In terms of Regulation 30 of SEBI (LODR) Regulations, 2015, this is to inform that the meeting of the Board of Directors of the Company was held today on 23rd June, 2026 considered and ....

Date: 23.06.2026 The Bombay Stock Exchange Ltd Corporate Relationship Dept, 1 Floor, New Trading Ring, Rotunda Building, P. J. Towers, DRaelfa: lB SStEre Sectr, Fipo rCto, Mdeu:m 5b3a1i3 –7 400 0001. Sub: Outcome of the Board Meeting pursuant to Regulation 30 and 33 of SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015 ("Listing Regulations") Dear Sir/Madam, 23rd June, 2026 on ITnu teesrdmasy of Regulation 30 of SEBI (LODR) Regulations, 2015, this is to inform that the meeting of the Board of Directors of M/s. Sparc Electrex Limited was held today on at the Registered office of the Company at 1202, 12 Floor, Esperanza Building, Next to Bank of Baroda, 198, Linking Road, Bandra (West), Mumbai - 400050 at 03.30 p.m. and co ncluded at 7.10 p.m. The Board considered and approved as follows. 1. Standalone Audited Standalone Financial Results for the quarter and financial year ended 31 March, 2026 along with the Auditors Report thereon and Statement of Impact of Audit Qualifications as per Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015. Request you to kindly take the same on your records. TFohra nSkpianrgc Y Eolue ctrex Limited Y ours Faithfully Shobith Ganesh Hegde (Managing Director) DIN: 02211021 Place: Mumbai Encl: 1. AFR and Auditors Report thereon 2. Statement of Impact of Audit Qualifications Report for F.Y 2025-26 SPARC ELECTREX LIMITED Regd. Off: 1202, Esperanza Building, Next to Bank of Baroda, Linking Road, Bandra (West), Mumbai - 400050 Email id: sparcelectrex@gmail.com | Website: www.sparcelectrex.com| Tel: 9819001811 | CIN: L72100MH1989PLC053467 STATEMENT OF AUDITED FINANCIAL RESULTS FOR YEAR ENDED 31ST MARCH, 2026 (Figures in Lakhs, except No. of Shares and EPS) Quarter ended Year Ended 31st March, 31st Dec, 31st March, 31st March, 31st March, Particulars 2026 2025 2025 2026 2025 Audited Unaudited Audited Audited Audited Revenue from Operations 0 .19 5 .50 4 3.59 2 8.29 3 66.10 Other Income - - - 4 4.78 - TOTAL INCOME 0.19 5.50 43.59 73.07 366.10 EXPENSES Cost of Materials Consumed 1 32.31 2 4.87 1 37.22 1 32.31 1 37.22 Purchase of Stock in trade -44.45 - 1 10.64 5 1.29 3 46.85 Changes in Inventories of Finished goods, WIP and Stock in trade 1 53.47 - -165.70 1 53.47 -140.74 Employee Benefit Expenses 0 .04 0 .93 4 .79 5 .96 7 .71 Finance Cost 0 .00 - 5 .04 7 .32 1 1.04 Depreciation and Amortization Expense (incl. reversal) 0 .01 - 0 .01 0 .01 0 .01 Other Expenses 3 7.19 7 7.00 1 19.00 1 68.89 1 56.06 TOTAL EXPENSES 278.57 102.80 210.99 519.25 518.14 Profit Before Exceptional Items and Tax (278.38) (97.30) (167.40) (446.18) (152.04) Exceptional Items - - - Profit / (Loss) Before Tax (278.38) (97.30) (167.40) (446.18) (152.04) Tax Expenses a) Current Tax -1.40 - -2.95 - - b) Deferred Tax - - - - c) Short / (Excess) provision for tax of earlier years - - - - - Profit / (Loss) for the period from continuing operations (276.98) (97.30) (164.45) (446.18) (152.04) Profit/(loss) from discontinued operations - - - - - Tax expense of discontinued operations - - - - - Profit/(loss) from Discontinued operations (after tax) - - - - - Profit/(loss) for the period (276.98) (97.30) (164.45) (446.18) (152.04) Other Comprehensive Income - - - Total Comprehensive Income for the year (276.98) (97.30) (164.45) (446.18) (152.04) Earnings per equity share of Rs. 10/- each (for the period/year): * a) Basic EPS (Rs.) (2.76) (0.97) (1.64) (4.45) (1.52) b) Diluted EPS (Rs.) (1.42) (0.50) (0.84) (2.28) (0.78) Number of Shares - Fully Paid Up 10,023,225 10,023,225 10,023,225 10,023,225 10,023,225 Number of Shares - Partially Paid-up 9,532,775 9,532,775 9,532,775 9,532,775 9,532,775 Percentage of Shareholding 100% 100% 100% 100% 100% Paid-up Equity Capital (FV of Rs. 10/- each) (incl. forfeited shares) 1,010.27 1,010.27 1,010.27 1,010.27 1,010.27 Partially Paid-up Equity Share Capital (FV of Rs. 10/- each) 2 38.32 2 38.32 2 38.32 2 38.32 2 38.32 *Not Annualised Notes : 1.TheaboveauditedFinancialresultsoftheCompanyforyearended31stMarch,2026havebeenreviewedbytheAuditCommitteeandtakenonrecordby the Board of Directors at their respective meetings held on 20th June, 2026. 