financial result for the second quarter ended on 30.09.2026

BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai– 400 001 Scrip Code: 509053 Sub: Submission of Unaudited Financial Results Dear Sir / Madam, Pursuant to the Regulation 33 of Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulation, 2015 (Listing Regulations), the Board of Directors at their meeting held on Thursday, 5th November 2026 at the Registered office of the Company. The Board transacted and approved following matters: 1. The Unaudited Standalone and Consolidated Financial Results of the Company for the Second Quarter ended 30th September, 2026, pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015. 2. Approved the Limited Review Report on the Unaudited Financial Results of the Company for the Second Quarter ended 30th September, 2026. Kindly take the same on the record. Thank you. Yours faithfully, FOR BANAS FINANCE LIMITED Prajna Prakash Naik Company secretary & Compliance Officer DATE: 05.11.2026 BANAS FINANCE LIMITED Regd. Off.: E-109, CRYSTAL PLAZA, NEW LINK ROAD, ANDHERI (W), MUMBAI -400 053 Email - banasfin@gmail.com | Website: www.banasfinance.wordpress.com CIN:L65910MH1983PLC030142 UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER 2026 BSE CODE : 509053 Quarter Ended Half Year Ended Year Ended PARTICULARS No. 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited (Rs. In Lakhs except EPS) 1Income A. Revenue from operations (i) Interest Income from Loan 3 4.160 1 2.339 3 6.035 46.499 67.608 8 5.525 (ii) Interest Income from Securities 7 0.742 0 .685 6 3.406 71.428 130.369 1 54.807 (iii) Sale of shares & Securities 3 88.669 1 51.442 9 74.607 540.110 1788.146 3 ,512.373 (iv) Income/Loss from Future & Options 1 10.897 1 11.811 1 11.807 222.708 261.934 7 73.331 (v) Income/Loss from Speculation Business ( 0.176) 0 .097 2 .219 ( 0.079) 2.407 7 .508 (vi) Bad Debts Recovered - 7 .652 7.652 - - (vii) Sale of Commodity - - - - - 1 ,083.250 (viii) Interest income from Bank deposits 1 1.632 1 5.120 1 3.138 2 6.75 2 6.52 1 06.365 Total Revenue From Operations (A) 6 15.924 299.144 1201.211 915.068 2276.985 5723.158 B. Other Income (i) Dividend Income 4 .586 0 .268 1 5.382 4.855 16.178 3 3.753 (ii) Other Income 0 .000 0 .000 ( 0.000) 0.001 0.005 1 0.105 (iii) Net Gain on sale of investment 4 .720 - - 4 .720 - 1 82.656 Total Other Income (B) 9 .307 0.269 15.382 9.576 16.182 226.514 Total Income (A+B) 6 25.231 299.413 1216.594 924.644 2293.168 5949.672 2Expenses Purchases of shares and Securities 3 57.611 2 03.260 1 ,414.764 5 60.871 2 ,235.126 3 ,096.141 Changes in inventories of shares and Securities 2 9.555 ( 159.654) ( 377.135) ( 130.099) ( 394.492) 1 ,144.188 Employee benefit expenses 7 6.154 6 8.243 7 1.011 1 44.396 1 51.037 2 87.145 Finance costs 0 .000 0 .034 0 .198 0 .026 1 .313 1 9.810 Depreciation, depletion and amortisation expense 0 .299 0 .299 0 .299 0 .599 0 .597 1 .197 Net loss on fair value changes on Investment - - - - - - Provision made ( 108.041) ( 124.817) ( 155.620) ( 232.858) ( 496.055) ( 1,005.549) Bad Debts - - 2 .063 - 4 53.247 9 96.835 Other Expenditure 1 6.529 2 5.333 2 8.191 4 1.939 4 0.641 1 70.055 Total Expenses 372.107 12.698 983.771 384.874 1,991.414 4,709.822 4Total profit before exceptional items and tax 253.124 286.715 232.822 539.770 301.754 1,239.850 Exceptional items - - - - - - Total profit before tax 253.124 286.715 232.822 539.770 301.754 1,239.850 5Tax expense Current tax - - - - - 4 0.801 Deferred tax - - - - - 5 26.833 Tax of earlier years - - 1 0.150 - 1 0.150 9 .688 Total tax expenses - - 1 0.150 - 1 0.150 5 77.322 Net Profit Loss for the period from continuing 6operations 253.124 286.715 222.673 539.770 291.604 662.528 7 Other Comprehensive Income/(Loss) 2 53.124 2 86.715 2 22.673 5 39.770 2 91.604 6 62.528 (i) Fair value changes of the equity instruments through OCI 1 84.745 2 ,647.637 7 10.605 2 ,832.382 1597.063 ( 