Outcome of Board Meeting

SPINAROO COMMERCIAL LIMITED (Formerly known as Spinaroo Commercial Private Limited) CIN: L74999WB2012PLC184812 GSTIN: 19AARCS9032N1ZF Date: 10th November, 2026 The Manager, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001 Scrip Code: 544392 Subject: Outcome of Board Meeting held on 10th November, 2026 in terms of Regulation 30 & 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Dear Sir(s), This is to inform you that the Board of Directors of the Company, at their meeting held today have, inter-alia, approved the following: 1. The Unaudited Financial Results (Standalone) of the Company along with Limited Review Report for half year ended 30th September, 2026. The said financial results along with the Limited Review Report issued by M/s. R. K. Banka & Co., Statutory Auditors of the Company are enclosed. The meeting of the Board of Directors commenced at 04.45 P.M. and concluded at 05:15 P.M. We request you to kindly take the same on records. Thanking You, Yours faithfully, For Spinaroo Commercial Limited Neha Pansari Company Secretary & Compliance Officer Encl: As above Regd.OfficeandUnit1:JalanIndustrialComplexGate-1,RightLane-6P.O.Jangalpur,BegriGramPanchayat,Howrah,Kolkata-711411 Unit2:JalanIndustrialComplexGate-1,RightLane-3P.O.Jangalpur,BegriGramPanchayat,Howrah,Kolkata-711411 Website: www.spino.co.in|Email: enquiry@spino.co.in R.K. BANKA& CO. Chartered Accountants IND I A LIMITED REVIEW REPORT The Board of Directors Splnaroo Commercial limited Sub: Limited Review Report on the Half yearly Unaudited Standalone Financial Results for the Half vear ended September 30, 2026. 1. We have reviewed the accompanying statement of unaudited standalone financial results of SPINAROO COMMERCIAL LIMITED "the Company" for the half year ended September 30, 2026, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (listing Obligations and Disclosure Requirements) Regulations, 2015, read with relevant Circulars issued by 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 "Interim Financial Reporting" ("Ind AS 347), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the statements based on our review. 3. 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 (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company's personnel 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 specified under section 143(10) of the Companies 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. Accordingly, we do not express an audit opinion. 4. Based on our review, 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 Standard and other accounting principles generally accepted in India, 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 R.K. Banka & Co. Chartered Account~nts ..... ~ ~ 9. K al .a , · ~_ ; °'-?: ~ Place: Kolkata CA Ratan Kumar Banka Date: lol 11 j 1.a'U Proprietor UDIN: l6oSS 6s4f LF k..SLS -::,5 ½ Membership No: 055654 21, Hemant Basu Sarani, 3rd Floor, Room No. 319, Kolkata-700001 •Tel: (033) 4604-2150 •E-mail: caratankol@gmail.com / bankaratan@yahoo.com - --------- SPINAROO COMMEltCIAL LIMltED tEAllUHR ,KNOWN ,AS:.SPJNARQt>,CoMMBRCIAt PRIVATE ·uMI'tlD ) BALANCE SHEET AS,AT.3m'.ff SEfttMBBlt 2026 Clli: i_-t149~~-v820l1f.,LC184811 .. (Amouht ir4 Laxht,) l E. qwfy !i!d ~l!l?IUtiH ... ... ." • . ' ~ , ,, .. '. .~ , ~ , , I ~aml0l!la:J: fBDIII '{a} ~re capital ~;4()· .699.40 {l?)~«.·and .suQ>.)~.- 1,()1)4:9' 9S3b ~ Non<u~! ll.aJ.?ilitiU • •l • ti, -.ff . I 1, ~)1 :.ong-)em'l.~to~· s.-•t .S:4~- 3 Cun-en't li1b1ill.in (a}'Short-ttrm bom>Wlt\p ,• 546:13 r,!j(j_(R (b) Tndt payal>lea:-- (A}tetal ou.ta~ihg·dQa of mlcro·~tetpti~ ,fad, ' ~e·n ~. ·•~ .., ,~. - ~23 380.fi&'. 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