Outcome of board meeting to consider and approved the unaudited financial results for the quarter and half year ended 30th September 2026

ABHINAV LEASING AND FINANCE LIMITED REGD OFF : S-524, 1ST FLOOR , VIKAS MARG, SHAKARPUR, DELHI-110092 CIN: L65100DL1984PLC018748 13t November 2026 BSE Limited, Listing Compliance Department 25t Floor, P.J Tower, Dalal Street, Mumbai — 400001 Scrip Code: 538952 ISIN: INE211D01027 Sub: Outcome of Board Meeting held on 13th November 2026. In continuation with our letter dated 05™ November 2026 and in terms with Regulation 33 of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, the Board of Directors of the Company in their meeting held today i.e. Friday 13t November 2026, had considered and approved the Unaudited Financial Results for the quarter and half year ended 30t September 2026. The ‘Limited Review Report’ given by the Statutory Auditor of the Company in respect of said results is also enclosed. The above meeting of Board of Directors was duly held, which commenced at _R:00 PM and concluded at_&-30 _ PM. We request you to kindly take the above information on your records & oblige. Thanking you, For ABHINAV LEASING AND FINANCE LIMITED DIN: 02425119 Phone: 011-35943509 Email: abhinavleasefinltd@gmail.com Website: www.abhinavleasefinltd.in “Abhinav Leasing and Finance Limited CIN: L65100DL1984PLC018748 E-mail ID: abhinaveasfinld@gmail.com , Website: www.abhinavleasefinltd.in STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED ON SEPTEMBER 30, 2026 (Rs. In Lakhs)| QUARTER ENDED HALF YEAR ENDED __|[YEAR ENDED S No. Patilars 30.09.2026 | 30.06.2026 | 30.09.2025 30.09.2026 | 30.09.2025 | 31.03.2026 (Unaudited) | (Unaudited) | (Unaudited) | _(Unaudited) | (Audited) (Audited) 1 |Revenue from Operations 119.22 8132 305.62 200.54 340.89 64934 2 |Other Income 2 - - Gl 3 |TotwlIncome 119,22 8132 305.62 20054 340.89 655.45 4 |Expenses ) Cost of Material Consumed (i) Purchases of Stock-in-Trade - p 208.85 - 208.85 248,61 (i) Change in Stock-in-Trade - 114 4335 1114 48.10 47.02 (iv) Employee Benefit Expenses 107 574 238 681 419 3244 (1) Finance Cost 50.78 54 130 9453 130 15835 (vi) Provision, contingencies and write offs - s - 602 (vii) Depreciation & Amortisation Expenses 036 036 053 0.73 105 211 (vii) Other expenses 1427 4.65 629 1893 747 .75 5 |Total Expenses 66,50 65.64 26271 13213 27096 564.29 6___|Profit before exceptional items and Tax 52.72 15.68 4291 68.41 69.93 9LI5 0 [Exceptional items 7 [Porfit/ (Loss) before Tax 52.72 15.68 4291 68.41 69.93 9IL5 8 |Tax expenses () Current_tax : ) (2488) (i) Deferred tax = E (035) 9 [Total Tax Expense s - (25.22) 10 |Other comprehensive income, net of income tax - = = < Total other comprehensive income, net of income 1 Juax 12 |Total Comprehensive income for the period 5272 15.68 4291 68.41 69.93 65.93 13 |Paid up equity share capital-(F.V. Re. 1 Each) 499.80 499.80 499.80 499.80 499.80 499.80 14 |Earnings per share : Basic 011 0.03 0.09 0.14 014 013 Diluted 0.1 003 0.09 0.14 0.14 013 NOTES: 1. The aforesaid Financial results h reviewed by the Audit Committee and approved by the Board of Directors in the Board Meeting held on 13th November,2026 The Statutory Auditors have carried out L ited Review of Financial Results for the Quarter and half year ended on 30.09.2026. 2. The Financial resuls have been prepared in accordace with the recognition and measurement principles lid down in IND AS 34 "Interim Financial Reporting” prescribed under section 133 of Companies Act, 2013 read with the relevant rules is sure thereunder and other accounting principles generally accepte in India 5. As the Company's Business Activity falls within the single primary business segment viz. Trading of Shares and Securites, the disclosure requirement of Accounting Standard (IND AS 108) on Operating Segment s not applicable on the Company. 