5,303.328) Income tax relating to items that will not be re-classified (ii) to profit or loss - - - - - 1 ,213.401 8Total Comprehensive Income for the period 4 37.869 2 ,934.352 9 33.278 3 ,372.152 1 ,888.667 ( 3,427.398) 9Details of equity share capital Paid-up equity share capital (8,95,77,673 Shares of Rs. 10/- each) 8 ,957.767 8 ,957.767 8 ,957.767 8 ,957.767 8 ,957.767 8 ,957.767 Face value of equity share capital 1 0.000 1 0.000 1 0.000 1 0.000 1 0.000 1 0.000 10Reserves excluding revaluation reserve 7 ,967.396 7 ,529.595 - 7 ,967.396 - 4 ,595.243 11Earnings per share Basic earnings per share 0 .489 0 .320 0 .249 3 .765 0 .326 0 .740 Diluted earnings per share 0 .489 0 .320 0 .249 3 .765 0 .326 0 .740 Notes 1 The above Unaudited standalone financial results, have been prepared in accordance with the Indian Accounting Standards (lnd AS), the provisions of the Companies Act, 2013 and guidelines issued by the Securities and Exchange Board of India, reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 5th November 2026 2 These financial results have been prepared in accordance with the requirements of Regulations 33 and Regulations 52 read with Regulation 63 of the listing regulations, and is in conformity with the applicable Indian Accounting Standards (‘Ind AS’) prescribed under Section 133 of the Companies Act, 2013 (the Act’), read with relevant rules issued there-under, and other accounting principles generally accepted in India. 3 Currently, the Company operates only in the Finance Activity segment. However, since the Company had two reportable segments, namely Finance Activity and Commodity Trading Activity, in the previous financial year, segment-wise results have been presented for comparative purposes. 4 The figures for the previous periods / year are re-classified / re-arranged / re-grouped , wherever necessary, to confirm current period presentation. 5 During the last year of FY 2025–26, the Company changed its accounting policy for the classification of certain investments from FVTPL to FVOCI, based on a revised business model assessment and management’s intention, in compliance with the applicable provisions of Ind AS 109. Accordingly, for comparative purposes, the figures as at Sepetember 2025 have been regrouped/reclassified to give effect to the revised classification 6 This Result is available on company Website www.banasfinance.wordpress.com as well as BSE website www.bseindia.com 7 Investor Complaint for the Quarter Ended 30/09/2026. Opening - 0, Received -0, Resolved -0,Closing -0. FOR BANAS FINANCE LIMITED TANU AGRAWAL PLACE : MUMBAI CEO & DIRECTOR DATE : 05/11/2026 DIN:00290966 BANAS FINANCE LIMITED Regd. Off.: E-109, CRYSTAL PLAZA, NEW LINK ROAD, ANDHERI (W), MUMBAI -400 053 Email - banasfin@gmail.com | Website: www.banasfinance.wordpress.com CIN:L65910MH1983PLC030142 UNAUDITED STANDALONE SEGMENT RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30th SEPTEMBER 2026 BSE CODE : 509053 (Rs. In Lakhs) Quarter Ended Half Year Ended Year Ended PARTICULARS No 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 Segment Revenue (a) Income from CommodityTrading Business - - - - - - (b) Income From Finance Business 6 15.924 2 99.144 1 ,201.211 9 15.068 2 ,276.985 5 ,723.158 (c) Other Operating Income 9 .307 0 .269 1 5.382 9 .576 1 6.182 2 26.514 Total Income from Operation 6 25.231 2 99.413 1 ,216.594 9 24.644 2 ,293.168 5 ,949.672 2 Segment Results Profit/ Loss Before Tax and Interest from Each Segment (a) Segment- Commodity Trading Business - - - - - - (b) Segment- Finance Business 2 43.817 2 86.446 2 17.440 5 30.194 2 85.571 1 ,013.336 Total 2 43.817 2 86.446 2 17.440 5 30.194 2 85.571 1 ,013.336 Less :(i) Other unallocable Expenditure net off - - - - - - Add :(ii) Un-allocable income 9 .307 0 .269 1 5.382 9 .576 1 6.182 2 26.514 Total Profit Before Tax 2 53.124 2 86.715 2 32. 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