OUTCOME OF BOARD MEETING

Siddhes wari Garments Limited 9, INDIA EXCC HANGE PLACE, f IRD, FL, KCOhLeeKtAaT Aw -a 7n0e0 004 Wis: E-mail: siddhoswari@hotmail.com GIN [171117981फ9प547/ 608551५5 Date; 14% November 2026 The Listing Department, The Asst General Manager, #T ,h Le y C oa nl sc u Rt at na g S et ;o ck Exchange Limited Department of Corporate Services, Kolkata-700001 Bombay Stack Exchange Ltd, P] Towers, Dalal Street, Mumbai-1 DSu ib sj ce lc ot sr: u e re RR ee qun io re o mf e nBB too saa )rr dd RMM eeee gtei utn lgi an tg i u ounn ndd see 2,r 0r 1 R 5R ee gulation 30 of SEBI (Listing Obligattiioonnss aanndd aoOW f nbi l dDt i ih ag r a per t pce i t rf o o oe n r vr s se an o dc fn e d tt hDt eeo i Cs oct o lh l lme o s p wa u a irb nneo yv :R e e i q nus iu i tb r sj ee mmc eet en tta isn nd ) g. R hep egu lur dls au tta oin do at n s ,,t o 12 0 4R 1 %e 5 ,g u owl vea et mhi e bo rn ee rb3 ,0 y 2io 0nf 9f 6ot r hh me vyS eoE u cB oI t h s( e iL B di os et a ri r en d dg 1. Unaudited Financial Results for Quarter ended 30th September 2026. tC ho ep Ly i mo if t t eh de RU en va iu ed wi t Re ed p oF ri tn a isn c ei na cl l oR se esu dl hts e f ro er wQu ia tfr oht re yr o e un rd re ed c o3 r0 dt h a S ne dp t ree fm eb re enr c e2 ,0 26 along with The meeting commenced at 5.00 P.M. and concluded at 6.20 P.M. This:is for your records. Thanking you Yours faithfully Por Stddheswari Gary Sanjay Kr Shah Whole-time Direct, RS— DIN-00109444 Enclo: as above N DOKANIA & ASSOCIATES 3H; 46, Lenin-Sarani Chartered Accountants Kolkata — 700013 (West Bengal) Phone: +91-740 7477492 INDIA Email: nvdokaniakol@gmiail.com web: ndokania.com Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements} Regulations,2015, as amended. Review Report to The Soard of Directors Siddheswari Garments Limited We have reviewed the accompanying statement of unaudited financial results of SIDDHESWARI GARMENTS LIMITED (“the Company"), for the Quarter ended 30°S eptember, 2026 and year to date from 1st April 2026 to 30" September 2026 being submitted by the Company pursuant to requirement of Regulatio3n4 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (The “Listing Regulations”), This statement is the responsibility of the Company's management and has been approved by the Board of Directors which has been prepared in accordance with the recognition and measurement principles ted down in the Indian Accounting Standard 34 "Interim Financial Reporting” (ind AS 34) prescribed under Section 133 of Companies Act, 2013 read with relevant Rules issued thereunder and other accounting principles genérally accepted in India. Our responsibility Is to issue a report on these financial statements on our review, We conducted our review in accordance with the Standard ch 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 revietwo obtain moderate assurance as te whether the financial statements are free of material misstatement. A review is limited primarily to inquire of company personnel and ana lytical procedures applied to financial data and thus provides less assurance than an audit. We have nat performed an audit and accordingly, we do not express an audit opinion, Based on our review conducted, nothing has come to our notice, that causes us to believe ‘that the accompanying statement of an un-audited financial results ‘prepared in accordance with Indian Accounting Standards as specified under Section 133 of the Companies Act, 2013, as amended, read with Rule issued there Under and other accounting principles generally accepted in india, has:not disclosed the infarmation required to be disclosed in terms of Regulation33 of the of the SEBI (Listing Obligationasn.d Disclosure Requirements} Regulations, 2015, including the matter in which it is to be disclosed, or that it contains. any material misstatement. Place: Kolkata For N. Dokania & Associates Date: 14" November, 2026 Chartered Accountants हैRU T! AGARWALLA Partner M.No.: 307223 UDIN: 26307223LCTPWM5012 Firm Registration No.: 014403C SIDDHESWARI GARMENTS LIMITED Regd Address: 9, India Exchange Place. 