Unaudited Financial Result for the Quarter ended as on 30.09.2026

S KBHAVSAR & CO. CHARTERED ACCOUNTANTS INDIA Independent Auditor’s Review Report on the Quarterly and Year to Date Unaudited Financial Results of the Company pursuant to Regulation 33 of the SEBI (listing Obligation and Disclosure Requirements) Regulations, 2015. The Board of Directors GEETANJALI CREDIT AND CAPITAL LIMITED We have reviewed the accompanying statement of unaudited financial results of GEETANJALI CREDIT AND CAPITAL LIMITED for the quarter and half year ended 30 September, 2026 which are included in the accompanying “Statement of Unaudited Financial Result for Quarter and 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 ICAI. 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 described in accompanying Statement, Company is NBFC company and had provided Loans and Advances of Rs. 295.07 Lakhs since long. There is no balance confirmation received from the parties during the course of Audit. Hence, we are unable to form an opinion on the recoverability of Loans and Advances given. However, Management has recorded Interest Income during the year on the said Loans and Advances, which is not as per the NPA norms issued by the Reserve Bank India ("RBI"). Moreover, Company has not been following NPA norms for provision on above mentioned Loans & Advances since long. @ 1047, Sun Gravitas, Nr. Shyamal Cross Road, Satellite, Ahmedabad-380 015. (© +91 76950 39868 B8 skbhavsarco@gmail.com, cashivambhavsar@gmail.com | Q (0) 079-4924 2234 l (M) +91 94299 06707 S KBHAVSAR & CO. CHARTERED ACCOUNTANTS INDIA The company has Long Outstanding Loans and advances on which company needs to make provision as per the NPA Norms prescribed by Reserve bank of India. However, company has fails to follow the same and also fails to provide us any documentary evidence in this regard. Further, the company has an outstanding demand of Rs. 529.75 Lakhs towards income tax department. We have duly communicated with those charge with governance, however company has not provided any documentary evidence about the in which forum proceedings are pending. Hence, it is difficult to verify the duration and quantum of the amount of payable or possibility of the amount payable. We would like to draw your attention that the investments as at 30" September, 2026, we are unable to obtain sufficient and appropriate evidence to verify the correctness and existence of the investments as at September, 2026, as the detailed records and physical verification statements were not presented to us. Similarly, 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 :29" October, 2026 For, S K Bhavsar & Co. Place :Ahmedabad Chartered Accountants Firm No. 145880W %. \(Shivam Bhavsar) //| Proprietor - /" M. No. 180566 UDIN:26180566DZLVID4634 @ 1047, Sun Gravitas, Nr. Shyamal Cross Road, Satellite, Ahmedabad-380 015. (9 +91 76950 39868 B8 skbhavsarco@gmail.com, cashivambhavsar@gmail.com | G (0) 079-4924 2234 l (M) +91 94299 06707 GEETANJALI CREDIT AND CAPITAL LIMITI D (CIN: 1L21012KA1990PLCL43422) e, Office-KRUSPA HSURRFEEDIEAR DTUITORAIALRS OF COMMERCE, 1l MAIN.2ND CROSS, VIDY AGIRI, Dharucad Vayagirh, Dharwad, Dharwad, Kanmatakoctia, S0008 Corp Office /607, TITANCITIY UCENMTRE , 100 FT ROAD, ANAND NAGAR ROADSATELLITE. Manckbag, Ao Abmadabad Gy, Guparat, tndia, S00015 Enal i pecamalcred andcaptal@giat com Webst sy gestanjaredicao pial PhoneoL 701800541 STATEMOF EUN-NAUDTLTE D UARTER AND HALFEYFAENRDE D ON SEPT EMIERR3 300, 2026 (Rs.in lakhs except Per share data)| Half Y car ended 11 Year ended Quarter ended Quarter ended | September30 , | September | SeNo Particulars Scptember30 , | Q2160 MOl | Seprember0, | 2026 (Vearto 2025 (Vea0 re el 20206 A 2028 date Pfeorr inCdu)r renat for Cur or de )n t o Un-Aud T Adited | UnAudied | tinAwdied | OnAvdued | 1_|Re (3v ] en Rue e Fr vo fm r oemO penOr pa et rui ao tin o s n s o 2021 B 2021 - 041 — (6] Other Income =3 3 - 5 Total Itevenue (Net] 2021 Z021 - 01 Z [ tixpenses — 3 Operaun Expenses E— b Purchases of Stock in-trade B B - . 4. ECh ma pn lg oe ys e e in bei nn cv fe in tt so ri ec xs p enof s eS st ock-in-Trade 00 B 053 B 060 003 075 710 ¢ Finance Cost 057 - - 057 = Y | Rent Exps 095 095 1 Lepal and Professional Fees W6 X 0,09 925 01 h_Other Expenses 20,10 045 057 2055 057 Total Ixpenses 2593 536 2.22 3129 .72 - 3| Pr ao mf si t/ a( n1 d. os ts a) x b (e 1-f 2o )r e Exceptional and Extraordinary (572 s (222) 912 (272) B a0 ] epuonal lems 5 2 - ] 5[ Profit/(Loss) before Extraoremds iannd atarx y(3- 4) pomem P 222) 902 @ 150 6| Exuraordimary ems 5 3 - - 7| Profi tefoTaxr (e5-6 ) G721 1165 @22 912 272) 0| Tax bxpenses Ta) Curr = = - = T[T ar e i T oo Oprems (- (572) 1485 @22)] 212 @) Lso i L) from Discontmunny operations before Tax = = N ) = — 11| Tan Eapensesof Discontmung Operations - = < - 5 - 12| Net ProfitiLow)fr om Discontinuing operations aftTaex r(1 0 e — ) e - L T3 Share o Profit (Laws)o f assoctates and Jom Vetures accounted for wane <o 0] 57 1485 @ (X} @) 130 [ o et o e Al e el aated to ot orfoxs — )3 e o Al rechasfed o pofi o Toss e o el o e Tt il be teclasiid o ot o toss e incomeet o mcome tax S - = = - - - o for the period 572) I 227) CXE ) [ + share capital Pad-up Uiy Share Copal a0z oy IKH KR s | [~ Face Voluor cFqu n Shave Capnat 1000 1000 1000 1000 1000 I8 | Detuiof tdseb t secus Pand U Debtca Tace o . e- Debent ~ cnin er Share - — [ Varnin per Share T imuing Operations - a B — o - eL aming (1ospesr )sh are from Continums operations i) I (wos) o ool v Diluted Eaming (Loss) per shase f iy om (w03)| 02 (000 W[ Var [Showing first 8,000 characters — download PDF for full document]