Unaudited Standalone and Consolidated Financial Results for the quarter ended June 30, 2026 - S Chand And Company Limited

SC haAnndCd o mpaLniym ited ReqisOtfefriAec-de2 :27 n,d F loMoorh,aC no -OperIantdiuvsEets rtiaNatelewD , e l-h1i1 004I4n,d ia. S.CHAND P:+19114 97138 0/0F :+19114 97138 0/1E i:n fo@schan/dwww q.rsocuhpa.ncdpo.gmcr oomu GROUP DatAeu:g 1u0s2,t0 26 To To LisDteipnagr tment LisDteipnagr tment, BSLEimited NationEaxlc·hSaotnfIog ncedkL i iam ited PhirJoezeej eTeobwheDoraysl S,at lr eet,E xchaPnlgaCez- aB1,l, o Gc,k BaKnudrrlaa MumbMaaih,a ra4s0h0t0r0a1 CompBlaenxd,(Er M)au, m bai, ·Maharashtra 400051 DeaSri r, ReU:n audsittaendd aanlcdoo nnes olfiindaantrceeidsa ufollr tt hsqe u aretnedrJe udn 3e02 ,0 26 alownigtL hi mited Review Report Plefianseden cltohsueen da udsittaendda ancldoo nnseo lfiindaanrtceeisdafou lrlt thqseu aerntdeerd Ju3n0e2, 0 2a6l ownigLt ihm iRteevdiR eewp oforryt osu r raenferdre ecnoTcrhede rsse.es wuelrtes consiadnreder veidbe ytw heAedu dCiotm miattitetm ese ethienolgndA ugu1s02t,0 2a6nh da vbee en approvteadko enran en cdbo ytr hdBe o aorDfdi reocftt hoCero sm paaitnt yms e ethienolgndA ugust 102,0 26. Plenaostteeh t ahtLe i miRteevdiR eewp oirstssbu yeMi ds .W alkCehra nd&i CooLk L P( Firm RegisNtor0.a0 t1i0o7n6 N/NC5h0a0r0tA1ec3rc)eo,du ntants, oSftt haCeto umtpoaorynn y A,u ditors thuen ausdtiatneddaa ncldoo nnseo lfiindaanrtceeisdafou lrtl htqesu aerntdeJerud 3n 0e2, 0 2a6rw ei th Unmodoipfiiendi on. Requyeotsukot i ntdalnkyoe ot fte h aeb ove. ThanYkoiun.g YouSrisn cerely, FoSrC hanAdn imited JagdSeienp CompaSneyc r,._e _t _..a MemberNsohA:i1 p5 028 AddreAs-s22:7nd F, l oor, MohaCno -opeIrnadtuisvEtesr tiaatle , NewD elhi-110044 Encalsa bove CINNo L.2 2219DL1970PLC005400 Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of S Chand And Company Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of S Chand And Company Limited (‘the Company’) for the quarter ended 30 June 2026, 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’). 2. The Statement, which is the responsibility of the Company’s management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. 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 under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Rahul Kool Partner Membership No.: 425393 UDIN: 26425393DLSWQS1528 Place: New Delhi Date: 10 August 2026 Chartered Accountants :S\... naAnncldC ompaunmy, ted CorpoIrdaetnNetu imtbyLe 2r2:2 19DL1970PLC005400 Regisotffeiarcneecdd o rpoorffaiAtc-ee2 :27 n,Fd l oMoorh,aC no -opeIrnadtuisEvtsert iNaaetlweD ,e l1h1i0 044 Te+l9:J1 l4 97138 0F0a;x+ :91 114 971380E1-;m aiinlv:e stors@schWaenbdsgirtoeu:p .wcwopwm..;cs ocmh andgrou Stateomfse tnatn duanlaoundei tedr efsfiunoltarthqn seuc airaeltn edre Jdu n3e0 2026 (ti nm illions) Quaretnedre d Yeaern ded Particulars 30J un2e0 263 1M ar2c0h2 63 0J