BSEBoard Meeting28 Oct 2026 · 28 Oct 2026, 06:04 pm
Please find enclosed Outcome of the Board Meeting held on 28/10/2026.
South Asian Enterprises Ltd · 526477
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South Asian Enterprises Ltd has announced its unaudited financial results for the quarter and half year ended 30th September 2026, with revenue from operations at ₹6.08 lakhs and ₹13.79 lakhs for the quarter and half year respectively.
Analysis Scores
Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk1/10
Liquidity Impact5/10
Market Sentiment5/10
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South Asian Enterprises Ltd - 526477 - Board Meeting Outcome for Outcome Of Board Meeting
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SOUTH ASIAN ENTERPRISES LIMITED
Corp. Office: 90, Okhla Industrial Estate Phase-Ill, New Delhi-110020
Tel. : +91-11-46656666 ••
Our Email Address : For investor Services : investordesk.sael@gmail.com
Other than above : southasianenterprises@gmail.com, info@sael.co.in
elec.earthing.sael@gmail.com Website : www.sael.co.in
CIN NO.: L91990UP1990PLC011753
October 28, 2026
Listing Department,
BSE Limited,
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai -400 001.
Scrip code: 526477
Sub.: Outcome of Board Meeting held on 28/10/2026.
Dear Sir/ Madam,
We wish to inform you that pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015 ('listing regulations'), the Board at its meeting held today i.e.
28/10/2026 which commenced at 3:30 p.m. and concluded at 5:00 p.m., inter-alia, considered and
approved the Unaudited Financial Results for the quarter and half year ended 30th September, 2026.
In this connection, we enclose the following:
1) Certified copy of the Unaudited Financial Results of the Company for the quarter and half year
ended 30th September 2026.
2) The 'Limited Review Report' given by the Statutory Auditors of the Company with respect to the
Unaudited Financial Results of the Company for the quarter and half year ended 30th September
2026. It is hereby declared that there are no adverse comments by Auditors in their report.
3) The Results are also being published in newspapers as per requirement of the Listing Regulations
in the prescribed format.
Kindly acknowledge the receipt.
Thanking you,
for South Asian Enterprises Limited ',<·\
' i/
\, ··-. .cf//
Khushi Garg ·\~t::::---,:-:C./
Company Secretary & Compliance Officer
M. No.: A76147
Regd. Office: Room No. 1, 4/25, Gagan Deep, Triveni Nagar, Meerpur Cantt, Kanpur-208004 (U.P.)
1 N o CHARTERED ACCOUNTANTS
Head Office : D-6/9, Upper Ground Floor, Rana Pratap Bagh, Delhi-110007 (INDIA)
Phone : 011-41011281, 43512990 E-mail : caa.Qiw~l68@groail.coro~o ffice@aqiwalassociate.sl n
Independent Auditor's Limited Review Report on tfie vuarferly and Year to'l)ate unaudited tmancial
results of the Company Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure
Requirements) Regulation, 2015, as amended
Review Report to,
The Board of Directors of
South Asian Enterprises Limited
1. We have reviewed the accompanying statement of unaudited financial results of South Asian
Enterprises Limited (the 'Company'), for the quarter ended September 30, 2026 and the year-to
date results for the period from April 01, 2026 to September 30, 2026 (the 'Statement') attached
herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of SEBI
(Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing
Regulations").
2. The Company's Management is responsible for the preparation of the Statement prepared in
accordance with the recognition and measurement principles laid down in the Indian Accounting
Standard 34 "Interim Financial Reporting" (Ind AS 34) prescribed u/s I 33 of the Companies Act,
2013 read with relevant rules issued there under and other accounting principles generally accepted
in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been
approved by the Company's Board of Directors. 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 Engagements
(SRE) 2410 'Review oflnterim Financial Information Performed by the Independent Auditor of the
Entity', issued by the Institute of Chattered Accountants of India (!CAI). A review of interim
financial information consists of making inquiries, primarily of the Company's personnel
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 specified under section 143( I 0) of the Companies Act, 2013 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 and procedure performed as stated in Paragraph 3 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 applicable Indian Accounting Standards ('Ind AS') specified u/s 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, including the manner in which
it is to be disclosed, or that it contains any material misstatement.
