We herewith submit the un-audited financial results for the quarter and half year ended 30.09.2026

HEM HOLDINGS AND TRADING LIMITED REGD. OFF. UNIT NO V-348, THE CENTRIUM, 3RD FLOOR, KURLA KIROL, LBS, KURLA, MUMBAI, MAHARASHTRA. INDIA, 400070, TEL NO. 40034768 Email: CIN: L85990MH1982P1.C026823 Date: o5t November, 2026 The Listing Department BSE Limited, 25th Floor, Phiroze Jeejeebhoy Towers, Dalal Street Mumbai, Maharashtra - 400001 REF: HEM_HOLDINGS AND TRADING LIMITED (SCRIP CODE: 505520) | SYMBOL: ZHEMHOLD BJECT: Un-A d Financial Results pursuant to Regula Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir/Madam, Pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform that the meeting of Board of Directors of the Company was held today, i.e., ‘Thursday, 05 November, 2026 at 12:00 P.M. at the registered office of the Company situated at Unit No. V-348, The Centrium, 37 Floor, Kurla, Kirol, LBS, Mumbai- 400070, Maharashtra, India and concluded at 01:30 P.M. inter alia to consider and approve the following: 1. The Un- Audited Financial Results (Standalone) for the Quarter and Half Year ended got September, 2026, in pursuance of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. Independent Auditor’s Limited Review Report on Un-Audited Financial Results (Standalone) of the Company for the quarter and Half Year ended 30% September, 2026, ‘This is for your kind information and record. B.M. Gattani & Co. Chartered Accountants INDIA Opp. Shimpol8 i- 7 T0 e2 l, O phm nS ea i xS ch hr aa nv ga en ,, Shimpoll, Borivali (W), Mom bal-400092 Tel: 022-20988811, Celi: +91 9022988811 E-Malt: balmekendg attani@yahoo.co.in LIMITED REVIEW REPORT RBegulations, 2015) The Board of Directors HEM HOLDINGS AND TRADING LIMITED Unit No V-348, The Centrium, 3rd Floor, Kurla Kirol, LBS, Kurla, Mumbai, Maharashtra, 400070 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results (“Statement”) of HEM HOLDINGS AND TRADING LIMITED ("the Company”) for the quarter and half year ended September 30, 2026 and the Standalone Unaudited Year to Date Results for the penod April 01, 2026 to September 30, 2026 (“the Statement”) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (the “Regulation”) as amended, including relevant circulars issued by the SEBI from time to time. 2. This statement is the responsibility of the company’s Management and has been approved by the Board of Directors of the company. The preparation of the statement is in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards 34, "interim Financial Reporting’”, (IND AS), prescribed under section 133 of the companies Act, 2013 read with relevant rules there under and other accounting principles generally accepted in India. 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 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 revietwo obtain moderate assurance as to whether the financial results are free of ham na aat vle eyr pm epi rrs fs ra et mde eum dre an t na. l di ier tde de fw cni cas ni gt ei nm dda r ti nhl ouy t eo su di ser asi ne ls pirp naa inn p te hr as no an nn e al da in t.d wa en For B. M. Gattani& Co., Chartered Accountants Firm Reg No.: 113536W Balmukund N Gattanj Proprietor Membership No.: 047066 UDIN: 26047066SDXMB09245 Place: Mumbai Date: 05/11/2026 Financial results by company 'HEM HOLDINAGNSD TRADING LIMITED CIN: L65999MH1982PLC026823 Reg. Office: Unit No. V-348, The Centrium, 3rd Floor, Kuria Kirol, LBS, Kurla, Mumbal-400070, Maharashtra Tel: 022 - 25162488 Email-Id: compliance @hemholdings.com STANDALONE UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH Seplember, 2026 [PART I (Rs. in Lakhs) ‘Statement of Standalone Unaudited Resulls for the Quarter and half year Ended 30/09/2026 [Particulars