We are please to enclose the Un-audited financial results of the Company for the Quarter ended 30th September, 2026 which have been duly approved by the Board of Directors in its meeting held today i.e 04th day of November, 2026.

SHELTER INFRA PROJECTS LIMITED ( f orme r ly C CA P L imite d) RE6D. AND HEAI, OFFICE EIERNIIY, DN . I, SECIOR - V SAII I.AIG CITY, I(OTKATA . 7OO ()9I PH. :t1003 229() E-ttAt!: tnfo@ccopfct.tn, WEBSIE : www@ccop[d.in, CtN. t452O3WBl972ptc02Eg49 To, To, The Secretary The Secretary BSE Limited The Calcutta Stock Exchange Limited Phiroze leejeebhoy Towers 7, Lyons Range, Da lhousie Dalal Street Kolkata - 700001 Mumbai-400001 Scrip Code: BSE: 526839 Scrip Code: CSE: 13077 Dear 5ir, Sub: Unauclitecl Financial Results ApDroval in Boarcl MeetinP held on Wednesclav, O4th clav of November, 2026 - Disclosure pursuant to RePulation 30 of the SEB| (Listing obligations & Disclosure Requ irements) Regulations. 2015 ln compliance of Regulation 30 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, we are pleased to enclose the Uraudited Financial Results (Provisional) of the Company for the Quarter ended 30th September, 2026, which have been duly approved by the Board of Directors of the Company ln its meeting held today i.e. Wednesday, O4'h day of November, 2026. The Board Meeting commenced at 12.30 P.M. and concluded at 04,00 P.M, A copy of Limited Review Report on the said results, in the prescribed format, issued by the Auditors of the company is also enclosed. ln terms of Regulation 47 of the SEBl (Listing Obligations & Disclosure Requirements) Regulations, 2015, the extract of financial results, in the prescribed format, shall be published by 06.11.2026 in Business Standard (English Edition) and Arthik Lipi (Bengali vernacular language daily). The full format of the Results for the Quarter ended 30th September, 2026 shall be available on the websites of the Stock Exchanges where equity shares of the Company is listed i.e. at BSE Limited (www.bseindia.com) and The calcutta Stock Exchange Limited (www.cse-india.com) and on the Company's website at www.eeapltd.in, Kindly take the same on your records. ThankinB You, Yours faithfully, For Shelter lnfra Projects Limited Kamal Kishore Chowdhury (Whole Time Director) DIN:06742937 BCAG & ASSOCIATES BASU HOUSE CHARTERED ACCOUNTANTS 3, CHOWRII{GHEE APPROACH, KOLI(ATA.T@ O72 (Ersnvhile BASU CHANCHANI & DEB) E{rl.i P ldH O : bN cE .9 .: h9 28 01 2!1 i0 ro3 g79 m5 g2 i.com V!EBSm : ry*y.b€.gtttodabr.com INDEPENDENT AUDITORS'REVIE\.V REPORT ON INTERIM FINANCIAL RESULTS 'IO IIIE BOARI) OF DIRECTORS OF SHELTER INFRA PROJECTS LIMITED t We ha|e reviewed the accompanfng statement of unaudited Financial Results of Sheltei hlf}:a Projects aimited ('the Company') for the Quarter and year to date result from lst April 2026 to 3oth September 2026 (the "Statement"), being submitted by the company pursuant to the requirement of Regulation-33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amcuded. This statement which is the responsibility of the Company's Management and has been approved by the Companv's Board of Directors, has been prepared in accordance witi the recognition and measurement principlcs laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS gq") prescribed under Section r33 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally aecepted in India. Our responsibility is to express a conclrrsion on the Statement based on our review. 