Newspaper Advertisement publication of Standalone and Consolidated unaudited financial results for the quarter and half year ended 30th September, 2026.

GARUDA™ Registered Office : i A~201, 2nd Floor, Fortune 2000, Construetion & ‘\6/ F C-3 Block, Bandra Kurla Complex, GARUDA Bandra (East), Mumbai — 400 051 Cont: 02a2-c35t72 24/5 79663 5174 Engineering Limited Email : compliance@garudaconstructionengineering.com CIN NO. L.45400MH2010PLC207963 Web site : www.garudaconstructionengineering.com (Formerly Known as Garuda Construction and Engineering Private Limited) Date: 05 November, 2026 BSE Limited National Stock Exchange ofI ndia Limited Phiroze Jeejebhoy Towers “Exchange Plaza” Dalal Street Bandra-Kurla Complex, Bandra (East) Mumbai - 400 001 Mumbai - 400051 Scrip Code (BSE): 544271 Symbol: GARUDA Dear Sir/Ma’am, Sub: Newspaper Advertisement publication of Standalone and Consolidated Unaudited Financial Result for the Quarter and Half Year ended 30t September, 2026. Pursuant to Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, please find enclosed copies of the newspaper advertisement pertaining to Standalone and Consolidated Unaudited Financial Result for the Quarter and Half Year ended 30th September, 2026. The advertisements were published in English and Marathi newspapers on 05" November, 2026. 1. Free Press Journal — English 2. Navshakti — Marathi The advertisement copies are also being made available in the Company’s website, at https://garudaconstructionengineering.com You are requested to kindly take the same on record. Thanking you, Yours faithfully, For Garuda ion and Engjneering Limited Pravin Kumar(Bxijendra Kumar Agarwal Managing Directorand Chairman DIN: 00845482 www.freepressjournal.in THE FREE PRESS JOURNAL Mumbai, Thursday, November 5, 2026 ISHWARSHAKTI HOLDING & TRADERS LIMITED CIN : L51100MH1983PLC030782 REGISTERED OFFICE: 5TH FLOOR, SEKSARIA CHAMBERS, 139, NAGINDAS MASTER ROAD, FORT, MUMBAI:400001 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE SECOND QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER 2026 (`in Thousand ) (Except Earning Per Share ) Sr. Quarter Ended Half year Ended Quarter Ended No. PARTICULARS 9/30/2026 9/30/2026 9/30/2025 Unaudited Unaudited Unaudited 1 Total Income from Opera琀ons (Net) (Refer Note 4 below) 2,477.09 6,412.81 8,349.93 2 Net Pro昀t / (Loss) for the Period (before Tax and Extraordinary items) (1,188.19) 748.35 6,382.47 3 Net Pro昀t / (Loss) for the Period before Tax (a昀er Extraordinary items) (1188.19) 748.35 6382.47 4 Net Pro昀t / (Loss) for the period a昀er Tax (a昀er Extraordinary items) (1,278.30) 400.75 4,580.15 5 Total Comprehensive Income for the period [ Comprising Pro昀t for the (2,487.60) (803.84) 4,589.46 period (a昀er tax) and other Comprehensive Income (a昀er tax) ] 6 Paid-up equity share capital (Face value of ` 10/- each) 14,400.00 14,400.00 14,400.00 7 Reserves excluding revalua琀on reserves (as shown in the Audited Balance - - - Sheet of previous year) 8 Earnings per share (of ` 10/- each) (not annualised) Basic (0.89) 0.28 3.18 Diluted (0.89) 0.28 1.70 Notes: 1 The above is an extract of the detailed format of Standalone Unaudited Financial Results of the Company for the Se ond Quarter and Half year ended 30th September,2026 昀led with the Stock Exchange under Regula琀on 33 of the SEBI (Lis琀ng Obliga琀ons and Disclosure Requirements) Regula琀ons, 2015. The full format of the Quarterly and Half Yearly Results of the Company are posted on Company's website (www.ishwarshak琀.com) and on the Stock Exchange website (www.bseindia.com) where the Company’s shares are listed. 2 The 昀nancial results were reviewed by the Audit Commi琀ee and approved by the Board of Directors in their mee琀ng held on 04th November, 2026. The 昀nancials results are prepared in accordance with the Indian Accoun琀ng Standards (IndAS) as prescribed under Sec琀on 133 of the Companies Act, 2013 and other recognised accoun琀ng prac琀ces and policies to the extent applicable. 