The Un Audited Results for the Quarter and Half Year Ended September 30, 2026 is enclosed.

Date:05th November, 2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400 001, MH, IN. BSE Scrip Code: - 531893 Sub: Outcome of Board Meeting Pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 we would like to inform that the Board of Directors in their meeting held on today, 05th November, 2026, has inter-alia considered and approved the following:- 1) Standalone un-audited financial results of the Company for the quarter and half year ended September 30, 2026 together with Auditor’s Limited Review Report thereon by the Statutory Auditor of the Company as per Regulation 33 of SEBI(LODR) Regulations, 2015; 2) Considered and approved all other businesses as per agenda circulated. Please note that the said meeting was held around 03:00 p.m. (IST) and closed at around 04:00 p.m. (IST). We hereby request you to take note of the same and update record of the Company accordingly. Kindly take note of the same and update on record of the Company accordingly. Thanking you. Yours faithfully, For, SAWACA ENTERPRISES LIMITED SHETAL SATISHKUMAR SHAH Managing Director DIN: 02148909 Encl.: As Above SHAH SANGHVI & ASSOCIA Chartered Accountants INDIA Limited Review Report LIMITED REVIEW REPORT OF THE UNAUDITED FINANCIAL RESULTS OF SAWACA ENTERPRISES LIMITED PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 FOR THE QUARTER ENDED 30TH SEPTEMBER,2026 The Board of Directors of Sawaca Enterprises Limited. We have reviewed the quarterly unaudited financial results of Sawaca Enterprises Limited for the quarter ended 30th September,2026 attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This Statement is the responsibility of the Company’s management and has been 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 34) 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 regulation. Our responsibility is to issue a report on these financial statements based on our review. 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.These standards require that we plan and perform the review to obtain Moderate assurance about whether the financial Statement is free of material misstatement. A review is limited primarily to inquire of Company personnel and analytical Procedure applies to financial data and thus provides less assurance then an Audit. We have not performed the Audit and accordingly we do not express an Audit opinion. o V3 Hotory Q 11th Floor AW Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results 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 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, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement For, Shah Sanghvi & Associates Date: 05/11/2026 (Chartered Accountants) Place: Ahmedabad F.R.N:.140107 Ravi Shah S ( Partner) N M.No. : 149091 UDIN: 2614909 11KJPGY30iL SAWACA ENTERPRISES LIMITED CIN: L74110GJ1994PLC023926 Statement of Unaudited Standalone Financial Results for the Quarter and Half Year ended 30 September 2026 (Rs. in Lokhs) Quarterended | Quarterended = Quarterended | Half year ended Half year ended Year ended 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) 2) ) (4) (5) (6) | Revenue from operations 198.68 31286 570.19 511.54| 1,417.05] 3,796.79 I |Other income: 70.33 152.55, 121.93 22288 168.49 216.27 W [Total income (1 +11) 269.01 465.41 692.13 73a.42| 1,585.55] 4,013.06 WV |Expenses (a) Purchases of stock-in-trade 197.98 309.39 571.63 507.37| 141031 3,752.24 (b) Changes in inventories of finished goods, work-in- progress and stock-in-trade ) i § 3 E (c) Employee benefits expense 6.37 637 4.85 12.74 9.70) 2364 (d) Finance costs 1160 9.47 129 2107 321 23.15 (e) Depreciation and amortisation expense 4.76 517 6.96 9.93 14.24] 29.69 (f) Other expenses 42.40 13.20 72.39 55.60 110.14) 17338 Total expenses (IV) 263.11 333.60 657.12 606.71] _ 1,547.61] 4,002.10 vV |Profit/ (loss) before exceptional items and tax (Il - IV) 5.90 121.81 35.00 127.71 37.93 10.96 VI |Exceptional items - - - k 3 - VII__|Profit / (loss) before tax (V- Vi) 5.90 121.81 35.00 127.71 37.93 10.96 VIl Tax expense (a) Current tax 5.63 9.95 - 15.58 1.08 35.15 (b) Deferred tax (4.90) 21.05 1551 16.15 13.00 1677 (c) Prior period tax - - - - - 0.20 Total tax expense 0.73 31.00 1551 31.73 14.09 52.12 IX__|Profit / (loss) for the period (VII - VIll) 5.17 90.81 19.49 95.98 23.84 (a1.16) X___|Other comprehensiincvoeme (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 A 1 B 3 Other comprehensive income, net of tax - - - B - ¥ XI__|Total comprehensive income for the period (IX +X) 5.17 90.81 19.49 95.98 2384 (41.16) XiI__|Paid-up equity share capital (face value Rs 1 each) 5,720.50| _ 572050| 5,72050] 5,720.50| 5720.50] 5,720.50 i |Other eauity (as per audited balance sheet of the 8261 previous year) XIV_|Earnings per equity share of Rs 1 each (not annualised for quarters / half year) (a) Basic (Rs) 0.0009 0.0159) 0.0030 0.0168 0.0040 (0.0072) (b) Diluted (Rs) 0.0009 0.0159 0.0030, 0.0168 0.0040) (0.0072) SAWACA ENTERPRISES LIMITED CIN: L74110GJ1994PLC023926 Statement of Assets and Liabilities as at 30 September 2026 (Rs. in Lakhs) Asat As at. Particulars. 30.09.2026 31.03.2026 (Unaudited) (Audited) ASSETS Non-current assets Property, Plant and Equipment 55.14) 64.57, Capital work in progress 3 - . Intangible assets under development Financial Assets Investments 620.51 402.21 Loans 4,341.26 3,834.17 Other financial assets = ¥ Deferred tax assets, net 15.91 33.08] Other non current assets - z| Total Non-current Assets 5,032.83 4,334.03 Current assets Inventories o Financial Assets Investments 2 " Trade receivables 727.38 1,512.10 Cash and cash equivalents 38.54 52.79 Bank balances other than above - - Loans - - Other financial assets 1.97 188 Other current assets 675.85 943.03 Total Current Assets 1,443.74 - 2,509.80 Total Assets 6,476.57 6,843.83 EQUITY AND LIABILITIES Equity Share Capital 5,720.50 5,720.50 Other Equity 177.57 82.61 Total Equity 5,898.06 5,803.11 Non-current liabilities Financial Liabilities Borrowings 63.50 59.66 Provisions & Deferred tax liabilities, net - Total Non-current liabilities 63.50] 59.66 Current liabilities Financial Liabilities Borrowings 284.11 310.55 Lease liabilities - - Trade payables - total outstanding dues of micro enterprises and small enterprises - - total outstanding dues of others 171.87 - 627.62 Other financial liabilities 4.00 0.36, Other current liabilities 0.84 3.86, Provisions 3.45 38.67 Current Tax Liabilities, net 50.73 “ Total Current liabilities 515.00 981.06 Total liabilities 578.50 1,040.72 Total Equity and Liabilities 6,476.57 6,843.83 SAWACA ENTERPRISES LIMITED CIN: L74110G)1994PLC023926 Cash Flow Statement for [Showing first 8,000 characters — download PDF for full document]