Enclosed unaudited standalone and consolidated financial results for the quarter ended 30.06.2026 and other businesses.

ashgeiy Registered Office: 365, Vardhman Plaza, III C* / Floor, Sector-3, Rohini, New Delhi-110085 SN“ CIN: L51221DL1985PLC022433 A) \ E-mail Id: sonalmercantile@yahoo.in Website: www.sonalmercantile.in MERC ANTILE LIMITED Contact No.: 011-49091417 Date: 12 August, 2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400001 BSE Scrip Code: 538943 Subject - : Outcome of Board Meeting held on 12 August, 2026 Dear Sir /Madam, This is to inform you that the meeting of the board of directors held today i.e. 12" August, 2026 at the registered office of the company, the following businesses were conducted and approved: 1. Pursuant to the Regulation 30 & 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 the unaudited Standalone and Consolidated Financial Results for the quarter ended June 30, 2026 of the Company along with Limited Review Report (LRR) thereon as recommended by Audit Committee. 2. Discussed and noted the secretarial audit report for the year ended 31st March, 2026 issued by PCS Nitin Gupta, Secretarial Auditor of the Company. 3. The Board transacted other business items with the permission of the Chair. The aforesaid information is being made available on the Company’s website at www.sonalmercantile.in The meeting commenced at 05:00 p.m. and concluded at 7 B: SS pm. Kindly take the same on your records. Thanking you, For and on behalf of SON A! Akshay Kharex Del 2 Company Secretary Place: New Delhi eepe repat AJAY RATTAN & CO. CHARTERED A CCOUNTANTS INDEPENDENT AUDITOR'S REVIEW REPORT ON STANDALONE UNAUDITED QUARTERLY AND YEAR TO DATE FINANCIAL RESULTS OF SONAL MERCANTILE LIMITED PERSUANT TO REGULATION 33 AND REGULATION 52 READ OF SEBI (LISTING OBLIGATION AND DISCLOSURES REQUIREMENTS) REGULATION ,2015 AS AMENDED To Board of Directors — SONAL MERCANTILE LIMITED 3rd Floor, Vardhman Grand Plaza, 365, Sector 3, Rohini, New Delhi, Delhi 110085 CIN NO: -L51221DL1985PLC022433 1. We have reviewed the accompanying statement of unaudited financial results of M/s Sonal Mercantile Limited (the “Company”) for the quarter ended on 30th June 2026 and year to date results for the period from Ist April, 2026 to 30th June 2026 (the ‘Statement’). 2, 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”, prescribed under section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 and Regulation 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulation, 2015, as amended from time to time (the ‘Listing Regulations’). Our responsibility is to express conclusion on the statements 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statements are 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 opinio 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 applicable Indian accounting standards and other recognized accounting practices and policies has not disclosed the information required to be discloseidn terms of Regulation 33 and Regulation 52 of the Listing Regulations including the manney #5 ML ae to be disclosed, or that it contains any material misstatement. . is Yew ‘ _ Ay ot Coo H.C.: E-145, 11th Floor, Himalaya House, 23, Kasturba Gandhi Marg, New Delhi-116001 (P) : 611-41511852-53 (E):r r j ajayrattanco.com B.O.: 1113, 11th Floor, Arunachal Building, 19, Barakhamba Road, New Deihi-110001 B.O.: House No. 14266, Street No. 2A, Ganesha Basti, Bathinda-151001, Punjab (P) : 9023637000 (E) : varun@ajayrattanco.com Other Branches at : Gurugram, Noida & Chandigarh , AJAY RATTAN & CO. CHARTERED ACCOUNTANTS Other Matters The figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of the full financial year up to 31 March 2026 and the unaudited published year to-date figures up to 31 December 2025 being the date of the end of the third quarter of the financial year which were reviewed by us and not subjected to audit. Our report is not modified on the above matter. For Ajay Rattan & Co., Chartered Accountants, Firm Registration myeeen Date: 12-08-2026 Place: New Delhi SONAL MERCANTILE LIMITED CIN : L51221DL1985PLC022433 Registered Office : 365, Vardhman Plaza, Ill Floor, Sector-3, Rohini, Delhi 110085, Tel. 011-49091417, 8287003745 Website : www.sonalmercantile.in, E.mail id : sonalmercantile@yahoo.in STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 ( in Lakhs) Three Months Period Ended Year Ended Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited (Audited) Unaudited (Audited) | Income (a) _|Revenue From Operations: Interest Income 519.88 1,336.68 934.46 4,075.75 Total Revenue from Operations 519.88 1,336.68 934.46 4,075.75 (b) Other Income Impairment of Financial Instrument Reversal 38.80 - - Other Income - (0.01) 2 (0.01) Total Income 558.68 1,336.67 934.46 4,075.74 ll EXPENSES Impairment of Financial Instrument : 3.48 6.83 11.56 Finance costs 400.18 573.61 604.57 2,395.77 Employee benefits expenses 12.82 12.86 13.02 51.72 Depreciation and amortisation expenses 0.48 0.68 0.67 2.70 Other expenses 22.98 4.71 3.04 64.37 il Total expenses 436.46 595.36 628.13 2,526.13 IV |Profit/(loss) before tax 122.22 741.31 306.34 1,549.61 Less :- Tax expense: (1) Current tax 30.78 186.81 77.23 402.74 (2) Deferred tax 0.02 (0.02) (0.01) (0.03) (3) Previous year taxes - 0.09 : 0.09 Vv |Total tax expense 30.80 186.88 77.22 402.80 Vi OPr to hf ei rt ( CL oo mss p) ea hf ete nr it va ex Income 91.42 554.43 229.11 1,146.82 A (i) Items that will not be reclassified to profit or loss 156.75 (652.37) (11.40) (692.56) (ii) Income tax relating to items that will not be re- classified (22.42) 97.56 1.63 103.31 to profit or loss B (i) Items that will be reclassified to profit or loss - - - (ii) Income tax relating to items that will be reclassified to - profit or loss Vil |Total Other Comprehensive Income 134.33 (554.81) (9.77) (589.25) vill [Total Comprehensive Income for the period 225.75 (0.38) 219.34 557.56 (XII+X1V)(Comprising Profit (Loss) and Other Comprehensive Income for the period) IX [Paid up equity share capital (Face value Rs. 10/- per share) 1,473.85 1,473.85 1,473.85 1,473.85 xX Reserves excluding revaluation reserves as per balance - - - 5,646.36 sheet of previous accounting year Earnings per equity share (for continuing operation): (1) Basic 0.62 3.76 1.49 7.78 XI |(2) Diluted 0.62 3.76 1.49 7.78 Analytical ratios (1) Debt equity ratio 2.41 4.14 5.28 4.14 (2) Total debt to total asset 0.69 0.77 0.82 0.77 (3) Debt service coverage ratio* NA NA NA NA (4) Interest service coverage ratio” NA NA NA NA (5) Net profit margin 0.18 0.28 0.25 0.28 See accompanying notes to the financial results yegba seahna Notes : (1) The standalone unaudited financial results are prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendments Rules, 2016, other Recognized Account [Showing first 8,000 characters — download PDF for full document]