Un-Audited Financial Results for Quarter and three months ended June 30, 2026

m HB ESTATE DEVELOPERS LTD. . Regd. Office : Plot No. 31, Echelon Institutional Area, Séet-o 3r2, Gurugram -122001 (Haryana) il it Ph.:0124-4675500, Fax:0124-4370985, E-mail:corporate@hbestate.com Website : www hbestate.com, CIN : L99999HR1994PLCO34146 August 03, 2026 The Listing Department BSE Limited, Pheroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400 001 Scrip Code: 532216 Sub: Outcome of Board Meeting held on August 03, 2026 and forwarding of Un-Audited Financial Results for the quarter and 3 months ended on June 30, 2026 Dear Sir/Madam, Pursuant to Regulation 30 and 33(3) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the Board of Directors at its meeting held today i.e. August 3, 2026 inter-alia, has Considered and approved the Un-Audited Financial Results (Standalone and Consolidated) for the quarter and 3 months ended June 30, 2026. A copy of above Financial Results along with the Limited Review Report thereon issued by the Statutory Auditors, M/s N.C. Aggarwal & Co. is attached herewith as Annexure-A. The Board Meeting commenced at 12:30 P.M. and concluded at 1:51 P.M. You are requested to take note of same. Thanking you, Yours faithfully, For HB Estate Developers Limited (Company Secretary & Compliance Office! Mem. No. ACS 35382 N.C. AGGARWAL & CO. CHARTERED ACCOUNTANTS 102, Harsha house, Karampura Commercial Complex, New Delhi-110 015. Ph: (0) 25920555-556 (R) 25221561 E-Mail: nc.aggarwal@gmail.com Independent Auditor’s Review Report on Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors of HB ESTATE DEVELOPERS LIMITED We have reviewed the accompanying statement of unaudited standalone financial results of HB Estate Developers Limited (‘the Company’) for the quarter ended 30th June 2026 (‘the statement’), being submitted by the Company pursuant to the requirement of Regulation 33 of SEBI (Listing obligations and disclosure requirements) Regulation, 2015, as amended (“the Listing Regulation”). 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 the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34"), prescribed under section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the statement based on our review. We conducted our review oft he statements 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 statements are free of material misstatement. A review of interim financial information consists of making inquiries, 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. 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 the recognition and measurement principles laid down in the applicable Indian Accounting Standards (“Ind AS”) as specified under Section 133 of the Companies Act, 2013 asamended, read with relevant rules issued thereundaenrd other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For N.C. Aggarwal & Co. Chartered Accountants Firm Registration No. 003273N Gautam Digitallysigned by Gautam Kumar Kumar Aggarvial Aggarwal frosh pvioncy G. K. Aggarwal Partner M. No. 086622 Date: 3rd August, 2026 Place: Gurugram UDIN: 26086622SBDDVB3772 HB ESTATE DEVELOPERS LIMITED Registered Office: Plot No.31, Echelon Institutional Area, Sector 32, Gurugram-122001, Haryana Ph.: +91-124-4675500, Fax No.: +91-124-4370985 E-mail: corporate@hbestate.com, Website: www.hbestate.com CIN : L99999HR1994PLC034146 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE THREE MONTHS ENDED 30TH JUNE, 2026 (Rs. In Lakhs) S.No. (Particulars Three Months Ended Year Ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Un-Audited Audited Un-Audited Audited I |Revenue from Operations 277474 3297.29| 2376.34 11692.63 Il [Other Income 40.80] 49.29) 39.74 152.88 lit [Total Income (1 + 1) 2815.54 3346.58| 2416.08, 11845.51 IV |Expenses: a) Cost of materials consumed 254.13 309.88 200.74 1118.73 b) Changes in inventories of finished goods, work-in - - - - progress and stock-in-trade. c) Employee benefit expense 641.97 658.06| 575.31 2356.59 d) Finance costs 333.17 363.37 442.79 1649.91 e) Depreciation and amortization expense 205.31 198.68 197.21 797.82 f) Other expenses 1133.46| 1243.60| 937.72] 4145.72 Total expenses 2568.04, 2773.59) 2362.77, 10068.77 V |Profit before exceptional items and tax (Il - IV} 247.50 572.99 53.31 1776.74 VI |Exceptional items. - - - - VIl |Profit before tax (V - VI) 247.50) 572.99 53.31 1776.74 VIl |Tax expense: (1) Current tax - (35.20) - (35.20) (2) Deferred tax 93.72 25347 15.13 641.56 Total Tax Expense 93.72 218.27 15.13 606.36 IX |Profit for the period from continuing operations (Vi - 153.78 354.72 38.18 1170.38 X :Irlgml (Loss) from discontinued operations - - - - Xl |Tax expense of discontinued operations - - - - XNl |Profit/ (Loss) from discontinued operations (after - - - - tax) (X - XI) XIIt |Profit for the period (IX + XII ) 153.78 35472 38.18 1170.38 XIV |Other Comprehensive Income a. ltems that will not be reclassified to Profit or Loss 1. Remeasurement of defined benefit plans 1.40 7.68 (0.78) 5.33 i Tax relating to above (0.41) (2.23) 023 (1.55) Other Comprehensive Income/ (Loss) (XIV) 0.99 545 (0.55) 378 XV |Totai Comprehensive Income (XIll + XIV) 154.77 360.17 37.63 117416 XVI [Pald Up Equity Share Capltal (Rs. 10 Per Share) 2323.37) 2323.37 2173.37 232337 XVII (Other Equity NA. NA, NA| 17037.55| XVIIl [Earning Per Share (in Rs.) :- (1) Basic 0.67 1.54 0.18 5.19 (2) Diluted 018 519 NOTES 1 The aforesaid Standalone Unaudited Financial Results were placed before and reviewed by the Audit Committee at its meeting held on 03rd August 2026 and approved by the Board of Directors at its meeting held on the same date. 2 These Standalone Financial Results have been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 ("Ind AS") prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. 3 The Government of India vide nofification dated 21st November, 2025 had notified the implementation framework in respect of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, which consolidate and replace 29 (twenty-nine) existing labour laws. The Ministry of Labour and Employment had also published draft Central Rules and FAQs to facilitate the assessment of the financial impact arising from New Labour Codes. The said central rules have been made effective w.e.f. 08th May, 2026. Based on the assessment carried out by the Company and on th [Showing first 8,000 characters — download PDF for full document]