Approval of the Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026, along with the Statement of Assets & Liabilities and Cash Flow Statement for the half year ended September 30, 2026. A copy of the aforesaid Unaudited Financial Results, together with the Limited Review Report issued by the Statutory Auditors of the Company, is attached herewith.

Ref: BBFCBL/BSE/2026-27 November 02, 2026 BSE Limited Phiroze Jeejeebhoy Towers, 25th Floor, Dalal Street, Mumbai – 400 001 Scrip Code: 511501 Sub: Outcome of the Board Meeting pursuant to the provisions of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir/Ma’am, Pursuant to Regulation 30, 33, 42 and 44 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the 03/2026-27 Meeting of the Board of Directors of the Company held on today i.e. Monday, November 02, 2026 at the registered office of the Company situated at 503, Rohit House 3, Tolstoy Marg, Connaught Place, New Delhi- 110001. The Board has, inter-alia, considered and approved the following: 1. Unaudited Financial Results for the quarter and half year ended on September 30, 2026 along with Statement of Assets & Liabilities and Cash Flow Statement. A copy of the Unaudited Financial Results and Limited Review Report for the quarter and half year ended on September 30, 2026 is attached herewith. The meeting of the Board of Directors held today commenced at 04:30 P.M. and concluded at 5:20 P.M. This is for your information and records please. Thanking you, Yours truly, For and on behalf of Bharat Bhushan Finance & Commodity Brokers Limited Abhay Panchal Company Secretary and Compliance Officer M. No.: A76192 G.C.AOARtltAt & ASSO CTATES 240, Ghalib Apartments, CHARTERED ACCOUNTANTS Panivana Road, Pitampura, Delhi-1 0034 Phone :9873342220 E-mail : Ra*q.Sa@#ahop. cq",in Independent Auditor's Review Report on the Quarterly and year to date Unaudited Financial Results of the company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended: The Board of Directors of BIIARAT BIIUSHAN FINANCE & COMMODITY BROKERS LIN{ITED 1. We have reviewed the accompanying statement of unaudited financial results of Bharat Bhushan Finance & Commodit-v Brokers Limited ('the Company') for the quarter ended September 30,2026 and year to date from April 1, 2026 to September 30,2026 ('the statement') attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of SEBI (Listing obligations and disclosure requirements) Regulation,2015, as amended ("the Listing Regulations"). 2. 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 the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under section 133 of the Companies Act,2013 as amended, read with relevant rules issued there under and other accounting principles generally a'ccepted in India. Our responsibility is to issue a report on the statement based on our review. We conducted our review of the statement in accordance with the Standard on Review Engagement (SRE) 24lO, "Review of Interim Financial lnformation 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 statements 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 epinion. 