Approval of Unaudited Financial Result of Birla Capital and Financial Services Limited for quarter ended 30/09/2026

BIRLA CAPITAL AND FINANCIAL SERVICES LIMITED CIN: L51900MH1985PLC 036156/ E-mail: info@birlainternational.net/ Tel: 22026340/Fax: 2385 8269 REGD. OFFICE: INDUSTRY HOUSE, 159, CHURCHGATE RECLAMATION, MUMBAI - 400020. To, Date: 05th November, 2026 Department of Corporate Services, BSE Limited, Floor 25, P.J. Towers, Dalal Street, Mumbai-400 001 Scrip Code: 512332 Sub: Outcome of the Board Meeting held on 05th Novem,ber, 2026. Pursuant to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the Board of Directors of the Company at their meeting held today considered and approved, inter alia, the following: 1. Statement of Standalone Un-audited Financial Results along with Limited Review Report of the Company as per Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 for the quarter ended 30th September, 2026. The Board Meeting commenced at 11.00 a.m. and concluded at 12.30 p.m. Kindly take the same on your records & oblige. Thanking you, Your faithfully, For Birla Capital & Financial Services Limited MINAL UMESH POTE DIRECTOR DIN- 07163539 BIRLA CAPITAL AND FINANCIAL SERVICES LIMITED CIN: L51900MH 1985PLC 036156/ E-mail: infoubirlainternational.net/ Tel: 22026340/ Fax: 2 REGD. OFFICE: INDUSTRY HOUSE, 159, CHURCHGATE RECLAMATION, MUMBAI - 400020, CERTIFIED TRUE COPY OF THE RESOLUTION PASSED AT THE MEETING OF THE BOARD OF DIRECTORS OF BIRLA CAPITAL AND FINANCIAL SERVICES LIMITED HELD ON THURSDAY, 05™ DAY OF NOVEMBER, 2026 AT THE REGISTERED OFFICE OF THE COMPANY SITUTAED AT 5™ FLOOR, 159, INDUSTRY HOUSE CHURCHGATE RECLAMATION, MUMBAL: 400020 AT 11:00 A.M. “RESOLVED THAT pursuant to the Regulation 33(2)(b) of SEBI (Listing Obligations and Disclosure Requirement) 2015 and other applicable provisions of Companies Act, 2013, SEBI(Listing Obligations and Disclosure Requirement) 2015 read with Rules thel‘eunder (including any statutory modifications or re-enactment thereof, for the time beingi n force), consent of the Board be andi s hereby accorded to authorize Ms. Minal Umesh Pote, Director of the Company to sign quarterly financial Results for quarter ended 30.09.2026 and every quarter for financial year 2026-27. RESOLVED FURTHER THAT Ms. Minal Umesh Pote, Director of the Company, be and is hereby authorized to do all such acts, deeds and things as may be necessary to give effect to aforementioned resolution. CERTIFIED TRUE COPY For and on Behalf of BIRLA CAPITAL AND FINANCIAL SERVICES LIMITED \BIHJEETl \A\ll)FO BHINGARDE DIRECTOR DIN: 06376231 AGRAWAL JAIN & GUPTA Registered Office: Mumbai Office: Plot No 5, Girdhar Colony, 1501 One Lodha Place Chartered Accountants Opp. Soni Manipal Hospital, S B Marg, Lower Parel Sikar Road, Jaipur, Mumbai- 400013, India Rajasthan, India Email: ajnmumbai@gmail.com Website: www.ajngupta.com Contact no 022-46061667 Independent Auditor Review Report on Unaudited Quarterly Standalone Financial Results and Year to Date Results of the company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). The Board of Director of BIRLA CAPITAL & FINANCIAL SERVICES LIMITED. 