requirements) (Third Amendment) Regulations, 2024, as amended (amended "SEBI Listing Regulations") read with SEBI Circular No. SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated December 31, 2024, read with BSE Circular, the Integrated Filing (Financial) for the quarter and half year ended 30" September, 2026 is enclosed. We request you to take the above on record and treat the same as compliance under the applicable provisions of the securities and Exchange Board of India (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended. Other Annexures to integrated Filing (Financials): l. Statement on Deviation of Variation of proceeds of Public Issue, right issue, preferential issue, qualified institutions placement etc.- NOT APPLICABLE 2. Outstanding Default on Loans and Debt Securities- NOT APPLICABLE, since there is no such default by the Company. 3. Disclosure of Related Party Transactions (applicable only for half yearly filings)- SUBMITTED HEREWITH 4. Statement on Impact of Audit Qualification (for Audit report with modified opinion) submitted along with annual audited financial results (standalone and consolidated separately) (applicable only for annual filing i.e. 4" quarter)- NOT APPLICABLE, the statement of unmodified opinion is attached. This is for your intimation please. Thanking you, Yours truly, For Baba Arts Limited u' .2 'Y hA' Naishadh H. Manka Company Secretary ComplianceO fficer M M NISSIM & CO LLP Regd. Office : Barodawala Mansion, INOIA CHARTERED ACCOUNTANTS B-Wing, 3rd Floor, 81, Dr Annie Besant Road, Worli, Mumbai - 400 018. Tel. +91 22 6987 9900 35113710/23/25/28 LLPIN AAT- 7548 Website www.mmnissim.com LIMITED REVIEW REPORT ON STANDALONE FINANCIAL RESULTS OF BABA ARTS LID FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER 2026. The Board of Directors, BABA ARTS LTD. 1. We have reviewed the accompanying Statement of unaudited standalone financial results ("the Statement") of BABA ARTS Ltd ("the Company") for the quarter and half year ended 30 September, 2026, attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 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 the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the statement 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 Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review free to obtain moderate assurance as to whether the financial results are of material misstatement. A review of interim financial information consists of making enquiries, 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 identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with applicable accounting standards, as notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For MM NISSIM & CO LLP Chartered Accountants (Reg. No. 107122W /Wl00672) Hiren P Muni Partner Mem. No.142067 Mumbai, UDIN:- 26142067G0MANE7290 Date : 26« October, 2026 Page 1 BABA ARTS LIMITED CIN: L72200MH1999PLC119177 Bl & B4, Baba House, 86, M.V. Road, Andheri (East), Mumbai 400093 Tel: 022 4979 4623 Website: www.babaartslimited.com Email: babaartslimited@yahoo.com/investors@babaartslimited.com STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 (Rs.in takhs except EPS) Sr, No. Particulars f uarter Ended Half Year Ended Year Ended Unaudited Unaudited Unaudited Unaudited Unaudited Audited 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Continuing Operations 1 Income from operations a) Net Sales / Income from Operations 0 02 352.92 0.02 713.16 1,494.75 b) Other income 47.04 38.88 15.45 85.92 22.73 99.77 Total Operating Income (a+bl 47.05 38.88 368.37 85.93 735.89 1594.52 2 Expenses a) Cost of Production/Distribution/IPR(net of returns) 5.00 6.00 6.00 b)Purchases of Stock -in -trade 835.29 c)Changes in inventories of finished goods, work in progress and stock in trade 27.39 223.78 523.97 d) Employees benefit expenses 11.56 11.66 1189 23.22 23.87 51.29 e) Finance Cost 0.29 0.29 0.58 0.56 f) Depreciation & Amortisation expense 1.76 1.73 1.53 3.49 3.05 6.39 g) Other Expenditure 10.24 11.06 275.67 21.30 412.59 87.37 h} Total Expenses fa to g 23.85 24.74 321.48 48.59 669.29 1.510.87 3 Profit/(Loss) from Operations before Exceptional Items (1-2) 23.20 14.14 46.89 37.34 66.60 83.65 4 Exceptional Items 5 Profit [+)/Loss () from Continuing Operations before Tax (3+4) 23.20 14.14 46.89 37.34 66.60 83.65 6 Tax Expense - Current Year 5.33 2.08 11.94 7.41 17.04 19.66 Tax Expense - Prior Year (1.29) fax Expense - Deferred Tax 0.09 0.10 (0.12 0.19 (0.24 (0.02 7 Net Profit (+)/ Loss (-) From Continuing Operations after Tax (5-6) 17.79 11.96 35.07 29.75 49.80 65.30 8 Extra Ordinary Items (Net of ax expense Rs Lacs) 9 Net Profit (+) /10s4 [.) for the period (7+(-48) 17.79 11.96 35.07 29.75 49.80 65.30 10 Other Comprehensive Income (0C) (i items that will not be reclassified to Statement of Profit and Loss (a) Remeasurements of the defied benefit liabilities/(assets) (0.09 (0.19 01.28 () income tax relating to items that will not be reclassified to profit or loss 0.03 0.05 0.32 Total Other Comprehensive Income/(Loss) (0.06 (0.14 (0.96 11 Total Comprehensive Income for the vear ( 9+10) 17.79 11.96 35.01 29.75 49.66 64.34 12 Paid up Eauitv Share Capita ( ace Value of Re 1/-each) 525.00 525.00 525.00 525.00 525.00 525.00 13 Other Equity excluding Revaluation Reserve 2.215.17 14 EPS (in Rs )betore & after Extraordinary Items (not annualised ) - Basic & Diluted 0.034 0.023 0.067 0.057 0.095 0.124 15 Debt Equity Ratio # N.A 16 Debt Service Coverage Ratio # N.A 17 Interest Service Coverage Ratio #f N.A. # he Company did not have any debt For Baba Arts Limited t =+"/ Managing Director DIN: 11881924 Place: Mu [Showing first 8,000 characters — download PDF for full document]