Unaudited Standalone & Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026

SC haAnndCd o mpaLniym ited ReqisOtfefrAie-cd2e2 7:n, Fd l oMoorh,aC no -OpeIrnadtuiEsvstetr NaietaweDl ,e l-h1i1 00I4n4d,i a. S.CHAND P:+91114 97138 00I F :+91114 97138 0I1E i: nfo@schaInwww d.gsrcohuanpd.!tcroomu p.com GROUP DatNeo:v em0b52e,0r 2 6 To To LisDteipnagr tment LisDteipnagr tment, BSELi mited NatiSotnoEacxlkc hoafnI gnedL iiam ited PhirJoezeej eTeobwheDoraysl S,at lr eet,E xchPalngaCez- aB1,l, o Gc,Bk a nKdrulara MumbMaaih,a ra4s0h0t0r0a1 CompBlaenxd(,rE Ma)u ,m bai, Maharashtra 400051 DeaSri r, ReU:n audsittaendd aanlcdoo nnes olfiindaantrceeidsa ulfol rtt hsqe u aratnehdra ylefa ern ded Septe3m0b2,e0 r2a 6l ownigtL hi miRteevdiR eewp ort Plefianseden cltohusene adu sdtiatneddaa ncldoo nnseo lfiindaanrtceeisdafoul rlt thqseu aarnthdea rl f yeeanrd Seedp te3m02b,0e 2ra6 l ownigtL hi miRteevdiR eewp ofroytros ur re fearnerdne cceo rds. Thersees ulctosnd eswrieaernrdede vibeywt heAedu dCiotm miatittt mesee e thienolgndN ovember 052,0 2a6nh da vbee eanp praonvtdea dko enrn e cboytr hdBe o aorfDd i reocftt hoCero sm paaitnt ys meethienolgndN ovem0b52e,0r 2 6. Pleasteh tanhtoLe ti em iRteevdiR eewp oirstssbu yeMi ds .W alker C&h CaoLn LdPi( oFki rm RegisNtor0.a0 t1i0o7n6 N/N5C0h0a0r1At3ce)cr,oe udn Sttaanttust,o ryo ftA hued iCtooomrnps a ny, thuen audsittaendda anlcdoo nnes olfiidnaatrneecdsi fouarllt t hsqe u aratnehdra lyfea ern ded Septe3m02b,0e 2ar6r w ei Utnhm odoipfiineido n. Requyeotsukot i ntdalnkyoe ot fte h aeb ove. ThanYkoiun.g YouSrisn cerely, FoSrC hanAd ,.._,,.. ......L.i m,i..t ed Jagdee CompaSneyc reta MemberNsohA:i1 p5 028 AddreAs-s22:7nd ,F loor, MohaCno -operativEes tIantdeu,s trial NewD elhi-110044 Encalsa bove CINNo L.2 2219DL1970PLC005400 Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of S Chand And Company Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of S Chand And Company Limited (‘the Company’) for the quarter ended 30 September 2026 and the year to date results for the period 01 April 2026 to 30 September 2026, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’). 2. The Statement, which is the responsibility of the Company’s management and approved by the Company’s 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 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion 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 Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Rahul Kool Partner Membership No.: 425393 UDIN: 26425393IFUJOE8265 Place: New Delhi Date: 05 November 2026 Chartered Accountants 3,\ n.J.tA DDODlo mpaLnyl fflJt,u CorpoIrdaetneNt uimtbyLe 2r2:2 19DL1970PLC005400 Rfeisotffiecraeen cddo rpoorfaftAie-c 2e27:n,F d l ol\toorb,aC no -opeInn.dtuisEnts rtiaNatele.,wD el1h1i0 044 Te+l9:J1 l 4 971830 0F;a x+:91 114 97138 i0E 1- mniiolv:e