Outcome of the Board Meeting held today and Financial Results for Sep 30, 2026

STEP TWO CORPORATION LIMITED “AVANI SIGNATURE” 91A/1, Park Street, Kolkata – 700 016 Ph.No.(033)6628 9111, E-mail : admin@steptwo.in CIN : L65991WB1994PLC066080 Date: 03.11.2026 The Manager Department of Corporate Services BSE Ltd. Dalal Street, Fort Mumbai – 400 001 Sub. - : Reg. 33 - Unaudited financial results for the Quarter and six months ended 30th September 2026 Ref. -: Scrip Code - 531509 Dear Sir / Madam, The Board of Directors at their Meeting held on 03rd November, 2026, has approved the Un- audited financial results for the Quarter and Six months ended 30th September 2026. As per Regulation 33 of Listing Regulations, the Financial Results and Limited Review Report are enclosed herewith for your records. We wish to inform you that Step Two Corporation Limited proposes to foray into retail financing of electronic two wheelers, e-rickshaw and electronic battery financing business. Initially the proposed retail financing business will be launched at Mathura, Uttar Prades; Chhattishgarh and Ludhiana, Punjab. Of retail financing of subject to such statutory and regulatory approvals, as may be applicable. Details as required under Regulation 30 of SEBI Listing Regulations read with SEBI Master Circular HO/49/14/14(7)2025-CFD-POD2/13762/2026 dated January 30,2026 are given in Annexure-A for your Persual. The meeting of the Board of Directors commenced at 4:00 P.M. and concluded at 4:45 P.M. Kindly take the same on your records and acknowledge the receipt. Thanking you, Yours faithfully, For Step Two Corporation Limited Anuj Agarwal Director DIN-02984121 Encl: As above STEP TWO CORPORATION LIMITED CIN: L6599lWBl994PLC066080 Registered Wee: "AVANI SIGNATURE" 91AJ1, ParkStreet,KoUrata 700 016 Ph.N0.(033) 6628 9111 'E-mail :a dmln@steptwo.tn ANNMURE A DETAlLf REGARDING CHANGE IN GENERAL CHARACER/UNE OF BUSINESS : SL NO. Particulars Details 1 Industry or area to which the new Non Banking Financial Services line of Business belongs to: 2 Expected Benefits The Company plans to foray Into the retail financing of Electronic kwters, E- Rickshaws and Electtronic Bateries to gain from the growing demand for e-vehicles and battery replacement market. The company wou;lld benefit hom early mover advantage IRS. I 3 Estimated amount to be Invested 1000 lacs to be scaled in due course Date : 03.11.2026 Place : Kolkata DIN :-02984121 Mobile : 9831 3 99966 / 90075 39958 E-mail : mkkothari.associates@gmail.com Website : www.rnkkothari.in Board of Director of Step Two Corporation Limited "Avani Signature" 91w, Park Street, Kolkata 700 016 We have reviewed the accompanying statement of unaudited financial results of Step Two Corporation Limited for the period ended 30th September, 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 report on these financial statements based on our review. 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 financial statements are free of material misstatement. A review is limited primarily to inquiries of company persome1 and analytical procedures applied to financial data and thus provides less assurance than an audit, We have not performed an audit and accordingly, we do not express an audit opinion. 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 has not disclosed the information required to be disclosed in terms of Regulation 33 of the 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 M.K.KOTHAR1 & ASSOCIATES; ~ C r ~ c c c c ~ c ~ L * (CA M.K. Kothari Partner Membership N.059513 UDIN: 2609St3 EQTYPX8Iy. Place: Kolkata Date :0 3ad NovemWa026 H#d Mclr : 39 BoOcwlfh Qhonerfss ions, Hwtcah 71 1 1 0 1 Offh 2 7, u~ankumcrrR01rdrirL one, Kekoto 700 007 !Tl"TP TWO CORPORATION LIMITED CIN: L65991W B1994PLC066080 - ReBCmrrd Omee .AVANI SIGNATURE"9 1A/1, Park StreebKolluto 700 016 Ph.N0.(@3316629 9111 *E-mail :a dmlnQbteptwoJn Satemeat 0fSandalone Unaudited Ptnandal ReS~lbfo r the Quancr and Half year ended 30th Scpember'2026 Notes: 1) The above results were reviewed by the Audit Committee and thereafter taken on record by the Board in its meeting held on 03rd November, 2026 and also Limited Review were carried out by the Statutory Audimrs. 2) previous period figures have been regroupedlrearranged w h e mc onsidered necessary. 3) Financial Results for all the pet'i0d.s presented have been prepared in accordance with IND &jn otiaed under the Companies [Indian Accounting Standards) Ruler, 2015 as amended from time to gime For Step Tyoc orporation Limited Date : 03.11.2026 Place : Kolkata Anuj Agarwal Managing Director DIN :-02984121 STEP TWO CORPORATlON LIMITED QNr Us991w1- pt*Naros3) 66289111. OUH, &~-IR (ir)ma(ouaundiiduadacdlrrrnhn uum mmamarprk- and auU enwdra (ii) muToulorndhgd ue dorJilono ther ~ h . n ~ r n b a p r k a ~ d M . U ~ (DhahmWGcnuilla) Date : 03.ll.2026 Place : Kolkata mdw- DIN :-02984lZl STEP TWO CORPORATION UMITED CIN :L 65991WBl9WPLC06M)80 "AVANI SIGNATURE" 9W1,P ARK STRLR;KOU(ATA 700 016 TELEPHONE :( 033) 6628 911 *E-W-admlnBstcpw.In A. Net Cash from O p e r a ~~l~ t M t i u Net Profit before Taxes Adlumnents Depredation & Amortisation Net (Gainl/loss on sale of investments Dividend inmme from Investments Interest income from investments Net (Gain)/Lossa rising on Rnancial instruments measured at Nt hrough P/L RovMon for Contingencies Opentiw RaM /(Loss) b.forr duwe b working Upit.l Adjurtmmts f o r ( ~ ~ ~ I d c r eIan ospeer athg assets: Trade Receivables Loans Other Financial Assets Inventories Other Non-Financial Assets Adjum~ntfso r incnase/(decr~ase)I n operatlng R.bilitkr: Other Non Ftnandal Uabilities Other Financial Uabilities Net Income Tax(paid)/refunds Net Cash from Operating ActMties 0. Cash Flow from inw&n# ActMths Purchase of investments Purct~aseo f Property,plant & Equipment Dividend Income from Investments Interest Income from Investments Proceeds from Sale of lnwstments Cash Flow from InvestingA etMtles t ~hflowfrom-A ctMtks Share Allotment Money Recehnd cash Flow from Financial Activities Net Increase in cash &Cash equivalent (A+B+CJ cash & Clsh equivalent (Opening Balance) urh & cash equivalent (Closing Balance) NotertoCsrhflowstatem&cn+t llcw 6 4 4 Lash. Cash Equivakm -Balances in Current Acwunt -Cash in hand Date : 03.112026 Place : Kolkata Din -029WI23