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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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
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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)
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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
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