stors@-scWheabnsdwigwtrweo.:us pt.hcaoomd;g roup.coru Stateomfse tnatn duanlaoundfiein latndrc eisafulol trthq seu aratnehdra y lefae rn d3e0Sd e pte2m0b2e6r �tinm illioo.!il Quaretuedre d Halyfe aern ded Yeare nded Partkulars 30S epte2m0b2e6r 30J un2e0 26 30S epte2m0b2e53r 0S epte2m0b2e63r 0 S epte2m0b2e5r 3 1M arc2h0 26 Unaudhed Unaudltrd Unaudited Unaudited Unauditt'd Audited Income I Rcvcfrmoemo perations 288.86 416.78 227.51 705.64 654.37 2,930.58 II Other income 41.41 26.8] 26.25 68.24 56.75 174.13 IllT otianrlo m(el +11) 330.27 443.61 253.76 773.88 711.12 3,104.71 I\"E xpen.ws Coosftpu blgoods/ismahlmai alsco nsum:xl 119.22 123.09 122.60 242.ll 232.57 954.19 Purchase ofs tock-in-trade 18.21 43.59 26.45 61.80 41.02 305.05 Changes iinn ventoofifrn iiessgood hsa:I a nds tock-in-trade 21.00 (35.27) (35.02) (14.27) (21.41) (96.83) Err.plbeneofyicct exspens es 183.65 182.34 178.89 365.99 352.69 760.16 Fimncecosts 12.89 13.18 13.29 26.07 27.74 72.29 Depreciatandi aotnro rtexipenssea tion 28.58 29.81 JI.II 58.39 61.82 138.32 Other expern,s 162.11 177.07 115.48 339.17 260.19 760.49 Totraxlp e(oIsVe)s 545.66 533.81 452.80 I0 79.46 954.62 2,893.67 V (Lospsr)ob/fe ifteo xnc epIttieoamnnsatd la ( xI ll-I\') 12151. 39 (90.201 (19.9041 1305.581 (243.501 211.04 VJ Exceptionali te(mr enofter7ea m8 ) 69.05 (Lospsr)ob/fe iftto ar(xeV -\1) 12151. 39 190.201 i19.9041 1305.581 12431, 50 141.99 \'IITIa exxp enses: -Currtenatx 14.79 -Tarxe lattcaoir nlygiea ar s 5.99 5.99 (5.63) -DefoTCdtax (45.84) 0.03 (59.92) (45.80) (76.60) 20.31 IX (Lospsr)of/fio ttrh pee rio(dV/IyIe-aVrU ]) t175l. 54 190.231 fl39.]21 12.65717 (166.901 112.52 X Othceorm prebeirnuciovmee A.( iI)t emstha tw irw:,ltlb er eclastsopi rfooifrledi o ts s Re-measurement gai(m/l ososndes efiruxl) benefit plans 7.75 (1.18) 6.17 6.57 6.33 10.63 (iIin)co met arxe ltaiott edons t hawti ooltlb er eclastspoir fiooedfirl t os s (1.99) 0.34 (1.79) (1.65) (1.84) (3.10) Totoatlhc eorm prehienncsonimevoeteft, a x 5.76 I.0814 4.38 4.92 4.49 7.53 XI (T (o Ltc oa po sl rm s op a)fr o'ioe d e ttb J hem ceD: orSo mf im pot\e nrh· bp , ee i nr nsi ciod ofov/( mretyI e hXe pe+a e Xr r) iy oeda/r ) (]69.78) (91.07) (134.74) (260.85) (162.41) 120.05 XII Paideq-uuisptyha rcaep i(tfaacevl a louf;\ete ach) 176.36 176.36 176.]6 176.]6 176.36 176.36 XIIIOther equity NA NA NA NA NA 8,398.88 XlV Earnpienergq su sihtay(r ien( tn)au nt nualised) l)B asic (4.98) (2.56) (3.94) (7.53) (4.73) 3.19 2)D iluted (4.98) (2.56) (3.)9 4 (7.53) (4.73) 3.18 3,aeeero n notest os neu naua1mta0Cln cr1�al1t s. :LSn anAdnd (." ompaLniym ited CorpoIrdaetneNt uimtbyeL r2:2 219DL1970PLC005400 Regisotffiecraeen dcd o rpoorffiactAee-: 2 27n,Fd l oMoorh,a Cno -opeIrnadtuisvEtesr tiNaaetlweD , e l1h1i0 044 Te+l9:11 14971380F0a;x+ :91 11 4971380E1- [Showing first 8,000 characters — download PDF for full document]