Approval of unaudied financial results for the quarter and half year ended 30-09-2026

Gopal Sharma & Co. Chartered Accountants Independent Auditor’s Limited Review Report on Unaudited Half-Yearly Standalone Financial Results of the Company, Sharma East India Hospitals & Medical Research Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) The Board of Directors Sharma East India Hospitals & Medical Research Ltd. 1. We have reviewed the accompanying Statement of Un-audited Standalone Financial Results of Sharma East India Hospitals & Medical Research Limited (the “company”) for the quarter and half year ended on 30th September 2026 being submitted by the company pursuant to the requirements of the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (as amended), including relevant circulars issued by the SEBI from time to time. 2. This Statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued there under and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (as amended). Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (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 Statement is 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 the Standards on Auditing specified under Section 143(10) of the Companies G-2, Plot No. – L-2-A, Golden Palace, Krishna Marg, C- Scheme, Jaipur-302001, Rajasthan Phone : 0141-4030700, E-Mail: gopalsharmaco@gmail.com Gopal Sharma & Co. Chartered Accountants Act 2013, 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 and hence review provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. 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 the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (‘Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, 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 the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. FOR GOPAL SHARMA & CO. CHARTERED ACCOUNTANTS (CA GAUTAM SHARMA) Jaipur PARTNER November 07, 2026 Membership No. 079225 Firm Registration No. 002803C UDIN: 26079225YONLSH3816 G-2, Plot No. – L-2-A, Golden Palace, Krishna Marg, C- Scheme, Jaipur-302001, Rajasthan Phone : 0141-4030700, E-Mail: gopalsharmaco@gmail.com SHARMA EAST INDIA HOSPITALS &t MEDICAL RESEARCH LIMITED NEAR SMS STADWM, TONK ROAD JAIPUR CIN: L85110RJ1989PLC005206 STATEMENT OF UNAUDITED ASSETS &t LIABILmES AS AT SEPTEMBER 30, 2026 (Rs. in lakhsl As at 30th As at 31st March Particulars September 2026 2026 ASSETS Non-Current Assets (a) Property, Plant and Equipment 792.55 844.98 (b)Capital work-in-progress (c) Right of use assets (d) Intangible Assets - - (e) Financial Assets (i) Investments 204.77 204.77 (ii) Others 198.43 179.52 (f) Deferred Tax Assets (Net) fo:) Otl1er Non-Current Assets 26.55 28.32 Total Non-Current Assets 1,222.30 1,257.59 Current Assets (a) Inventories 315.71 320.17 (b) Financial Assets (i) Trade Receivable 1,552.33 1,144.13 {ii) Cash and Cash Equivalents 29.25 45.43 (iii) Bank balances other than (ii) above (iv) Others 8.53 8.32 (b) Other Current Assets 567.78 516.18 (c) Current Tax Assets (Net) Total Current Assets 2,473.60 2,034.23 Total Assets 3,695.90 3,291.82 EQUITY AND LIABILITIES EQUITY (a) Equity Share capital 415.75 415.75 (b) Other Equity 1,008.45 956.19 Total Equity 1,424.20 1,371.94 LIABILIDES Non-Current Liabilities (a) Fin~ncial Liabilities (i) Borrowings 141.13 73.61 (ii) Lease Liability - - (iii) Other Financial Liabilities (b) Deferred Tax Liability 8.23 11.37 (c) Other Non Current Liabilities Total Non-current liabilities 149.36 84.98 Current Liabilities (a) Financial Liabilities • (i) Borrowings m.48 655.21 . (ii) Trade Payables (A) total outstanding dues of micro enterprises and small enterprises; and (B) total outstanding dues of 543.67 404.02 creditors other than micro enterprises and small enterprises. (iii) Lease Liability ' (iv) Other Financial Liabilities 725.21 658.34 (b) Other Current Liabilities 60.48 75.26 (c) Provisions 21.50 42.07 Total Current liabilities 2,122.34 1,834.90 Total Liabilities 2,271.70 1,919.88 Total Equity and Liabilities 3,695.90 3,291.82