PFA

SAIANAND COMMERCIAL LIMITED CIN NO: L51900MH1984PLC034881 Date: 31.10.2026 Listing Department BSE Limited P J Tower, Dalal Street, Mumbai-400001 Scrip Code: 512097 Security ID: SAICOM Subject: Outcome of Board Meeting held on 31st October 2026. Ref: Regulation 33 read with Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations") Pursuant to Second proviso to Regulation 30(6) and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 we hereby inform you that the Board of Directors of the Company, in their meeting held on today i.e. Saturday 31st October 2026. at the Registered Office of the Company and transacted the following major businesses: Considered and approved Un-audited financial results for the quarter and half year ended as on 30th September, 2026. The board meeting commented at 03:30 PM and concluded at 04:00 PM Please take the above intimation in your records. Thanking You. Yours Faithfully, FOR, SAIANAND COMMERCIAL LIMITED MILANBHAI KHATRI WHOLE TIME DIRECTOR DIN: 010318817 Reg. Office Address: REGUS SUBURB CENTRES, LEVEL 4, A WING, DYNASTY BUSINESS PARK, ANDHERI KURLA ROAD, ANDHERI (EAST) MUMBAI-400059, MAHARASTRA, INDIA E mail: compliancesaianand@gmail.com Saianand Commercial Limited CIN:- L51900MH1984PLC034881 Regd. Office: Office No. Regus Suburb Centres, Leval 4, A Wing, Dynasty Business Park, Andheri Kurla Road, Andheri (East), Mumbai - 400059 Email:- compliancesaianand@gmail.com Statement of Audited Financial Results for the Quarter & Half Year Ended September 30, 2026 Quarter Ended Six Months Ended (Rs. In lacs) Year Ended 31 Sl no. Particulars 30-Sep-26 30-Jun-26 30-Sep-25 30-Sep-26 30-Sep-25 Mar 2026 (Refer Notes Below) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 INCOME (a) Revenue From Operation - - - - - - (b) Other Income 7.50 6.59 95.63 14.09 129.65 72.73 Total Income from Operations (Net) 7.50 6.59 95.63 14.09 129.65 72.73 2 EXPENSES - (a) Cost of material consumed - - - - - - (b) Changes in inventories of finished goods, work-in-progress, - - - - - - and stock-in-trade (c) Employee benefit expense 2.88 3.44 4.23 6.32 8.04 2 1.89 (d) Finance Costs - - - - - 1 2.21 (e) Depreciation and amortization expense - - - - - (f) Other expenses(Any item exceeding 10% of the total expenses relating to continuing 6.83 5.76 7.35 12.59 14.41 1 6.92 operations to be shown separately) Total Expenses 9.71 9.20 11.57 18.91 22.45 5 1.02 3 Profit / (Loss) from operations before exceptional items ( 2.21) (2.61) 84.06 ( 4.82) 107.20 2 1.70 Tax (1-2) 4 Exceptional Items - - - - - - 5 Profit / (Loss) before Tax (3 ± 4) ( 2.21) (2.61) 84.06 ( 4.82) 107.20 2 1.70 6 Tax Expense - - - - - 4 .33 7 Net Profit / (Loss) after Tax (5 - 6) ( 2.21) (2.61) 84.06 ( 4.82) 107.20 1 7.37 8 Other Comprehensive Income (net of tax ) - - - - - - 9 Total Comprehensive Income for the period (7 ± 8) ( 2.21) (2.61) 84.06 ( 4.82) 107.20 1 7.37 10 Paid-up equity share capital (Face Value of Rs.1/- each) 2,272.00 2,272.00 2,272.00 2,272.00 2,272.00 2 ,272.00 11 Other Equity - - - - - 1 ,757.46 12 Earnings Per Share (of Rs. 1/- each) (not annualised): (a) Basic ( 0.00) (0.00) 0.04 ( 0.00) 0.05 0 .01 (b) Diluted ( 0.00) (0.00) 0.04 ( 0.00) 0.05 0 .01 Saianand Commercial Limited CIN:- L51900MH1984PLC034881 Regd. Office: Office No. Regus Suburb Centres, Leval 4, A Wing, Dynasty Business Park, Andheri Kurla Road, Andheri (East), Mumbai - 400059 Email:- compliancesaianand@gmail.com (Rs. in Lakhs) Standalone Statement of Assets and Liabilities As at 30th September, 2026 As at 31st March, 2026 Particulars Un-Audited Audited A ASSETS 1 Non-current assets Property, plant and equipment - - Capital work-in-progress - - Other intangible assets - - Investments in subsidiaries, associates and joint ventures - - Financial assets Investments 2,663.11 2 ,700.60 Loans 1,356.87 1 ,323.79 Other financial assets - - Income Tax assets (net) - - Deferred tax