Outcome of the Board Meeting for the quarter ended on 30th June, 2026.

Date: 11" August, 2026 To. To, The Bombay Stock Exchange Limited, The Calcutta Stock Exchange Limited PJ Towers, Dalal Street 7, Lyons Range, Mumbai- 400 001 Kolkata- 700 001 Subject: Outcome of of 2" /2026-27 Board Meeting held on 11" August, 2026 for the quarter ended on 30" June, 2026. Ref.: Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 BSE Scrip Code: 540135 CSE Scrip Code: 011278 Dear Sir, Pursuant to the provisions of the Sccuritics and Tixchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Regulations™), the Board of Directors of the C at its Meeting held today i.e.,11™ August, 2026, Tucsday at 02:30 P.M. at its registcred office ad to inter-alia transact the following matters: L. Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, approved the Unaudited Financial Results (Standalone) for the quarter ended on 30™ June, 2026. 2. Adopted Limited Review Report given by Statutory Auditor of the Company on the Results for the quarter ended on 30" June, 2026. v . There was no any other matter transacted in the meeting. Ihe meeting of Board of Directors comumenced at 02:30 P.M. and concluded at 3:40 P.M. Thanking You, For ARC Finance Li Sw eclydAgarwul > Company Secretary &Cenipliance Officer M. No. 37272 S SRV & Associates Chartered Accountants INDIA Independent Auditors’ Limited Review Report on quarterly unaudited standalone financial results of ARC Finance Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Review Report to The Board of Directors, ARC Finance Limited 18, Rabindra Sarani, Poddar Court, Gate No. 4, 4th Floor, Room No. 03, Kolkata —700001. 1. We have reviewed the accompanying statement of unaudited financial results of ARC Finance Limited (‘the Company") for the quarter ended 30™ June, 2026 (the "Statement") being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements’) Regulations, 2015. This Statement which is the responsibility of the Company’s Management and approved by the 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”) read with relevant rules issued there under and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review. 2. We conducted our review 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 3. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognised accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. including the manner in which it is to be disclosed, or that it contains any material misstatement. For SS RV & Associates Chartered Accountants Firm Reg. No.: 135901W Vishnu Kant Kabra Partner Membership No.: 403437 Place: Mumbai Date: 11™ August, 2026 UDIN: 26403437QUEHRB8651 609, B»Wing. Express Z_one, Off. Western Express Highway, Malad (E), Mumbai - 400 097. Maharashtra E-mail: ssrvandassociates@gmail.com, ssrvandassociates@ssrv.in | Tel: 022-47818886,87,88,89 ARC FINANCE LIMITED 18, RABINDRA SARANI, PODDAR COURT, GATE NO.4, 4TH FLOOR, ROOM NO.3, KOLKATA-700001 CIN NO. L51909WB1982PLC035283; Email ID. arcfinancelimited@gmail.com Website: arcfinance.in Unaudited Satement of Financial Result for the quarter ended 30th June, 2026 Rs. In Lakh Particulars Quarter ended Year ended B 30-06-2026 | 31-03-2026 30-06-2025 31-03-2026 Unaudited Audited Unaudited Audited I |Revenue From Operations (i) [interest Income 100.02 422.17 30.27 610.82 | (i} [Dividend Income 0.00| 251 0.02 2.76 (iii} [Rental Income (i) ssion Income: (v) value changes i |Net gain on derecognition of financial instruments under ' cost category (vii) [Sale of products (including Excise Duty) (viii} |Sale of services (i) _|Other revenue from operations | |sale of Shares 8433 139.49 51.40 2,195.06 Total Revenue From Operations| 184.35] 564.17 81.69 2,808.64 Il [Other Income - - - il Total Income (1+11) 184.35 564.17 81.69 2,808.64 IV |EXPENSES —|cost of materials consumed 0.00] 0.00 0.00) 0.00] |Purchases of Stockin-Trade 0.00) 338.02 293.87] 2,168.11 Changes in inventories of finished goods, Stock-in - Irade and work-in-progress 94.73 96.43 -291.52| 318.83 I mployee benefits expense 6.50] 4.91 5.19 20.78 Finance costs 0.70] 34.61 143 37.58 |bepreciation and amortization expense 531 12.87 531 28.80 | |other expenses - ~|EXPENSES RELETED TO BUSINESS 54.54 15.48 49.61 136.61 Total expenses (IV) 161.78 502.32 63.89 2,710.71 profit/(loss) before exceptional items and v Jtax (1-1v) 2257 61.85 17.80 97.93 VI [Fxceptional tems - - - Profit/{loss) before tax il (v-vi) 22.57 61.85 17.80 97.93 Vill_|Tax expense: (1) Current tax 5.87] 14.05 4.63 25.46 | (2) peferred tax 0.00) - 0.00| - [ Profit (Loss) for the period from _IX_|continuing operations (VII-VIIl) 16.70 47.80 13.17, 72.47 [ "X JProfit/(lass) from discontinued operations XI_|Tax expense of discontinued operations ) it/(loss) from Discontinued operations Xil_|(after tax) (¢-XI) 16.70 47.80 13.17, 7247 Xili_|Profit/(loss) for the period (IX+XIl) 16.70) 47.80 13.17) 7247 XIV_|Other Comprehensive Income: A (i) Items that will not be reclassified to | profit or loss = - N [lii) Income tax relating to items that will |not be reclassified to profit o loss . - 5 (1) ltems that will be reclassified to profit or loss - - - (i) Income tax relating to items that will be reclassified to profit or loss . - - Total Comprehensive Income for the period (XII1+XIV)(Comprising Profit (Loss) and Other Comprehensive Income XV _|for the period) 16.70 47.80 13.17 72.47 [Paid up equity Share Capital ( No of Shares) 871509623 871509623 504950000 87,15,09,623 —[Face value .00 1.00 1.00) 1.00 " [Farnings per equity share (for continuing XVI |operation) (1) Basic___ 0.002 0.005 0.003 0.008) | (2) biluted — - 0.002 0.005 0.003 0.008 Earnings per equity share (for discontinued XVIl |operation): ~ () Basic 0.00] 0.00 0.00) 0.00 (2) Diluted 0.00 0.00 0.00 0.00 Earnings per equity share(for discontinued XVIII |& continuing operations) (1) Basic 0.00 0.00] 0.00 0.00] (2) Diluted 0.00 0.00] 0.00 0.00] Note: ~ 1 |The above Unaudited financial results were reviewed by Audit Committee and approved by the Board of Directors in their meeting held on 11/08/2026, 5 [The figures for the uarter on 30 June 2026 and 31 March 2026 are the balancing figures between audited figures of the full financial vears ended on 31 March, 2026. The Statutory auditors of the Company have carried out a "Auditor Report” of the above results as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015. he Company has adopted Indian Accounting standards (ind AS) with effect from 01% April, 2017 and accordingly, the above results 4 |have been prepared in accordance [Showing first 8,000 characters — download PDF for full document]