The Board of Directors in their Board Meeting held today, 6th Nov 2026 have approved the unaudited financial results for the quarter and half year ended on 30.09.2026

Date: 06.11.2026 To, To, To, Department of Corporate Metropolitan Stock Exchange The Calcutta Stock Services, of India Limited, Exchange, BSE Limited Vibgyor Towers, 4th floor, 7, Lyons Range, Kolkata Ground Floor, PJ Towers, Plot No. C6C, G Block, 700 001 Dalal Street, Fort, Opp. Trident Hotel, BKC, Mumbai 400 001 Bandra (E), Mumbai 400098, India BSE Script Code: 538787 MCX Script Code: GBFL CSE Script Code:17407 Sub: Outcome of Board Meeting: Ref: Regulations 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This is to inform you that the meeting of the Board of Directors of the Company was held today, Friday, 6th November 2026. The Board of Directors considered and approved Unaudited financial results for the quarter and half year ended on 30th September 2026. We herewith submit the Unaudited financial results for the quarter and half year ended on 30th September 2026 along with Limited Review Report issued by the Statutory Auditor of the Company. The Board meeting commenced at 12.10 pm and was concluded at 1.15 pm on the same day. Request you to take the same on records. With regards Thanking You. For Goenka Business & Finance Ltd. Yasin Gori Whole Time Director DIN: 08221979 INDEPENDENT AUDITOR’S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS OF GOENKA BUSINESS AND FINANCE LIMITED PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 FOR THE PERIOD ENDED 30th September, 2026 The Board of Directors, Goenka Business and Finance Limited. We have reviewed the accompanying statement of unaudited financial results of M/s Goenka Business and Finance Limited for the quarter ended 30th September, 2026 and the year to date results for the period 1 April 2026 to 30 September 2026 being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as modified by Circular No. CIR/CFD/FCA/62/2016 dated July 5, 2016. This 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 the Indian Accounting Standard (Ind AS) 34 on 'Interim Financial Reporting', prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued there under and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement 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 the Independent Auditor of the 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 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 Standards on Auditing 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. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards 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 Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement.. UDIN: 26138132EOCJPZ8253 For, V S S B & Associates Chartered Accountants Firm Registration No. 121356W Digitally signed by SHRIDHAR SHRIDHAR KANUBHAI SHAH KANUBHAI SHAH Date: 2026.11.06 12:34:04 +05'30' Shridhar Shah Date: 06/11/2026 Partner Place: Ahmedabad Membership No. 138132 GOENKA BUSINESS & FINANCE LIMITED CIN No. L67120WB1987PLC042960 Registered Office: 18, RABINDRA SARANI, PODDAR COURT, GATE NO. 4, 2ND FLOOR, ROOM NO.17 KOLKATA, WB 700001 UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER AND PERIOD ENDED ON 30th September 2026 (Rs. In lakhs) Quarter Ended Half Year Ended Year Ended Sr. No. Particulars 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 Un-Audited Un-Audited Un-Audited Un-Audited Un-Audited Audited (I) Revenue from Operations i Interest Income 9 05.13 923.95 445.16 1,829.09 861.70 2,119.32 ii Dividend Income 1 .49 0 .81 0 .25 2.30 0 .81 2 .41 iii Sale of Share/Service 2 ,029.83 1,516.72 2,695.57 3,546.55 3,063.77 13,579.77 Total Revenue from operation 2,936.45 2,441.48 3,140.98 5 ,377.94 3,926.28 15,701.50 (II) Other Income 0 .76 11.29 23.40 12.05 17.62 36.92 (III) Total Income (I+II) 2,937.21 2,452.77 3,164.38 5 ,389.99 3,943.90 15,738.42 Expenses (a) Finance cost 9 92.30 852.56 510.47 1,844.86 939.94 2 ,151.77 (b) Impairment on Financial Assets - - - - - - (c) Purchase of Stock in Trade 2 ,184.64 4,999.01 8,131.82 7,183.65 8,345.61 14,599.17 (d) Changes in Inventories of Finished Goods (533.20) (3,643.71) (5,281.40) (4,176.91) (5,259.65) (3,149.74) (e) Employee Benefit Expense 2 9.78 20.60 13.69 50.37 27.33 68.73 (f) Depreciation, Amortization and Impairment 0 .42 0.19 0.32 1.02 0.64 1.30 (g) Other Expense 2 38.44 181.63 26.90 419.66 170.10 1,425.61 (IV) Total Expenses (IV) 2,912.38 2,410.28 3,401.80 5 ,322.65 4,223.97 15,096.84 (V) Profit/(Loss) before Exceptional items and tax (III-IV) 24.83 42.49 (237.42) 6 7.34 (280.07) 641.58 (VI) Exceptional Items - - - - - - (VII) Profit/(Loss) before tax (V-VI) 24.83 42.49 (237.42) 6 7.34 (280.07) 641.58 Tax Expense Current Tax 3 3.73 31.52 0 .19 65.25 0 .51 180.98 Deferred Tax 0 .18 (0.12) ( 40.76) 0.06 ( 50.14) ( 0.05) (VIII) Total Tax Expense(VI) 33.91 31.40 (40.57) 65.31 (49.63) 180.93 (IX) Profit/(Loss) for the period from continuing Operations (VII-VIII) (9.08) 11.09 (196.85) 2.03 (230.44) 460.65 (X) Profit/(Loss) for the period (9.08) 11.09 (196.85) 2.03 (230.44) 460.65 (XI) Other Comprehensive Income - - - - - - Items that will not be reclassified to profit or loss - - - - - - i Re-measurement losses/(gain) on defined benefit plans - - - - - - ii Equity instruments through other comprehensive income 5 3.18 225.35 9 .59 278.53 6 2.56 1 8.19 iii Income Tax relating to items that will not be reclassified to profit or loss - - - - - - Total other Comprehensive Income(VIII) 5 3.18 2 25.35 9 .59 278.53 6 2.56 1 8.19 (XII) Total Comprehensive Income for the year 44.10 236.44 (187.26) 280.56 (167.88) 478.84 (XIV) Earnings per equity share of Rs.10 each Paid-up equity share capital 1,300.01 1,300.01 1,300.01 1,300.01 1,300.01 1,300.01 (1) Basic 0.34 1.82 (1.44) 2.16 (1.29) 3.68 (2) Diluted 0.34 1.82 (1.44) 2.16 (1.29) 3.68 GOENKA BUSINESS & FINANCE LIMITED STATEMENT OF ASSETS AND LIABILITIES (Rs. In lakhs) As at 30th As at 31st Particulars September,2026 March,2026 ASSETS A Financial Assets (a) Cash and Cash Equivalents 1.50 3 86.66 (b) Bank balances other than cash and cash equivalents 733.32 - (c) Receivables - - (i) Trade receivables - - (ii) Other receivables - - (d) Loans 33,678.99 32,099.97 (e) Investments 2,983.87 1 ,792.03 (f) Other financial assets 129.07 1 1.34 Total financial assets 3 7,526.75 34,290.00 B Non Financial Assets (a) Inventories 9,264.95 5 ,088.04 (b) Deferred tax assets (net) 0.95 1.01 (c) Property, Plant and Equipment 3.40 3 .17 (d) Intangible assets - - (e) Other non financial assets 1,932.40 2 25.12 Total non financial assets 11,201.70 5 ,317.34 Total Assets (A+B) 48,728.45 39,607.34 LIABILITIES AND EQUITY C Liabilities [Showing first 8,000 characters — download PDF for full document]