for Agiwal & Associates
Chartered Accountants
(Firm's Registration Number: 000181
CA P. C. Agiwal
Partner
Membership Number: 080475 ,: :
UDIN: 2,0 8o'-17~kV l<f=WH32- 8
Place: New Delhi
Date: October 28, 2026
SOUTH ASIAN ENTERPRISES LIMITED
Regd. Office: Room :-Jo. I. 4/25, Gagan Deep, Triveni Nagar. Meeq,ur Cantt. Kanpur-208004 (U.P.}
Coq,. Of'fice: 90, Okhla Industrial Estate, Phase-Ill. New Delhi-I 10 020. Ph. No. 011-46656666
CIN ~o.L91990UP1990PLC'0l l 753, Website: www.sael.co.in, Email: southasiancntcrpriscs@gmail.com
STATEMENT OF UNAUDITED Fl'IANCIAL RESULTS FOR THE HALF YEAR ENDED 30Hl SEPTEMBER, 2026
(fin lakhs)
Quarter Ended Half Year Ended Year Ended
S. No. Particulars 30.09.2026 30.09.2025 30.06.2026 30.09.2026 30.09.2025 31.03.2026
(Unaudited} (Unaudited} (Unaudited) (Unaudited) (Unaudited} (Audited)
Income
I Revenue from Operations 6.08 11.53 7.71 13.79 15.13 36.05
II Other Income 7.29 19.88 3.90 I 1.19 24.43 35.55
111 Total Income (1+1 I) 13.37 31.41 11.61 24.98 39.S6 71.60
IV Ex1>enses
i) Purchases of Stock-in-Trade 0.51 12.76 6.61 7.12 12.93 22.64
ii) Changes in Inventories of Stock-in-Trade 2.14 (6.29} (3.55) ( 1.41) (4.54) 0.63
iii) Employees Benefit Expense 5.33 5.00 5.43 10.76 10.07 20.85
iv) Finance Costs 0.00 0.00 0.01 0.01 0.01 0.01
v) Depreciation. impairment and Amonization Expenses 0.01 3.88 0.02 0.03 4.00 4.07
vi) Other Expenses 9.90 10.16 9.78 19.68 17.13 34.86
V Total Expenses (IV) 17.89 25.51 18.30 36.19 39.60 83.06
VJ Profit /(Loss) Before Exceptional Items and Tax (111-V) (4.52) 5.90 (6.69) (11.21} (0.04) ( 11.46)
VII Exce1>tional Items
Loss /(Profit) on Sale of Prope11y, Plant and Equipment ( 15.00) ( 15.00) -
VIIJ Profit/(Loss) Before Tax after exceptional items (VI-VII) 10.48 5.90 (6.69) 3.79 (0 04) ( I 1.46)
IX Tax Expenses
i) Current Tax
ii) Deferred Tax (0.02) (3 91) (0.01) (0.03) (3 92) (3.84)
Total (lX) (0 02) (3 91} (0.01) (0.03) (3 92) (3.84)
X Profit/ (Loss) After Tax (Vlll+IX} 10.46 1.99 (6.70) 3.76 (3.96) (15.30)
XI Other Comprehensive Income
(i) Items that will not be reclassified to profit or loss
Gain I (loss) arising on Defined Employee Benefits 0.12 (0.03) 0.11 0.23 (0.06) 0.46
Gain/ (loss} arising on fair valuation of Equity Instrument - -
(ii) Income Tax relating to items that will not be reclassified to profit/ (loss) (0 02) 0.01 (0.03) (0 05) 0.02 (0.10)
XII Other comprehensi\'c income/ (loss) 0. 10 (0 02) 0.08 0. 18 (0.04) 0.36
XIII Total Com1irchcnsivc Income for the period (X+XII) 10.S6 1.97 (6.62) 3.94 (4.00) (14.94)
XIV Paid up share capital ( F. V. of shares Rs. I 01-each) 399.91 399.91 399.91 399.91 399.91 399.91
xv Other Equity - (68.79) (61.76) (72.72)
XVI Earnings Per Equity Share (EPS}:
from continuing operations (not annualised)* (before exceptional items)#
(I) Basic (In Rupees) (0.11) 0.05 (0.17) (0.28) (0 I 0) (0.38)
(2) Diluted (In Rupees) (0.11) 0.05 (0.17) (0.28) (0.10) (038)
from discontinuing operations (not annualised)* (before exceptional items)#
(!) Basic (In Rupees) - -
(2) Diluted (In Rupees) - -
from continuing operations (not annualised)"' (after exceptional
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