Financial result for the quarter and half year ended on September 30, 2026

HEERA ISPAT LIMITED CIN: L27101GJ1992PLC018101 REGISTERED OFFICE: 304/305, KAMAL COMPLEX, C.G. ROAD, NAVRANGPURA, AHMEDABAD - 380009. EMAIL ID: heeraispat1992@gmail.com TEL. NO.: +91 07935848017 November 05, 2026 General Manager (Listing Compliance & Regulatory Division) The B S E Limited 25th Floor, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai: 400 001. Script Code: 526967 SUBJECT: Outcome of Board meeting held on Thursday, November 05, 2026. Dear Sir/Madam, Pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI LODR Regulations"), we would like to inform that the Board of Directors of the Company as its meeting held today i.e. on Thursday, November 05, 2026 have inter-alia considered and approved the Standalone Unaudited Financial Results of the Company for the quarter and half year ended on September 30, 2026, along with the Limited Review Reports of Auditors thereon. Please note that the Company operates only in one segment hence no separate segment wise reporting is applicable and give here with. The copy of the said Financial Results and the Limited Review Reports is enclosed herewith. The Meeting of the Board of Directors of the Company commenced at 12:00 noon and concluded at 12:30 p.m. You are requested to kindly take the same on your records. Thanking You, For Heera Ispat Limited Harshvardhan Katariya Chairman cum Managing Director DIN: 09583526 Dhrumil A. Shah & Co i 1, Shantinath Appt, Chartered Accountants Shantisadan Society, B/H. Doctor House, CA Dhrumil A. Shah Ellisbridge, B.Com., F.CA, DISA Ahmedabad-380006. Limited Review Report on unaudited financial results for the quarter ended and half year ended on 30" September, 2026 of Heera Ispat Limited pursuant to the Re; ulation 33 of the SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015 as amended. Board of Directors of Heera Ispat Limited 1. We have reviewed the accompanying statement of unaudited financial results of Heera Ispat Limited(‘the Company’) having its Registered Office at 304/305, Kamal Complex, C.G. Road, Navrangpura, Navrangpura, Ahmedabad, Ahmadabad City, Gujarat, India, 380009 for the quarter ended September 30, 2026 and yearto date from April 01, 2026 to September 30, 2026 (‘the Statement”) attached herewith, being submitted by the company pursuant to the requirements Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 as amended. 2. This Statement, which is the responsibility of the Company's Management and has been approved by the Company’s Board of Directors, has been prepared in accordance with the Ire nc to eg rn ii mt io Fn i nana cn id a l m Re ea ps oru tr ie nm ge ” nt ( ‘Indp ri An Sc ip 3l 4e )s , l pa rid e scd ro ibw en d uin n deth re SeI cn tdi ia on n 1A 3c 3c ou ofn t ti hn eg CoS mt pa an nd ia er sds Act3 ,4 2013 read with relevant rules issued there under and other accounting principles generally ra ec vc ie ep wt ed in India. Our responsibility is to express a conclusion on the Statement based on our 3. We conducted our review in accordance with the Standards on Review Engagement (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 the 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. Basis of Qualified Opinion 4. As mentioned in Note 5 of the accompanying Financial Results, the company has Rs. Nil (Previous year Rs. Nil) revenue from operations. The company has been tinable to conclude sn ue cgo ct ei sa st fi uo ln buor ino eb st sa in grb eu es mi en ne tss or nd ee ar rs . futuIn r e, vi te hw fo if ant ch ie m sta an ta eg me em ne tn t' hs a ve ex bp ee ec nt at pi ro en aro ef t oh ne going