Unaudited financial Results for the half year ended 30.09.2026 along with the Auditor''s Limited Review Report thereon.

BHAVIK ENTERPRISES LTD. AN ISO 9001: 2015 CERTIFIED COMPANY Regd. Office: 1105, DLH Park, S.V. Road, Goregaon (W), Mumbai - 400 062 30t October, 2026 The Manager - Listing Department, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400001 Dear Sir/Madam Reference : Bhavik Enterprises Limited, Mumbai Company Symbol : BHAVIK, ISIN: - INE18PB01017, Scrip Code: - 544551 Subject : Outcome of Board Meeting Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and in continuation of our earlier communication dated 231 October, 2026 we would like to inform you that the Board of Directors of Bhavik Enterprises Limited in its Board Meeting held today i.e. 30.10.2026 have inter alia considered and approved the following: 1. Un-audited financial results for the half year ended 30.09.2026 along with Limited Review Report by Statutory Auditors i.e. M Parashar & Company - Chartered Accountant Mumbai as enclosed herewith as Annexure-1 2. Rectification of inadvertent error found in Note Nos. 3.3 and 3.4 of the Audited Financial Statements for the financial year ended 315t March, 2026 concerning the non-adjustment of promoter shareholding for the offer for sale (OFS) of 10,00,000 equity shares, as detailed in Annexure-2. Board Meeting was commenced on 5.00 pm (IST) and was concluded at 5.25 pm (IST). You are requested to kindly take the same on record. Thanking You, For BHAVIK ENTERPRISES LIMITED NIKHIL BHATT Company Secretary and Compliance Officer Membership No. A22219 Encl: As above 022) 4333 1000 IN : L51900MH2008PLC186 Annexure-1 SI TND AE NP DE AN LD OE NN ET NA AU ND CIT IO AR L' S AL TI EMI MT EE ND SR E OV FI E BW AVR I. E KZ P O E)R NT 4 ERO PN IST EH SE LIu MN IA TAL EUD D E F[ OPA R THE SIN MONTHS ENDED SEPTEMBER 30, 2026, Review report to Board of Directors of Bhavik Enterprises Limited Introduction We have reviewed the accompanymg unaudited financial statements along with the schedules thereto of Bhavik Enterpr Limited. for the Six months ended September 30, 2026, except for the disclosurcs regarding “Public Sharcholding™ and “Promoter and Promoter Group Sharcholding” which have been fraced from disclosures made by the management and have not been reviewed by us Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of this unaudited financial statement in accordance with applicable financial reporting framework laid down in Accounting Standards (AS) 25, “Interim Financial Reporting™. specified under seetion 133 of the companics Act. 2013 as applicable fules thereto alona with the accounting principles generally accepted i India, including the proy isions of the Companics Act, 2013 Our responsibility is to express a report on these interim financial statement based on our review. Scope of Review We conducted our review in accordance with Standard on Review Engagements (SRE) 2400. “Engagement to Review Financial Statements™, issued by the Institutc of Chartered Accountants of India. A review of unaudited financial statements consisted of making inquirics. 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. Conclusion Based on our review. nothing has come to our attention that causes us to believe that the accompanying unaudited financial statements drawn up in conformity the requirements of recognition and measurements principle laid down by the Accounting Standard (AS) 25, “Interim Financial Reportin™g. specified under scction 133 of the companied Act, 2013 as applicable rules thereto along with the accounting principles generally accepted in India, including the provisions of the Companies Aet. 2013 docs not contains the information required for the purposes for which they have been drawn up or that it contains any material misstatements. For M