Unaudited Financial Results for the quarter and half year ended on 30-09-2026

SHUBHAM POLYSPIN LIMITED (CIN: L17120GJ2012PLC069319) Registered Office: Block No. 748, Saket Industrial Estate, Nr. Kaneria Oil Mill, Jetpura- Basantpura Road, Village: Borisana, Tal-Kadi Dist:-Mehsana-382728 (Gujarat) Tele No.: 9998556554 E-mail Id: ankit@shubhamgrp.co Website: www.shubhampolyspin.com 5th November, 2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400001 Company Code No. 542019 Dear Sir, Sub: Submission of Unaudited Financial Results for the Quarter ended on 30th September, 2026 With reference to our letter dated 24th October, 2026 informing the date of Meeting of the Board of Directors and pursuant to Regulation 33 and Regulation 30 read with Para- A of Part -A of Schedule III of the SEBI (LODR) Regulations, 2015; please note that the Board of Directors in their meeting held today, have approved the Unaudited Financial Results for the quarter ended on 30th September, 2026. The meeting of Board of Directors of the Company commenced at 5.00 p.m. and concluded at 6.00 p.m. We are enclosing herewith copy of the said Unaudited Financial Results along with the Limited Review Report pursuant to SEBI Circular CIR/CFD/CMD/56/2016 dated 27th May, 2016. In terms of Regulation 32(1) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with the Guidance Note as per SEBI circular dated 3rd May, 2018, we hereby undertake that there is no deviation/variation in utilization of issue proceeds. Please take note of the same. Thanking you, Yours faithfully, For SHUBHAM POLYSPIN LIMITED ANKIT ANIL SOMANI MANAGING DIRECTOR (DIN: 05211800) Encl: As above IN D I A JAIN P.C. AND ASSOCIATES Charterd Accountant LIMITED REVIEW REPORT The Board of Directors SHUBHAM POLYSPIN LIMITED ViI.: Borisana, Taluka-Kadi, Dist: Mehsana We have reviewed the accompanying statement of Unaudited Financial Results of SHUBHAM POLYSPIN LIMITED for the period ended 30,h September, 2026; being submitted by the Company pursuant to Regulation 33 of the SEBI (LODR) Regulations, 2015. This statement is the responsibility of the Company's Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our review. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, Review of Interim Financial Information performed by Independent Auditor of entity issued by the Institute of . Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of Company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly; we do not express an audit opinion. . Based on our review conducted as above, nothing has corne 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) and other recognised accounting practices and policies, has not disclosed the information required to be disclosed in terms of Regulation 33. of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. . aranRanka .- Partner Place: Ahmedabad Membership N .: 136171 Date: 5'h November, 2026 Firm Reg. No. 126313W UDIN: 26136171NLBFJE4583 904, Ratnanjali Solitaire, Near ICICI bank, (§) 079 40072102, info@jainpc.com Jodhpur Village, Ahmedabad - 380015 SHUBHAM POLYSPIN LIMITED (CIN: L17120GJ2012PLC069319) Registered Office: Block No. 748, Saket Industrial Estate, Nr. Kaneria Oil Mill, Jetpura-Basantpura Road, Village: Borisana, Tal-Kadi Dist:-Mehsana-382728 (Gujarat) E-mail Id: ankit@shubhamgrp.co Website: www.shubhampolyspin.com STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED ON 30T SEPTEMBER 2026 (Amount in Lakhs) Particulars Qua rter ended on Half Year Half Year Year ended on ended on ended on 30/09/2026 30/06/2026 30/09/2025 30/09/2026 30/0912025 31103/2026 Unaudited Unaudited Unaudited (Unaudited) (Unaudited) (Audited) I Revenue from 1653.32 1264.34 1403.21 2917.66 2958.16 5117.56 Operation II Other Income 24.32 18.49 101.94 42.81 169.81 154.31 III Total Income (I + II) 1677.64 1282.83 1505.15 2960.47 3127.97 5271.87 IV Expenses Cost of Materials 1380.38 953.98 1168.60 2334.36 2527.36 4085.73 consumed Purchase of stock-in- - - - - - - trade Changes in inventories (50.95) 17.62 35.86 (33.33) 27.93 (44.05) of finished goods, Stock- in-trade and WIP Employee benefits 72.21 68.94 67.17 141. 