Outcome Of The Meeting Of Board Of Directors Held On 03rd November, 2026 And Submission Of Un-Audited Financial Results for the Quarter and half Year Ended Sep 2026.

SPA Capital Services Ltd 25, C - Block Community Center & CIN: L65910DL1984PLC018749 Janakpuri , New Delhi - 110058 Tel. : 011 — 45675500 THE FINANCIAL ADVISORS Email : info@spacapital.com www. spacapital.com Date: November 03", 2026 BSE Limited Corporate Relationship Department 1st Floor, New Trading, Rotunda Building, PJ Towers, Dalal Street, Fort, Mumbai — 400001 Scrip Code — 542376 Dear Sir/Mam, Sub: Outcome of the Meeting of Board of Director held on November 3", 2026 and Submission of Unaudited Financial Results Pursuant to Regulation 30 and 33 read with Schedule III and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015, as amended from time to time, we hereby inform you that the Board of Directors of the Company at their Meeting held today i.e. on November 3", 2026 have, inter-alia, approved the Statement of Unaudited Financial Results of the Company for the Quarter and half Year ended on September 30", 2026 along with Limited Review Report thereon, issued by the Statutory Auditors of the Company M/s. DHANA & Associates. The results are enclosed herewith, in accordance with Regulation 33 of the Listing Regulations. The meeting was commenced at 12:30 P.M. and concluded at 04:50 P.M. It is further informed that as per Regulation 47(1) (b) of the Listing Regulations read with SEBI Circular CIR/CFD/FAC/62/2016 dated 5 July, 2016, the extracts of the above-mentioned results will be published in the Newspapers in the prescribed format mentioned thereunder and will also be placed on the website of the Company. Kindly, take the same on your record. Thanking you, Yours faithfully, For SPA Capital Services Limited Seema Sharma Company Secretary & Compliance Officer Membership No.: AS57977 Encl: as above DHANA & ASSOCIATES CHARTERED ACCOUNTANTS INDEPENDENT AUDITOR’S LIMITED REVIEW REPORT ON UNAUDITED STANDALONE FINANCIAL RESULTS OF THE COMPANY FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026, PURSUANT TO REGULATION 52 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 TO THE BOARD OF DIRECTORS OF SPA CAPITAL SERVICES LIMITED 1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of SPA CAPITAL SERVICES LIMITED (“the Company”) for the quarter and half year ended September 30, 2026. This statement is the responsibility of the SPA CAPITAL SERVICES LIMITED’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 personnel and analytical procedures applied to financial data and thus provide 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 52 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. Or that it has not been prepared in accordance with the relevant prudential norms issued by the Reserve Bank of India in respect of income recognition, asset classification, provisioning and other related matters. Emphasis of Matters: e The company has taken various loans, which were outstanding as on September 30, 2026. The Management has not provided interest on some of the loans, which constitute a departure from the Accrual basis of accounting. The company's records indicate that an amount of Rs 19,35,100/- has not been provided for quarter ended on September 30, 2026 and Rs 38,49,166 for the half year ended as on September 30, 2026 as interest expenses on these loans, 407, South Ex Plaza-ll, South Extension, Part-2, New Delhi-110049. India +91 11 4607 6490 | info@dhanaassociates.com | www.dhanaassociates.com | Agra | Dimapur | Guwahati | Jorhat Peer Review Certificate No. 015317. Dated: 12-May-2023 DHANA & ASSOCIATES CHARTERED ACCOUNTANTS which would have been decrease the profits by the same amount and also increase the loan liability by same amount. e The company has given loans to various parties, which were outstanding as on September 30,2026 of Rs 3,14,20,700 ,however the company has not charged any interest on such loans given by the company, so in absence of the same the loans are loss assets as per the NBFC guidelines issued by RBI, however the company has not made any Provision for loss assets, which constitute a departure from the NBFC guidelines and in view of the same the company’s records indicate that profit of the company is overstated by Rs. 3,14,20,700 on account of non-provision of loss assets and also the provision for loss assets is understated by Rs. 3,14,20,700 and the loan assets are overstated by Rs 3,14,20,700 for the period ended on September 30,2026 Our conclusion on the Statement is not modified in respect of the above matters. For DHANA & Associates Chartered Accountants ICAI FRN No. 510525C Digitally signed by ARUN KHANDELIA DN: c=IN, 0=Personal, ARUN prsneu donym=j87wi32b1z0c69fkqdyrigtmn45 2.5.4.20=afe64ac54dd14e4720bb6c8f8bd50 KHANDELIA aid96ee62f6ds07ba7 0ccebeabt2c1 s4feece7e71 n26 df, postalCode=110070, st=Delhi, £2355e610900ccd80022aef678cdcad25441d 8a, cn=ARUN KHANDELIA Date: 2026.11.03 15:57:44 +05'30" CA Arun Khandelia Partner Membership No. 089125 UDIN: 26089125LRBWSV6272 Place: New Delhi Date: November 3, 2026 407, South Ex Plaza-ll, South Extension, Part-2, New Delhi-110049. India +91 11 4607 6490 | info@dhanaassociates.com | www.dhanaassociates.com | Agra | Dimapur | Guwahati | Jorhat Peer Review Certificate No. 015317. Dated: 12-May-2023 S PA SPA Capital Services Ltd. ‘|28, C-Block Community Centre CIN: L6591 | Janak Puri, New Delhi-110 058 THE FINANCIAL ADVISORS [reTe el www.spacapital.com SPA CAPITAL SERVICES LIMITED _ Statement of Unaudited Standalone Financial Results for the Quarter ended September 30,2026 (Rs. In Crore except for Sha res and EPS) QUARTER ENDED HALF YEAR YEAR ENDED 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) Reviewed) Reviewed) Reviewed) Reviewed) (1) | Revenue from operations (i) Interest Income 0.060 0.050 0.093 0.110 0.190 0.380 (ii) Dividend Income 0.006 - - 0.006 - - (iii) Rental Income - - - - - - (iv) Fees and commissi on - - - - - - Income (v) Net gain on fair value - - - - - - changes (vi) Net gain on de- - recogniti on of - financial instrume - - - - - nts under amortize d cost category - (vii) Sale of products (includin g Excise Duty) - (viii) Sale of services 7.490 3.760 4.359 11.250 7.993 19.180 (ix) Other revenue from Operatio 6.490 4.300 14.560 11.260 19.060 ns 8.070 Total Revenue from operations 15.626 10.300 8.752 25.926 19.443 38.620 (ID Other Income 0.075 0.910 0.004 0.985 0.004 0.010 Total Income (HD 15.701 11.210 8.775 26.911 19.446 38.620 (IV Expenses (i) Cost of materials consume (il) Purchase s of stock-in- 11.423 8.080 3.579 19.303 8.629 15.950 trade (iii) Changes inventori es of finished goods, -3.221 1.440 0.706 4.661 2.627 2.980 work-in- progress stock-in- trade (iv) Employe e benefit 0.774 0.600 0.851 1.374 1.684 3.190 expense (v) Finance [Showing first 8,000 characters — download PDF for full document]