Outcome of the Board Meeting held on 06.08.2026 under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 to approve Un-Audited Financial Results for ....

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. 40034788 Email: b CIN: L65990MH1982PL.CO26823 Date: August 06, 2026 The Listing Department BSE Limited Phirozee Jeejeebhoy Towers Dalal Street, 25th Floor Mumbai — 400001 REF: Scrip Code: 505520 | Symbol: ZHEMHOLD Subject: Ou e of the B eeti d on 06.08. er Re; Dear Sir/Madam, Pursuant to the provisions of Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015, the Board of Directors of the Company at its meeting held on 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. considered and approved inter alia: 1. The Un-Audited Financial Results (Standalone) for the Quarter ended 30t June, 2026, in pursuance of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as enclosed herewith. 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. 3. The Board considered the requirements relating to the prescribed minimum Net Owned Fund (NOF) in accordance with the provisions of the Master Direction — NBFC Scale Based Regulation Directions, 2023, incorporating the Scale Based Regulation (SBR) Framework, and the Reserve Bank of India (Non-Banking Financial Company - Registration, Exemptions and Framework for Scale Based Regulation) Directions, 2025, as amended. Accordingly, the Board approved the increase of the Company's Net Owned Fund to $10 crore on or before 30 September 2026 and authorized the management to take all necessary actions to ensure compliance with the applicable regulatory requirements within the prescribed timeline. You are requested to kindly take the same on record. Thanking you, Yours faithfully, For Hem Holdings and Trading Limited Ra anoharlal Kharwad Managing Director DIN No: 02079606 Encl: As mentioned above HEM HOLDAIND NTRAGDISNG LIMITED CIN: L6S990MH1982PLC026823 Regd. Office: 601/602A, Fairlink Centre, Off Andheri Link Road, Andheri (W], Mumbai 400053 Tel: 022- 25162488 Email-1d: 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 3monthsended | "3 | b endedinthe Py Y Particulars o Jo0n26 | 3iMarzs 0un2s S Marzs Unaudited Auited Unsudited ‘Audited T fincome leJRevenue From Operations X 754 2071} 7113) (b10ther income 009 021 009 021 Total Revenue| 0.0 815 2071] 7134 7 [epemses ) Cost of materal consumed [X 00 00 000] (6 Purchases of stack-in-trade 009 009 000) 000 () Changes ininventoris of finished goods, workcin (ur6o gFciensasn caen dCo stst ock in trade 00.0000} 0X0 7 00.0030} 00..0090]] (€ Employee Benefts Expenses 137 1.33] 0.00) 139) [() Depreciation and smortisation experse 000} 0.00] 009 000 (61 Other expenses (Any Rem exceeding 10% oT the tota expensesrelting to continuing operations to be, hown secarately] 596 0ss 5.0 an Total Expenser 7.34) 234 503 10.18) [Prfit/ {Los) before exceptional and extracrdinary 43 [Exceptionda lt atxe (m1s-2 ) 25-7 2. 23 14] 05 .. 83] 1 05 .. 06 08 ]] 61 0. .1 05 0] Pro(Lossf] beiforet ext/racr dinary fiems and ax (3~ s 25955 583 1568 6115 & |Extreordinary tems 7 [profit/ (Loss) before Tax (5] 25953 s3] 15.60) o113 [Tax Expenses (o) Current Tax o0 () Deferred Tax 000} s Total Tox Expenses] X 0.00] 0.00) 9 [Profi/ (Los) rom continuing operations (78) 259,55 583 1563 6115 Profi/TLoss)Tor & period from dis -continuing 10 |operations 009 0.00) 00 000 11 [Tax Expenses of discountined operations o 000} 0.00] 009 [Profi/ {Loss) From dis -continuing operatians after 12 lwguoa) 0 00} o 009 33 [Net Profit/(toss) (9v12) 250y 589 15.60) o115 14__[Other Comprehensive income/{Loss) [ JAmount of tems that wil not o be reciassiied to rofit or foss 0.0} 0.0} 009 020 i Income tax relating to items that will not be reciassified o proft or loss o 0.00] 09 009 p8r,o1f1i1t} oArm oLousnst of items that will be reclassified to 0 0.00] 00 0.00) i) Income tax refating ta Trems that wil B re oc Ti aa ls Cs ofi me pd r o eh epr no sfi it v eo T nlo cs os r me Tor T period 000 000) 009 009 (comprising profit/(Loss) and other comprehensive 15 lincome for the period) (13+14) -259.55] s3] 15266 6115 Paid up Equity Share Capital (Face Value of s 107 16 lesch) 2 21 2000 2000 17 _|€arning Per Share (For continuing operations) (s Basic 108,15} 243 653 251 (b} Diluted -108.15} 2.43] 6.53] 25.48] 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 approved by the Board of Directors at its meeting held on O6th 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 n terms of Regulation 33 o the Securities and Exhchange Board of India (Usting Obligations and Disclosure Requirement) Regulations, 2015. There is no qualification in the Limited Review Report issued for the sid 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 Resuits 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.bseindla.com) For and on behalf of Hem Holdings & Trading LTD (N3 v Date: 06/08/2026 Rav{Manaharlal Kharwad Place: Mumbai Managing Director DIN No-02079606 B.M. Gattani & Co. 3 Chartered Accountants 8-702, Om Sal Shravan, Opp. Shimpoll Telephone Exchange, INDI A Shimpoli, Borivall (W), Mumbal-400092 Tel: 022-28988811, Cell: +91 9022988811 E-Mall: balmukundgattani@yahoo.co.in LIMITEDREVIEWREPORT Regulations, 2015) The Board of Dircctors 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 (" sta(emen:1 )t :f HEM HOLDINGS AND TRADING LIMITED("the Company") for the quarter ended June 30, 2026 and the Standalone Unaudited Year to Date Results for the period April 01, 2026 to June 30, 2026 ("the Sta;zr:i;r;:‘e) attached herewith, being submitted by the Company pursuant to the requirements of Regulanon oy SEBI (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 informafl?n which {|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 principles generally accepted in India. Our responsibility is to express an opinion on the Statement based on our review. 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 i [Showing first 8,000 characters — download PDF for full document]