Outcome Of The Board Meeting For The Un-audited Financial Results For The Quarter and Half Year Ended September 30, 2026

Ref: SEC/SPSL/BSE /2026-27 Date: November 03, 2026 The Manager, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001 Script Code: 533110 Subject: Outcome of Board Meeting held on November 03, 2026. Dear Sir/Madam, Pursuant to the provisions of Regulations 30 and 33(3) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’), we wish to inform you that the Board of Directors of the Company at its meeting held today i.e. Tuesday, November 03, 2026, inter-alia, considered and approved the Un-audited Financial Results of the Company for the quarter and half year ended September 30, 2026. A copy of the said financial results along with the Limited Review Report, as required under Regulation 33 of the Listing Regulations, is enclosed herewith for your records. The meeting of the Board of Directors commenced at 11.15 A.M. and concluded at 11.35 A.M. Kindly take the above on your record. Thanking you, Yours faithfully, For SHREE PRECOATED STEELS LIMITED Priyanka Khandelwal Company Secretary & Compliance Officer Encl: As above SHREE PRECOATED STEELS LIMITED [l L70109MH2007PLC174206 Regd. Off. : 1, Ground Floor,Ci ti Mall, New k Road, Andheri (West), Mumb: -400053 UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30™ SEPTEMBER, 2026 (Rs. In Lakhs except EPS) Quarter Ended Half year ended Year Ended 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Unaudited Unaudited Unaudited Unaudited Unaudited ‘Audited 1 Income From Operations Revenue from operations - - - - - - Other income - - - - - 368 2__|Total Income From Operations (Net) - - - - - 368 3 |Expenses: 2] Cost of materials consumed/Construction-related cost - - - - - - b] Changes in inventories - - - - - - ] Employees benefit expenses 14 10 1 2 19 2 d] Finance Cost - - - - - - e] Depreciation and amortisation expenses - - - - - - ] Other Expenses 6 4 5 10 9 384 4__|Total Expenses 20 1 16 3 28 428 5 |Profit/(Loss) before exceptional items and Tax (2-4) (20) (14) (16) (34) 23) (60) 6 Less: Exceptional Items - - - - - - 7__|Profit/(Loss) after exceptional items (5-6) (20)| (14) (16) (34) (28) (60) 8 Tax Expense - - & - - - | Current Tax - - - - - = Deferred Tax - B B - - - 9 |Profit/(Loss) after Tax before Non-Controlling Interests_(7-8) (20) (19) (16) (34) (28) (60) 0_[Less : Non-Controlling Interest - - - - - - 11_|Profit/(Loss) after Tax and Non-Controlling Interests (9-10) (20) (14) 16) 34) 8) (60)| 12__|Other Comprehensive Income (Net of Tax) . . . - - 2 [2) tems that will not be reclassified to profit and loss - - - - - - (i) Remeasurements o the defined benefit plans 2 (i) Equity Instruments through Other Comprehensive Income b) Tax relating to items that will not be reclassified to Profit or loss - - - - - - 13 [Total Comprehensive Income for the period (11+12) 20) (14) (16) 34) (8) (58) 14__|Paid up Equity Share Capital (Face value of Rs.10/- per Share) ) 414 414 414 414 414 15__|Other Equity (722) (658) (688) 16 [Networth (308) (244)) (274)] 17__|Earnings per equity share of Rs. 10/- each (@)8asic (0.28) (0.34) (0.39) (0.82)] (0.68)] (1.40) (b)Diluted (0.48) (0.34) (0.39) (0:82) (0.68) (1.40) Notes: 1 [The above financial results of the Company have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on November 03 2026. The Statutory Auditors has| performed limited review of the financial results for the quarter and half year ended 30" September 2026 and issued limited review report. 2 [The above un-audited results have been prepared in accordance with Indian Accounting Standards (Ind AS') notified under Section 133 of the Companies Act 2013, read together with the Companies (Indian Accounting Standard) Rules, 2015. 3 [The results will be available on the Company's website: www.spsl.com and have been submitted to the Stack Exchange where the Equity Shares of the Company are listed. 