1. We have reviewed the accompanying statement of Unaudited financial results of Birla Capital & Financial Services Limited (‘the Company’) for the quarter and half year ended 30th September, 2026 and year to date results for the period 1st April 2026 to 30th September 2026, being submitted by the company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 2. This Statement, which is the responsibility of the Company’s management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 37”), prescribed under section 133 of the companies Act, 2013 and other accounting principles generally accepted in India and in Compliance with Regulation 33 of Listing Regulations. Our responsibility is to issue a report on the Statement based on our review. 3. 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 Accountant of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statement are free from 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. 4. Based on our review conducted as above, nothing has come to our attention that cause 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 33 of the SEBI (Listing Obligation and Disclosure Requirements), Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. Yours faithfully, For Agrawal Jain & Gupta ICAI Registration No.: 013538C UDIN: 26450835GIXNDJ7767 Rohit Swami Partner Membership No.: 450835 Date: 5th November, 2026 BIRLA CAPITAL & FINANCIAL SERVICE LIMITED CIN: L51900MH1985PLC036156 Registered Office : Industry House, 159, Churchgate Reclaimation, Mumbai ‐ 400020. E‐mail: info@birlainternational.net/ Tel: 22026340/Fax: 2385 8269 (₹ In Lakhs) STANDALONE STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & SIX MONTH ENDED SEPTEMBER 30TH, 2026. Quarter ended on Six Months ended Year ended Sr. No. 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) 1 Revenue from Operations (a) Other Operating Income - - - - - - (b) Other Income 10.48 2.20 3 1.00 12.68 3 3.00 3 8.00 Total Income (a+b) 1 0.48 2 .20 3 1.00 1 2.68 3 3.00 3 8.00 2 Expenditure (a) Employees benefits expenses 0.86 0.50 0 .56 1.36 1 .76 3.53 (b) Finance Costs - - - - - - (c) Depreciation, Amortization & Depletion Expenses - - - (d) Other Expenses 4.82 2.52 2 9.86 7 .34 3 0.88 34.04 Total Expenditure (a to d) 5.68 3.02 30.42 8.70 32.64 37.56 3 Profit / (Loss) before exceptional items and tax(1‐2) 4.80 (0.82) 0.58 3.98 0.36 0.44 4 Exceptional items ‐ ‐ ‐ ‐ ‐ ‐ 5 Profit / (Loss) after exceptional items and tax (3‐4) 4.80 (0.82) 0.58 3.98 0.36 0.44 6 Tax Expense: (0.36) (a) Current Tax - - - - - - (b) Deferred Tax 0.04 - - 0.04 - (0.36) (c) Earlier year Tax Adjustments - - - - - - 7 Profit / (Loss) for the period (5‐6) 4.75 (0.82) 0.58 3.93 0.36 0.80 8 Profit/(Loss) from discontinued operations ‐ ‐ ‐ ‐ ‐ ‐ 9 Tax expenses of discontinuing operations - - - - - - 10 Net profit (loss) from discontinued operation after tax (8‐9) - - - - - - 11 Profit/ (Loss) for the period (7+10) 4.75 (0.82) 0.58 3.93 0.36 0.80 12 Other Comprehensive Income (a) (i) Items that will not be reclassified to profit or loss - - - - - - (ii) Income tax relating to items that will not be reclassified to profit or loss - - - - - - (b) (i) Items that will be reclassified to profit or loss - - - - (ii) Income tax relating to items that will be reclassified to profit or loss - - - - - - Total other comprehensive income net of taxes ‐ 13 Total Comprehensive Income for the period/year (7+12) Comprising Profit (Loss) and Other comprehensive Income for the period 4.75 (0.82) 0.58 3.93 0.36 0.80 Paid up Equity Share Capital (face value Rs.2 each, fully paid) 9 38.31 9 38.31 9 38.31 9 38.31 9 38.31 9 38.31 15 Other Equity ‐ ‐ ‐ ‐ ‐ (922.63) Earning per equity share of Rs.2/‐ each (1) Basic 0.01 (0.00) 0.00 0.01 [Showing first 8,000 characters — download PDF for full document]