Starlog Enterprises Limited informs the exchange regarding Financial Results (Consolidated and Standalone) for the quarter and half year ended September 30, 2026.

November 05, 2026 BSE Limited The Corporate Relationship Department P.J. Towers, 1st Floor, Dalal Street, Mumbai – 400 001 Scrip Code: 520155 Subject: Outcome of Board Meeting held on Thursday, November 05, 2026 Reference: Disclosure under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”) Dear Sir/Madam, Further to our intimation dated November 2, 2026, and pursuant to Regulation 30, 33 and other applicable regulations of the Listing Regulations, we hereby inform you that the Board of Directors (“Board”) of Starlog Enterprises Limited (the “Company”), at its meeting held today i.e., Thursday, November 05, 2026, inter-alia, has: i. considered and approved the Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended September 30, 2026; and ii. took on record the Limited Review Reports issued by the Statutory Auditors of the Company on the Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended September 30, 2026. A copy of the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026, as approved by the Board, along with the Limited Review Reports thereon, is enclosed herewith as “Annexure A”. The meeting of the Board of Directors of the Company commenced at 04:21.P.M. IST and concluded at 4:34 P.M. IST. We request to you to kindly take the above information on record. Thanking You, Yours faithfully, For Starlog Enterprises Limited Kashish Kesharwani Company Secretary & Compliance Officer Encl: As above STARLOG ENTERPRISES LIMITED Registered Office: 501, Sukh Sagar, N. S. Patkar Marg, Mumbai - 400007, Maharashtra, India Email: hq@starlog.in Tel +91 22 35742155 MSME: UDYAM-MH-18-0205650 I GIN: L63010MH1983PLC031578 Bhattacharya Das & Co. IND IA Chartered Accountants Independent Auditor's Limited Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors of Starlog Enterprises Limited. I. We have reviewed the accompanying statement of unaudited standalone financial results (The "Statement") of Starlog Enterprises Limited ('the Company') for the quarter ended September 30 ,2026 and year to date from April O1 , 2026 to September 30, 2026 attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 and 52 oft he SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations") 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 "Interim Financial Reporting ('Ind AS 34'), prescribed under section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion 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 Pe1for111ed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants oflndia. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of Material misstatement. A review is limited primarily to enquiries 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. The Company has shown investments of Rs. 12.01 Crore in South West Port Limited ("SWPL") which is equivalent to 26% of equity capital of the SWPL. As against this, the financial statements of the SWPL show the shareholding of the Company as 10% of its equity capital only. The differential 16% has been being transferred by SWPL in its financial statements from the name of the Company to certain entities who are having credit balances with the Company towards advance given for purchase of shares of SWPL. However, the Company has continued to show investment at original cost and original number of shares in its standalone financial statements on the ground that it has not been provided with necessary approvals by SWPL to justify the change in shareholding. 5. We draw attention to the fact that Axis Bank Limited, a lender of Kandla Container Terminal Private Limited (a subsidiary of the Company), has obtained a Recovery Certificate ("RC") from '(A the Hon'ble Debts Recovery Tribunal, Mumbai ("DRT") for an amount of 6,627.20 lakhs based on <,~'r--R ct Shortfall Undertaking furnished by the Company. An appeal was preferred by the Company ,.A ._.. .~ (0'I :~:c 30y 1 o11: E. • .; , II '!1 fR\-1· !i;1/ Head Office: 22, R.N. Mukherjee Road, 3rd Floor, Kolkata - 700 001. ~ bai Office : Office No. 405, The Central, Shell Colony Road, Chem bur (E), Mumbai -400 071. ;pZtRrn r,.,cc<:JP • Ph : 022-2522 1233 • Mail Id: audit@cabdnc.com and Manish@cabdnc.com against the said RC before the Hon'ble Debts Recovery Appellate Tribunal, Mumbai ("DRAT") along with Interim Application(s) seeking waiver of pre-deposit, condonation of delay and stay of the recovery proceedings. Also, a separate Appeal was filed before the Hon 'ble DRAT challenging the dismissal of Miscellaneous Application seeking initiation of criminal proceedings against Axis Bank Limited on account of pe1jury. Further, the Company has challenged the order passed in the Interim Application seeking waiver of pre-deposit by filing Writ Petition ("WP") before the Hon'ble Bombay High Court ("BHC"). Notably, the Hon'ble BHC has extended the time for making the pre-deposit pending adjudication of the said WP. The matter is sub judice. 6. Based on our review conducted as above, except for the possible effects of our observations in paragraphs 4 and 5 above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited standalone financial results prepared in accordance with the applicable accounting standard and other recognized 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 Requirement) Regulation ,2015 including the manner in which it is to be disclosed , or that it contains any material misstatement. For Bhattacharya Das & Co. Chartered Accountants ICAI FRN: 307077E Pulkit Goyal (Partner) M.N.no. 436460 1-G4 ~ G4 Go ~~t ·1 v o i -·.:tL~ uDIN: Place: Mumbai Date: 5t1, November 2026 Starlog Enterprises Limited 501, Sukh Sagar, N. S. Patkar Marg, Mumbai -400007, India CIN: L63010MH1983PLC031578 UDVAM Registration Number: UDYAM-MH-18-0205650 PART II STATEMENT OF ASSETS & LIABILITIES FOR THE QUARTER AND HALF VEAR ENDED 30TH SEPTEMBER 2026 'f. In Lakhs As At 30.09.2026 As At 31.03.2026 Particulars (Unaudited) (Audited) ASSETS (1) Non Current Assets (a) Property, Plant and Equipment 968.26 1,148.62 (b) Investment Property 679.93 679.93 (c) Financial Assets (i) Investments 7,643.96 7,483.96 (ii) Other Financial Assets 73.47 69.65 (d) Other non-current assets 335.11 309.99 Total Non-Cm·rent Assets 9,700.72 9,692.14 (2) Current Assets (a) Financial Assets (i) Trade receivables 316.37 398.23 (ii) Cash and cash equivalents 6.79 109.56 (iii) Bank balances other than Cash and Cash Equivalents 159.54 157.80 (iii) Loans 726.64 833.93 (iv) Others financial assets 17.85 63.68 (b) Other current assets 442.11 448.98 Assets classified as held for sale 90.06 90.06 Total Current Assets 1,759.36 2,102.24 TOT [Showing first 8,000 characters — download PDF for full document]