Pursuant to the requirements of Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('Listing Regulations'), we have to inform you that the Board of ....

BABA ARTS LIMITED CIN: L72200MH1999PLC119177 B1 & B4, Baba House, 86, M.V. Road, Andheri (East), Mumbai 400093 Tel: 022 - 49794623 Website: www.babaartslimited.com Email: babaartslimited @yahoo.com/investors@babaartslimited.com 28" July, 2026 The Corporate Relationship Department The BSE Limited Dalal Street, MUMBAI-400001 SCRIP CODE : 532380 SCRIP NAME : BABA Dear Sir, Sub.: Outcome of Board Meeting Ref: Regulation 30 & 33 of the Securities and Exchange Board of India (Listing Obligations & Disclosure Requirements) Regulations, 2015 Pursuant to the requirements of Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), we have to inform you that the Board of Directors of our Company in its meeting held on Tuesday the 28" July, 2026 which commenced at 3.30 p.m. and concluded at 4.30 p.m. interalia, have approved the following: 1. Unaudited Financial Results of the Company for the Quarter ended 30" June, 2026. As required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, a copy of the Unaudited Financial Results along with the Declaration with respect to the Limited Review Audit Report with unmodified opinion to the Unaudited Financial Results and certified copy of the Limited Review Audit Report is attached herewith. Kindly put up this letter on the notice board of your exchange for information of the members of the exchange. Thanking you, Yours truly, For Baba Arts Limited Naishadh H. Mankad Company Secretary & Compliance Officer M M NISSIM & CO LLP Regd. Office : Barodawala Mansion, WoiA CHARTERED ACCOUNTANTS B-Wing, 3rd Floor, 81, Dr. Annie Besant Road, Worli, Mumbai - 400 018. Tel. : 49122 6987 9900 : 35113710/23/25/28 LLPIN : AAT - 7548 Website : www.mmnissim.com LIMITED REVIEW REPORT ON FINANCIAL RESULTS OF BABA ARTS LTD FOR THE QUARTER ENDED 30t JUNE, 2026. The Board of Directors, BABA ARTS LTD. 1. We have reviewed the accompanying Statement of unaudited financial results (“the Statement”) of BABA ARTS Ltd (“the Company”) for the quarter ended 30t June, 2026, attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. 2, 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 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the statement 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 results are free of material misstatement. A review of interim financial information consists of making enquiries, 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. 4. Attention is drawn to the fact that the results for the quarter ended 31st March 2026 are the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the previous financial year which were subject to limited review by us. 5. 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 applicable accounting standards, as notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder 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, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For M M NISSIM & CO LLP Chartered Accountants (Reg. No. 107122W/W100672) Hiren P Muni Partner Mem. No.142067 Mumbai, UDIN:- 261420671ZOGFJ4152 Date : 28t July, 2026 Page1of 1 BABA ARTS LIMITED CIN: L72200MH1999PLC119177 B1 & B4, Baba House, 86, M.V. Road, Andheri (East), Mumbai 400093 Tel: 022 - 49794623 Website: www.babaartslimited.com Email: babaartslimited @yahoo.com/investors@babaartslimited.com STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE, 2025 (Rs.in Lakh except EPS) Sr. No. | Particulars Quarter Ended Year Ended Unaudited Audited | Unaudited | Audited 30.06.2026 | 31.03.2026 | 30.06.2025 | 31.03.2026 Continuing Operations 1 [ Income from operations a) Net Sales / Income from Operations - 515.82 36024 [ 1,494.75 b) Other Income 38.88 55.73 7.28 99.77 Total Operating Income (a+b) 38.88 57155 367.52 | 1,594.52 2 | Expenses a) Cost of Production/Distribution/IPR(net of returns) - - 1.00 6.00 b)Purchases of Stock -in -trade - 262.53 - 835.29 c)Changes in Inventories of finished goods, work in progress and stock in trade - 267.80 196.39 523.97 d) Employees benefit expenses 11.66 1212 11.98 51.29 e) Finance Cost 029 028 - 056 ) Depreciation & Amortisation expense 173 173 1.52 639 g) Other Expenditure 11.06 16.25 136.92 87.37 h) Total Expenses (a to g) 24.74 560.71 34781 151087 3| Profit/(Loss) from Operations before Exceptional Items (1-2) 14.14 10.84 19.71 83.65 4| Exceptional Items - - - - 5 | Profit (+)/Loss (-) from Continuing Operations before Tax (3+4) 14.14 10.84 19.71 83.65 6 | Tax Expense - Current Year 2.08 139 5.10 19.66 Tax Expense - Deferred Tax 0.10 031 (0.12) (0.02) Tax Expense - Prior Year - (1.29) - (1.29) Net Profit (+) / Loss (-) From Continuing Operations after Tax (5-6) 11.96 10.43 14.73 65.30 8 | Extra Ordinary Items (Net of Tax expense Rs Lacs) - - - - 9 [ Net Profit (+) / Loss () for the period (7+(-)8) 11.96 10.43 14.73 65.30 10 | Other Comprehensive Income (OCI) (i) Items that will not be reclassified to Statement of Profit and Loss (2) Remeasurements of the defined benefit liabilities/(assets) - (0.99) (0.10) (1.28) (ii) Income tax relating to items that will not be reclassified to profit or loss - 0.25 0.02 0.32 Total Other Comprehensive Income/(Loss) - (0.74) (0.08) (0.96)| 11 | Total Comprehensive Income for the year ( 9+10) 11.96 9.69 14.65 64.34 12 | Paid up Equity Share Capital (Face Value of Re 1/-each) 525.00 525.00 525.00 525.00 13 | Other Equity excluding Revaluation Reserve - - 2,215.17 14| €S (in Rs ) before & after Extraordinary Items (not annualised ) - Basic & Diluted 0.023 0.020 0.028 0.124 15 | Debt Equity Ratio # 16 | Debt Service Coverage Ratio # 17 | Interest Service Coverage Ratio # # The Company did not have any debr. BABA ARTS LIMITED CIN: L72200MH1999PLC119177 B1 & B4, Baba House, 86, M.V. Road, Andheri (East), Mumbai 400093 Tel: 022 - 49794623 Website: www.babaartslimited.com Email: babaartslimited @yahoo.com/investors@babaartslimited.com Note: The above unaudited financials results for the quarter ended 30th June 2026 have been reviewed and recommended by the Audit Committee and th [Showing first 8,000 characters — download PDF for full document]