Un-Audited Financial Results along with Auditors Limited Review Report for the Quarter ended September 30, 2026

P.H.SHAH & CO Chartered Accountants HEAD OFFICE:- 402, LANDMARK BUILDING, OPP SEEMA HALL ANANDNAGAR 100 FT ROAD, SATELLITE, GUJARAT, 380015 M. NO. 9426518279 E-mail pamil_shah@yahoo.com BRANCH OFFICE:- 207, CITY POINT, NEAR PARAS CINEMA, SANTRAM MANDIR ROAD, NADIAD, GUJARAT, 387 001.(M) 9428152002 •E-mail caniralshah@yahoo.com Independent Auditor's Review Report on the First Quarter Unaudited Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended TO THE BOARD OF DIRECTORS OF SAPTAK CHEM AND BUSINESS LIMITED 1. We have reviewed the accompanying Statement of Unaudited Financial Results (“The Statement") of Saptak Chem and Business Limited (''the Company"), for the Second quarter ended Sep 30, 2026, being submitted by the Company pursuant to the requirement 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 Company's 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. Our responsibility is to express a conclusion 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 of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India (ICAI). 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(10) 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 as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, 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. Place :Nadiad FOR, P H SHAH & CO. Date :28.10.2026 Chartered Accountants (NIRAL SHAH) Partner, M.No. 157443 Firm Registration No 115464W UDIN NO 26157443JEKECA7450