BSEResult5d ago · 28 Jul 2026, 05:22 pm

In accordance with SEBI LODR Regulations please find enclosed Unaudited Financials for the quarter ended 30th June 2026.

Baba Arts Ltd-$ · 532380

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Baba Arts Ltd has announced unaudited financial results for the quarter ended 30th June 2026. The results are in accordance with SEBI LODR Regulations and have been reviewed by M M NISSIM & CO LLP, Chartered Accountants. The review report states that nothing has come to their attention that causes them to believe that the accompanying statement 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.

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Earnings Impact5/10
Growth Catalyst3/10
Governance Concern2/10
Regulatory Risk1/10
Balance Sheet Risk4/10
Liquidity Impact6/10
Market Sentiment5/10

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Baba Arts Ltd-$ - 532380 - Results-Unaudited Financial Results Quarter Ended June 2026

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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 The Corporate Relationship Department 28" July, 2026 The BSE Limited Dalal Street, MUMBAI-400001 SCRIP CODE : 532380 SCRIP NAME : BABA Dear Sir, Sub.: Integrated Filing (Financials) for quarter ended 31°* March 2026 eCCAI i nin m r cr ce ca luu onc ll sc ad a ero m r , dr e .d N tna o htn . e)c e IS R nEw e tBi g eIt u gh /l r Ha aa t tOi em /o dCe n Fn s FD,d i / lm iC2e n0 F gn 2 D 4t (-, Fs P i O nat D aso n» cZat i/ ah m lCe e )I nS R odE / fB e P I d o/ u2 ( r0(L i 2as C4mt o/i en m1ng 8 p dO 5 aeb ndl d y i ag “ ta S fet oE di rB o I tn D hs L e e i c & st qe i uD mn ai g b r s e tc R r el e ro g s u 3 eu l 1r a n,e t d i e2R o 0 de n 2 sq 4” 3u ,) 0i r tr re e e Jm a a ue d d nn et ,w ws i i) t 2t h 0h( 2 T S 6h BEi SBr iEId s RpW r ee o qv uir ise riq eou mne ess nt o sy f )o u Rt eht geo lt asa tek ice u r nt i sh t ,e i e 2a s 0b 1o 5av ,ne d n aE mxr c ee hc no a dr n ed g e .a nd B ot ar re da t t oh fe Is na dm iae a (s L ic sto im np g li Oa bn lc ie g au tn iod ne sr t &h e Da ip sp cl li oc sa ub rl ee Other Annexures to integrated Filing (Financials): 1. iS st sa ut e,e m qe uan lt fo in D ie nv sti ia tt ui to in nso f lV aa cri ea mt ei no tn eo tf -p r No Oc Tee Ad Ps CP Au Bb Lli Ec Issue, right issue, preferential 2. dO eu ft as ut la tn bd yi n tg eD e Cf oa mu plt no yn Loans and Debt Securities- NOT APPLICABLE, since there is no such 3. AD Pis Pc Ll Io Csu Ar Be Eo f Related Party Transactions (applicable only for half yearly filings)- NOT 4. sssS uao npn mpgI onn pln ofi not suQ au nl tti a dft c gi ( af ilo 4su "ud i tt Ni ot Onh Pi Lfi Ice Cod An Bso ,i dn ai tto hen ed) This is for your intimation please. Thanking you, Yours truly, For Baba Arts Limited Naishadh H. Mankad Company Secretary & Compliance Officer M M NISSIM & CO LLP Regd. Office : Barodawala Mansion, INDIA CHARTERED ACCOUNTANTS B-Wing, 3rd Floor, 81, Dr. Annie Besant Road, Worli, Mumbai - 400 018. Tel. © +9122 6987 9900 + 35113710/23/25/28 LLPIN : AAT - 7548 Website 1 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 Wehave reviewed the accompanying Statement of unaudited financial results (“the Statement”) of BABA ARTS Ltd (“the Company”) for the quarter ended 30 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. 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. 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. Attention is drawn to the fact that the results for the quarter ended 31t 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. 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 M(Reg. No. o107122W/W 100672) Hiren P Muni Partner Mem. No.142067 Mumbai, UDIN:- 261420671Z0GFJ4152 Date : 28" July, 2026 Page 1 of 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, 2026 (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 b) Other Income 5 515.82 360.24 1,494.75 38.88 55.73 7.28 99.77 Total Operating Income (a+h) 38.88 571.55 367.52 | 1,594.52 2 [ Expenses ba) ) PC uo rs ct h o af s eP sr o od fu Sc tt oi co kn/ -D ii ns -t tr ri ab du et ion/IPR(net of returns) - - 1.00 6.00 c)Changes in Inventories of finished goods, work in progress and stock in trade -- 22 66 72 .. 85 03 196.- 39 58 23 35 .. 92 79 d) Employees benefit expenses e) Finance Cost 11.66 12.12 11.98 51.29 D Oe tp hr ee rc i Ea xt pi eo nn uA rm eo rtisation expense 0 1. 72 39 0 1. 72 38 1- 0 6.. 35 96 11.06 16.25 136.92 87.37 h) Total Expenses (a to g) 24.74 560.71 347.81| 151087 43| | P Er xo cf ei pt t/ i( oL no as ls ) I f tr emo sm Operations before Exceptional Items (1-2) 14.14 10.84 19.71 83.65 - - - - 65 || TPr ao xf i Et p(+ e) n/ sL eo s -s ( u- r) rf er no tm eC ao rn tinuing Operations before Tax (3+4) 14.14 10.84 19.71 83.65 2.08 139 5.10 19.66 Tax Expense - Deferred Tax Tox Expense - Prior Year 0.10 031 (0.12) (0.02) 7 Net Profit (+) / Loss (-) From Continuing Operations after Tax (5-6) 11.- 96 1( 01 .. 429 3) 14.- 73 6( 51 .. 329 0) 1098 | [| ONEx tet htr r O o Cr fd oii mtn pa ( rr +)y I L nt o se s im ss ( e-( )N Ife not cr o otf mh eT e a (px Oe Ce r Ix i )p o e d n (s 7e + (R -s ) 8) Lacs) 11.- 96 10.- 43 14.- 73 65.- 30 (i) Items that will not be reclassified to Statement of Profit and Loss (a) Remeasurements of the defined benefit liabilities/(assets) - (0.99) (0.10) (1.28) ET OT P(i o o Pa ti) t t i a a d I el l (rn u c O C np Eto o Rh uEm m sie qe p )r i t e btCa eyh ex o xem Sr ocnpe h rlsl r a eua ie r dt v &h e ii ee nn C ag n a fI s pt tRni io eec t v rvi a oe Elt m xe I e u( tm n aF rs c f ta oo c it orm e oh e na t dV/ t ih a( new lL ai uo sy rl s el ye s ran o I) r vo f et ( eR m9 eb s+ e 1 1 (/0r ne -) oc e tl a a c as h ns ) ni f ui ae ld st eo dp r ofit or loss 521 51 .. -) - 09 06 52©( 50 0 . -. . 6 02 7 9 045 ) 521( 540 0 ... . 0600 8 052 ) 226 1( 54 50 0 [Showing first 8,000 characters — download PDF for full document]