Announcement of Outcome of Board Meeting pursuant to Regulation 30 and Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulation, ....

Ref: K/2026-2027/13 To Date: 10-08-2026 Corporate Relationship Department BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai 400 001 Scrip Code: 539014 Trading Symbol: KALPACOMME ISIN: INE059Q01014 Subject: Announcement of Outcome of Board Meeting pursuant to Regulation 30 and Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulation, 2015, as amended ("SEBI LODR Regulations") Dear Sir/Ma’am In compliance with the provision of Regulation 30 and Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirement) Regulation, 2015 as amended we are pleased to inform you that the Board of Director of the Company in its meeting held on today 10th August, 2026, Monday which commenced at 4.00 P.M. and concluded at 05:00 P.M. have considered, approved and took on record inter alia the following: 1. The unaudited Financial Result of the Company for the Quarter ended on 30th June, 2026, as considered, approved and taken on record by the Board of Director of the Company along with the Limited Review Report (LRR) issued by the Statutory Auditor are enclosed as Annexure A. 2. Approved the appointment of Ms. Shruti Sethi (DIN: 11347689) as an Additional Director in the capacity of an Independent Director of the Company, with effect from August 10, 2026, pursuant to the provisions of Sections 149, 150, 152 and 161(1) of the Companies Act, 2013 read with Schedule IV thereto and Regulation 17 and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, subject to the approval of the Members of the Company at the ensuing General Meeting. The details as required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, are enclosed as Annexure – B. 3. The resignation of Ms. Shivani (DIN: 09426134), from the post of Independent Director of the Company and the Member of the Audit Committee and Stakeholder and Relationship Committee and Nomination and Remuneration Committee of the Company, with effect from the close of business hours on August 10, 2026, due to preoccupation. She has confirmed that there are no material reasons for his resignation other than mentioned in her resignation letter. The details as required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, are enclosed as Annexure – C. KALPA COMMERCIAL LIMITED CIN: L74899DL1985PLC022778 Regd. Office: 1st Floor, 984, Pocket C, IFC Ghazipur, Delhi - 110 096 IN E-Mail ID: infokalpa2@gmail.com Website: www.kalpacommercialltd.com Contact No. 011 65260012 4. Reconstitution of various committees of Board due to resignation of Non-Executive Independent Directors and appointment of new Non-Executive Independent Directors of the company in compliance with the requirements of the Companies Act, 2013 and SEBI (LODR) Regulations, 2015 and any other applicable law. The details relating to committee formation is attached in Annexure-D. This is for your information and records. For and behalf of Kalpa Commercial Limited Ishant Malhotra Managing Director DIN: 06459062 KALPA COMMERCIAL LIMITED CIN: L74899DL1985PLC022778 Regd. Office: 1st Floor, 984, Pocket C, IFC Ghazipur, Delhi - 110 096 IN E-Mail ID: infokalpa2@gmail.com Website: www.kalpacommercialltd.com Contact No. 011 65260012 KALPA COMMERCIAL LIMITED CIN: L74899DL1985PLC022778 Regd. Off.: First Floor, 984 Pocket C, IFC Ghazipur Paper Market, East Delhi, Delhi, India, 110096 Email: infokalpa2@gmail.com, Website: www.kalpacommercialltd.com STATEMENT OF STANDALONE AUDITED RESULTS FOR THE QUARTER AND YEAR ENDED ON 30TH JUNE, 2026 (Amount in Lakh except EPS) For Quarter Ended Year 3 Months ended 3 Months ended 3 Months ended Year ended Particulars (30.06.2026) (31.03.2026) (30.06.2025) (31.03.2026) Unaudited Audited Unaudited Audited 1 Income from Operations a Revenue from Operations 9 75.50 966.00 599.22 3,144.29 b Other Income 20.95 0 .86 - 5.60 Total Income 9 96.45 9 66.86 5 99.22 3,149.89 2 Expenses a Cost of materials consumed - - - - b Purchase of Stock-in-trade 622.09 1,092.55 569.15 3,277.22 c Change in inventories of finished goods, work-in-progress and 265.98 ( 135.13) 0 .03 ( 278.68) stock-in-trade d Employee benefit expense 19.26 1 2.96 6 .01 4 0.35 e Finance cost - 0 .04 0 .01 0.11 f Depreciation and amortisation expense - 0 .29 - 0.29 g Other expenses 23.26 7 .49 4 .36 2 7.43 Total Expenses 9 30.59 9 78.19 5 79.56 3,066.72 3 Profit before exceptional and extraordinary items and tax 65.86 ( 11.33) 1 9.66 8 3.17 4 Exceptional items - - - - 5 Profit before tax 65.86 ( 11.33) 1 9.66 8 3.17 6 Tax expense: Current tax 16.07 0 .83 4 .92 2 1.62 Deferred tax - - - - 6 Net Profit /Loss after tax 4 9.79 ( 12.16) 1 4.74 6 1.55 7 Other Comprehensive Income - - - a(i) Item that will not be reclassified to Profit or Loss - - - - a(ii)Income tax relating to items that will not be reclassified to profit - - - - or loss b(i) Items that will be reclassified to profit or loss - - - - b(ii)Income tax relating to items that will be reclassified to profit or - loss - - - 8 Total Comprehensive Income 4 9.79 ( 12.16) 1 4.74 6 1.55 9 Details of Equity Share Capital - Paid-up equity share capital 1 ,025.00 1,025.00 1,025.00 1,025.00 Face value of equity share capital 1 0.00 1 0.00 1 0.00 1 0.00 10 Reserve (excluding revaluation Reserves) 1,306.60 1,256.81 - 1 ,256.81 11 (i) Earning per share (Before extraordinary items) of Rs. 10/- each (not annualized Basic 0.49 (0.12) 0 .14 0.60 Diluted 0.49 (0.12) 0 .14 0.60 (ii) Earning per share (After extraordinary items) of Rs. 10/- each (not annualized Basic 0.49 (0.12) 0 .14 0.60 Diluted 0.49 (0.12) 0 .14 0.60 Notes:- The above Financial Results for the quarter ended on 30.06.2026 were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 10th Day of August, 12026. Separate Report as defined in Accounting Standard AS-17 "Segment Reporting issued by the Institute of Chartered Accountants of India is not applicable, as the business of the Company falls on one segment only. 3There were no investor complaints received / pending as at 30th Day of June, 2026. 4On November 21,2025, the Government of India notified the Code on Wages,2019, the industrial Relations Code,2020, the Code on social Security,2020 and the Occupational Safety, Health and Working conditions Code, 2020 (collectively, the "Labour Codes") - consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs to enable assessment of the financial impact arising from changes in regulations- The company is in the process of assessing the potential impact of the aforesaid Labour Codes, pending notification of rules, on its employee benefit obligations and related costs on the basis of best information currently available, consistent with the guidance provided by the institute of Chartered Accountants of India. However, the company does not foresee any material impact on the financial results of the company. The company continues to monitor the finalization of central State Rules and any clarifications from the Government on other aspects of the Labour Codes. The financial impact, if any, will be assessed upon notification of the final rules and their effective dates. 5Previous period figures have been regrouped/reclassified wherever necessary to correspond with the current period clasification/ disclosures. 6The Ccompany does not have any subsidiary/associate/joint venture entity(ies) for the respective period. Accordingly, the provisions relating to the filing of consolidated financial results are not applicable to the Company. For Kalpa Commercial Limited Place : New Delhi Date: 10th August, 2026 Ishant Malhotra (Managing Dir [Showing first 8,000 characters — download PDF for full document]