PFA Financial Results for quarter ended September 30, 2026

Shivkamal Impex Limited To, Date: 31-10-2026 Listing Operations BSE Ltd Phiroze Jeejeebhoy Towers Dalal Street, Mumbai- 400001 Scrip Code: 539683 Subject: Outcome of Board Meeting held on October 31, 2026 Dear Sir/ Madam, With reference to the above captioned subject and in compliance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’), this is to inform you that the Board of Directors of the Company at its meeting held on Saturday, October 31, 2026 has inter-alia approved Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026. The Board meeting commenced at 12:00 P.M. and concluded at 1:00 P.M. Pursuant to the provisions of Regulation 33 of the Listing Regulations, please find enclosed herewith Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026, together with Limited Review Report thereon. The Financial Results will be published in the newspaper shortly. You are requested to take the same on record and oblige. Thanking You, Yours faithfully, For Shivkamal Impex Limited Rupali Kulshrestha Company Secretary & Compliance Officer (Membership No. A41565) Encl: As above Regd. Office: Second Floor, Block-E-11, Green Park (Extn.) New Delhi-110016 Phone: 011-43464014 E-mail: info@shivkamalimpex.com CIN: L52110DL1985PLC019893 Website- www.shivkamalimpex.com MULTI ASSOCIATES 20, DARYAGAN], ANSARI ROAD, NEW DELHI Chartered Accountants DELHI-110002 Ph. 9810069780, 011-23266407 E-mail: multical985@yahoo.com INDIA Independent Auditor’s Review Report on quarterly and year to date Unaudited Financial Results of Shivkamal Impex Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors Shivkamal Impex Limited We have reviewed the accompanying statement of Unaudited Financial Results of Shivkamal Impex Limited (“the Company”) for the quarter ended September 30, 2026 and year to date from April 01, 2026 to September 30, 2026 (the “Statement”), attached herewith, being submitted by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the Listing Regulations”). 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 Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” 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 and in compliance with Regulation 33 of the Listing Regulations. 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 Engagement (SRE) 2410, “Review of Interim Financial Information performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. 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 the 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. Based on our review conducted as 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 Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Multi Associates Chartered Accountants Firm Registration No- 509955C Date: 31.10.2026 Place: New Delhi CA. Anil Kumar Garg Partner M. No. 084003 UDIN: 26084003ILZDLE3620 SHIVKAMAL IMPEX LIMITED CIN: L52110DL1985PLC019893 Regd. Office: Second Floor, Block-E-11,Green Park (Extn.) New Delhi-110016 Tel: 011-43464014, e-mail: info@shivkamalimpex.com Website: www.shivkamalimpex.com STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30.09.2026 (₹ In lakhs except earning per share) Quarter Ended Half Year Ended Year Ended Particulars 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) I. Revenue from operations a) Interest Income 10.76 12.37 13.24 23.13 26.49 53.42 Total Revenue from operations (I) 10.76 12.37 13.24 23.13 26.49 53.42 II. Other income - - - - - - III. Total Income (I + II) 10.76 12.37 13.24 23.13 26.49 53.42 IV Expenses: a) Finance costs - - - - - 0.07 b) Impairment of financial instruments - - - - - 4.07 c) Employees benefits expenses 1.26 1.22 0.90 2.48 1.80 3.90 d) Depreciation, amortisation and impairment 0.10 0.10 0.09 0.20 0.15 0.39 e) Other expenses 4.17 4.10 2.04 8.27 3.89 11.31 Total expenses (IV) 5.53 5.42 3.03 10.95 5.84 19.74 V Profit/(Loss) before exceptional and tax (III - IV) 5.23 6.95 10.21 12.18 20.65 33.68 VI Exceptional items - - - - - - VII Profit/(Loss) before tax (V-VI) 5.23 6.95 10.21 12.18 20.65 33.68 VIII Tax expense: (1) Current tax 1.32 1.75 2.56 3.07 5.18 8.80 (2) Deferred tax (0.01) 0.00 0.01 (0.01) 0.02 0.01 (3) Tax expense for prior years - - - - - - Total Tax Expense (VIII) 1.31 1.75 2.57 3.06 5.20 8.81 IX Profit/(loss) for the period (VII-VIII) 3.92 5.20 7.64 9.12 15.45 24.87 X Other Comprehensive Income - (A) (i) Items that will not be reclassified to profit or loss - - - - - - (ii) Income tax relating to items that will not be reclassified to - - - - - - profit or loss (B) (i) Items that will be reclassified to profit or loss - - - - - - (ii) Income tax relating to items that will be reclassified to profit - - - - - - or loss Total Other Comprehensive Income (X) - - - - - - XI. Total Comprehensive Income for the period (IX+X)(Comprising 3.92 5.20 7.64 9.12 15.45 24.87 Profit (Loss) and other comprehensive Income for the period) XII Paid up equity share capital (face value of Rs. 10 each) 100.56 100.56 100.56 100.56 100.56 100.56 XIII Other equity excluding revaluation reserves 628.33 XIV Earnings per equity share (of Rs. 10 each) (not annualised) (a) Basic ₹ 0.39 ₹ 0.52 ₹ 0.76 ₹ 0.91 ₹ 1.54 ₹ 2.47 (b) Diluted ₹ 0.39 ₹ 0.52 ₹ 0.76 ₹ 0.91 ₹ 1.54 ₹ 2.47 Notes: 1 TheabovefinancialresultshavebeenreviewedbytheAuditCommitteeandapprovedbytheBoardofDirectorsoftheCompanyattheirrespective meetingsheldonOctober31,2026.TheStatutoryAuditorsoftheCompanyhavecarriedouttheReviewfortheQuarterandhalfyearendedSeptember 30, 2026 pursuant to Regulation 33 of SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2 ThesefinancialresultshavebeenpreparedinaccordancewithIndianAccountingStandards('IndAS')prescribedunderSection133oftheCompanies Act,2013andotheraccountingprinciplesgenerallyacceptedinIndiaand intermsofRegulation33oftheSEBI(ListingObligationsandDisclosure Requirements) Regulations, 2015. 3 ThecompanyisengagedprimarilyinthebusinessofFinancialservicesandaccordinglytherearenoseparatereportableoperatingsegmentsasperInd AS 108 dealing with Operating Segments. 4 The Company does not have any subsidiary/asso [Showing first 8,000 characters — download PDF for full document]