Results- Unaudited Financial Results for the quarter ended June 30, 2026

NIVTIRA DINLGI MITED CINL:9 9999MH1985PLC036391 RegOdff..C :l Uon.i Ptheods pLhtodRr.eu,as d ymToenrer1ya6 c7De,rA, .. BR.o aWdo,r Mluim,b -a4i00 01 8. AdmiOnf.fK .a:nN tiaw Ca.sD,M. a r1g t,hRJ oaOdp,pM .a dPhaur Kkh,a( rW esMtu)m,b- a4i00 05 2. TeNlo s0.2:2 -6856F8a0Nx0o 02. 6:4 785 23 Ema:in li vi.investoWresb@s:uni nitivepi hoonsl.icnoem. com August 112,0 26 BSLEi mited, Flo25oP,r. TJo.w ers, DalaSlt reet, Mumbai-040010. REGN.I:TVR IA DILNIGM I(TSrEpciCD o d-5e 1 252)4 SUB.Un:a udiFtiendaR necsiufalolttr ehqs u arteenrdo enJd nu e3 02,0 26 DeaSirr /Madam, We wisto hi nfyoortuhma tt hBeo a rdo fD irecattio tmrses e thienltogdd aiy.T uee.s dAauyg,u1 1s,2t 0 2h6a,s consiadneadrp epdr otvhUeend uad itFeidn anRceisauofllt thsCeo mpafnotyrh q eu aretnedroe ndJ un3e0 , 202T6he. s aid UnFianuadniaic Rletseud wl etrrsee vibe ywtehAdeu dCiotm miatnt tdehee reaapfptre obrvy e d theB oard. Pursuant toR egul3a0at ni3do 3 onft hSeE B (IiLstOibnlgi gaantDdii osncsl Roeqsuuirree mReengtusl)ations, 2015we,ar e encolsin gheretwhiUetn ha udFiitneadRn ecsiua flrlo tht esq ua retnedorenJd u n3e02 ,0 2a6l,o ng witLhi mi RteevdiReepwo irsts buyeV do r&aA ssoc iCahtaerstA,ecrceodu n SttaanttuAsut,doiryto oftr hse Company. Them eetoiftn hgBe o aorfd Dirceocmtmoernasct1 e 1:d 3 a0. .man dc onclau1td2 :e04dp . m. Wer equesyto tuot ak e thsea moeny orure cords. Thanykoiun,g Youfrasi thfully, FoNrIV TIR ADINGL IMITED PriyJaanikna CompaSneyc re&t ary CompliOaffniccee r (ACS40848) Q'1(' VORA & ASSOCIATES '\. 91 ~99305 75933 \. 022-2203 1110 CHARTERED ACCOUNTANTS El www.cavoras.com IND I A B office@cavoras.com 101-103, REWA CHAMBERS. 31. N W MARINE LINES, MUMBAI -400 020 cavoras@gmail.com u,rn Jn <h~1w1_1clcn.L8 t1CI jJ_or· ~l~(·vln~L<~ltQI! Qll ud it ~cLQu_ar~cr_ly_fi na nd~I Rc~J_JjJ.~ The 11nard or DirPct·ors, N(VI TRADING LIMITED V\/e have rcvie\•ved the accompanving st;1tc111ent. of unaudited financial results ('the Stc1lt•mcnt') of Nl\/1 TIV\DING LIMITED ('the Compr:111y'J for the qur1rter ended :-HP11 June, 2026 being submitted by the C:0111p;my p11rsua11l tu the requirements of Regulation 33 of the SFHI (Listing Ohlig,Hinns ,rnd Di.'>rlosurP lh•quircments) Hegulations, 2015 (as amended). This st.itement. v\·h1ch is the responsibility of the Company's Management and has been ,ipprnved bv the Board of Directors has been prepared in accordance with the recognition ,rnd llll'.lS11n~11w11l principles l;1id down in Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 3~) prescribed u/s 13J of the Companies Act, 2013 ('the Act'), SEBI Circul.ir CIR/CF/FAC/62/2016 daLed 05/07/2016 (hereinafter referred to as the 'the SEHi Circul~ir') and other accounting princiµles generally accepted in India. Our responsibility is tu L'Xpre!->~ a conclusion on the St;:1tement based on our review. \,\lp co11d11ctecl our review of the Statement in accordance with the Standard on Revievv hngagernent (SRE) 2410 "Review of Interim Financial Statements Performed by the l11depende11l 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 financial statements are free of material misstatement. A review is limited primarily to inquiries of Company personnel and analytical procedures applied to financiai data and thus provide less assurcrnce than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 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 applicable accounting standards i.e. Ind AS prescribed under Section 133 of the Act read with relevant Rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEl31 (Listing Obligations and Disclosure Requirement~) Regulations, 2015 (as amended), including the manner in which it is to be disclosed. or that it contains any material misstatement. For VOR/\ & ASSOCIATES CHAl{TERED ACCOUNTANTS (ICAI Firm Reg. No.: 1 lr:61 , ' /< f ~-\: u1A vJ . AM BJ-l k~u r .c ~ * ) J\ HTN ER _ .