The Unaudited Financial Result for the 02nd quarte and half year ended 30/09/2026

CIN NO.: L63040WB1986PLC040796 Date: - 03rd November, 2026 To, To, Dy. General Manager, The Secretary, Corporate Relationship Department, The Calcutta Stock Exchange Limited BSE Limited, 7, Lyons Range, P. J. Tower, Kolkata – 700 001 Mumbai – 400 001 SUB: Outcome of Board Meeting held on 03rd November, 2026 Scrip Code: 532444 (BSE) & 15091 (CSE) Dear Sir /Madam, Pursuant to Regulation 30 & 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with read with related circulars and notifications, We wish to inform you that the Board of Directors at its meeting was held at its Registered Office on Tuesday, 03rd November, 2026 (commenced at 03:00 P.M. and concluded at 3:40 P.M.) have inter-alia considered / approved /adopted the following agenda: 1. The Unaudited Standalone Financial Results of the Company for the 02nd quarter and half year ended September 30, 2026, along with Limited Review Report issued by Statutory Auditors is enclosed herewith - Annexure A 2. Statement on deviation/ variation in utilization of funds raised - Non-applicability of Regulation 32 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 is enclosed herewith – Annexure B 3. Details of Outstanding Default on Loans and debt Securities – Annexure C 4. Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e, 2nd and 4th quarter): is enclosed herewith – Annexure D The said results will be duly published in the newspapers within due course of time. This information is also available on Company’s website: www.tspiritualworld.com and on the Stock exchanges website: www.bseindia.com and www.cse-india.com. We request you to take on record and acknowledge the same. Thanking you, Yours faithfully, For T. Spiritual World Limited Netra Bahadur Ranabhat Managing Director and CEO DIN: 06716666 Registered Office: Email complianceofficer@tspiritualworld.com 4, Netaji Subhas Road,1st Floor, Website: www.tspiritualworld.com Kolkata—700001 Telephone : 033-22315717 CIN NO.: L63040WB1986PLC040796 A. Financial Results Registered Office: Email complianceofficer@tspiritualworld.com 4, Netaji Subhas Road,1st Floor, Website: www.tspiritualworld.com Kolkata—700001 Telephone : 033-22315717 r . N o 7891 1 11 te s :1 S ta te m e n t o f S ta n d a lo n e U n a u d ite d P a r tic u la r s In c o m e fr o m o p e r a tio n s(a ) N e t S a le s / in c o m e fro m o p e ra tio n s (b ) O th e r In c o m eT o ta l in c o m e fr o m o p e r a tio n s (n e t)E x p e n s e s(a ) C h a n g e s in in v e n to rie s o f fin ish e d g o o d s, w o rk -inp ro g re ss a n d sto c k - in -tra d e(b ) E m p lo y e e b e n e fits e x p e n se(c ) F in a n c e C o st(d ) D e p re c ia tio n a n d a m o rtisa tio n e x p e n se(e ) O th e r e x p e n se sT o ta l e x p e n s e sP r o fit / (L o s s ) fr o m o p e r a tio n s b e fo r e E x c e p tio n a l & E x tr a o r d in a r y Ite m s (1 -2 )E x c e p tio n a l & E x tra o rd in a ry Ite m sP r o fit / (L o s s ) b e fo r e T a x (3 + 4 )T a x e x p e n s eC u rre n t T a xD e fe rre d T a x E a rlie r Y e a rsT o ta l T a x E x p e n s e sN e t P r o fit/ (L o s s ) a fte r ta x (5 + 6 ) O th e r C o m p r e h e n s iv e In c o m e / (L o s s )T o ta l C o m p r e h e n s iv e In c o m e / (L o s s ) ( 7 + 8 )P a id -u p e q u ity s h a r e c a p ita l(F a c e V a lu e in R s.)R e se rv e s e x c lu d in g R e v a lu a tio n R e se rv eE a r n in g s P e r S h a r e (N o t a n n u a lis e d e x c e p t fo r y e a r e n d e d )B a sic & D ilu te d T h e a b o v e U n a u d ite d F in a n c ia l R e su lts h a v e b e e nN o v e m b e r, 2 0 2 6 . F in a n c ia l R e s u lts P A R T I U n a u d ite d (3 0 / 0 9 / 2 0 2 6 ) 3 .1 8 3 .1 8 1 .4 4 3 .0 6 4 .5 0 (1 .3 2 ) (1 .3 2 ) (1 .3 2 ) (1 .3 2 ) 2 ,0 0 0 .2 0 (0 .0 1 ) re v ie w e d b y th e A fo r th e q u a r te r a n d h a lf y e a r e n d e d 3 0 th S e p te m b e r , 2 0 2 6 (R s . In L a k h s ) Q u a r te r E n d e d H a lf Y e a r E n d