Approved the Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026

ISHWARSHAKTI HOLDINGS & TRADERS LIMITED Regd., Office: Seksaria Chambers, 5th Floor, 139, Nagindas Master Road, Fort, Mumbai – 400001 Tel.: 022 – 22676480 /022 - 47176513 E -mail ID: cs.ishwarshaktiholdings@seksaria.in Cell: 70455 18258 CIN: L51100MH1983PLC030782 Website: www.ishwarshakti.com ----------------------------------------------------------------------------------------------------------------------------------------------- November 04, 2026 The Manager Listing Department BSE Limited (“BSE”) Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400 001 Scrip Code: 506161 ISIN: INE073I01012 Subject: Outcome of the Board Meeting of the Company held today i.e. Wednesday, November 04, 2026. Dear Sir/Madam, Pursuant to the provisions of Regulation 30 and 33 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform you that the Board of Directors of the Company, at their meeting held today i.e., Wednesday, November 04, 2026, which commenced at 02:00 p.m. and concluded at 03:15 p.m. have inter alia, considered, approved and taken on record the following: 1. Un-audited Financial Results of the Company for the quarter and half year ended September 30, 2026. A signed copy of the unaudited financial results as approved by the Board is annexed herewith. 2. Limited Review Report issued by M/s. B. L. Dasharda & Associates, Chartered Accountants, Statutory Auditors of the Company for the quarter and half year ended September 30, 2026. Further, pursuant to provisions of Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, it is hereby declared that M/s. B. L. Dasharda & Associates, Chartered Accountants, the Statutory Auditors of the Company, have issued the Limited Review Report for the quarter and half year ended September 30, 2026 with an unmodified opinion. The Limited Review Report received from M/s. B. L. Dasharda & Associates, Chartered Accountants and declaration is annexed herewith. We are hereby enclosing herewith the Un-audited Financial Results and Limited Review Report for your information and records. The above information is also be made available on the Company’s website www.ishwarshakti.com. We request you to take the above information on record. Thanking you. Yours faithfully, For Ishwarshakti Holdings & Traders Limited Reena Gavle Company Secretary & Compliance Officer Membership No. A34439 Encl: As above gS.H. ? 4.l R_sH_ r A"..fB P1_ `r fry - t , ,A R , y_.Ar).,LRS HM TF P Regd., Office: Seksaria Chambers, 5th Floor, 139, Nagindas Master Road, Fort, Mumbai - 400001 Tel.: 022 - 22676480 /022 - 47176513 E-mail ID: cs.ishwarshaktiholdings@seksaria.in Cell: 70455 18258 CIN: L51100MH1983PLC030782 Website: www.ishwarshakti.com STATEMENTOFSTANDALONEUNAUDITEDFINANCIALRESULTSFORTHESECONDQUARTERANDHALFYEARENDED30TH SEPTEMBER,2026UNDERINDAS (• inThousand) (ExceptEarningpershare) SR PART I CULARS Quarterended Halfyearended Yearended No 9/30/2026 6/30/2026 9/30/2025 9/30/2026 9/30/2025 3/31/2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited INCOME Revenue fromoperations(Xct) 1,932.05 2,802.91 L786.61 4,734.96 2,624.97 6,194.11 II NetGainonFairValueChanges 431.84 1,042.67 62.02 1,474.51 295.07 135.19 III OtherIncome 113.20 90.15 6,501.30 203.34 6,562.73 317.24 III TotalIncome(1+11) 2,477.09 3,935.73 8,349.93 6,412.81 9,482.77 6,646.54 IV EXPENSES (a)CostofmaterialsConsumed - - - (b)Purchaseofstock-in-trade 1,889.86 2,810.15 1,86148 4,760.01 2,159.67 5,955.51 (c)Chargesininvcntoriesoffinishedgoods,work•in•progressand 531.44 (1.565.84) (452.95) (1,034.40) (1»20.63) 1,851.24 stock•in-trade (d)ImpairmentoffinancialInstruments - - - - - (e)Employeebenc6lsexpense 537.55 335.31 243.86 872.86 435.55 1,C03.68 (f)FinanceCos: 0.01 0.08 1.35 0.09 5.19 5.22 (g)Deeciaticn &arnertisationerpenses 316.65 99.65 416.30 - - (h)Othereapenses 38277 319.83 313.72 709.60 577.13 1,078.96 TOTAL EXPENSES(atoh) 3,665.28 1,999.18 1,967.46 5,664.46 1,756.91 9,904.61 V