--,: (Membership No.: 140371) UDIN: 26140371 l<BQSl<M7611 PLACE: MUMB/\f DATED: August 11, 202G NIVI TRADING LIMITED Rcgd. Office: c/o United Phosphorus Ltd., Readymoney Terrace, 4th Floor 167, Dr. A. B. Road, Worli Naka, Mumbai 400 018 CIN: L99999MHl985PLC036391 Tel. No. 61233500 Fax No. 26487523, Email Id: nivi.investors@uniphos.com, Website: ,vww.nivionline.com (Rs. In Lakhs) Statement of Unaudited Financial Results for the Quarter Ended 30/06/2026 Particulars Quarter ended Quarter ended Quarter ended Year ended 30/06/2026 31/03/2026 30/06/2025 31/03/2026 (Unaudited) (Audited) (Unaudited) (Audited) I Revenue from operations - 10.53 - 10.53 2 Other Income 0.50 2 03 1.73 7.87 3 Total Income 0.50 12.56 1.73 18.41 4 Expenses (a) Cost of materials consumed - - - - (b) Purchase of stock-in-trade - - - - (c) Changes in inventories of finished goods, work-in -progress and - stock-in-trade - - - (d) Employee benefits expense 2.52 10.15 - 10.15 (e) Legal and professional fees 0.31 1.26 0.51 2.13 (f) Listing fees 3.25 - 3.25 3.25 (g) Finance costs - - - - (h) Depreciation and amortisation expenses - - - (i) Depository fees - - 0.28 0.29 (j) Rent 0.28 0.28 I II (k) Realised/Notional Loss on MF - (I) Other expenses 0.38 1.23 0.52 1.77 Total expenses 6.73 12.92 4.56 18.70 5 Profit/(Loss) from ooerations before exceotional Items (3-4) (6.23) /0.36) (2.83) (0.29) 6 Exceptional items - - - - 7 Profit/(Loss) before tax (5-6) (6.23) (0.36) /2.83) (0.29) 8 Tax expense (0.07) - (0 08) 9 Net Profit/(Loss) for the period (7-8) (6.23) (0.28) (2.83) (0.22) 10 Other Comprehensive income 6.88 (0.61) 5.00 l.85 Items to be reclassified to profit and loss - - - Income tax relating to items to be reclassified to profit and loss - - - Items not to be reclassified to profit and loss 840 (0.89) 5.00 1.94 Income tax relating to items not to be reclassified to profit and loss (1.52) 027 - (0 09) II Total comprehensive income for the period (9+10) 0.65 /0.89) 2.17 1.63 12 Paid-up equity share capital (Face value -Rs. IO per Equity share) 124.56 124.56 124.56 124.56 13 Other equity 41.37 14 Earnings Per Share (after extraordinary items) (of Rs. IO/-each) (not annualised) (a) Basic (0 50) (0.02) (0.23) (0.02) (b) Diluted (0.50) (0.02) (0.23) (0 02) NOTES: I The above unaudited financial results were reviewed by the Audit Committee and thereafter approved at the meeting of the Board of Directors held on 11th August,2026.These financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013. 2 The income of the Company during the quarter comprises of dividend income, interest income and Fair Value gains from shares (as per IND AS) and accordingly there are no reportable segments. 3 The figures for the previous periods have been regrouped/rearranged wherever considered necessary to conforn1 to current period's classification. Further, the figures for the quarter ended 31st March, 2026 represent the balancing figures between the management furnished figures for the third quarter of FY 2025-26 and the reviewed figures up to the year ended 31st March, 2026 O Bipin N. Jani Place: Mumbai ~\. Managing Director Date : 11th August, 2026 ~ -IC DIN - 00297043