Integrated Filing (Finance)

CHANDRIMA MERCANTILES LIMITED (CIN: L51909GJ1982PLC086535) Reg off: F-806, Titanium City Center, Anandnagar Road, Satelite, Jodhpur Char Rasta, Ahmedabad, Gujarat, India, 380015 Email Id: chandrimamercantile@gmail.com Website: www.chandrimamercantiles.co.in Date: 12th August, 2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001 Dear Sir / Madam, Sub: Integrated Filing (Finance) for the Quarter ended on 30th June, 2026 Ref: Security ID: CHANDRIMA/ Code: 540829 Pursuant to the Securities and Exchange Board of India Circular No SEBI/HO/CFD/CFD-PoD- 2/CIR/P/2024/185 dated 31st December, 2024 please find enclosed herewith the Integrated Filing (Finance) for the Quarter ended on 30th June, 2026. Kindly take the same on your record and oblige us. Thanking You. For, Chandrima Mercantiles Limited Chiragkumar Prajapati Managing Director DIN: 11385719 A. Unaudited Financial Results CHANDRIMA MERCANTILES LIMITED CIN:LS1909GJ1982PLC08653S Registered Office: F-806,Titanium City Centre,Anandnagar Road, Satellite, Jodhpur Char Rasla, Ahmedabad, Ahmedabad,Gujarat, India, 380015 STATEMENT OF STANDALONE UNAUDITED RESULTS FOR THE QUARTER ENDED ON 30th JUNE, 2026 (Rs. In lakh) Quarter ended on Year Ended on Particulars 30-06-2026 31-03-2026 30-06-2025 31-03-2026 (Unaudited) (Audited) (Unaudited) (Audited) 1 Revenue from operations 71.35 397.45 440.71 7.753.63 2 Other income 0.01 25.29 3 Total Income (1+2) 71.36 397.45 440.71 7,778.92 Expenses a. Purchases 41.16 2,666.01 291.86 7,558.56 b. Changes in inventories of finished goods, work-in-progress 14.02 (2,199.12) 99.48 (381.116) and stock-in-trade 4 c. Employee benefits expense 1.17 1.17 0.85 4.24 d. Finance costs 0.02 e. Depreciation & amortisation expense f. Other expenses 8.41 67.63 6.86 97.49 Total Expenses 64.76 535.69 399.07 7,278.83 5 Profit I (Loss) before exceptional items and tax (3-4) 6.60 (138.24) 41.64 500.09 6 Exceptional items 7 Profit I (Loss) before tax (5+6) 6.60 (138.24) 41.64 S00.09 8 Tax expense: - Current tax 1.66 81.45 99.77 Deferred tax Total tax expense 1.66 81.45 - 99.77 9 Profit (Loss) for the period from continuing operations (7-8) 4.94 (219.69) 41.64 400.32 10 Profit/( loss) from discontinuing operations before Tax 11 Tax expense of discontinuing operations - 12 Prof1t/(loss) from Discontinuing operations (after tax) (10-11) 13 Profit/ (Loss) for the period (9+12) 4.94 (219.69) 41.64 400.32 14 Other Comprehensive Income (702.89) Items that will not be reclassified subsequently to profit or loss (702.89) Income tax relating to items that will not be reclassified to profit or (108.46) loss items that will be reclassified subsequently to profit or loss Income tax relating to items that will be reclassified to profit or (108.46) loss Other Comprehensive Income, net of tax (811.35) (811.35) 15 Total Comprehensive Income for the period (13+14) 4.94 (219.69) (769.71) (411.03) 16 Paid up equity share capital (Face value of Rs. 1 each) 3,331.70 3,331.70 3,331.70 Paid up equity share capital (Face value of Rs. 10 each) 2.221.13 larn1ngs Per equity share 17 1) Basic 0.00 (0.07) (3.47) (O.l2) 2) Diluted 0.00 (0.08) (3.47) (0.15) Place: Ahmedabad By order of the Board Date: 12/08/2026 Chandrima Mercantiles ltd CHANDRIMA MERCANTILES Llflt.ITED DIRECTBi/JIW~©RliSi&l)>rS;~~ATORY (Managing Director) DIN: 11385719 Notes: The above standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meeting held on 12th August, 2026. The financial results of the company have been prepared in accordance with Indian Accounting Standards 2 presc~ibed under section 133 of the companies Act, 2013 read with relevant rules there under and in terms with regulation 33 of SEBI (Listing Obligation and Disclosures Requirements) regulations 2015 and SEBI circular dated 5th July 2016. The statutory Auditors of the company have carried out a "Limited Review" of the above result as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The IND AS 3 compliant corresponding figures of the previous year have not been subject to review. However the company's management has excercised necessary due diligence to ensure that such financial results provide true and fair view. Earning per share for the quarter and year ended has been c<Jlculated as per weighted average formula and 4 diluted Earning per share has been calculated considering proposed issue of equity shares on account of conversion of convertible ~ecurities if any. Previous period figures have been reclassified/ regrouped wherever considered necessary to confirm to the current period figures. Date : 12/08/2026 By order of the Board Place: Ahmedabad Chandrima Mercantiles Ltd CHANDRIMA MERCANTILE$ LIMITED DIREC~tSED SIGNAhiRY Chiragkumar Kiranbhai Prajapati' (Managing Director) DIN: 11385719 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS OF CHANDRIMA MERCANTILES LIMITED PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS} REGULATIONS, 2015 FOR THE PERIOD ENDED 30th JUNE, 2026 The Board of Directors, Chandrima Mercantiles Limited. We have reviewed the accompanying statement of unaudited financial results of M/s Chandrima Mercantiles Limited for the quarter ended 30th June, 2026, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as modified by Circular No. CIR/CFD/FCA/62/2016 dated July 5, 2016. 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 the Indian Accounting Standard (Ind AS) 34 on 'Interim Financial Reporting', prescribed. under Section 133 of the Companies Act, 2013 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. We conducted our review in accordance with the Standard on Review Engagement (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 wh~ther the financial statements are free of material misstatement. 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 Standards on Auditing 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. Based on our review conducted as above, except as specified in Qualified Opinion para, 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 recognized accounting practices and policies has not disclosed the --·- -- information required to be disclosed in terms of Regulation 33 of the SEBI (Listing 601-604, Ratnanjali Square, Nr. Gloria Restaurant, Prernatirth Derasar Road, Prahlad Nagar, Ahmedabad -380015. la : ~ : www.maakadvisors.com : 079-4032-3758 info@maakadvisors.com Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which It Is to be disclosed, or that it contains any material misstatement. Emphasis on Matter: 1. The closing stock has been calculated and certified by management only and we have not been provided with the basis of calculation. qualified Opinion: 1. We have not been provided with the balance c [Showing first 8,000 characters — download PDF for full document]