We are pleased to enclose the Audited Financial Results and Statement on Impact of Audit Qualifications of the Company for the Quarter ended 31st March, 2026 which have been duly approved ....

SHELTER INFRAPROJECTS LIMITED (formerly CCAPLimited) REGD. AND HEAD OFFICE ETERNITY, DN - 1, SECTOR -V, SALT LAKE CITY, KOLKATA - 700 091 PH. :4003 2290 E-MAIL : info@ccapltd.in, WEBSITE : www@ccapltd.in, CIN - L45203WB1972PLC028349 Dated05.2026 To, To, The Secretary The Secretary BSE Limited The Calcutta Stock Exchange Limited Phiroze Jeejeebhoy Towers 7, Lyons Range, Dalhousie Dalal Street Kolkata - 700001 Mumbai-400001 Scrip Code: BSE: 526839 Scrip Code: CSE: 13077 Dear Sir, Sub: Audited Financial Results Approval in Board Meeting held on Wednesday, 27th day of May, 2026 - Disclosure pursuant to Regulation 30 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 In compliance of Regulation 30 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, we are pleased to enclose the Audited Financial Results (Provisional) of the Company for the Quarter ended 31st March, 2026, which have been duly approved by the Board of Directors of the Company in its meeting held today i.e. Wednesday, 27th day of May, 2026. The Board Meeting commenced at 01.00 P.M. and concluded at 04.00 P.M. A copy of Limited Review Report on the said results, in the prescribed format, issued by the Auditors of the company is also enclosed. In terms of Regulation 47 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, the extract of financial results, in the prescribed format, shall be published by 28.05.2026 in Business Standard (English Edition) and Arthik Lipi (Bengali vernacular language daily). The full format of the Results for the Quarter ended 31* March, 2026 shall be available on the websites of the Stock Exchanges where equity shares of the Company is listed i.e. at BSE Limited (www.bseindia.com) and The Calcutta Stock Exchange Limited (www.cse-india.com) and on the Company's website at www.ccapltd.in. Kindly take the same on your records. Thanking You, Yours faithfully, ForS helter Infra Projects Limited Kamal Kishore Chowdhury (Whole Time Director) DIN: 06742937 BCAG & ASSOCIATES BASU HOUSE CHARTEREDACCOUNTANTS 3, CHOU'RINGHEE APPROACH, KOLI(TA.7M 072 PHONE : 9831037952 (Erstlvhile BASU CHANCHANI & DEB) E{r.[ ld : bc.g.t 2o2sogmrl.corn WEASm wr.bcagr33odttas.o{r Independent Auditor's Report on Quarterly and year to Date Financial Results of Shelter Infra proiects Limited [Pursuant to the Regulation 33 of the SEBI IListing Obligations and Disclosure Requirements Regulations, 2 015] The Board of Directors of Nicco Uco Alliance Credit Limited Report on the audit of the tinancial Results Opinion We have audited the accompanying standalone quarterly financial results along with consolidated result of Shelter lnlra projects Limited (,,the company,,) for the quarter ended 31't March, 2026 and the year to date results for the period from 1't April, 2025 to 31't March, 202G, 'attacl.red herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) F egulations, 2015, as amended (,,LODR Regulations") ln our opinion and to the best of our inforrration and according to the explanations given to us these financial results: i. are presented in accordance with the reqJirements of Regulation 33 of the LoDR Regulations in this regard; and ii. give a true and fair view in conforirity,rith the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in lndia of the net loss and other comprehensive income and other financial information for rhe quarter ended 31.03.2026 as well as the year to date results for the period from 01.04.2025 to 31.03.2026 Basis of modified Opinion 2) we conducted our audit in accordance with the standards on Auditing (sAS) specified under section 143(10) of the ,lompanies Act, 2013 (the Act). Our responsib ilities under those standards are further described in the Auditor,s Responsib ilities for the Audit of the standalone Financial Results section of our report. We are independent of the Compan'7 in accordance with the Code of Ethics issued by the lnstitute of Chartered Accountants of tndia together with the ethical requirements that are relevant to our audit of the financial results und o& o linited Reieu Eeport for the qaaner ended i103.2028 d Shelter lnfra Projeas Page I of4 c0 lir. BCAG & ASSOCIATES BASU HOUSE CHARTERED ACCOUNTANTS 3, CHoI,I'RINGHEE APPROACH, KOLI(^TAFTOO O72 (Erstwhile EASU CHANCHANI & DEB) E.m.l P ldI O : bN €aE 9 .: t r9 28 03 21 50: ot7 0g ml2 .t.qn WEB!;ITE : r}y.bc.graod.f ..dn provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in eccordance with these requirements and the Code of Ethics. We believe that the audil evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Attention is invited to the following foot notr-'s to the financial results: - a) Liability of lease rent against land taken from local municipality for a period of 999 years has not been provided for in terms of lnd AS-115. b) Management's inability to determine the fair value of non-current investments in equity instruments valuing 194.30 lakhs witl' consequent impact on OCl. Manapement's Responsibilities for the Financial R€sults These quarterly financial results as well as the y,-'ar to date financial results have been prepared on the basis of the interim financial staternents. The Company's Board of Directors are responsible for the preparation of these financial results that give a true and fair view of the net profit/loss and other comprehensive incr:me and other financial information in accordance with the recognition and measurement principles laid down in lndian Accounting Standard 34, 'lnterim Financial Reporting' prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in lndia and in compliance with Regulation 33 of the LODR Regulations. This responsibility also includes maintenance of adequace accounting records in accordance with the provisions of the Act for safeguarding of the a:;sets of the Company and for preventing and detecting frauds and other irregularities; se:lection and application of appropriate accounting policies; making judgments and estimales that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of th() financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error. ln preparing the financial results, the Board of Di"ectors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern t,asis of accounting unless the Board of Directors either intends to liquidate the Company Dr to cease operations, or has no realistic alternative but to do so. The Board of Directors are also responsible for overseeing the Company's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Results linited fretiew fleport for the quarler endel .1'03'2028 of Shelter lnfra Proiects I)age 2 ofJ BCAG & ASSOCIATES BASU HOUSE CHARTEREDACCOUNTANTS 3, CH@\'RINGHEE APPROACH, KOLI(ATATM O72 (E6hPhile BASU CHANCHANI & DEB) E{tr.il P ldH O : bN cE . g: .9 L6 23 0'1 2G ie7 99 m52 .I.coit lilrEBlilTE : www.Dc.eaa$dab3.co.n Our objectives are to obtain reasonable assurance about whether the financial results as a whole are free from material misstatement, whetht:r due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with [Showing first 8,000 characters — download PDF for full document]