Board of Directors considered and approved the unaudited Standalone Financial Results for the half year ended on 30th September, 2026 and Limited Review Report thereon.

Vivaa Date: 3 November, 2026 The Manager, BSE SME Platform, Department of Corporate Services, 25t Floor, P. ]. Towers, Dalal Street, Fort, Mumbai-400 001 Sub.: Outcome of the Board Meeting held on 3~ November, 2026 Ref.: Scrip Code - 544002 Respected Sir/ Madam, Pursuant to Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board of Directors at their Meeting held today ie. Tuesday, 3r4 November, 2026, which commenced at 12.30 Noon and concluded at 12:55 Noon atthe Registered Office of the Company, inter alia, transacted the following items: 1. Board of Directors considered and approved the unaudited Standalone Financial Results for the half year ended on 30% September, 2026 and Limited Review Report thereon (Enclosed); Kindly take the same in your records. Thanking You, Yours Faithfully, For Vivaa Tradecom Limited Mitesh Jayantilal Adani Managing Director DIN: 03279695 Vivaa Tradecom Limited CIN: L46411GJ2010PLC060395 Registered Office: Shed-10, Vivekanand Garment Park, Nr. Motipura Chowkadi,Shahwadi, Narol Ahmedabad- 382405 Phone: +91 78598 69513 ‘Website: www.vivaatrade.com Email: cs@vivaatrade.com Shreekant S. Shah & Co. INDIA Chartered Accountants INDEPENDENT AUDITOR'S REVIEW REPORT ON THE HALF YEARLY UNAUDITED FINANCIAL RESULTS OF VIVAA TRADECOM LIMITED PURSUANT TO THE REGULATION 33 OF SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015, The Board of Directors, Vivaa Tradecom Limited (Formerly known as Vivaa Tradecom Private Limited) Shed-10, Vivekanand Garment Park, Nr. Motipura Chowkadi,Shahwadi Narol Ahmedabad,Gujarat, India, 382405. 1. We have reviewed the accompanying statement of Unaudited Financial Statement results of Vivaa Tradecom Limited for the half year ended September 30th, 2026. This statement is the responsibility of the company's Management and has been approved by the Board of Directors. Our responsibility is to issue a reporton these financial statements based on our review. 2. We conducted our review of the statement in accordance with the standard in 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Financial Statement are free of material misstatement, A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and this provides less assurance than an audit. We have not performed an Audit and accordingly, we do not express an audit Opinion. 3. 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 applicable Accounting Standards and other recognized Accounting Practices and policies have not disclosed the information required to be disclosed in terms of regulation 33 of SEBI (Listing obligations and disclosure requirements), Regulations 2015 including the manner in which it is to be disclosed or that it contains any material misstatement. For, Shreekant S. Shah & Co. Chartered Accountants FRN:110177W Slgel Te S Shreekant S Shah (Partner) Membership no.:038215 UDIN: 2603%2\S |V L Z8 T 335F Date: 03-11-2026 Place: Ahmedabad +91 9825068440, 9427038747 ‘OFFICE 345 shreekant@cashreekantshah.com Ground Floor, Opp. Choice Restaurant, C.G. Road, ushnash@cashreekantshah.com Navrangpura, Ahmedabad-380 009, Gujarat, INDIA. 079-40801102, 26441102, 26425541 Vivaa Tradecom Limited (Formerly known as Vivaa Tradecom Private Limited) CIN:L46411GJ2010PLC060395 Shed-10, Vivekanand Garment Park, Nr. Motipura Chowkadi, hahwadi Narol Ahmedabad,Gujarat, India, 382405 Website:www.vivaatrade.com EMAIL: cs@vivaatrade.com Unaudited Financial Results For the Half Year Ended on 30.09.2026 (Rs. In lacs) Tor the Half Year Ended For the Year Ended Particulars 30.09.2026 31.03.2026 30.09.2025 31.03.2026 31.03.2025 Income Unaudited Audited Unaudited Audited Audited R Re ev ve en nu ue e f fr ro om m o ope pr ea rt ai to in os n s (net) 22 00 ,2 23 355 .2 25 5 11 55 ,, 667 70 0. .2 28 8 ) 11 22 ,, 880 08 8. .8 83 3 22 88 ,4 47 799 .1 11 1 22 88 ,7 75 500 .4 48 8 Other income Total revenue - 163 5.69) 7.32 081 2023525 15,671.91 12,814.52 28,486.43 28,751.29 Expenses ( (a b) ) P Cu hr ac nh ga es se iT nr a thd ei n ig n vI et ne tm os r y 19,666.97 15119.31 12,823.01 27,942.32 2816819 ( (c d) E Fm ip nal no cy ee ce sb te sne fits expense (9 19 8.1 91 1) , 17 6. 