Financial Result for 01st Quarter ended 30-06-2026

CIN NO.: L63040WB1986PLC040796 Date: - 05th August, 2026 To, To, Dy. General Manager, The Secretary, Corporate Relationship Department, The Calcutta Stock Exchange Limited BSE Limited, 7, Lyons Range, P. J. Tower, Mumbai – 400 001 Kolkata – 700 001 SUB: Outcome of Board Meeting held on 05th August, 2026 Scrip Code: 532444 (BSE) & 15091 (CSE) Dear Sir /Madam, Pursuant to Regulation 30 & 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI master circular no. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, We wish to inform you that the Board of Directors at its meeting was held at its Registered Office on Wednesday, 05th August, 2026 (commenced at 02:30 P.M. and concluded at 03:05 P.M.) have inter-alia considered / approved /adopted the following agenda: 1. The Standalone Unaudited Financial Results of the Company for the 01st quarter ended 30th June, 2026 along with Limited Review Report by the Statutory Auditor is enclosed herewith - Annexure-I. 2. Statement on deviation/ variation in utilization of funds raised - Non-applicability of Regulation 32 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 is enclosed herewith-Annexure-II 3. Details of Outstanding Default on Loans and debt Securities - Not Applicable as we don’t have any default on loans and debt securities outstanding as on 30-06-2026, is enclosed herewith – Annexure-III The said results will be duly published in the newspapers within due course of time. This information is also available on Company’s website: www.tspiritualworld.com and on the Stock exchanges website: www.bseindia.com and www.cse-india.com. We request you to take on record and acknowledge the same. Thanking you, Yours faithfully, For T. Spiritual World Limited Netra Bahadur Ranabhat Managing Director and CEO DIN: 06716666 Encl.: As above Registered Office: Email complianceofficer@tspiritualworld.com 4, Netaji Subhas Road,1st Floor, Website: www.tspiritualworld.com Kolkata—700001 Telephone : 033-22315717 CIN NO.: L63040WB1986PLC040796 Financials: Annexure -I Registered Office: Email complianceofficer@tspiritualworld.com 4, Netaji Subhas Road,1st Floor, Website: www.tspiritualworld.com Kolkata—700001 Telephone : 033-22315717 7891 1 11 te s :1 S ta te m e n t o f S ta n d a lo n e U n a u d ite d F in a n c ia l R e s u lts fo r th e 1 s t Q u a r te r e n d e d 3 0 th Ju n e , 2 0 2 6 (R s . In L a k h s ) Q u a r te r E n d e d Y e a r e n d e d U n a u d ite d A u d ite d U n a u d ite d A u d ite d P a r tic u la r s 3 0 -0 6 -2 0 2 6 3 1 -0 3 -2 0 2 6 3 0 -0 6 -2 0 2 5 3 1 -0 3 -2 0 2 6(R e fe r n o te n o .6 ) In c o m e fr o m o p e r a tio n s(a ) N e t S a le s / in c o m e fro m o p e ra tio n s - - - -(b ) O th e r In c o m e 1 .2 4 0 .1 8 0 .1 8 3 .7 2T o ta l in c o m e fr o m o p e r a tio n s (n e t) 1 .2 4 0 .1 8 0 .1 8 3 .7 2E x p e n s e s(a ) C h a n g e s in in v e n to rie s o f fin is h e d g o o d s , w o rk -in - - - - -p ro g re s s a n d s to c k - in -tra d e(b ) E m p lo y e e b e n e fits e x p e n s e 1 .4 5 1 .4 4 1 .5 4 6 .2 7(c ) F in a n c e C o s t - - - -(d ) D e p re c ia tio n a n d a m o rtis a tio n e x p e n s e - - - -(e ) O th e r e x p e n s e s 7 .0 7 2 .4 0 8 .0 6 1 4 .3 2T o ta l e x p e n s e s 8 .5 2 3 .8 4 9 .6 0 2 0 .5 9P r o fit / (L o s s ) fr o m o p e r a tio n s b e fo r e E x c e p tio n a l & (7 .2 8 ) (3 .6 6 ) (9 .4 2 ) (1 6 .8 7 )E x tr a o r d in a r y Ite m s (1 -2 )E x c e p tio n a l & E x tra o rd in a ry Ite m s - - - -P r o fit / (L o s s ) b e fo r e T a x (3 + 4 ) (7 .2 8 ) (3 .6 6 ) (9 .4 2 ) (1 6 .8 7 )T a x e x p e n s eC u rre n t T a x - - - -D e fe rre d T a x - - - -E a rlie r Y e a rs 0 .5 0 - - -T o ta l T a x E x p e n s e s 0 .5 0 - - -N e t P r o fit/ (L o s s ) a fte r ta x (5 + 6 ) (7 .7 8 ) (3 .6 6 ) (9 .4 2 ) (1 6 .8 7 )O th e r C o m p r e h e n s iv e In c o m e / (L o s s ) - - - -T o ta l C o m p r e h e n s iv e In c o m e / (L o s s ) ( 7 + 8 ) (7 .7 8 ) (3 .6 6 ) (9 .4 2 ) (1 6 .8 7 )P a id -u p e q u ity s h a r e c a p ita l 2 ,0 0 0 .2 0 2 ,0 0 0 .2 0 2 ,0 0 0 .2 0 2 ,0 0 0 .2 0(F a c e V a lu e o f th e S h a re s h a ll b e in d ic a te d in R s .) 