15 126.91 258.88 expense Finance Costs 18.32 16.39 20.76 34.71 39.14 76.48 Depreciation and 33.52 33.12 31.22 66.64 61.50 119.69 amortisation expense Other Expenses 171.93 159.94 160.76 331.87 298.09 630.00 Total Expenses (IV) 1625.41 1249.99 1484.37 2875.40 3080.93 5126.73 V Profit/(loss) before 52.23 32.84 20.78 85.07 47.04 145.14 exceptional items and tax (I 11- IV) VI Exceptional Items - - - - - - VII Profit I (Loss) before 52.23 32.84 20.78 85.07 47.04 145.14 tax (V-VO VIII Tax expense: ( I) Current Tax 13.08 8.39 5.60 21.47 I I. 19 30.84 (2) Deferred Tax (2.64) 1.57 1.87 ( 1.07) 3.16 2.27 (3) MAT credit - - - - - - (4) Adiustment - - - - - 9.45 IX Profit (Loss) for the 41.79 22.88 13.31 64.67 32.69 102.58 period from continuing operations (VII-VIII) X Profit/(loss) from - - - - - - discontinued operations XI Tax expense of - - - - - - discontinued operations XII Profit/(loss) from - - - - - - Discontinued operations (after tax) (X-XI) XIII Profit/(loss) for the 41.79 22.88 13.31 67.67 32.69 102.58 period (IX+XIJ) ;f s: XIV Other Comprehensive Income A (i) Items that will not 0.35 - 0.45 0.35 0.45 1.61 be reclassified to profit or loss (ii) Income tax relating (0.09) - (0.11) (0.09) (0.11) (0.40) to items that will not be reclassified to profit or loss B (i) Items that will be - - - - - - reclassified to profit or loss (ii) Income tax relating - - - - - - to items that will be reclassified to profit or loss XV Total Comprehensive 42.05 22.88 13.65 64.93 33.03 103.79 Income for the period (XIII+ XIV)(Comprising Profit (Loss) and Other Comprehensive Income for the period) XVI Earnings per equity share (for continuing operation): (I) Basic (Adjusted) 0.35 0.19 0.11 0.54 0.27 0.86 (2) Diluted 0.35 0.19 0.11 0.54 0.27 0.86 XVII Earnings per equity share (for discontinued operation): (I) Basic & - - - - - - (2) Diluted - - . - - - XVIII Earnings per equity share(for discontinued & continuing operations) (1) Basic (Adjusted) 0.35 0.19 0.11 0.54 0.27 0.86 (2) Diluted 0.35 0.19 0.11 0.54 0.27 0.86 XIX Paid-up equity shares capital (Face Value Rs. 1212.20 1212.20 1212.20 1212.20 1212.20 1212.20 10/-each) XX Reserves excluding Revaluation Reserves as - - - - - 494.64 per Balance sheet of Previous accounting year Page 2 of5 SHUBHAM POLYSPIN LIMITED Cash Flow statement for the Quarter ended on 30th September, 2026 (Amount in Lakhs) Particulars Half Year ended on Year ended on 31 SI 30th September, 2026 March, 2026 A. Cash Flow From Operating Activities: Net Profit before taxation and Extra Ordinary Items 85.07 145.13 Adjustment For: Depreciation & Amortization 66.64 116.64 Gain on Fair Valuation of Derivatives (2.69) Gain on Lease Term ination - Finance Cost 34.71 76.48 Gain on Sale of lease Termination - Gain on Sale of PPE (0.19) (0.08) Interest Income (2.50) (7.24) Operating profit before Working Capital Changes 183.73 328.24 Decrease I(lnerease) in Trade Receivables (185.63) 16.06 Decrease /(Increase) in Inventories 41.15 (196.91) Decrease 1(lnerease) in Other Financial Assets (1.1 I) 50.72 Decrease I(lnerease) in Other Non-Financial Assets (110.63) (61.64) Increase I(Deerease) in Trade Payable (16.38) 10.41 Increase I(Deerease) in Current Financial liabi [Showing first 8,000 characters — download PDF for full document]