Pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform that the meeting of Board of ....

HEM HOLDINGS AND TRADING LIMITED REGD. OFF. UNIT NO V-348, THE CENTRIUM, 3RD FLOOR. KURLA KIROL, LBS, KURLA, MUMBAL MAHARASHTRA, INDIA, 400070, TEL NO. 40034768 Email: CIN: L65990MH1982PLCO26823 Date: August 06, 2026 The Listing Department BSE Limited Phirozee Jeejeebhoy Towers Dalal Street, 25t Floor Mumbai ~ 400001 REF: Scrip Code: 505520 | Symbol: ZHEMHOLD Dear Sir/Madam, Pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform that the meeting of Board of Directors of the Company was held today, i.e. Thursday, the 06t day of August, 2026 at the Registered Office of the Company which commenced at 02:00 P.M. and concluded at 04:00 P.M. inter alia to consider and approve the following: 1. The Un-audited Financial Results (Standalone) for the Quarter ended 3o0th June, 2026 in pursuance of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. Independent Auditor’s Limited Review Report on Un-Audited Financial Results (Standalone) of the Company for the quarter ended 30t June, 2026 as enclosed herewith. You are requested to take note of the same & make necessary changes in your records. Thanking you, Yours faithfully, For Hem Holdings and Trading Limited Rayi Manoharlal Kharwad Managing Director DIN No: 02079606 Encl: As above mentioned HEM HOLDINGS AND TRADING LIMITED CIN: L65990MH1982PLC026823 Regd. Office: 601/602A, Failink Centre, Off Andheri Link Road, Andherl (W), Mumbal 400053 Tel: 022 - 25162488 Email-id: sterling.guaranty@gmail.com Website: www.sterling-guaranty.com STANDALONE UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE, 2026 {Rs in Lakhs except for Earnings Per Share)) Corresponding 3 o - 3 months ended | "P Sre Uced Nin Eg S3 | months endeds Prev Piou ys y ear 304un26 31Mar26 30-4un2s 31-Mar26 Unaudited Audited Unaudited Audited 1 [income [(zJRevenue From Operations 000] 7.98] 207 7113 [(B10ther income 0,00 0.21] 0.00] 0.21] Total Revenu] 0.9 8.13] 2073 71.34] 2 [expenses @) Cost of materials consumed 000 0.0 000} 0.0 (&) Purcofh staockscine-trsade 0.00) 0.00) 0.00] 0.00] (c) Changes in inventoof rfiinieshsed goods, work-in- or cinetrade o.00) 0.00) o 0.00) (e Finance Cost 0.00] 0.0 003} 0.09) (e) Empioyee Banefits Expenses 137] 1.38] 0.000] 1.35| () Depreciation and amortisation expense o 0.00] 0.00] 0.00] [(GY Other expenses (Any ftem exceeding 10% of the [total expenses relating to continuing operations to be, shown separately) 5.96] 035 5.00) 871 Total Expenses| 7.34 236] 5.3 10,18 Profit/ (Loss) before exceptional and extraordinary| 3 litems and tax 11:2) 734 5.83] 15.68 615 4 [exceptional 1tems 252.21] 000 000) o [Profit/ (Loss] before extraordinary fiems and tax (- s -259.55] | 15.68] s1.15] 6 [Extraordinary ftems 7 |Proft/ (Loss) before Tax (5-6) 259,55 583 15.68 6115| [Tax Expenses (o) Current Tax o.00] (b) Deferred Tax 0.00) 8 Total Tax Expensey| 0.00 0.00 0.00) 0.00 s {Loss) from continuing operations (7-8) -259.55] 553 15.68] 6115 [Profit/{Loss] for a period from is -continuing 10 _loperations 000 0.00) o 0.00) 11 [Tax Expenses of discountined operations 0.00) 0.00] 0.00) 0.00] Profit/ (Loss] from dis continuing operations [after 12 g o11) 000 o 0.00) 000 13 Inet Profit/fLoss) (9412) -250.55| 5.83) 15 68] 61.15] 14__[other Comprehensive Income/ Loss) (A JiTAmount of tems that wilnot to be reciassiied to profit o loss 0.00] 0.0 0.00) 000 (] income tax refating to tems that wil ot be reclassified to profit or oss 000) 0.00) 0.00) 0.00) (B.1(1) Amount of tems that wil be reciassiied to Profit or Loss 000) 000 0.00) 0.00) ) Incore tax relating to Ttems that will be reclass