3 We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 24lo 'Review of Interim Financial Information Performed by the Independent Auditor of the Entitlr issued by the Institute of Chartered Accountants of India. A review of interim financial intbrnrltion consists of making inquiries, primarily of the Company's personnel responsible for tinancinl and accounting matters, and appllng analytical and other review procedures. A review is substantialll'less in scope than an audit conductec in accordance witl Standards on Auditing specified under Section 143(10) of the Companies Act, 2or3 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. Accordingly, we do not express an audit opinion. .1 Baseil on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causcs tls to belieye that the accompanfng statement, prepared in accordance with the recognition and measll.enlent principles laid down in the aforesaid Indian Accounting Standard and other accounting practices generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the sEBI (Listing obligations and Disclosure Requirements) Regulations, zor5,asatnelrded,includingthemannerinwhichitistobedisclosed,orthatitcontainsanymaterial misstiltrn)cnt FoTBCA G & ASSOCIATES nccouNtntts CHARTEREo R No.30404 tr UDIN : z6o5r8ooMBTNFM587o BI artA nT eT rOP YAY (M. No.-051800) Place : Kolkata Dated I o4.tt.zoz6 SHELTER INFRA PROJE,CTS LIMITED (formerly CCAP,Limite d) RE6D. A'{D }IEA[) OFFICE EIERN]IY, DN - I, SECTOR - V SALT LAXE CIIY, |(OLKATA . 700 091 PH. :4003 2290 E.MAII : lnfo@ccopltd.ln, WEBSIrE : yrww@ccopllcl.in, CIN - 145203W81972P1C028349 5tatement ofLJnaudited Financial ResuItstor the Ouarter and six months Ended 30th September-2026 rn Lakhs Three Months ended 30.09-2026 figuro lor the figure for the ended 31-03- (UnAudited) 06-2026 2026 (Audited) year 30-09-2025 ended 30-09. ended 30.09- 2026 2025 (UnAudited) (unauditod) Revenue frcm operations 17.44 55.11 53 30 102 59 112 54 221 25 4.00 254 692 747 14 68 Totallncome (l+ll) 50.40 59.11 55.84 109.5 r 119.61 235.93 V Expenses (a) Con of I\,falerials consumed 0-00 0.00 006 000 006 006 (0) Purchases of slockrnrrade 0.00 000 000 000 fc) Ct*nses in i;venlories ol llnished goods, wo _in_ 0.00 000 000 000 /d) Employee berents e)Qense 7.39 6.88 909 1427 17 92 0.06 0.08 015 0 14 016 0 31 1, Depreciaton and arnortisalion expense 2.37 2.37 237 475 954 {q) Other Erpense! li) Expendit!rc On Contracls 3.06 15.15 130 18 21 22 94 (,, Generaland Adm nrstrat ve 39.42 35.76 55 25 75 18 a2 2A 17012 TotalExpenses (lv) 52.30 ao,24 6A.22 '112.54 116.63 235.98 Profiu(Loss) before exceptional it€ms and tax(l-lV) (r.90) (r,13) (12.38) (3.03) 3.O0 (o.os) 000 000 000 VI Excepional lems vlr Profiv(Loss) beforetar (1.e0) (1.13) (12,38) (3.03) 3.00 (0.0s) vlll 0.00 000 (2 09) 000 o25 000 0.00 0.00 000 000 030 375 (2) Delened rai 0.16 0.16 019 032 038 075 Profit/(Loss) for the pBriod lrom continuing (2.06) (1.2e) (10-48) (3.35) z.o7 (4.55) Proiir{Loss) from discontinued operations 000 000 000 000 000 000 X Tar expense of discontinued oporations 000 000 000 000 000 000 xlr ProIiU(Loss) from Oiscontlnued opelations {after tax) (X- 000 000 000 000 000 000 X ProfiU(Loss) lor the period (lx+xtll (2.06) (r.29) (1o.48) (3.35) 2.O7 (4.55) Paid up equity sha.e capital {Faco value of Rs l0l each) 357.02 357.O2 357.02 357.02 357.02 357.O2 Other Equity excluding Revaiuation Reserve as per 0.00 0.00 0.00 0.00 0.00 Balance Shoet ol Previous accountlng year XV Other Comprehensive lncome A (D jlems thatwilLnot be recLassilled lo prollt and loss (0.08) {0.08) (0,11) (o.r6) lo,21l (0.86) ( i) ncome Tax rclating 10 items lhatwillnol b€ roclassifed lo ts(D rems lhatwllL be recLassifed lo proiit and loss o.oo o.o0 o.oo o.oo o.oo o,oo (ir) lncome Tax relaling io iiems thal will b€ rcclassifed lo V Tolal Comprshensve lncome lor the period 12.141 (1.37) (.r0.591 (3.51) 1.86 (5.4r) (xr r{xlV)(Compnsrng Proi( (Loss) and olherComprehensive rrcome for the penod) XVIII Ea.nrngs Per Eq!ilySha.e (lor continLr ng operauons) (1)Baslc (0.06) (0.04) (0,29) (o.oe) o.o6 (o,13) (2rDluted (0.06) (0.04) (0.29) {o.09) O.Ot (0.13) xtx Earnings Per EqLr yshare (for drsconlnLred operations) 9 s. zabEsdx o.o0 o,o0 o,o0 o.oo o.oo 0.oo so-\ec o.o0 o.oo o.oo o.oo o.oo 0.00 * ,B Per Equ @ (0.06) (0.04) (0.29) (o.oe) 0.06 (0.13) Yra\ /.4/ \ nF,Nt"4 (0.06) (0.04) (0.2e) (0,09) o.o6 (o.r3) SHEIjTER INFRA PR [Showing first 8,000 characters — download PDF for full document]