12 15 (39 13 7. .4 96 3) (38 36 4. .2 01 4) , (25 38 4. 73 71) (( f) OD te hp er re c ei xa pt ei no sn a sn d amortisation expense 00. 20 40 10 50 77 30. 70 8z 0.09 97. 06 38 500.12| 47247 28339 755.86 686.17 Total expenses 20,087.13 15,616.78 12,734.67 2835145 28,647.53 Profit / (Loss) before exceptional and Ee xx ct er pa to ir od ni an l a ir ty e mi st e &m Es x a tn rd ao t ra dx i nary items 148.12 55.13 79.85 13498 103.76 TPr ao xf i et x / p e( nL so es :s ) before tax 14812 3 177 .5 57 6 79.= 85 937 7. .5 47 1 103- . 76 P P Nrr eoo tvv i ci s us ii roo rnn nf f too rr tt aaa xxx eee xxx ppp eee nnn ss see ff oo rr c Pu rr er ve in ot u sY e Ya er a r 36 -8 5 14 -1 2 20 <8 8 35. 00 30. Deferred tax Liability/ (Assets) 3 (6 0. .8 05 1) 1 (4 0. 41 42 ) 2 (0 0. .8 98 2 ) 3 (5 1. .0 30 6) 3 (0 2. .0 20 6) Profit / (Loss)after Tax for the year 13 16 128 84 13 3. .6 88 51 99 .. 89 96 63 33 .. 76 74 727 6. .7 04 2. Details of Earning per share DB ia ls ui tc e E dP ES P( Si n ( iR nu p Re ue ps e) e s) 2.83 0.10 152 162 1.93 2.83 0.10 152 1.62 1.93 Forand on behaofl tfhe Board of Directors Vivaa Tradecom Limited Mitesh | Adani Managing Director DIN:03279695 Plate :Ahmedabad Date: 03/11/2026 Vivaa Tradecom Limited (Formerly known as Vivaa Tradecom Private Limited) CIN:L46411GJ2010PLC060395 Shed-10, Vivelanand Garment Park, Nr. Motipura Chowkadi,Shahwadi Narol Ahmedabad,Gujarat, India, 382405 Website:www.vivaatrade.com EMAIL: cs@vivaatrade.com Unaudited Balancesheet as at 30.09.2026 (Rs. In Lacs) Particulars AS AT 30.09.2026 AS AT 31.03.2026 Unaudited Audited Amount Amount A |EQUITY AND LIABILITIES 1|Shareholders’ funds (a) Share capital 39375 39375 (b) Reserves and surplus 1,96135 1,850.07 2,355.10 2,243.82 2|Non-current liabilities (2) Long-term borrowings 41252 41252 (b) Deffered Tax Liabilities (net) 68.14] 68.15 () Other long-term liabilities - = 480.66 480.67 3 |Current liabilities (@) Short-term borrowings (b) Trade payables 2) Total outstanding dues of micro enterprises - and small enterprises b) Total outstanding dues of creditors other 6,477.64 7.076.91 than micro enterprises and small enterprises () Other current liabilities 3.68 36.69 (d) Short-term provisions 1.94] 232 6,483.26 7,115.92 TOTAL 9,319.02 9,840.41 B |ASSETS 1|Non-current assets (a) Property, Plant and Equipment (i) Property, plant and equipment 1.62 0.55 (ii) Intangible assets 3682 36.82 (b) Deffered Tax Assets (net) (c) Long-term loans and advances (d) Other non-current assets 38.44 3737 2|Current assets (a) Inventories 2,731.64 2,632.53 (b) Trade receivables 6,244.27 685451 () Cash and cash equivalents 63.92 46.32 (d) Short-term loans and advances 27.38 4939 (€) Other current assets 21337 22029 9,280.58 9,803.04 TOTAL 9,319.02 9,840.41 For and on behaofl tfhe Board ofD irectors Vivaa Tradecom Limited Mitesh] Adani Managing Director DIN :03279695 a . Place : Ahmedabad Date: 03/11/2026 Vivaa Tradecom Limited (Formerly known as Vivaa Tradecom Private Limited) CIN:L46411G]2010PLCO60395 Shed-10, Vivekanand Garment Park, Nr. Motipura Chowkadi,Shahwadi Narol Ahmedabad,Gujarat, India, 382405 Website:www.vivaatrade.com EMAIL: cs@vivaatrade.com UNAUDITED CASH FLOW STATEMENT FOR THE HALF YEAR ENDED 30.09.2026 (Rs.in lacs) Particulars P For the year ended (Unaudited) Ma (x As uh d. it 2e0d)2 6 Amount Amount Cash Flow from Operati [Showing first 8,000 characters — download PDF for full document]