Outcome of the Board Meeting held on Wednesday , November 4, 2026 in accordance with the provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

SHERATON PROPERTIES & FINANCE LIMITED Regd. Off.: 301 & 302, 3rd Floor, Peninsula Heights, C. D. Barfiwala Road, Andheri (West), Mumbai - 400 058. Phone: (91-22) 2621 6060/61/62/63/64 | E-mail Id: sheratonproperties@gmail.com Website: www.sheratonproperties.in|CIN: L45202MH1985PLC036920 November 04, 2026 BSE Limited Corporate Relationship Department, 2nd Floor, New Trading Ring, P. J. Towers, Dalal Street, Mumbai - 400 001. Security Code: 512367 Sub: Outcome of Board Meeting held on Wednesday, 04th November, 2026, in accordance provisions of SEBI (Listing Obligation and Disclosures Requirement) Regulations, 2015. With reference to the subject captioned and pursuant to the Regulation 30 read with Schedule III and Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform that at the meeting of the Board of Directors of the Company held on Wednesday, November 04, 2026 at 04:30 p.m. and concluded at 05:00 p.m., inter alia considered and approved the Un-Audited Financial Results of the Company for the quarter and half year ended September 30, 2026 along with Limited Review Report issued by Statutory Auditors of the Company. Copies of the aforesaid Un-Audited Financial Results, as approved by the Board and the Limited Review Report are enclosed herewith for your records. Kindly take above information on record. Thanking you, Yours faithfully, For Sheraton Properties & Finance Limited Meenakshi J. Bhansali Director (DIN: 06936671) Encl: as above B. L. DASHARDA & ASSO,CIATES INDEPENDENT AUDITOR'S REVIEW REPORT ON THE QUARTERLY AND HALF YEARLY UNAUDITED STANDALONE FINANCIAL RESULTS OF THE COMPANY PURSUANT TO REGULATION 33 OF SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS,2015 Review Report to The Board of Directors, Sheraton Properties & Finance Limited, Mumbai. 1) We have reviewed the accompanying statement of unaudited standalone financial results of Sheraton Properties & Finance Limited ("the Company") for the quarter and half year ended 301h September 2026 ("the Statement"), being submitted by Company to the stock exchange viz. The BSE Limited ("BSE") pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Regulation"), read with SEBI Circular No. CIR/CFD/CMDl/44/2019 dated 291 March, 2019 (" the Circular"). 2) The preparation of the statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34, "Interim Financial Reporting", (Ind AS 34) prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, read with the Circular is the responsibility of the Company's management and has been approved by the Board of Directors of the Company. Our responsibility is to express a conclusion on the Statement based on our review. 3) We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of Entity "("the Standard"), 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 Statement is free of material misstatement. A review is limited primarily to inquiries of Company personnel 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. 