Parashar & Co. Chartered Accountants Fimm's Reg. no. 110954C CA Amit Parashar Partner Membership No 430317 UDIN:2€42%5 217 PORGORT206 Date: 30-10-2026 Place: Mumbai Address: B 326, Laxmi Business Park, New Link Road, Andheri West, Mumbai - 400063 Tel.: +91-72299-59406, +91-88285-23206 + Email ID: mparasharco@outlook.com Offices: Mumbai « Jalore » Jaipur « Ahmedabad + Ajmer + Barmer « Jodhpur Annexure A Bhavik Enterpriscs Limited CIN :U51900MH2008PLC186771 1105, 11th Floor, DLH Park, Opp. MTNL Tel. Exchange, S.V. Road, Goregaon (W) Mumbai-400062. STATEMENT OF UN-AUDITED FINANCIAL RESULTS FOR THE HALF YEAR ENDED 30th SEPTEMBER 2026 (% in Lakhs’ Half year ended Year Ended Particulars September’ 26 | March’ 26 | September' 25| March' 26 March' 25 Un-Audited Audited Un-Audited Audited Audited T |Revenue from operations 30,303.58 3341582 2942797 62,843.79 52,726.71 I |Other income 615.68 156.32 44.23 200.54 419.31 I |Total income (I+ IT) 30,919.26 33,572.13 29,472.20 63,044.33 53,146.02 IV [Expenses (a) Purchase Cost 24,243.96 29,407.45 28,164.28 57,571.73 53,394.53 (b) Operating Cost 748 85 1,116.70 852.69 1,969.39 1,739.54 (c) Changes in inventories of Stock in Trade 131177 1,266.11 (415.83) 850.28 (3,233.78) (d) Employee benefit expense 153.16 145.09 137.22 282.31 224.85 (e) Finance costs 13.57 14.88 22.15 37.02 24.34 (f) Depreciation and amortisation expense 585 35 7.68 15.43 2028 (g) Other expenses 106.38 344.49 129.58 474.07 20748 Total expenses (IV) 26,583.54 32,302.47 28,897.75 61,200.22 52,377.24 V |Profit before prior period items and taxes (III - IV) 4,335.72 1,269.67 574.45 1,844.11 768.78 Prior period income/(expense) - - - - (1.92)] VI |Profit before tax (IIL - IV) 4,335.72 1,269.67 574.45 1,844.11 766.87 VII [Tax expense (1) Current tax 1,093.55 339.52 149.67 489.19 202.99 (2) Deferred tax expense/ (credit) 0.59 0.17 (1.65)) (1.49)] (3117 Total tax expense 1,094.15 339.69 148.01 487.70 199.82 VIII |Profit for the year (V -VI) 3,241.57 929.98 426.43 1,356.41 567.05 IX |Paid-up Equity share capital 2,035.80 2,035.80 1,585.80 2,035.80 1,585.80 (Face value of 10 per equity share) X |Earnings per equity share (1) Basic (in' 3) 15.92 4.57 269 6.66 3.58 (2) Diluted (in' ?) 15.92 4.57 2.69 6.66 3.58 KP Ravichandra Mukesh Natverlal Thakkar Chief Financial Offic Chairman cum Wholeti i DIN : 01867515 Place: Mumbai Date : Sept 30, 2026 Annexure B Bhavik Enterprises Limited CIl 51900MH2008PLC186771 1105, 11th Floor, DLH Park, Opp. MTNL Tel. Exchange, S.V. Road, Goregaon (W) Mumbai-400062. STATEMENT OF ASSETS AND LIABILITIES AS AT 30th SEPTEMBER 2026 (R in Lakhs) o As at Sept 30, 2026 | As at March 31, 2026 | As at March 31, 2025 Particulars Un-Audited Audited Audited Equity and liabilities Shareholders’ Funds (a) Share capital 2,035.80 2,035.80 1,585.80 (b) Reserves and Surplus 17,780.15 14.538.57 8.185.94 Total Shareholders’ Funds 19,815.95 16,574.38 9,771.74 Non-current liabilities (2) Long term Provisions 3125 28.26 21.59 (b) Deferred Tax Liabilitics (Net) = = z Total non-current liabilities 31.25 28.26 21.59 Carrent liabilities (a) Trade payables - Total outstanding dues to micro and small 23116 45.57 123.77 - Total outstanding dues of creditors other 10,760.12 6,401.98 7,347.87 than micro and small enterprises (b) Other current liabilities 2237 151.39 24.17 (¢) Short term Provisions 913.28 195.87 13.12 Total current liabilities 11,926.92 6,794.81 7,508.93 Total Shareholders Fund and Liabilities 31.774.12 23.397.45 17.302.26| Assets Non-current assets (a) Property, plant and equipment and Intangible Asset ~Property, plant and equipment 103.66 107.15 11543 (b) Non Current Investments 795.31 795.30 0.00 (c) Long Term Loan and Advances 32430 324.30 1,057.68 (d) Other Non Current assets 5,189.80 120.80 329 (e) [Showing first 8,000 characters — download PDF for full document]