un2e0 253 1M ar2c0h2 6 Unaudit(erde nfoe2tr)e UnauditeAdu dited Income I Revefrnoumoe p erations 416.78 2,058.774 26.86 2,930.58 IIO thienrc ome 26.83 42.83 30.50 174.13 IITIo tianlc o(mle+ 11) 443.61 2,101.604 57.36 3,104.71 IVE xpenses Coospftu blgiosohdesd/ mcaotnesruimaelds 123.09 496.34 109.97 954.19 Purcohfsa tsoec k-in-trade 43.59 207.92 14.57 305.05 Chaniginen sv enotffo irniigesosho aedndssd t ock-in-trade (35.27) 132.06 13.61 (96.83) Emplboeyneeeefi xtpse nse 182.34 207.57 173.80 760.16 Finacnocset s 13.18 26.17 14.45 72.29 Deprecainaadmt oirotnei sxapteinosne 29.81 46.61 30.71 138.32 Otheexrp enses 177.07 305.67 144.71 760.49 Toteaxlp e(nIsVe)s 533.81 1.422.345 01.82 2,893.67 V (Lopsrso)bfi/et f toar(xeI II-IV) (90.20)6 79.26 (44.46)2 11.04 VIE xcepittie(omrnsean floe 6tar en 7d) - 55.25 69.05 VI(IL opsrso)bf/ei ftto ar(xeV -VI) (90.20 624.01 (44.46'1 41.99 VITIaIex x penses: -Currteanxt 14.79 14.79 -Tarxe latteoi anrygle iaerrs (5.63) (5.63) -Defertraexd 0.03 162.49 (16.68) 20.31 IX( Lopsrso)fofi/rtt h pee rio(dV/IyIe-aVrI II) (90.23) 452.36 (27.78)1 12.52 X Othceorm prehienncsoimvee A.( iI)t etmhwsai tnl olbt er eclatsposr iooffrlii oetsd s Re-measguarienmse/on(ntdl eofisnbseeednsp e)lf aints (1.18) 2.55 0.16 10.63 (iIin)c otmarxee ltaiott eetdmh wsai tnl olbt er eclatsposr iooffrlii oetsd s 0 -.34 ( -0.75) (-0.05) (-3.10) B.( iI)t etmhwsai tbl erl e clatsposr iooffrlii oetsd s - - - - (iIin)c otamrxee ltaiott eedtm hwsai tbl erl e clatsposr ioofifrlei odts s Totoatlhc eorm prehienncsonimevoeteft, a x (0.84) 1.80 0.11 7.53 Totcaolm prehienncsofoimrtve he pe e rio(dI/Xy+eXa)r XI (91.07) 454.16 (27.67)1 20.05 ((Lopsrsoa)fin/td octohmeprr ehienncsofoimrtve he pe e riyoeda/r ) XIPIa ide-quuspih tacyra ep( ifatcvaeal l oune5 e ach) 176.36 176.36 176.25 176.36 XIIOIt heeqru ity N.A N.A N.A 8,398.88 XIVE arnpienergq su sihtay(r iten)( naontn uaelxicsyeeepdeat,rn d) 1)B asic (2.56) 12.82 (07.9 ) 3.19 2)D iluted (2.56) 12.82 (0.79) 3.18 Seaec comonaonttveosis tn ae:n duanlaoundfeii tneardne csiuallt s. Notteoss t anduanlaoundfiein taendrc eisaull ts: I.Thset anduanlaoundfeii tneardne csifuaoltlrth q seu aretned3re0J d u n2e0 2w6e rree vibeywt ehAdeu dCiotm miotn1t 0Ae ueg u2s0t2a 6n d habveeea np praonvtdea dko enrn e cboytr hdBe o aorfDd i reacittt moser est hienolgnd1 0A ug2u0s2tF6 u.r tthhleeir m,ri etveoidffie n wa ncial resfuoltrthq seu aretned3re0J d u n2e0 2i6nt, e 1omfRs e gul3a3ot fSi EoBn([ L isOtbilnigg &a DtiisocnlsRo esquurier Reemgeunltast)i ons, 201h5ab,se ecna roruibteyt d hs et atauutdoiortftyoh Creos m pany. 2 Thfeig uroefts hs et andalornees oufftli htnqesau nacerintade3ler1M d a r2c0h2a 6rt ehb ea lafnicgibunergte wsae uednif tiegidurn re essop fect thfeu filnla nyceiuaaprlt3 o1M ar2c0h2 a6nt dh uen audpiutbeldiq [Showing first 8,000 characters — download PDF for full document]