Unaudited Financial results for the quarter ended 30.09.26

· PAPERS LtD. 3rd November, 2026 Department of Corporate Services BSELimited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400001 Security Code 533019 Dear Sir, Sub.: Outcome of the Board Meeting-3rd November, 2026 Ref: Intimation under Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the SEBI Listing Regulations) We are pleased to inform you that the Board of Directors of the Company at its meeting held on today i.e. 3rd November, 2026 inter-alia, considered and approved the Un-audited Financial Results of the Company for the second quarter ended on 30th September, 2026 and the said Results have been reviewed by the Audit Committee. In this regard, a copy of the said Un-audited Financial Results together with the Limited Review Report is enclosed herewith. These are also being made available on the website of the Company at www .simplex-group.com. The Board meeting commenced at 2.30 p.m. and concluded at 2.55 p.m. Yours faithfully, For Simplex Papers Limited BI KASH [; Digitally signed /\by BIKASH SINGH SINGH / t/ D 15a :1 1! 21 :' 1/0 52 +6 o.1 51 '3.0 03 ' Bikash Singh Company Secretary Encl.: as above Corporate Identification Number (CIN) L21010MH1994PLC078137 Registered Office: Om Shri Sai Bhavan, Ba lag hat Road, T point, Gandia - 441614 Corporate Office: 30, Keshavrao Khadye Marg, Sant Gadge Maharaj Chowk, Mumbai-400 011 Tel.: 022-23082951, Email: papers@simplex-group.com, website: www.simplex-group.com Khandelwal & Mehta LLP Chartered Accountants (LLP No.AAE-3742) Independent Auditor's.· Limited Review Report on Quarterly and Half Yearly Unaudited Financial Results of Simplex Papers Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. The Board of Directors, Simplex Papers Limited Mumbai. 1. We have reviewed the accompanying statement of unaudited financial results of Simplex Papers Limited ("the Company") for the quarter and half year ended 30th September, 2026 (the "Statement"), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended ("the Listing Regulation"), 2. The preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, read with the Circular, is the responsibility of the Company's management and has been approved by the Board of Directors of the Company. Our responsibility is to express a conclusion on the Statement based on our review. 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. 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 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 Standards on Auditing specified under Section 143(10) of the Companies Act ,2013 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. We have not performed an audit and 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, 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 thereunder and other recognised accounting practices and policies has not disclosed the information required to be disclosed in terms of the Listing Regulation, read with the Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement GA-01 Divya Smruti, Link Road, Opposite Toyota Lakozy Showroom, Malad (W), Mumbai 64. e-mail: contact@khandelwalandmehta.com S.L. Khandelwal - 9821245353 • N.S. Khandelwal - 9870553531 GSTIN: 27AAPFK6261N1ZL Khandelwal & Mehta LLP Chartered Accountants 5. Emphasis of matter We draw attention to the financial results for the quarter and half year ended 30th September, 2026. The Company has accumulated losses and its net worth has been fully eroded. This indicates the existence of uncertainty that may cast doubt about the Company's ability to continue as a going concern. However as informed by the management and on the basis of projections submitted to us, the financial statements of the Company have been prepared on a going concern basis. Our conclusion is not modified in respect of this matter. For Khandelwal & Mehta LLP Chartered Accountants (Firm Regn.no.W100084) SLJNIL ~I Digitally signed by SU Nil LAKHMiCHAND LAKHMICHAND KHANDELWAL KHANDELWA[---~;;~~26.11.0314,sg,3s Place : Mumbai S.L Khandelwal Date : 03-11-2026 . (Partner) UDIN: 26101388KFXDZN8490 Mem. No. 101388 Page 2 of 2 PAPERS LTD. SIMPLEX PAPERS LIMITED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 (t In Lakhs' Quarter ended Half vear ended Year ended Sr. No. Particulars 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 Revenue from operation - - - - - - 2 Other income - - - - 0.08 0.08 3 Total income (1+2) - - - - 0.08 0.08 4 Expenses a) Employee benefits expense 0.75 0.75 0.75 1.50 1.50 3.00 b) Other expenses 2.94 2.20 2.33 5.14 4.62 8.46 Total expenses 3.69 2.95 3.08 6.64 6.12 11.46 5 Loss before exceptional items and tax (3-4) (3.69) (2.95) (3.08) (6.64) (6.04) (11.38) 6 Exceptional items 22.75 - 22.75 - - 7 Profit/ (Loss) before tax (5+/-6) 19.06 (2.95) (3.08) 16.11 (6.04) (11.38) 8 Tax expense - Current year taxes - - - - - - 9 Net Profit/ (Loss) for the period (7-8) 19.06 (2.95) (3.08) 16.11 (6.04) (11.38) 10 Other comprehensive income/ (expense) -(OCI) (net of tax) - - - - - 11 Total comprehensive income I (expense) for the period (9+/-10) 19.06 (2.95) (3.08) 16.11 (6.04) (11.38) 12 Paid up equity share capital (face value of t 1,000/-each) 300.14 300.14 300.14 300.14 300.14 300.14 13 Other equity excluding Revaluation Reserves (1,517.29) 14 Basic and diluted earning per share (face value oft 1,000/-each)* 63.50 (9.84) (10.26) 53.67 (20.12) (37.92) • Not annualised,except year end Basic and Diluted EPS Notes: 1 The Unaudited Financial Results for the quarter and half year ended 30th September, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 3rd November, 2026 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. These results have been prepared in accordance with the Ind AS notified under the Companies (Indian Accounting Standards) Rules, 2015. 2 The Statutory Auditors have carried out 'Limited Review' of the financial results for the quarter and half year ended 30th September, 2026. 3 The Company has only one reportable segment viz.'Paper', disclosure under Ind AS 108 on "Operating Segments" is not applicable. 4 During the quarter, the Company has signed and registered a sale deed for freehold land and the surplus arising from the sale has been shown as an exceptional item. 5 Figures of the previous period have been regrouped, wherever necessary, to c [Showing first 8,000 characters — download PDF for full document]