2. The aforesaid Audited financial results for the Year ended 31st March, 2026 have been prepared in accordance with Companies (Indian Accounting Standard) Rules, 2015 as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and in terms of Regulation 33 and Regulation 52 of SEBI (Listing Obligation and disclosure Requirements ) Regulations, 2015. 3. The Company operates in Two segment as defined by IND AS 108. Segment Reporting for the reportable segment is attached with the result. 4. The Figures of the previous year and/or period(s) have been regrouped wherever necessary. 5. The above Financial Results filed with the Stock Exchanges under Regulation 33 of the SEBI (LODR) Regulations, 2015 are available on the Stock Exchange website (www.bseindia.com) and on the Company's website (www.sparcelectrex.com). 6.Thecompany'sBankaccountisfreezeddue tothe non-paymentof theoutstanding incometaxdemands.The IncomeTaxDepartmenthasfrozenthe entity's bank account(s) on 24th November, 2025. By order of the Board of Directors SPARC ELECTREX LTD Shobhit G Hegde Place: Mumbai Managing Director Date: 23rd June, 2026 (DIN: 02211021) SPARC ELECTREX LIMITED Regd. Off: 1202, Esperanza Building, Next to Bank of Baroda, Linking Road, Bandra (West), Mumbai - 400050 Email id: sparcelectrex@gmail.com | Website: www.sparcelectrex.com| Tel: 9819001811 | CIN: L72100MH1989PLC053467 SEGMENT REPORT FOR THE QUARTER AND YEAR ENDED 31ST MATCH,2026 (Figures in Lakhs) Quarter ended Year Ended Sr. 31st March, 31st Dec, 31st March, 31st March, 31st March, Particulars No. 2026 2025 2025 2026 2025 Audited Unaudited Audited Audited Audited 1 Segment revenue (a) Manfacturing of Electrical Tools & Service -0.01 5.50 83.63 28.09 232.12 (b) Trading 0.20 - -40.05 0.20 133.98 TOTAL INCOME 0.19 5.50 43.57 28.29 366.10 2 Segment results profit / (loss) before tax & interest (a) Manfacturing of Electrical Tools & Service -87.87 -19.37 -62.05 -155.51 19.46 (b) Trading -153.27 - 23.49 -153.27 3.31 TOTAL ( 241.14) ( 19.37) ( 38.56) ( 308.78) 22.77 Less : Finance Cost 0.00 - 11.04 7.32 11.04 Less : Other unallocable expenses 37.24 77.93 117.79 174.86 163.77 TOTAL ( 278.38) ( 97.30) ( 167.40) ( 490.96) ( 152.04) Add: Other unallocable income - - - 44.78 - Loss before exceptional items and tax - - - - - Add/(less): Exceptional items- income/(expenses) - - - - Total profit/(loss) before tax ( 278.38) ( 97.30) ( 167.40) ( 446.18) ( 152.04) 3 Segment Assets (a) Manfacturing of Electrical Tools & Service 373.22 117.67 269.95 373.22 269.95 (b) Trading 751.58 830.05 975.65 751.58 975.65 Total Segment Assets 1,124.80 947.72 1,245.60 1,124.80 1,245.60 Unallocable Assets 262.58 609.48 949.44 262.58 949.44 Total Assets 1,387.38 1,557.20 2,195.04 1,387.38 2,195.04 4 Segment Liabilities (a) Manfacturing of Electrical Tools & Service 33.86 - 158.76 33.86 158.76 (b) Trading 9.07 - 89.31 9.07 89.31 Total Segment Liability 4 2.93 - 2 48.07 4 2.93 2 48.07 Unallocable Liability 79.47 1 3.64 235.81 79.47 235.81 Total Liability 1 22.40 1 3.64 4 83.88 1 22.40 4 83.88 5 Capital Employed Capital Employed 1,264.98 1 ,543.56 1 ,711.16 1 ,264.98 1,711.16 By order of the Board of Directors SPARC ELECTREX LTD Shobhit G Hegde Place: Mumbai Managing Director Date: 23rd June, 2026 (DIN: 02211021) SPARC ELECTREX LIMITED Regd. Off: 1202, Esperanza Building, Next to Bank of Baroda, Linking Road, Bandra (West), Mumbai - 400050 Email id: sparcelectrex@gmail.com | Website: www.sparcelectrex.com| Tel: 9819001811 CIN:L72100MH1989PLC053467 Statement of Assets and Liabilities as on 31.03.2026 (Figures in Lakhs) Particulars As at 31st March, 2026 As at 31st March, 2025 ASSETS Non-Current Assets Property, Plant and Equipment 3.58 109.83 Financial Assets Investments - - Other Financial Assets - - Deferred Tax Assets - - Other No [Showing first 8,000 characters — download PDF for full document]