3 D uring the year ended 31st march, 2026, the Company had implemented, for the 昀rst 琀me, the methodology of determining the carrying value/fair valua琀on of investments in Associates namely “Seksaria Industries Private Limited” and “Seksaria Confec琀onaries Private Limited” based on the Net Asset Value (“NAV”) of the respec琀ve Associate en琀琀es in accordance with the applicable principles of Indian Accoun琀ng Standards (IND AS). 4. The fair value of the unquoted equity investment in “Seksaria Industries Private Limited” and “Seksaria Confec琀onaries Private Limited” has been measured based on the Net Asset Value as per the Audited Financial Statements for the year ended 31st March, 2026. 5. The Hon. Na琀onal Company Law Tribunal, Mumbai Bench vide its order dated 10th April, 2024 had approved the Scheme of Arrangement of Seksaria Industries. Private Limited (“Demerged Company No.1”) and Seksaria Agritech Private Limited (“Resul琀ng Company No 1”) and Ishwarshak琀 Holdings & Traders Limited. (“Demerged Company no.2”) with Seksaria Finance Limited (“Resul琀ng Company No 2”) and their respec琀ve shareholders (“ the Scheme”). The appointed date in terms of the said Scheme is 1st April, 2021. Hence the results for the earlier quarters of 昀nancial year 2024-25 were presented a昀er giving e昀ect to the terms and condi琀ons men琀oned in the said scheme of Demerger. For Ishwarshak琀 Holding & Traders Limited Sd/- Vinay Seksaria Place : Mumbai Managing Director Date: November 4, 2026 (DIN:00116582) marathi.freepressjournal.in JéS>m H$ÝñQ´>³eZ A±S> B§{O{Z¶atJ {b{‘Q>oS> Omhra gyMZm grAm¶EZ … ¶w45400E‘EM2010nrEbgr207963 Am‘À¶m A{ebm§À¶m gyMZoZwgma, Amåhr lr. eaX eaU Am{U lr‘Vr. aoUy eaU, ho XmoKohr Zm|. H$m¶m©b¶ … 201, E qdJ, ’$m°À¶©yZ 2000, gr-3 ãbm°H$, dm§Ðo-Hw$bm© g§Hw$b, dm§Ðo (nyd©), ‘w§~B©-400051. E~rgr-1602, Amo~oam°¶ ñH$m¶ hmB©Q²>g grEMEg {b., ~°H$ amoS> bmoI§S>dmbm, Om°Jg© _hmamï´>, ^maV, 400051. 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A{bá EH${ÌV Imbr {b{hboë¶m n[a{eï>mV dU©Z Ho$boë¶m eoAg© Am{U OmJoda qH$dm ˶m§À¶m H$moU˶mhr g§nbobr {V‘mhr g§nbobo df© g§nbobr {V‘mhr g§nbobo df© ^mJmda, H$moUVmhr H$ama, {dH«$s, hñVm§VaU, JhmU, ^ma, YmaUm{YH$ma, ~moOm, ~jrg, Vn{eb 30.09.2026 30.06.2026 30.09.2025 31.03.2026 30.09.2026 30.06.2026 30.09.2025 31.03.2026 ‘¥Ë¶wnÌr¶ XoUJr, ‘wº$Vm, AXbm~Xb, A{Y^moJ h¸$, h¸$, H$amamVrb AQ>r d eVu, ^mS>oH$ama, (AboImn[a{jV) (AboImn[a{jV) (AboImn[a{jV) (boImn[a{jV) (AboImn[a{jV) (AboImn[a{jV) (AboImn[a{jV) (boImn[a{jV) ^moJdQ>çmMm h¸$, A{^hñVm§H$Z, ^mS>onÅ>m, Cn^mS>onÅ>m, brìh A±S> bm¶gÝg, ^mJrXmar XñV, àdV©ZmVyZ ‘hgyb 17,158.91 17,538.17 11,645.62 53,071.52 17,158.91 17,538.17 11,649.16 53,071.52 H$O}, dmna, H$ãOm, {d^mOZ, ݶmg, dmagmh¸$, WH$sV H$a Am{U/qH$dm AmH$maUr, OmdH$ IM© AndmXmË‘H$ ~m~t Am{U H$anyd© Z’$m 5,404.48 5,577.29 3,629.47 16,416.92 5,402.61 5,575.13 3,627.10 16,407.60 d XoI^mb, Oár, ‘ZmB© AmXoe, hþHy$‘Zm‘m, AmXoe, {ZdmS>m, àb§{~V ݶm¶mb¶rZ dmX H$anyd© Z’$m 5,404.48 5,577.29 3,629.47 16,416.92 5,402.61 5,575.13 3,627.05 16,407.55 Am{U/qH$dm ‘yi XñVEodO ˶m§À¶m H$ãOmV Agë¶m‘wio qH$dm Aݶ H$moU˶mhr àH$mao qH$dm H$mbmdYr H$[aVm Z’$m 4,062.36 4,155.53 2,714.49 12,254.11 4,060.49 4,153.37 2,712.08 12,244.73 H$moU˶mhr ñdê$nmV H$moUVmhr Xmdm, ‘mJUr, {hñgm, h¸$, hþÔm Am{U/qH$dm ñdmañ¶ Agboë¶m H$mbmdYr H$[aVm EHy$U gd©g‘mdofH$ CËnÞ 4,062.36 4,155.53 2,714.49 12,250.10 4,061.36 4,154.48 2,713.24 12,245.32 gd© 춺$tZm ¶mÛmao {dZ§Vr H$aʶmV ¶oVo H$s, ˶m§Zr Aem Xmì¶m~m~V à‘m{UV g˶ àVr g‘^mJ ^mJ ^m§S>db 4,652.09 4,652.09 Agboë¶m H$mJXmonÌr nwamì¶m§gh, gXa {XZm§H$mnmgyZ 14 (Mm¡Xm) {Xdgm§À¶m AmV, Imbr ghr amIrd Am{U A{YŠ` 40,780.05 40,774.29 H$aUmè¶mg, Á¶m§Mo H$m¶m©b¶ 2 a [Showing first 8,000 characters — download PDF for full document]