concern basis. This situation indicates that a material uncertainty exists that may cast ssi tg an ti ef mic ea nn tt d doo ub nt ao dn equt ahe elyC om dp isa cn ly o' ses thia sb il mit ay tert ,o continue as going concern. The financial 5. Based on our review conducted as stated in above Paragraph, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard (“Ind AS") specified under section 133 of the Companies Act, 2013 as amended read with relevant rules issued there under and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in the terms of Listing Regulation including the manner in which it is to be disclosed, or that it contains any material misstatement. For, DHRUMIL A. SHAH & CO Chartered Accountants FRN: 145163W (DHRUMIL A. SHAH) (Proprietor) Membership Number: 166079 UDIN: 26166079HSGZMX5868 Place: Ahmedabad Date: 5% November, 2026 Heera Ispat Limited CIN : L27101GJ1992PLC018101 Regd. Office: 304/305, Kamal Complex, C.G. Road, Navrangpura, Navrangpura, Ahmedabad, Ahmadabad City, Gujarat, India, Website -, E-Mail: info@heeraispat.com Ph. No.: 079-27550140 Statement of Assets & Liabi (RIns La.khs ) Asat Asat 30-Sep-2026 31-Mar-2026 Particulars Un-Audited Audited ASSETS 1 Non Current Assets (a) Property, Pl&a Eqnuiptmen t - - (b) Financial assets () Investments - - Total Non Current Assets - - 2 Currentassets (a) Inventories - - (b) Financial assets () Trade receivables - - (i) Cashand cash equivalents 218 2.97 (iii) Bankbalance other than (iii) above - - () Current tax assets (net) - - (d) Other current assets 461 191 Total Current Assets 679 488 Total Assets 679 488 IL EQUANDI LITABIYLITI ES 1 Equity (a) Equity share capital 588.28 588.28 () Other equity (675.95) (672.63) Total Equity. (87.67) (8435) 2 Liabilities Non-currenlitab i (a) Financial liab - - () Provisions - - (c) Deferred tax liabilities (net) - - (d) Other non-currentliabilities - - Total Non-Current Lia - - 3 Current (a) Financial liabilities (i) Borrowings 83.40 81.90 i) Trade payables - - (b) Other current liabilities 6.91 336 (c) Provisions 415 3.97 (d) Current tax liabilities (net) - - Total Current Liabilities 9446 8923 Total 9446 89.23 Total Eqy 6.79 488 Place: Ahmedabad By Ordof eBoarrd of Directors Date: 05-11-2026 For Heera Ispat Limited Harshvardhan Katariya Managing Director DIN: 09583526 Heera Ispat Limited CIN: L27101611992PLCO18101 Regd. Office: 304/305, Kamal Complex, C.6. Road, Navrangpura, Navrangpura, Ahmedabad, Ahmadabad City, Gujarat, India, 380009 Website -, E-Mail: info@heeraispat.com Ph.No.: 07927550140 Unaudited Financial Results for the Quarter and Half Year ended on 30th September, 2026 (Rs. In Lakchs) Except EPS and Face Value of Share| Quarter. Half Year Year endedon endedon endedon endenon ended on ended on Particulars 30-Sep-26 30-Jun-26 30Sep-25 30-Sep-26 30Sep25 31-Mar26 Unaudited Unaudited Unudited Unaudited Unaudited Audited Revenue from operations Other Income Total Revenue (I} Expenses Purchase of Stock in trade Changes in inventories of finished goods, WIP and stock in trade Employee benefits expenses Listing Fees 244 Penalty Expense 2030 Other Expenses 213 3.07 Total Expenses 24.87 7.86 Profit before exceptional and extraordinary items and tax (I ) (24.87) (7.86) Exceptional ltems 2030 Profit before extraordinary items and tax (V-VI) Gion (28.16) Extraordinary items Profit before tax (VILVII) (24.87) (28.16) Tax Expenses 1) Current tax 2) Deferred tax 3) Short / (Excess) Provision Profit (Loss) for the period from continuing operations (XX) (24.87) (28.16) Profit / (Loss) from discontinuing operations, Tax expenses of discon [Showing first 8,000 characters — download PDF for full document]