Enclosed herewith are the Audited Financial Results along with Auditor''s Report for the financial year ended on 31st March, 2026. Kindly take note of them.

granito www.shivaexpor n export Itd IS A Bombay Stock Exchange Listed Entity 06-Aug-2026 The General Manager Department of Corporate Services, BSE Limited, 25t Floor, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai-400001 Sub: Outcome of Board Meeting held on 06.08.2026 Scrip Code: 540072 Dear Sir/Madam, We wish to inform you that the meeting of Board of Directors of the Company was held today i.e. 06.08.2026 at the registered office of the Company situated at 8, Bhatt Ji Ki Baari, Udaipur Rajasthan-313001 India wherein the following matters were considered, discussed and approved: 1. The Audited Standalone Financial Results along with the Independent Auditor’s Report of the Company for the half year and year ended on March 31, 2026. 2. Other general business of the Company. Time of commencement of Meeting: 04:00 PM Conclusion of Meeting: 05:15 PM This is for your information and record. Thanking you, Yours truly, for SHIVA GRANITO EXPORT LIMITED , /S N ABHINA DHYAY | (Managing Director) \ DIN: 01858391 &350 8, BhattJi ki Bari, Udaipur-313001, Rajasthan, INDIA Tel.: +91 294 2418228, 2414643, Cell: +91 96800 02120 Fax: +91 294 2414643, Email: shivaexport@gmail.com CIN No. L14200RJ2015PLC048974 ANKIT SURESH JAIN & CO. CHARTERED ACCOUNTANT 210, 2 Floor, Samriddhi Complex, Sector-11, Udaipur (Raj.)-313001 Mob: 77379-77294, Email: ankitjain0407 @gmail.com Independent Auditor's Report To The Board of Directors of Shiva Granito Export Limited Report on the Audit of the Standalone Financial Results Opinion We have audited the accompanying standalone half yearly financial results of Shiva Granito Export Limited ("the Company"), for the half year ended March 31, 2026 and the year to date results for the period from October 1, 2025 to March 31, 2026 , 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) ('Listing Regulations'). In our opinion and to the best of our information and according to the explanations given to us, except for the possible effects of the matter described in the basis for qualified opinion paragraph section, the standalone financial results (i) Presents financial results in accordance with the requirements of Regulation 33 of the Listing Regulations; and (ii) Gives a true and fair view in conformity with the applicable Indian Accounting Standards ('Ind AS") specified under section 133 of the Companies Act, 2013 ('the Act'), read with the Companies (Indian Accounting Standards) Rules, 2015, and other accounting principles generally accepted in India, of the standalone net profit/loss after tax and other comprehensive income and other financial information of the Company for the year ended March 31, 2026. Basis for Qualified Opinion 1. The Company has not made a provision for expected credit loss in respect of trade receivables amounting to ¥7,74,37,115 which is not in compliance with Ind AS 109 - Financial Instruments. In our opinion, had the Company made such provision, the total expenses would have increased and the profit before tax would have decreased by X 7,74,37,115 for the year ended 31st March 2026. Accordingly, trade receivables and equity as at 31st March 2026 are overstated by the same amount. 2. the Company has not provided appropriate valuation of inventories as at 31.03.2026 due to non-availability of required stock records and valuation reports. In the absence of sufficient appropriate audit evidence regarding the existence and valuation of inventory, we were unable to determine whether any adjustments might be necessary in respect of inventory, cost of goods sold, and the corresponding impact on the results for the year, assets, and equity as at the balance sheet date. sl 3. The Company has not provided for interest payable to micro and small enterprises (as defined under the Micro, Small and Medium Enterprises DevelopmeAnctt, 2006) on delayed payments as required under Section 16 of the said Act. As informed to us, the management has not determined the amount of such interest liability and hence no provision has been made in the financial statements for the year ended 31st March 2026. Had the Company provided for such interest, the profit for the year would have been lower by the said unascertained amount and the corresponding liability under current liabilities would have increased by a similar amount. 4. The Company has not made provision for gratuity liability in accordance with the requirements of Ind AS 19 - Employee Benefits. As per the information and explanations given to us, the management has not conducted any actuarial valuation for gratuity obligations as at the year-end. Consequently, we are unable to determine the impact of such non-provision on the financial statements for the year ended 31st March 2026. We conducted our audit in accordance with the Standards on Auditing ("SAs") specified under section 143(10) of the Companies Act, 2013 ("the Act"). Our responsibilities under those SAs are further described in the Auditor's Responsibilities for the Audit of the Standalone Financial Results section of our report. We are independent of the Company, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the standalone financial results under the provisions of the Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion on the standalone financial results. Key Audit Matters Except for the matter described in the Basis for Qualified opinion section, we have determined that there are no other key audit matters to communicate in our report. Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the Ind AS financial statements of the current period. These matters were addressed in the context of our audit of the Ind AS financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. Management's and Board of Director's Responsibilities for the Standalone Financial Results This standalone financial result has been prepared on the basis of the standalone audited financial statements and has been approved by the Company's Board of Directors. The Company's Board of Directors is responsible for the preparation and presentation of the standalone financial results that gives a true and fair view of the net profit/loss and other comprehensive income and other financial information oft he Company in accordance with the Ind AS specified under section 133 of the Act, read with the Companies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India, and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation a ingepance of adequate internal financial controls o 02\ ¢ ol ‘)"wo that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation oft he standalone financial results that gives atrue and fair view and is free from material misstatement, whether due to fraud or error. In preparing the standalone financial results, the Board of Directors is responsible for assessing the Company's ability to continue as a going concern, di [Showing first 8,000 characters — download PDF for full document]