assets (net) - - Other non-current assets - - Sub-total - Non-Current Assets 4,019.99 4 ,024.39 2 Current assets Inventories - - Financial assets Investments - - Trade receivables - - Cash and cash equivalents 0 .91 1.51 Bank balances other than Cash and Cash equivalents above - - Loans, Current - - Other financial assets - - Other current assets 8 .23 8.14 Assets classified as held for sale - - Sub-total - Current Assets 9 .15 9.65 TOTAL - ASSETS 4,029.13 4 ,034.04 B EQUITY AND LIABILITIES 1 Equity Equity Share capital 2,272.00 2 ,272.00 Other equity 1,752.65 1 ,757.46 Sub-total - Shareholders' funds 4,024.65 4 ,029.46 2 LIABILITIES Non-current liabilities Financial liabilities Borrowings, non-Current - - Provisions - - Income tax liabilities (net) - - Other non-current liabilities - - Sub-total - Non-current liabilities - - 3 Current liabilities Financial liabilities Borrowings, Current - - Trade payables, Current - - Other financial liabilities - - Other current liabilities 0 .16 0.25 Provisions - - Current tax liabilities (net) 4 .33 4.33 Sub-total - Current liabilities 4 .49 4.58 TOTAL - EQUITY AND LIABILITIES 4,029.13 4 ,034.04 Saianand Commercial Limited CIN:- L51900MH1984PLC034881 Regd. Office: Office No. Regus Suburb Centres, Leval 4, A Wing, Dynasty Business Park, Andheri Kurla Road, Andheri (East), Mumbai - 400059 Email:- compliancesaianand@gmail.com 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. 2 The Statutory Auditors have carried out a limited review of the above financial result. 3 Company has only one segment and hence no separate segment result has been given. 4 The figure of previous period/year have been re-grouped / re-arranged and /or recast wherever found necessary. 5 This statement is as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 6 Provision for Taxation if any will be made at year end. By order of the Board For, Saianand Commercial Limited Place : Mumbai Milanbhai Khatri Date : 31st October, 2026 Wholetime Director DIN: 10318817 Saianand Commercial Limited CIN:- L51900MH1984PLC034881 Regd. Office: Office No. Regus Suburb Centres, Leval 4, A Wing, Dynasty Business Park, Andheri Kurla Road, Andheri (East), Mumbai - 400059 Standalone Statement of Cash Flows for The Half Year Ended September 30, 2026 (Rs. in Lakhs, unless otherwise stated) 30.09.2026 30.09.2025 Particulars Rupees Rupees A. CASH FLOW FROM OPERATING ACTIVITIES: Profit before tax - 4 .82 1 07.20 Adjustment For : Share of (profit)/loss from investment in partnership firm - - Depreciation/amortization on continuing operation - - Interest expenses - - Operating profit before working capital changes - 4.82 107.20 Movement in Working Capital : Increase/(decrease) in Inventory - - Increase/(decrease) in Trade receivables - - Increase/(decrease) in Short Term Loan & Advances - 3 7.26 Increase/(decrease) in Current Liabilities - 0 .09 - 0 .15 Increase/(decrease) in Trade Payable - - Increase/(decrease) in Other Current Assets - 0 .09 0 .04 Direct taxes paid (net of refunds) - Net Cash Flow from Operating Activities(A) - 5 .00 144.35 B. CASH FLOW FROM INVESTING ACTIVITIES Investments in Equity Instruments 3 7.49 - 1 15.77 Purchase / Sale of Fixed Assets - - Increase/(decrease) in Long Term Loan & Advances - 3 3.08 - Net Cash Flow from Invesing Activities(B) 4.40 - 115.77 C. CASH FLOW FROM FINANCING ACTIVITIES Proceed (Repayment) from long term borrowing - - Proceed (Repayment) from short term borrowing - - 2 9.06 Proceed from Preferenital Warrants - - Net Cash Flow from Financing Activities(C) - - 29.06 Net increase/(decrease) in cash & cash equivalents(A+B+C) - 0 .60 - 0 .48 Cash and Cash equivalents (Opening Balance) 1 .51 2 .39 Cash and Cash equivalents (Closing Balance) 0.91 1.91 Previous year figure have been regrouped/ reclassified wherever necessary As per our report of [Showing first 8,000 characters — download PDF for full document]