Quarter Ended Haf Year Ended Year Ended Imonths ended| Preceding3 | Corresponding3 | Yetoa darte Yetao drate months ended | months ended in | figures for figufrore tshe the previous year| current period | previous year (30/09/2026) | (30/06/2026) | (3009/2025) | (30/09/2026) GON9R025) | (31/03/2026) |Refer Notes Below) (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) (Unaudited) (Audited) 1 [Revenue from Operation 000 0.00 2174 000 245 73 |Other income 000 000 000 000 000 021 Total Revenue (1 + 1) 000 000 2174 000 4245 7134 (@) Costof materials consumed 000 000 000 0.00 0.00 0.00 () Purchase of stock-in-trade 000 0.00 000 000 0.00 000 © Changes in inventories of finished goods, 000 0.00 000 000 000 000 [w ork-in-progress and stock-in-trade 000 (d) Employee benefits expense 045 137 0.00 1.82 0.00 138 |(¢) Finance Cost 0.05 0.00 003 005 006 0.09 () Depreciation and amortisation cxpense 000 000 000 000 000 000 (2) Other expenses 0.16 596 2.10 6.12 7.10 871 [Total expenses 065 733 213 798 716 1018 3 |Profit/ (Loss)before exceptional and ©065) @33) 1961 (7.98) 3529 6115 |extraordinary items and tax (Il - IV) 4 |Exceptional items 0.00 25221 000 25221 000 0.00 5 [Profit/ (Loss) before extraordiniatremys (065) (259.54) 1961 (260.19) 3529 6115 jand tax (V - VI) 6 [Tax expense - Provision for taxation |Current Tax - Provision for taxation 0.00 0.00 0.00 0.00 0.00 0.00 |D eferred Tax 7 [Net Profit/ (Loss) for the period (065) (259.54) 1961 (260.19) 3529 6LIS 8 [Other Comprehensive Income/(Loss) (aet 000 000 0.00 000 000 0.00 jof tax) 9 [Total Comprehensive Income/(Loss) for ©065) (259.54) 1961 (260.19) 3529 6115 the period 10 [Paid up Equity Share Capital (Face value 2400 2400 24.00 24.00 2400 2400 |of Rs. 10/- each) 11 [Earnings per equity share: (1) Basic ©27) (108.14) 817 (10841) 1470 2548 [2) Diluted ©027) (108.14) 817 (108.41) 1470 2548 o NIN: 0207 Notes: 1. The above unaudited financial results for the quarter and half year ended September 30,2026 have been reviewed by the Audit Comitice andits recommedation have been approved by the Board of Directors at s meeting held on 05th November,2026. 2. The Statutory Audofi thet coomparny has carreoudt Limited review of the financial results for the quartaenrd half year ended Sepiember 30.2026 i termus of Regulation 33 of the Securities and Exhchange Board of India (Listing Obligatioannsd Disclosure Requirement) Regulations, 2015, There is no qualifiction i the Limited Review Report issued for the said period. 3.The Main Business of the company is investment activity, hence there are no separate reportable segments. The figures for the previous periods have been regrouped wherever nece,s (os maake rthyem comparable with the current period 5. The Standalone Financial Results of the company for the 2nd Quarter ended 30th September, 2026 urc available on the Company's website ww.hemholdings.com and on the ‘website (www.bscindia.com) STANDALONE UN-AUDT Iel T: E 0 D2 2 F. I- N 2 A5 N1 C6 T2 A48 L8 , E REm Sa Ui L1t Tg S; ‘ c Fo Omp Rl i Ta Hn Ec e QL @B h US e A, m hK o Tu lr Edl i Ra n, g EM s Nu .m Dcb o Ea m Dt - 34 000 70 37 S0 e, M ta eh ma br ea r,s h 2t 0r 2a Stamenet Of Assets and Liability (Rs. In Lakhs) Particulars Standalone As at 30th Sept | As at 315t March nA s Cs ue rt rs e nt Assets Unaudited |Au d2 i026 t ed] Property Plant and Equipement — Capital Work In Progress . FiO I nt n ah t nee cn ir g i lI b n l At e se sn ag esi tsb sel e s A us ns de et rs Development -= - -E [ i) I Lnv oe wst ment - - iii) Other Financial Assets 40824 150= 0 2 OD te hf eer rr ne od T ca ux rA es ns te t As s( ene tt s) - [Total Non Current Assets 2820 2820 Cllmnl énls 436.43 17 [Showing first 8,000 characters — download PDF for full document]