Submission of unaudited financial results for the quarter and half year ended 30.09.2026

DEVINE IMPEX LIMITED CIN: L51110PB1995PLC017179 REGISTERED OFFICE: THE GROOVE C-157, 1sT FLOOR, INDUSTRIAL FOCAL POINT, PHASE VII, MOHALI, PUNJAB 160059 E-MAIL: devineimpex.limited@yahoo.com. PH. 9876027770 Dated: 31/10/2026 General Manager, BSE Limited, 25th Floor, P.J. Towers, Dalal Street, Mumbai-400001 SUB: Submission of Un-audited Financial Results for the quarter & half year ended 30.09.2026 Dear Sir/ Madam, Pursuant to the Regulation 33 read with Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith un-audited financial results for the quarter and half year ended September 30, 2026 (‘Financial Results”). The Financial Results have been reviewed by Audit committee and approved by the Board of Directors at their respective meetings held on October 31, 2026. The Board Meeting commenced at 12.00 P.M. and concluded at 1.20 P.M. Kindly take the same on records. Yours sincerely, For Devine Impex Limited (Neeraj Jain) Managing Director DIN: 01132916 DEVINE IMPEX LIMITED CORPORATE OFFICE: C-157, 1st FLOOR, INDUSTRIAL FOCAL POINT, PHASE VII, MOHALI, PUNJAB, 160059 statement of Unudited Financlal Results for the Quarter & Half Year Ended 30th September, 2026 (Rupees In Lakhs) 5.No. Particulars Quarter Ended Hall Year ended Vear Ended 30.09.2026 30.06.2026 30092025 | 30.09.2026 30.09.2025 | 31.03.20%6 (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) (Audited) 1 [income from Operations (2) Revenue from Operations (Net) 23.03 2645 37.31 4949 49.50 17017 (b) Other Income - 236 ¢ 236 - 3 Total Income from Operations 23.03 2881 731 5185 43.50 17017 2 |Expenses (a) Cost of materlals consumed £ - g5 E - 4 (b) Purchase of Stock in Trade - 783 2 783 823 15669 (c) Changes In Inventories of Stock-in-trade 17.49 1225 2038 2974 3072 (6.81) (d) Employee benefits expense 107 107 107 213 213 426 (e) Finance Costs % 0.00 - 000 0.00 001 () Depreciation and amortisation expense 2 - 2 : - - (g) Other Expenses 315 256 3.19 572 5.87 12.00 Total Expenses 2171 271 33.64 4542 46.95 16615 3. |Profit/(Loss) before exceptional Items and tax (3+4) 132 5.0 3.67 6.43 255 a.02 4. [Exceptional ltems - - Z - - - 5. [Profit before tax (5-6) 132 510 3.67 643 255 102 6. |Tax Expense 030 117 0.66 147 0.66 052 for Current 030 117 066 147 066 052 for Deferred 0.00 0.00 ©.00) 0.00 000 0.00 for MAT Credit - - - - - - for earlier years - - - - - 7._[Profit/(Loss) for the period (7-8) 102 393 3.01 2.96 189 310 8._|Other Comprehensive income/(Expense) (net of tax) Items that will not be reclassified to Profi&t Loss - - - - - - items that will be reclassified to Profit& Loss - - - - - - 5. [Total Comprehensive Income for the period (9+10) (Comprising Profit & Other 102 35 3.01 3 189 310 |Comprehensive Income for the perlod) 0. |Basic and Diluted Earning Per Share on Net Profitafter Tax _(in Rupees) 001 004 0.03 0.05 0.0z 00 1._|Paid up Equity Share Capital (Face value Rs.10/- per share) 95322 953.22 95322 95322 95322 95322 NOTES 1. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on October 31, 2026. The Statutory Auditors have carried outa fimited review of the above unaudited financial results for the quarter & half year ended 30th September, 2026. 2. Company has only one segment and hence no separate segment results have been given. 3. Previous period / year figures have been regrouped, wherever necessary, In order to make them comparable. Place: Mohali Date: 31.10.2026 DEVINE IMPEX LIMITED Statement of Unaudited Asset and Llablity for the 30th September 2026 As At As At Partlculars Soptember 30, 2026 March 31, 2026 (Unaudited) (Audited) (Rupaes In Lakhs) ASSETS Non-Current Assets Property, plant and equipment 0.08 0.08 Capltal work-In-progress - - Intanglble assets B - Financlal assets - - Investments 122,03 122,03 Other financlal assets 9.70 9.70 Deferred Tax assets (net) 0.02 0.02 Other non-current assets 0.05 0.05 Total Non Current Assets 131.87 131.87 Current Assets Inventory 1063.92 1093.67 Financial assets - - Investments - - Trade recelvables 162.20 126.37 Cash and cash equivalents 129 0.29 Other financial assets - - Other current assets. 2155 25.97 Total Current Assets 1248.96 1246.30 Total Assets 1380.83 1378.17 [EQUITY AND LIABILITIES Equity Equity share capital 96172 961.72 Other equity 415.85 410.89 Total Equity 1377.57 1372.61 Uabilities Non-Current Liabllities Financial liabllities Borrowings - - Other financlal liabllities - - Other Non-Current Liabllity . - Provisions - - Deferred tax liabllities (net) - - Total Non-Current Llabllities - . Current Labllities Financlal liabllities Borrowings - - Trade payables 0.16 0.95 Total outstanding dues of micro enterprises and small enterprises - - Total outstanding dues of creditors other than micro enterprises and small enterprises 0.16 0.95 Other financlal liabllities 1.06 4.04 Other current llabllities - - Provisions. - - Current tax llabllitles (net) 2,04 0.57 Total Current Liabllities 3.26 5.56 and Labllities 1380.83 e 78,17 [ Total Equity Cash flow from operating activities: A.Total Comprehensive income for the period before tax |A djustments for : Depreciation and Amortisation - - - Operating Profit Before Prior Period Items And Working Capital Changes 6.43 255 4.03 Adjustment for Prior Period Income/ (Expense ) - - - Operating Profit Before Working Capital Changes 643 2.55 4.03 |A djustments for: (Increase)/Decrease in Current Assels (1.66)| (7.45) @21) Increase/(Decrease) in Current Liabilities (3.77)] 429 0.39 Cash Generated From Operations 1.00 ©0.61) 021 Income Tax Paid - - (1.28)) [Net Cash From Operating Activities 1.00 (0.61)] (1.07)] B. Cash Flow From Investing Activities: Sale of Investments - ~ - Net Cash (Used)/Generated In Investing Activities - - - C. Cash Flow From Financing Activities: - - - Net Cash (Used)/Generated In Financing Activities - - - [Net Increase/(Decrease) In Cash And Cash Equivalents (A) + (B) + (C) (1.07)| Opening Cash And Cash Equivalents 137 Closing Cash And Cash Equivalents 030 Deepak Jindal & Co. Chartered Accountants ASSURANCE | TAX | ADVISORY INDIA The Board of Directors Devine Impex Limited Mohali, Punjab We have reviewed the accompanying Statement of Unaudited Financial Results of Devine Impex Limited (“the Company”) for the quarter and half year ended September 30, 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. 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. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India (ICAI). This standard requires that we plan & perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to the inquiries of Company’s personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit, accordingly, we do not express an audit opinion. 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, prep [Showing first 8,000 characters — download PDF for full document]