3rd Floor Kolkata-700 001 CIN : L17111W81994PLC065519 [Rs in Lacs) Statement of Unaudited Financial Results for the Quarter and Half Yearended September 30, 2026 Quarter ended (Reviewed) ‘Half Year Year ended हु Particulars ended{ Reviewed (Audited 30.09.2026 | 30.06.2026 | 30.09.2025 | 30.09.2026 | 30.09.2025 31,03.2026 1. | Income (a) Revenue from Operations : A 7 - ; (b) Other income 7.05 Fiza 7,05 14.29 14.18 35.82 Total Income 2. | Expenses {a) Emplayee benefits expense 2.81 2.81 ३.28 5.63 5.94 11-68 (b) Depreciation and amortisation expenses 38 0.38 0.38 0.76. 0.76 1.52: {ce} Other expenses 3.72 5.90 3.14 9.61 9:56 19.48 Total Expenses | 6.91 || _9.09 | 6.80 | __ 16.00 || 16.26 | 32.68 2. | Profit before exceptional items and tax (1-2) | 0.3144 |a )[ gas | (7a) (2.08) | _ 3.4 | 4. | Exceptional items 5. | Profit before tax (344) | aaa0]5 85) as|| (u .7a)] एएश।| [aaa 6. | Tax expense: (i) Current tax S|a 21 (ii) Deferred tax (0.38) (ii) Tax for earlier years Total tax expense |— — =] |_ < | | 0.83. 7. | Prafit/Losfosr the Year (5-6) | 0.14 || __[1.55]|| 0.25 | (1.71) (2.08 2a & | Other Comprehensive income (i) items that will not he reclassified O29 1,67 E 196 1.42 445.28 subsequently to profit or loss (ii) Items that will be reclassified subsequently to-profit or 1655 Total Other Comprehensive Income | 0.9 || 87 | ag || 19% || 1.42| 445.28 10. |Paid-up Equity Share Capital (Face value per share’ 10 330.99 330.99 330.99 330.99 330.99 330.99 11, |Earnings per equity share (917 10 each) (not annualised) fa) Basic ‘0.00 (0.06) 01 (0.05) (0.06) 6.07 (b) Diluted 0.00 (0.06 0.01 0.05) (0.06) 0.07 sa wr SRM M/s SIDDHESWARI GARMENTS LIMITED Regd Address: 9 India Exchange Piace, ard floor, Kolkata-700 O01 CIN: L171411WE1994PL0065519 (Rs in Las) STATEMENT OF ASSETS AND LIABILITIES 0No Particulars i As at Asat 30.09.2026 | 31.03.2026 (Un-Audited)| [Audited ASSETS | Non-Current Assets (a) Property, Plant and Equipment 2.24 3.00 (b) Capital work-in-progress (c) Financial Assets (i) lavestments {iti} Loans 4,225.43 3,223.37 249.10 235.00 {iv) Other non-current financial assets Total Non-current assets (2) | Current Assets 3,476.67 3,461.37 {b) Financial Assets (i) Cash and cash equivalents 15.29 63.31 {li} Other Bank Balances 55.01 20.01 (ili) Current tax assets 1.85 4.85 {ce} Other current assets 13.98 16.13 Total Current assets EQUITY AND LIABILITIES EQUITY {a] Equity Share capital {b} Other Equity 382.71 382.71 3,175.41 3,178.15 Total Equity 3,561.11 3,560.86 LIABILITIES (1) | Non-current liabilities (a) Deferred tax liabilities(Net) 1.32 1.33 Total Non-current liabilities 1.32 1.33 (2) | Current liabilities. (a) Financial liabilities (li) Trade Payable 0.36 0.48 Total Current liabilities | 36 | 0.48 TOTAL EQUITY AND LIABILITIES Notes: 4. The above unaudited financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their Meetings held on 14th November, 2026, The Limited Review for the quarter and half year ended 30 September 2026 has been carried out by the Statutory Auditors, as required under Regulation 33 of 5६9 (LODR) Regulations; 2015. 2 The Indian Parliament has approved the code on security, 2020 which would Impact the contribution by the Company towards Provident Fund and gratuty, The Ministry of Labour and employment has realese draft rules for the code:on Social Security,2020.0n November 13 270, 70: has invoted suggestions from stackholders which are under active Consideration by the Ministry. The Company willassess the impact and its: evalutio [Showing first 8,000 characters — download PDF for full document]