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 there under 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 it is to be disclosed, or that it contains.any material misstatement. FOR G C AGARWAL & ASSOCIATES Chartered Accountants Firm Registration No.: 78slN Place: New Delhi (GC AL) Dated: 02.11.2026 Partner UDIN:20 00 3E;c dcY Y*R t>8] (Membership No. 083820) BHARAT BHUSHAN FINANCE & COMMODITY BROKERS LTD. BHARAT (Corporate ldentity Number : L67120DL1 992PLC049038) BHUSHAN Regd. Office:503, Rohit House,3, Tolstoy Marg, New Delhi-110001 srNcE 19s4 Tel.: 01 1 -49800900 . E-mail :. commodities@bharatbhushan.com Website : www.bbinvestments.in UN.ATIDITI,D FTI\IANCLAL RESfILTS FOR THE QTIARTER/ SIX MONTHS ENDED 3OTH SEPTEMBER,2026 Particulars Quarter ended Six Months Ended Year Ended 30.09.202b 30.06.2026 J0.09.2025 30.09.2026 30.09.202s 37.03.2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1. Reyenue from operations a) Interest Income 2.23 2.19 139 4.42 3.'t 1 8 19 b) Dividend Income 13 21 3.67 15.5 I 1 6.88 1ti.26 27.30 c) Net gain on fair value changes 20.34 13.01 -1.59 93.41 53. Il I5.66 d) Net gain on Derivative 363 3.09 5.59 6.72 4.10 165 Total 39.4r 82.02 20.90 121.43 79.50 72. ti0 2. Other Income 0.00 0.00 0.08 0.00 0.08 u.09 3. Total Income (1+2) 3 9..11 82.02 20.98 t21.43 79.58 72.89 4. Expenses a) Employee benefit expense 6.11 o+1 610 13.t3 12.13 2b 35 b) Depreciation and amortisation expense 0.21 0.20 -0.07 0.,11 0.03 005 c) Other expenses 8.51 685 1.78 15 36 I 1.46 27 51 d) Contingent provision asainst Standard Assets 0.00 r.).00 0.00 0.00 0.00 (.).(jt) Total Expense (4) 15.{3 t3.47 11.01 28.90 23.62 53.94 5. Profit before tax (3-4) 23.q8 68.55 9.97 92 -53 55 96 18.95 6. Tax Expense a) Curent tax 14.t8 t.72 3.22 15.90 +)/ 12..18 b) Deferred tax 513 0.2s 261 3.50 Total tax expense 1 1.66 6.85 3.4'7 I 8.51 8.07 10.21 7. ProfiU (loss) for the period/ yerr (5-6) 12.32 6 1.70 6.50 74.02 41.89 8.1I 8. Other comprehensive income a) Items tirat u,ill not be reclassified to Profit or Loss - Remezsurement gain{loss) on defined benefit plans 000 0.00 000 0.00 0.00 -0.lJrl - Net gain(loss) on equity instruments through OCI -101.79 I68 97 .79.7 5 64 18 r09.68 (b) Income tar 10 49 - 16.90 7.94 -6.41 - 10.96 12.+1 Total other -94.30 1s2.07 .71.81 57 77 98.-t2 -3 0.60 q Total Comprehensive income for the period (7+8) -tt L98 213.71 -65.3 1 1l 1.79 146.6t -21.89 t0.Paid-up equity share capital ( Rs. 10/- fer share) 676.08 676.08 676.08 6'.76.08 676 08 676.08 t1.Earnings per Share (EPS)- not anualised (Rs.) a) Basic 0.18 0.91 0l0 1 .09 0.7 | 01l b) Diluted 0.18 0.91 0. l0 1.09 0.'1t 014 See accompanying notes to financial results New Delhi years with BHARAT BHUSHAN FINANCE & COMMODITY BHOKERS UTD. A (Corporate ldentity Number : L67120DL1 992PLC04903S) BHUSH Regd. Office : 503, Rohit House, 3, Tolstoy Marg, New Delhi-110001 stNcE 1954 Tel.: 01 1 -49800900 . E-mail : commodities@bharatbhushan.com Website : www.bbinvestments.in Notes: Statement of Unudited Standalone Assets and Liabilities as at 30th 2026 Rs. In As at 30-Sep- As at 31- 2026 xt.ar-2026 Un-Audited Audited L ASSETS Financial Assets Cash and cash equivalents 20.20 3.86 Bank Balance other than (a) above 9.30 930 Investments 2,660.16 2"7 t6.58 Other Financial Assets 20.31 20.6 r Non-Financial Assets a. Current tax assets (Net) <aa 8.36 Properfy, Plant and Equipment 169.33 2.81 Other non -fmancial assets 12.67 6.02. TOTAL ASSETS 2,887.31 2,767.55 II. LIABILITIES AND EQUITY LIABILITIES Financial Liabilities Payables (i) Trade payables (i) total outstanding dues of micro enterprise and small enterprise (ii) total outstanding dues other than micro enterprise a [Showing first 8,000 characters — download PDF for full document]