Unaudited financial result for the second quarter and half year ended 30th September, 2026

DISHA RESOURCES LIMITED CIN: L74110GJ1995PLC024869 Registered office: 3, Rajesh Apartment, B/h, Ajanta Comm. Estate Off Ashram Road, Ahmedabad-380014 Contact: 079-2754-0790, 079-27543060 E-mail: disharesourceslimited@gmail.com Website: www.disharesourcesltd.com DRL/SE/2026-27/P46 November 02, 2026 The Manager, Listing BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400 001 SYMBOL: DRL ISIN: INE193D01019 CODE: 531553 Dear Sir/Madam, Sub: Outcome of Board Meeting With regard to above this is to inform you that a meeting of Board of Directors was held today, Monday, 0274 November, 2026, which Commenced at 4:00 p.m. and concluded at 4:30 p.m. and the Board considered the following agenda items along with other agenda items: 1. The Board of Directors has approved Unaudited Standalone financial results of the Company for the quarter and Half year ended on 30t September, 2026. Please find attached herewith the Standalone Financial Results together with the Limited Review Report thereon in accordance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 - Enclosed. You are requested to kindly intimate the members of Stock Exchange and public at large accordingly. Thanking You, Faithfully Yours, FOR DISHA RESOURCES LIMITED DHWANI NAGAR COMPANY SECRETARY AND COMPLIANCE OFFICER MNO: 71158 ENCL: As Above M SN Shah & Associates LLP 3 www.snshahassociates.com B info@snshahassociates.com S, (M) 98244 31031 I8 (0) 079-40098280 Independent Auditor’s Review Report On Standalone Unaudited Quarterl: Financial Results and Year to Date Financial Results of Disha Resources Limited Pursuant to the Regulations 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) Review Report to, The Board of Directors of, DISHA RESOURCES LIMITED 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results (“the Statement”) of Disha Resources Limited (“the Company”), for the quarter ended on 30t September, 2026 and year to date results from 1st April, 2026 to 30t September, 2026, attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 and Regulation 52 of the SEBI(Listing Obligations and Disclosure Requirements) Regulations,2015 (as amended), including relevant circulars issued by the SEBI from time to time. 2. This Statement which is the responsibility of the Company’s Management approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 34'), prescribed under Section 133 of the Companies Act, 2013 (‘the Act) read with relevant rules issued there-under and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the Listing Obligations and Disclosure Requirements. Our responsibility is to express a conclusion on the Statement based on our review. Sapan House, Opp. Municipal Market, C.G. Road, Navrangpura, Ahmedabad, Gujarat -~ 380009 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India (the ICAI). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company’s personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, 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, 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of Unaudited Financial Results, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (Ind-AS) specified under section 133 of the Companies Act, 2013, read with applicable rules issued there-under and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of regulations 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015, as amended including the manner in which it is to be disclosed, or that it contains any material misstatement. FOR, S N SHAH & ASSOCIATES LLP, CHARTERED ACCOUNTANTS, FIRM REG. NO.: 10782W/W1013 507 -((\ 9 FIROJ BODLA PARTNER M. NO.: 126770 DATE: NOVEMBER 02, 2026 PLACE: AHMEDABAD UDIN: 26!26770!!(VITSS‘{8’6’-( DISHA RESOURCES LIMITED (CIN: L74110GJ1995PLC024869) Registered Offic . Rajesh Apartment, B/H Ajanta Commercial Estate, Off Ashram Road, Ahmedabad, Gujarat 380014 E-mail id: _kj kabra@yahoo.co.in Website: www.disharesourcesltd.com _Tele. No.+01-79-2705749 0 Unaudited Standalone Financial Results for the period ended on September, 2026 Rs. In Lakhs) Except EPS and Face Value of Share, Quarter Hall Year Year Patitralars Ended on Ended on Ended on Endedon | Endedon Ended on 30-Sep-26 30-Jun-26 30-Sep25 | 30-Sep-26 | 30-Sep-25 31-Mar-26 Unaudited Unaudited Unudited | Unaudited | Unaudited Audited 1| Revenue from operations 10480 7317 4636 17806 4529 14396 11 Other Income 7.13 543 713 544 1339 Tl Total Revenue (1+11) 112.02 7317 51.79 185.19 54.73 15735 1V[ Expenses Cost of Material Consumed - - - - - B Purchase of Stock in Trade 10419 7223 4611 17642 4611 25,08 Changes in inventories of Finished Goods, Worlc-in- Progress and Stock-in-trade - - - - - Emplovee Benefits Expenses 426 434 w80 850 9.65 20.09 Finance Costs - 001 001 001 0,02 0.03 Depreciation and amortization expense. 007 0.02 0.04 004 0.08 0.15 Other Expenses 247 612 235 854 878 1289 Total Expenses 11089 82.72 5331 193.61 64.64 16124 V| Profitbefore exceptionaalnd extraordinary itens and tax (11T ) 1.13) (9:55) (1.52)] (842) ©.91)] (3.89) VI| Exceptional ltems - = = - - VI Profit before extraordinary items and tax (V-VI) 1.13] (9.55) €52) (842) ©.91)] (3.89) Vil Extraprdinary items = = : N - 1X|_Profitbefore tax (VILVII 113 (9.55) (1.52) (842) (091) (3.89) X|_Tax Expenses 1] Current tax. - - - - B B 2) MAT Credit - - - - - 3] Deferred tax (028) 272 043 244 257 115 4) Short / (Excess) Provision - - - - - X[ Profit (Loss) for the period from continuing operations (1X-X) 0.85| (6:83) (1.09) (5.98) (739) 274) XIl|_Profit / (Loss) from discontinuing operations - - - - - - XU Tax expenses of discontinuing operations - - - - - - XIV] Profic / (Loss) from discontinuing operations (after tax) (XII- Xiir = = = 2 = XV| Profit/ (Loss) for the period (XI+XIV) 0.85] (6:83) (1.09) (598) (7.39) 279) XVI| _Other Comprehensiincvoeme . |A) (1) Items that will not be reclassified to profit or loss Changes in Fair Value Equity instruments through other| comprehensive income 47383 24653 (84437) 72036 | (1,168.72) (2.097.46) (i1) Income tax relating to items that will not be reclassified to profitor loss (137.98) [71.79) 24588 (20977) 34033 610.78 B) (i) Items that will be reclassified to profitor loss = - - - - - (if) Income tax relating to items that will be reclassified XVII|_to T op tro af li t Cor o ml po rss e hensive Income 336.= 7 0 167.- 9 1 (599.- 5 8) 502.6- 1 (835.7- 8). (1,489.- 4 2) XVII| _Paid up Equity Share Capital (Face Valuc Rs, 10/- each) 73155 73155 73155 73155 73155 73155 XIX| _Other Equity excluding Revaluation Reserve 210667 176997 225572 2,106.67 2.255.72 160206 XX| _Earning per share 1) Basic 0.21] (037) (0.05) (0.16) (0.40), (0.04) 2) Diluted 021 (037) (0.05) (0.16) (0.40); (0.04) Seamentwise Reven [Showing first 8,000 characters — download PDF for full document]