301, Vastubh Apts, Near Hanuman Temple, Datta Pada, Cross Road No. 1, Borivali (E), Mumbai-400066 Contact Nos: 9594652888, 9594652444 Email ID: office2854@gmail.com B. L. DASHARDA & ASSO,CIATES 4) Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement ,prepared in accordance with applicable Indian Accounting Standards ("Ind AS") prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of the Regulation, read with the circular, including the manner in which it is to be disclosed or that it contains any material misstatement. For B L Dasharda & Associates Chartered Accountants Firm Registration No. : 112615W CA Sushant Mehta Partner Membership No. : 112489 Place: Mumbai Date: 04lh November, 2026 UDIN No: 261124890PFKCR5487 301, Vastubh Apts, Near Hanuman Temple, Datta Pada, Cross Road No. 1, Borivali (E), Mumbai-400066 Contact Nos: 9594652888, 9594652444 Email ID: office2854@gmail.com STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE SECOND QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 UNDER IND AS ( in lakhs) (Except Earning per share) SR P A R T I C U L A R S Quarter ended Half Year ended Year ended NO 30/09/2026 30/06/2026 30/09/2025 30/09/2026 30/09/2025 31/03/2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited INCOME I Revenue from operations (Net) - - - - - 0 .46 II Net Gain On Fair Value Changes - 2 .73 - 1 .66 0 .58 - III Other Income 4 21.40 7 7.03 3 68.68 4 98.42 3 71.93 9 17.00 IV Total Income (I+II+III) 421.40 7 9.76 3 68.68 5 00.08 3 72.51 9 17.46 V EXPENSES (a) Cost of materials Consumed - - - - - - (b) Purchase of stock-in-trade - - - - - - (c) Changes in inventories of finished goods, work-in-progress and - - - - - - stock-in-trade (d) Employee benefits expense 2 .85 2 .78 2 .65 5 .63 5 .29 1 1.45 (e) Finance Cost - - - - - - (f) Depreciation & amortisation expenses - - - - - - (g) Other expenses 2 .03 4 .67 1 .83 5 .63 6 .25 3 4.60 TOTAL EXPENSES (a to g) 4.88 7 .45 4 .48 1 1.26 1 1.54 4 6.05 VI Profit/(Loss) before exceptional and extraordinary items and tax (IV - V) 4 16.52 7 2.31 3 64.20 4 88.82 3 60.97 8 71.41 VII Exceptional Items - - - - - - VIII Profit/(Loss) before extraordinary items and tax (VI- VII) 416.52 7 2.31 3 64.20 4 88.82 3 60.97 8 71.41 IX Extraordinary items - - - - - - X Profit/(Loss) before tax (VIII -IX) 4 16.52 7 2.31 3 64.20 4 88.82 3 60.97 8 71.41 XI Tax Expenses (i) Current tax 104.80 1 8.20 9 0.00 1 23.00 9 0.00 2 29.25 (ii) Deferred tax (0.07) 0 .34 ( 0.02) 0 .27 0 .10 ( 0.11) XII Profit/(Loss) for the period (X- XI ) 3 11.79 5 3.77 2 74.22 3 65.55 2 70.87 6 42.27 XIII Other Comprehensive Income /(Loss), net of tax 4 ,625.14 3 ,139.01 ( 2,929.96) 7 ,764.15 ( 1,370.31) ( 4,857.87) XIV Total Comprehensive Income/(Loss) for the period (XII +XIII ) 4 ,936.93 3 ,192.78 ( 2,655.75) 8 ,129.70 ( 1,099.44) ( 4,215.60) XV Paid Up Equity Share Capital 1 20.00 1 20.00 1 20.00 1 20.00 1 20.00 1 20.00 XVI Reserves excluding revaluation reserves - - - - 1 8,410.86 (as shown in the Audited Balance Sheet of previous year) XVII Earnings per share (Face Value of 10/- each) (i) Basic 2 5.98 4 .48 2 2.85 3 0.46 2 2.57 5 3.52 (ii) Diluted 2 5.98 4 .48 2 2.85 3 0.46 2 2.57 5 3.52 Notes: 1 TheUnauditedStandaloneFinancialResultshavebeenpreparedinaccordancewiththerecognitionandmeasurementprinciplesprovidedinIndianAccountingStandards(IndAS34),the provisionsoftheCompaniesAct,2013(theAct),asapplicableandguidelinesissuedbytheSecuritiesandExchangeBoardofIndia(SEBI)underSEBI(ListingObligationsandDisclosure Requirements) Regulations 2015 ["SEBI (LODR) Regulations, 2015"], as amended. 2 TheaboveresultshavebeenreviewedandrecommendedbytheAuditCommitteeandapprovedbytheBoardofDirectorsintheirmeetingheldon04thNovember,2026.TheStatutory Auditors of the Company have carried out a Limited Review of the aforesaid results in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3 In accordance with Regulation 33 of the SEBI (LODR) Regulations, 2015, the above Unaudited Standalone Financial Results of the Company are posted on Co [Showing first 8,000 characters — download PDF for full document]