e d Y e a r E n d e d U n a u d ite d U n a u d ite d U n a u d ite d U n a u d ite d A u d ite d (3 0 / 0 6 / 2 0 2 6 ) (3 0 / 0 9 / 2 0 2 5 ) (3 0 / 0 9 / 2 0 2 6 ) (3 0 / 0 9 / 2 0 2 5 ) (3 1 / 0 3 / 2 0 2 6 ) - - - - - 1 .2 4 0 .1 8 4 .4 2 0 .3 6 3 .7 2 1 .2 4 0 .1 8 4 .4 2 0 .3 6 3 .7 2 - - - - - 1 .4 5 1 .8 7 2 .8 9 3 .4 1 6 .2 7 - - - - - - - - - - 7 .0 7 2 .6 0 1 0 .1 3 1 0 .6 6 1 4 .3 2 8 .5 2 4 .4 7 1 3 .0 2 1 4 .0 7 2 0 .5 9 (7 .2 8 ) (4 .2 9 ) (8 .6 0 ) (1 3 .7 1 ) (1 6 .8 7 ) - - - - - (7 .2 8 ) (4 .2 9 ) (8 .6 0 ) (1 3 .7 1 ) (1 6 .8 7 ) - - - - - - - - - - 0 .5 0 - 0 .5 0 - - 0 .5 0 - 0 .5 0 - - (7 .7 8 ) (4 .2 9 ) (9 .1 0 ) (1 3 .7 1 ) (1 6 .8 7 ) - - - - - (7 .7 8 ) (4 .2 9 ) (9 .1 0 ) (1 3 .7 1 ) (1 6 .8 7 ) 2 ,0 0 0 .2 0 2 ,0 0 0 .2 0 2 ,0 0 0 .2 0 2 ,0 0 0 .2 0 2 ,0 0 0 .2 0 1 0 1 0 1 0 1 0 1 0 (1 ,8 8 3 .7 2 ) (0 .0 4 ) (0 .0 2 ) (0 .0 5 ) (0 .0 7 ) (0 .0 8 ) u d it C o m m itte e a n d a d o p te d b y th e B o a rd o f D ire c to rs a t th e ir m e e tin g h e ld o n 0 3 rd CIN NO.: L63040WB1986PLC040796 2 TheresultsarebasedonthefinancialstatementspreparedbytheCompany’smanagementinaccordancewiththerecognitionandmeasurementprincipleslaid downintheCompanies(IndianAccountingStandards)Rules,2015(IndAS)specifiedunderSection133oftheCompaniesAct,2013readwithrelevantrules issued thereunder. 3 The company is engaged in the business of Trading and therefore has only one reportable segment as envisaged by Ind AS 108 ‘Operating Segment’. 4 During the period under review the company does not have any subsidiary/associates/Joint Venture Company(ies). Hence, the disclosure as per the relevant Indian Accounting Standard i.e Ind AS 110 Consolidated Financial Staternent is not applicable as on September 30, 2026. 5 TheStatutoryAuditorsoftheCompanyhaveconductedalimitedreviewoftheaboveunauditedstandalonefinancialresultsoftheCompanyforthequarterand half year ended September 30, 2026. 6 Provisionsforincometaxanddeferredtaxwillbemadeattheendoftheyearexceptforearlieryearswhichareaccountedonthebasisofassessmentorders received by the company. 7 The accumulated losses of the company at the half year ending of the financial year 2026-27 are more than Ninety percent of its capital. However, having regard to business potentials, the financial statements have been prepared on the basis that the Company is a going concern and that no adjustments are required to the carrying value of assets and liabilities. 8 Previous period's figures have been regrouped / reclassified wherever necessary to correspond with the current period's classification / disclosure. By order of the Board For T.Spiritual World Limited Netra Bahadur Ranabhat Date: 03rd November, 2026 MD & CEO Place: Kolkata DIN :06716666 Registered Office: Email complianceofficer@tspiritualworld.com 4, Netaji Subhas Road,1st Floor, Website: www.tspiritualworld.com Kolkata—700001 Telephone : 033-22315717 CIN NO.: L63040WB1986PLC040796 Statement of Assets and Liabilities as on 30th September, 2026 (Rs. In Lakhs) As at 30th As at 31st Sl. No. Particulars September, 2026 March, 2026 Unaudited Audited I ASSETS A Non-current assets (a) Property, plant and equipment 0 .35 0.35 (b) Capital work-in-progress - - (c) Investments Property - - (d) Goodwill - - (e) Other Intangible assets - - (f) Intangible assets under development - - (g) Biological Assets other than - - bearer plant (h)Financial assets i) Investments 2 .77 2.77 ii) Trade Receivables - - iii) Loans and Advances - - iv) Other Non current financial assets 124.19 127.80 (i) Deferred tax assets (net) - - (j) Other non-current assets - - Total Non-current assets 127.31 1 30.92 B Current assets (a) Inventories - - (b)Financial assets i) Investments - - ii) Trade Receivables - - iii) Cash and cash equivalents 4 .06 2.18 iv) Loans - - v) Other current financial assets 0 .81 0.81 (c) Other current assets - - Total Current assets 4.87 2 .99 TOTAL ASSETS 132.18 1 33.91 II EQUITY AND LIABILITIES A EQ [Showing first 8,000 characters — download PDF for full document]