4. No investors complaints was pending at the beginning of quarter. No complaint was received during the quarter ended on 30.09.2026. av Leasing and Finance Limited Place: New Delhi Mamta Agaewal [Date: 13.11.2026 (Managing Dircctor) Abhinav Leasing and Finance Limited CIN: L65100DL1984PLC018748 E-mail ID: abhinavleasfinltd@gmail.com, Website: www.abhinavleasefinltd.in Unaudited Standalone Balance Sheet as at September 30, 2026 (Rs. In Lakhs) Unaudited 30.09.2026 “Audited 31032026 (B) ASSETS (1) NON CURRENT ASSETS (o) Fixed Assets 399 497 (b) Non Current Investment (c)Deffered Tax Assets (net) 357 357 (d) Investments 637.46 665.20 () Other Non Current Assets 3,559.20 3,737.67 SUB-TOTAL NON CURRENT ASSETS 420423 441142 (2) CURRENT ASSETS (a) Cash and Equivalent 479 23.94 (b) Short term loan and Advances () Other financial Asscts (d) Other Current Assets 8551 6321 (@) Inventorics 10.42 2156 (9 Trade Receivables SUB-TOTAL CURRENT ASSETS 100.72 108.71 TOTAL ASSETS (1+2) 4,304.95 4,520.13 (&) EQUITY & LIABILITIES (1) SHAREHOLDER'S FUND (x) Share Capital 499.80 499.80 (b) Reserves and Surplus 24255 17414 SUB-TOTAL SHAREHOLDERS FUNDS 742.35 673.94 (2) NON CURRENT LIABILITIES Financial Liabilities 3,532.69 3,798.85 Defered Payment Liabilities (nct) SUB-TOTAL NON CURRENT LIABILITES 3,532.69 3,798.85 (3) CURRENT LIABILITIES (3) Financial Liabilities (i) Other financial Liability (b) Other Current Liabilities 1492 751 (©) Trade Payable 004 (c) Short Term Provision 1495 39.83 SUB-TOTAL CURRENT LIABILITIES 2992 47.34 TOTAL EQUITY & LIABILITIES (1+2+3) 4,304.95 4520.13 NOTES: - 1. The aforesaid Financial results have reviewed by the Audit Committee and approved by the Board of Directors in the Board Meeting held on 13th November, 2026. The Statutory Auditors have carried out Limited Review of Financial Res for the Quarter and half year ended on 30.09.2026. 2. The Financial results have been prepared in accordace with the recognition and measurement principles lid down in IND AS 34 "Interim Financial Reporting” prescribed under section 133 of Companies Act, 2013 read with the relevant rules is sure thereunder and other accounting principles generally accepte in India. 3. A the Company's BUsess 7 Corvity Falls within the Single prmazy bustr Scgment viz Trading oF Shares and Sccuritics, the disclosure requircment of Accounting Standard (IND AS 108) on Operating Segment is not applicable on thel [Comnany, 4. No investors complaints was pending at the beginning of quarter. No complaint was received during the quarter ended on 30.09.2026. Place: New Delhi Date: 13.11.2026 (Rs. in lakhs) Standalone Unaudited Cash Flow Statement as on September 30, 2026 For the Half Year Ended For the Half Year Ended Particulars September 30, 2026 September 30, 2025 [Cash flow from operating activities Profit/ loss) before tax 68.41 69.93) [A djusted for : [Depreciation and amortisation expense 0.73 1.05 Leasehold prepayments amortisation Interest/dividend income i [Loss on sale of investment 2.96 change in provision Operating profit/ (loss) before working capital changes 2.09] 70.98] [ Adjusted for (Increase)/Decrease in teade receivables i ] (Increase)/Decrease in inventories 1114 48.10 (Increase)/Decrease in other assets (2230) (36.01) Increase/ (Decrease) in trade payables 004 - Increase/ (Decrease) in other liabilities 741 024 Increase/(Decrease) in other financial liabilities 1,584.64 Increase/ (Decrease) in other financial assets . - Increase/(Decrease) in Provisions (24.88) 0.00 R59), T596.94] Cash generated from operations Net Income taxes (paid) / refunds [Net cash from operating activities 43.52] 1,667.94] Cash flow from investing activities Capital expenditure on property, plant and equipments including capital Sale of property, plant and equipments and invstments 25.03 Purchases of investments 60.00 Loans and Advances 178.47) (1,525.32) Sale/Remeasurement ofi nves Sale of non-current a; Interest received/Dividend received d il Bank balances not considered as cash and cash equivalents sits placed matured Net cash used in investing activities B 203.50 (1,465.32) Cash flow from financing activities Proceeds from long-term borrowings Proceeds from short term borrowings Repayment of lo [Showing first 8,000 characters — download PDF for full document]