Outcome Of The Board Meeting For The Un-audited Financial Results For The Quarter Ended June 30, 2026

Ref: SEC/SPSL/BSE /2026-27 Date: August 04, 2026 The Manager, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001 Script Code: 533110 Subject: Outcome of Board Meeting held on August 04, 2026. Dear Sir/Madam, Pursuant to the provisions of Regulations 30 and 33(3) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’), we wish to inform you that the Board of Directors of the Company at its meeting held today i.e. Tuesday, August 04, 2026, inter-alia, considered and approved the Un-audited Financial Results of the Company for the quarter ended June 30, 2026. A copy of the said financial results along with the Limited Review Report, as required under Regulation 33 of the Listing Regulations, is enclosed herewith for your records. The meeting of the Board of Directors commenced at 11.36 A.M. and concluded at 12.10 P.M. Kindly take the above on your record. Thanking you, Yours faithfully, For SHREE PRECOATED STEELS LIMITED Priyanka Khandelwal Company Secretary & Compliance Officer Encl: As above SHREE PRECOATED STEELS LIMITED CIN: L70109MH2007PLC174206 Regd. Off. : 1, Ground Floor, Citi Mall, New Link Road, Andheri (West), Mumbai - 400 053 UN-AUDITED FINANCIAL RESULTS FOR THE FIRST QUARTER ENDED 30™" JUNE, 2026 (Rs. In Lakhs except EPS) Standalone Results Quarter Ended Year Ended Sr. No. 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Audited Unaudited 1 |Income From Operations Revenue from operations Other Income » 368 - 368 2 Total Income From Operations (Net) = 368 = 368 3 |Expenses: a] Cost of materials consumed/Construction-related cost w - - = b] Changes in inventories 5 < = 5 c] Employees benefit expenses 10 11 8 44 d] Finance Cost - - - - e] Depreciation and amortisation expenses & - 3 f] Other Expenses 4 371 4 384 4 Total Expenses 14 382 12 428 5 |Profit/(Loss) before exceptional items and Tax (2-4) (14) (14) (12) (60) 6 Less: Exceptional Items - - 4 - 7 Profit/(Loss) after exceptional items (5-6) (14) (14) (12)] (60) 8 Tax Expense Current Tax 2 = < 2 Deferred Tax - = » = 9 Profit/(Loss) after Tax before Non-Controlling Interests (7-8) (14) (14), (12) (60) 10 |Less : Non-Controlling Interest - - - - 11 |Profit/(Loss) after Tax_and Non-Controlling Interests (9-10) (14) (14) (12) (60) 12 Other Comprehensive Income (Net of Tax) 2 2 a) Items that will not be reclassified to profit and loss - - - - (i) Remeasurements of the defined benefit plans B - = = (ii) Equity Instruments through Other Comprehensive Income - - - - b) Tax relating to items that will not be reclassified to Profit or loss - - - = 13 [Total Comprehensive Income for the period (11+12) (14) (12) (12) (58) 14__|Paid up Equity Share Capital (Face value of Rs.10/- per Share) 414 414 214 214 15 Other Equity - - - (688)! 16 Networth - - - (274) 17__|Earnings per equity share of Rs. 10/- each (a)Basic (0.34)| (0.29)] (b)Diluted (0.34) (0.29) Notes: 1 The above financial results of the Company have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on 4" August| 2026, The Statutory Auditors has performed limited review of the financial results for the quarter ended 30" June 2026 and issued limited review report. 2 The above un-audited results have been prepared in accordance with Indian Accounting Standards ('Ind AS') notified under Section 133 of the Companies Act 2013, read together with the Companies| (Indian Accounting Standard) Rules, 2015. 3 The results will be available on the Company's website: www.spsl.com and have been submitted to the Stock Exchange where the Equity Shares of the Company are listed. 4 The figures for the last quarter results are the balancing figures between the audited figures in respect of the full previous financial year and the published year to date figures up to third quarter of the| respective financial year. 5 The previous period's figures have been regrouped or rearranged wherever necessary. 6 The accounts are prepared on a going concern basis in spite of negative net worth and pending litigation in respect of refund of indirect taxes. Place: Mumbai Managing Director| Date : 4™ August, 2026 DIN: 01738989, V. PAREKH & ASSOCIATES CHARTERED ACCOUNTANTS 37. HAMAM STREET, 2nd FLOOR. FORT, MUMBAI- 400 001 22650264 22653555 2266 62 19 E-Mail : mail@vparekh.com Independent Auditor's Limited Review Report on the Quarterly Unaudited Financial Results of Shree Precoated Steels Limited Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations; 2015, as amended. The Board of Directors, SHREE PRECOATED STEELS LIMITED Mumbai. We have reviewed the accompanying Statement of Unaudited Financial Results of SHREE PRECOATED STEELS LIMITED ("the Company"), for the quarter ended June 30, 2026 ("the Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). The Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in 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 and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 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', specified under Section 143 (10) of the Companies Act, 2013. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial results are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Material Uncertainty Related to Going Concern: We draw attention to the Note no. 6 of the accompanied financial results, regarding preparation of financial results on going concern basis. The Company’s net worth is negative and it indicates that a material uncertainty exists that may cast significant doubt on the Company's ability to continue as a going concern. The appropriateness of the assumption of the going concern is dependent on the Company's ability to raise finance and generate cash flows in future to meet its obligation. However, the financial results have been prepared on “going concern™ basis for the reasons stated in aforesaid note. 5. Attention is drawn to the fact that the figures for the quarter ended 31st March 2026 as reported in these financial results are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year had only been reviewed and not subjected to audit. 6. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited standalone financial results prepared in accordance with applicable accounting standards i.e. Ind AS prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations including the manner in which it is to be disclos [Showing first 8,000 characters — download PDF for full document]