1 0 1 0 1 0 1 0R e s e rv e s e x c lu d in g R e v a lu a tio n R e s e rv e (1 ,8 8 3 .7 2 )E a r n in g s P e r S h a r e (n o t a n n u a lis e d e x c e p t fo r y e a r e n d e d ):B a s ic & D ilu te d (0 .0 4 ) (0 .0 2 ) (0 .0 5 ) (0 .0 8 ) T h e a b o v e U n a u d ite d F in a n c ia l R e s u lts h a v e b e e n re v ie w e d b y th e A u d it C o m m itte e a t th e ir m e e tin g a n d a d o p te d b y th e B o a rd o fD ire c to rs a t th e ir m e e tin g h e ld o n 0 5 th A u g u s t, 2 0 2 6 . T h e re s u lts a re b a s e d o n th e fin a n c ia l s ta te m e n ts p re p a re d b y th e C o m p a n y ’s m a n a g e m e n t in a c c o rd a n c e w ith th e re c o g n itio n a n dm e a s u re m e n t p rin c ip le s la id d o w n in th e C o m p a n ie s (In d ia n A c c o u n tin g S ta n d a rd s ) R u le s , 2 0 1 5 (In d A S ) s p e c ifie d u n d e r S e c tio n 1 3 3 o fth e C o m p a n ie s A c t, 2 0 1 3 re a d w ith re le v a n t ru le s is s u e d th e re u n d e r. CIN NO.: L63040WB1986PLC040796 Registered Office: Email complianceofficer@tspiritualworld.com 4, Netaji Subhas Road,1st Floor, Website: www.tspiritualworld.com Kolkata—700001 Telephone : 033-22315717 3 T h e C o m p a n y is e n g a g e d in th e b u s in e s s o f T ra d in g a n d th e re fo re h a s o n ly o n e re p o rta b le s e g m e n t a s e n v is a g e d b y In d A S 1 0 8 ‘O p e ra tin g S e g m e n t’. 4 D u rin g th e p e rio d u n d e r re v ie w th e c o m p a n y d o e s n o t h a v e a n y s u b s id ia ry / a s s o c ia te s / Jo in t V e n tu re C o m p a n y (ie s ). H e n c e , th e d is c lo s u re a s p e r th e re le v a n t In d ia n A c c o u n tin g S ta n d a rd i.e In d A S 1 1 0 C o n s o lid a te d F in a n c ia l S ta te rn e n t is n o t a p p lic a b le a s o n Ju n e 3 0 , 2 0 2 6 . 5 T h e S ta tu to ry A u d ito rs o f th e C o m p a n y h a v e c o n d u c te d a lim ite d re v ie w o f th e a b o v e s ta n d a lo n e u n a u d ite d fin a n c ia l re s u lts o f th e C o m p a n y fo r th e q u a rte r e n d e d Ju n e 3 0 , 2 0 2 6 . 6 T h e fig u re s fo r th e q u a rte r e n d e d 3 1 s t M a rc h , 2 0 2 6 , a re th e b a la n c in g fig u re s b e tw e e n a u d ite d fig u re s in re s p e c t o f th e fu ll fin a n c ia l y e a r e n d e d 3 1 s t M a rc h , 2 0 2 6 a n d th e y e a r to d a te fig u re s u p to th e th ird q u a rte r o f fin a n c ia l y e a r 2 0 2 5 -2 6 . 7 P ro v is io n s fo r ta x a tio n s w ill b e m a d e a t th e e n d o f th e y e a r. 8 P re v io u s p e rio d 's fig u re s h a v e b e e n re g ro u p e d / re c la s s ifie d w h e re v e r n e c e s s a ry to c o rre s p o n d w ith th e c u rre n t p e rio d 's c la s s ific a tio n / d is c lo s u re . B y o r d e r o f th e B o a r d F o r T .S p ir itu a l W o r ld L im ite d N e tr a B a h a d u r R a n a b h a t a te : 0 5 th A u g u s t, 2 0 2 6 M a n a g in g D ir e c to r a n d C E O la c e : K o lk a ta D IN N o .:0 6 7 1 6 6 6 6 MOHINDRA ARORA 8 CO. BRANCH OFFICE: / Oarya Nagar House, 3rd Floor, Office No./31, 67-69, CHARTERED ACCOUNTANT Maharishi KaNe Marg, Marine Lines (E)'/Mumbai -400 002. Tel.: 9820155470 E-mail : mohindraarora2010@gmail.com . Independent Auditor's Review Report on the Quarterly Unaudited Standalone . financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors T. Spiritual World Limited We have reviewed the accompanying statement of unaudited financial results of Mis. T. Spiritual World Limited (the "Company") for the 01st quarter ended on 30th June, 2026 being submitted by the Company pursuant to the requirements of Regulation 33 of th [Showing first 8,000 characters — download PDF for full document]