4 [The previous period's figures have been regrouped or rearranged wherever necessary to conform to the presentation of the current period. S |The accounts are prepared on a going concern basis In spite of negative net worth and pending igation in respect of refund of indirect taxes For Shree Precoated Steels Limited| farsh L. Mehtal Place: Mumbai Managing Director| Date : November 03, 2026 DIN: 01738989 STATEMENT OF ASSETS & LIABILITIES AS ON 30" SEPTEMBER, 2026 (Rs. In lakhs) As at 30" September, Sr.No. Particulars 2026 As at 31" March, 2026 Unaudited Audited [ASSETS Non Current Assets Property Plant & Equipment Capital Work in Progress Investment Property Goodw Other Intangible Assets Financial Assets (i) Trade Receivebles (ii) Investments (i) Loans (iv) Other Financial Assets Tax Asset (Net of Provision) Deferred tax assets (net) Other Non Current Assets 170 Total Non Current Assets 174 Current Assets inventories Financial Assets Investments (ii) Trade Receivables ) Cash and Cash Equivalents (iv) Bank balances other than iii) above (v) Loans (vi) Other Financial Assets Current Tax Assets (Net) Other Current Assets Total Current Assets| 10 Total Assets| 184 177 [EQUITY & LIABILITIES Equity Equity Share Capital 414 414 Other Equity (722) (688)) Attributable to Owners of the Company (308) (274) Liabilities [Non Current Liabi Financial Liabilities (i) Borrowings (i) Trade Payables (A) total outstanding dues of micro enterprises and small enterprises (B) total outstanding dues of creditors other than micro enterprises and small enterprises. (iii) Other Financial Liabilities (iv) Lease Liabilities Deferred tax liabi Provisions Defferred tax Other Non Current Liabi Total Non Current Liabi [Current Liabilities (a) Financial Lial Borrowings Trade Payable (A) total outstanding dues of micro enterprises and small enterprises (8) total outstanding dues of creditors other than micro enterprises and small enterprises. (iii) Other Financial Liabilities (iv) Lease Liabilities (v)Other Current Liabilities (vi)Provisions i) Other Tax liabilities (Net) Total Current Liabilities| 481 240 Total Equity and Liabi 177 CASH FLOW STATEMENT FOR THE HALF YEAR ENDED 30" SEPTEMBER, 2026 (Rs. In Lakhs) SR No. Particulars 30™ September, 2026 | 30" September, 2025 Unaudited Unaudited A |Cash Flow From Operating Activities: (34) (28) Profit/(Loss) before tax as per Statement of Profit and Loss [Adjustments fo Depreciation and amortisation - - interest Income(including fair value change in financial instruments) - - interest expenses(including fair value change in financial instruments) - - [Re-Measurement gains/(losses)on defined benefit plans - - Devidend Income = 5 Operating Profit/ (Loss) before working capital changes (39) (28)] [Movements in working capit: increase/(decrease) in trade payables - (1) increase/(decrease) in Other Liabilities 40 29 increase/(decrease) in provisions o - [increase/(decrease) in loans and advances - E [Decrease/(increase) in trade receivables - - Decrease/(increase) in inventories - - [Decrease/(increase) in Other Financial Assets - - Decrease/(increase) in Other Current Assets @) (@) [Decrease/(increase) in Other Assets : E Cash generated from/(used in) operating a 5 )] Direct taxes paid - - [Net cash flow from/(used in) operating activities (A) " @ B [Cash flow from Investing act [Addition to Purchase - - Interest received - - Dividend receieved - - [Net Proceeds from/(Investments in) bank Deposits{having original maturity of| more than 3 months) - - (Acquisition) / sale of investments (net) - - (Increase)/ decrease in other assets = Z [Net cash flow from/(used in) investing activities (8) c [Cash flow from financing activities: Proceeds from borrowings - = (Acquisition)/ sale of investments (net) - - DIn it ve ir de es nt p pa aidi d (including dividend distribution tax) -= -= Net cash flow from/(used in) financing activities (C) [Netincrease/(decrease) in cash and cash equivalents (A)+(B}+(C) 5 (2) [Add: Cash [Showing first 8,000 characters — download PDF for full document]