Profit/(toss)beforeexceptionalandextraordinaryitemsandtax(III-IV) (1,188.19) 1,936.54 6,382.47 748.35 7,725.86 (3,258.07) VI Excep::cnalItems - - - VII Profit/(loss)beforeextraordinaryitemsandtax(V•VI) 1,188.19) 1,936.54 6,382.47 748.35 7,725.86 3,258.07 VIII Extraordinaryitems - IX Profit/(Loss)before tax(VII-VIII) (1,188.19) 1,936.54 6,382.47 748.35 7,725.86 (3.258.07) X Tax°xpensei (i) Currenttax - 44.02 44.32 (ii) Deferredtax 90.11 257.49 1,802.32 347.60 1,832.62 (172.93) XI Profit/(loss)forthe eriod(IX•X) (1,278.30) 1,679.05 4,580.15 400.75 5,849.22 (3,129.46) XII 0:herCorr.nrehens:veIncome(netoftax) 1,209.30 4.71 9.31 (1,204.59) 19.47 351 762.50 XIII TotalComprehensiveIncome/(toss)fortheperiod (XI+XII) (2,487.60) 1,683.76 4,589.46 (803.84) 5,829.75 348,633.03 XIV PaidUp EquityShareCapital 14,600.00 14,400.00 14,400.0(1 14,400.00 14,400.00 14,400.00 XV Reservesexcludingrevaluationreserves - - - 345,491.07 (asshowninacAuddedBalance Sheetofpreviousyear) XVI Earningspershare(FaceValueof 10/-each) (i) Basic (0.89) 1.17 3.18 0.28 4.06 (2.17) (ii) Diluted (0.89) 1.17 1.70 0.28 2.17 (0.69) Notes 1 TheUnauditedStandaloneFinancialResultshavebeenpreparedinaccordancewiththerecognitionandmeasurementprinciplesprosfaedinIndianAccountingStandards(IndAS34),the provisionsoftheCompanies Act, 2013(theAct),asapplicableandguidelines issued by theSecuritiesand`exchangeBoard ofIndia(501(1)under 500) (ListingObligationsandDisclosure Requirements)Regulations2015, )5E81(LODR)Regulations,2015)asamended. 2 Theaboveresults havebeenreviewedand recommended bytheAuditCommitteeandapprovedbytheBoard ofDirectorsin theirmeetingheldonOath\ovemher,2026.iEcStatutory Auditors oftheCompanyhavecarried out a Limited Reviewoftheaforesaidresultsinterms of Regulation33 of SOB) (ListingObl,gatlonsandDisclosure Requirements) Regulations, 2015. 3 ThecompanyisregisteredunderNBFCftavingRegistrationno.13.C0633datedApril07,1998anditsnetworthislessthanINR 250crones. 'TheRevenuefromoperationscomprisesTradinginShares, Dividend&Interest Income". 5 During the yearended 31st march, 2026, the Company had implemented,for the first tine, the methodology of determining the carrying value/fair valuationof investmmnts in Associates namely "Seksaria IndustriesPrivate Limited" and "Seksaria Confectionaries Private Limited" based onthe Net Asset Value ("NAV") ofthe respectiveAssociateentitiesin accordance withthe applicable principles ofIndian Accounting Standards (INDAS). Themanagementhaddetermined the NAVbased on the Unaudited financialstatements of the Associate entities as on31stMarch, 2026, afterconsidering theunderlyingnetworthandrelevantadjustments,svhereverconsiderednecessary. Consequent to suchimplementation, thecarryingvalueof investments in Asucciateswere adjustedinthe financialstatementsandtheresultantimpactwasrecognizedinaccordancewiththeapp!icab!e provis:ens of IND 6 The fairvalueoftfte unquoted equityinvestmentin "Seksaria IndustriesPrivate Limited"and"Seksaria Confectionaries Privatelimited" has beenmeasured based ontheNetAsset ValueaspertheAuditedFinancialStatementsfortheyearended31stMarch,2026. 7 The Hon. National Company LawTribunal, Mumbai Bench vide its order dated 10thApril, 2024 had approved the Scheme ofArrangement of SeksariaIndustries Private Limited ('DcmergedCompanyNo.l")andSeksariaAgritechPrivate Limited ("ResultingCompanyNo1")and IshwarshaktiHoldings& Traders Limited("OetnergedCompanyn0.2")withSeksaria Finance Limited("ResultingCompanyNo 2")andtheirrespectiveshareholders)' theScheme').Theappointeddateinterms ofthesaidSchemeis 1st April,2021. Hencetheresultsfor theearlierquartersoffinancialyear2024-25vrerepresented aftergivingeffecttothetermsandconditionsmentioned in thesaidschemeofDemerger. 8 Figures havebeenregrouped/reworked/re-arrangedwherevernecessary,tomakethemcomparable. FUorIshwarihaktiholding&TradersLimited 1 \` Q ' 1S/1/ VinaySeksaria Place : rd No - 7 ManagingDirector Dated:04tthhNovcmbcr,2026 C 'Q OIN:00 [Showing first 8,000 characters — download PDF for full document]