We wish to inform you that the Board of Directors of the Company in their Meeting held today i.e. Thursday, 05th September, 2026, in which, interalia, considered and approved the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended 30th September, 2026, along with the Statement of Assets and Liabilities, Cash Flow Statements and Limited Review Reports issued by the Statutory Auditors.

STARLINEPS ENTERPRISES LIMITED CIN: L14101GJ2011PLC065141 Regd. Off: Office No. 805, Solaris Bay View, Near Iscon Mall, Piplod, Surat-395007, Gujarat, India. Contact No: +91-7574999004 Email ID: info@starlineps.com Website: www.starlineps.com 05th September, 2026 The Corporate Relations Department BSE Limited P. J. Towers, Dalal Street, Mumbai-400001, Maharashtra Scrip Code: 540492 Subject: Outcome of Board Meeting of the StarlinePS Enterprises Limited (“Company”) Dear Sir/Madam, Pursuant to Regulation 30 of the SEBI Listing Regulations, we wish to inform you that the Board of Directors of the Company in their Meeting held today i.e. Thursday, 05th September, 2026, in which, interalia, considered and approved the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended 30th September, 2026, along with the Statement of Assets and Liabilities, Cash Flow Statements and Limited Review Reports issued by the Statutory Auditors. The said Financial Results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting. The said meeting of the Board of Directors commenced at 03:00 p.m. and concluded at 04:50 p.m. The above information shall also available on the website of the Company at www.starlineps.com. Kindly take the same on your record. Thanking you, Yours faithfully, For StarlinePS Enterprises Limited Madhuriben Chhatrola Company Secretary & Compliance Officer ACS: 74197 Encl.: As above Shah & Shah CHARTERED ACCOUNTANTS Limited Review Report on Unaudited Quarterly and Year to date Standalone Financial Results of STARLINEPS ENTERPRISES LIMITED pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. To the Board of Directors of STARLINEPS ENTERPRISES LIMITED 1. We have reviewed the accompanying Statement of Unaudited standalone Financial Results of STARLINEPS ENTERPRISES LIMITED (“the Company”) for the quarter ended September 30, 2026 (“the Statement”) attached herewith being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 2. The 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 (Ind AS 34) “Interim Financial Reporting” prescribed under section 133 of Companies Act, 2013 read with rule 3 of Companies (Indian Accounting Standards) Rules, 2015, as amended, read with relevant rules issued thereunder 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 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 ptan and perform the review to obtain moderate assurance as to whether the Statement is free of 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 stated above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with applicable Indian Accounting Standards and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement For Shah & Shah Chartered Accountants (Firm Registration Number 131527W) Tejas C. Shah Partner Date: November 5, 2026 Membership No 135639 Place: Ahmedabad UDIN: 26135439 BR > A¢ UV133O Page 1 of 1 207, Samedh, Besides Associated Petrol Pump, C. G. Road, Ahmedabad-380006 | +91 79 4030 7519 | www.shahandshahca.com STARLINEPS ENTERPRISES LIMITED CIN: L14101GJ2011PLC065141 Regd. Off: Office No. 805, Solaris Bay View, Near Iscon Mall, Piplod, Surat-395007, Gujarat, India. Contact No: +91-7574999004 Email ID: info@starlineps.com Website: www.starlineps.com Statement of Unaudited Standalone Financial Results for the Quarter and Half year ended 30t September, 2026 (INRin Lacs) Quarter Ended Half Year Ended Year Ended - Particulars 30-5ep26 | 30-un26 | 30-5ep-25 30-5ep-26 30-5ep25 | 31-Mar-26 Unaudited | Unaudited | Unaudited Unaudited Unaudited Audited Continuing operations | Revfreom noperuatieons 1,957.04 201722 3,685.95 397426 4,943.02 9,744.23 IIl l TO ot th ae lr ii nn cc oo mm ee 223 717 4. 55 40 2010 7. 20 20 3,6850 .. 90 61 423 917 1. 75 60 49430. 00 42 981 726 0. 52 29 IV EXPENSES (a) Purocf shtocakins treade 41184 228249 323903 269434 464079 818035 (b) Direct Expenses 18069 12425 304.94 308 14303 (c) Changes in inventories of finished goods, stock-in- trade and work-in-progress 137994 (479.53) 18644 900.40 (109.66)| 63570 (d) Employee benefit expense 831 798 638 1628 1627 3127 (e) Finance Cost 1963 1099 1585 3062 2065 275 (] Depreandc 2miortaisattioin exopennse 2 143 109 355 219 534 (g) Other expenses 7831 1698 3579 9530 5191 16238 Total Expenses 2,08084 196459 348518 4,005.03 462523 9,190.82 v Profit/(Loss) before Exceptional ite&m tsax 193.70 5263 200.78 2633 317.81 67970 VI Bxceptional items (52936), VI Profit/(Loss) before tax 19370 5263 200.78 2633 31781 15034 VI Tax Expense (a) Currenttax 4800 1315 4361 6L15 7261 3940 (b) Deftaxe liabrilitry / (eassedts) 47| an (0.85) (€) Tax reltao etarliier nyegars - - - Total tax expense 5271 1315 4351 65.86 7261 3855 X Profit/(Loss) after tax from continuing operations 140.99 3948 157.07 18047 25,20 1179 X_ Profit/f(orL tohes yse)ar 14099 3948 15717 18047 2520 1179 (5 NexGaionn Fair Value of FVOC Equity e e instruments (i meome ax elating o tems that willnot be aeol o reclassified to profiotr loss X|__Total other comprehensive income 2056 - - 2056 - Xil_Total comprehensive incoform tehe year 16155 3948 157.07 201.03 2520 1179 XIl_Equity Share Capital (Face Valofu Res.1 each) 4,309.66, 4,309.66, 2593.80) 4,309.66) 2,593.80) 430966 Ba&s diilutced earnings per share of face value of Rs. 1 each AV fuly paid up. a) Basic 003 001 008 004 012 003} (b) Diluted 003 001 008 004 012 002 Cont..2. STARLINEPS ENTERPRISES LIMITED CIN: L14101GJ2011PLC065141 Regd. Off: Office No. 805, Solaris Bay View, Near Iscon Mall, Piplod, Surat-395007, Gujarat, India. Contact No: +91-7574999004 Email 1D: info@starlineps.com Website: www.starlineps.com Notes: I'he above Unaudited Standalone Financial Results of the Company for the quarter and half year ended 30" September, 2026 has been prepared inaccordance with the Indian Accounting Standards (‘Ind AS’) as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting standards) Rules, 2015 as amended from time to time and other relevant provisions oft he Act. The Company is engaged in the business of trading of diamonds & jewellery. Hence, there is no separate reporting segment in terms ofI ndian Accounting Standards 108. [ The above Unaudited Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 05" November, 2026. The Auditor of the Company has carried out a “Limited Review" of the above Unaudited Standalone Financial Results for the quarter and half year ended 30" September, 2026 under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Pursuant to approval of the Members granted on 25™ September, 2025 in 14" [Showing first 8,000 characters — download PDF for full document]