Ti ofi me pd r o profit or loss Tor the period o 0.00) 0.00) 00 |(comprising profit/(Loss) and ather comprehensive 15 lincome for the period) (13+14) <259.55) 583 15 .68 s1.1s] [Paid up Equity Share Capital (Face Value of R 107 16 leach) 24.00) 24.00) 24.00f 240 17 [Earming Per Share (For continuing operation: () Basic -108.15] 23] 653 25.48) (6} Ditwted “108.15) 243 653] 25,28 Notes: 1. The above unaudited financial results for the quarter ended June 30,2026 have been reviewed by the Audit Committee and its recommedation have been appraved by the Board of Directors at its meeting held on 06th August, 2026, 2.The Statutory Auditor of the company has carried out a Limited review of the financial results for the quarter ended 30th June 2026 in terms of Regulation 33 of the Securities and Exhchange Boaof rInddia (Listing Obiigations and Disclosure. Requirement) Regulations, 2015. There is no qualification in the Limited Review Report issued for the said period. 3.The Company has no separate reportable segment; hence segment reporting is not applicable to the company. 4. The core business of the company is Advisory. 5. The Standalone Financial Results of the company for the First Quarter ended 30th June, 2026 are available on the Company's website www.hemholdings.com and on the website (www.bseindia.com) For and on behaff of Hem Holdings & Trading LTD N V"‘J Date: 06/08/2026 Rav{Manoharlal kharwad Place: Mumbai Managing Director DIN No-02079606 B.M. Gattani & Co. Chartered Accountants B-702, Om Sal Shravan, Opp. Shimpoll Yelepllmlcb Erd:;o":;?' Shimpoli, Borfvali (W), Mumbai-4i ' N D ' A Tel: 022-28988811, Cell: +91 9022988811 E-Mail: balmukundgattani@yahoo.co.in Regulations, 2015) ‘The Board of Directors HEM HOLDINGS AND TRADING LIMITED Unit No. V-348, The Centrium, 3rd Floor, KurlaKirol, LBS, Kurla, Mumbai, Maharashtra, India, 400070 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results{ Stateranen‘ti )t:f HEM HOLDINGS AND TRADING LIMITED("the Company") for the quarter ended June iO. 2026 an "e Standalone Unaudited Year to Date Results for the period April 01, 2026 to June 30, 2026 ( thg Sta;;mif;:‘) attached herewith, being submitted by the Company pursuant to the requirements of R?gu‘llatmn o ) de SEB (Listing Obligations and Disclosure Requirements) Regulation, 2015 (the "Regulation”) as amended, including relevant circulars issued by the SEBI from time to time. 2. This statement, is the responsibility of the Company's Management and has been approved by the Board of Directors, has been compiled from the related audited interim standalone financial informatu?n which t\as 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 read with relevant rules issued thereunder and other accounting prlncigles generally accepted in India. Our responsibility is to express an opinion on the Statement based on our review. 3. We conducted our review of the Statement 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 statements are free of material misstatements. 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 the Standards on Auditing specified abu nn es te oac pt 3 ( al1 l0 ) go nf t fih ce nA tc t m, ta tn ed sc o tn hs ae tq u me in gt hl ty , ed o ie des tn io ft ee dn a inb l ae u as dt io .o b Act ca oi rn ia ns gs lu yr ,a n wc ee dth oa t ow te xw po ru el sd mrpAt lB c ia r eha ti a saas d , ct sd e t t dt id 2 awo ch 0 tio ee w et1 sn n mha 3 a e c o ni nCcu an i tdr o s r . t m c p r uhp a oe lea l amv i rni eI c ,y ne in i d ew d ii sn nec ag chdo n la n ,s uA std dc au inrct nc oeoe gt a tum e d n te dd tn hi wit esa [Showing first 8,000 characters — download PDF for full document]