Approval of unaudited Financial Result along with Limited Review Report for quarter ended 30.06.2026

BIRLA CAPITAL AND FINANCIAL SERVICES LIMITED CIN: L51900MH1985PLC 036156/ E-mail: info@birlainternational.net/ Tel: 22026340/Fax: 2385 8269 REGD. OFFICE: INDUSTRY HOUSE, 159, CHURCHGATE RECLAMATION, MUMBAI - 400020. To, Date: 13th August, 2026 Department of Corporate Services, BSE Limited, Floor 25, P.J. Towers, Dalal Street, Mumbai-400 001 Scrip Code: 512332 Sub: Outcome of the Board Meeting held on 13th August, 2026. Pursuant to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the Board of Directors of the Company at their meeting held today considered and approved, inter alia, the following: 1. Statement of Standalone Un-audited Financial Results along with Limited Review Report of the Company as per Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 for the quarter ended 30th June, 2026. The Board Meeting commenced at 11.00 a.m. and concluded at 12.25 p.m. Kindly take the same on your records & oblige. Thanking you, Your faithfully, For Birla Capital & Financial Services Limited MINAL UMESH POTE DIRECTOR DIN- 07163539 AGRAWAL JAIN & GUPTA Registered Office: Mumbai Office: Plot No 5, Girdhar Colony, 1501 One Lodha Place Chartered Accountants Opp. Soni Manipal Hospital, S B Marg, Lower Parel Sikar Road, Jaipur, Mumbai- 400013, India Rajasthan, India Email: ajnmumbai@gmail.com Website: www.ajngupta.com Contact no 022-46061667 Independent Auditor's Review Report on Standalone unaudited financial results of Birla Capital & Financial Services Limited for the quarter ended pursuant to the Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Director of Birla Capital & Financial Services Limited. 1. We have reviewed the accompanying Statement of standalone unaudited financial results of Birla Capital & Financial Services Limited (hereinafter referred to as 'the Company') for the quarter ended 30th June 2026 (‘the Statements’) attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 and Regulation 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended ['the Regulations']. 2. This 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 the Indian Accounting Standard 34 “Interim Financial Reporting” ('Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder 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 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 ("ICAI"). 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 of interim financial information consists of making inquiries, primarily of the Company's personnel 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 specified under Section 143(10) of the Companies Act, 2013 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. 4. Based on our review conducted as stated in paragraph 3, 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 the 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 terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Yours faithfully, For Agrawal Jain & Gupta ICAI Registration No.: 013538C UDIN: 26450835DNQHVN2212 Rohit Swami Partner: Membership No.: 450835 Date: 13th August 2026 BIRLA (cid:0)(cid:3)CAPITAL (cid:0)(cid:3)& (cid:0)(cid:3)FINANCIAL (cid:0)(cid:3)SERVICE (cid:0)(cid:3)LIMITED CIN: (cid:0)(cid:3)L51900MH1985PLC03615 6 Re g istered (cid:0)(cid:3)Office (cid:0)(cid:3):(cid:0)(cid:3)Industry (cid:0)(cid:3)House, (cid:0)(cid:3)159, (cid:0)(cid:3)Church g ate (cid:0)(cid:3)Reclaimation, (cid:0)(cid:3)Mumbai (cid:0)(cid:3)(cid:1)(cid:230)(cid:0)(cid:3) 400020 . ((cid:13)@(cid:0)(cid:3) in (cid:0)(cid:3)Lakhs) STANDALONE (cid:0)(cid:3)STATEMENT (cid:0)(cid:3)OF (cid:0)(cid:3)UNAUDITED (cid:0)(cid:3)FINANCIAL (cid:0)(cid:3)RESULTS (cid:0)(cid:3)FOR (cid:0)(cid:3)THE (cid:0)(cid:3)QUARTER (cid:0)(cid:3)ENDED (cid:0)(cid:3)30TH (cid:0)(cid:3)JUNE (cid:0)(cid:3)2026 Q uarter (cid:0)(cid:3)ended (cid:0)(cid:3)on Year (cid:0)(cid:3)ended (cid:0)(cid:3) 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Sr. (cid:0)(cid:3)No. Particulars (Refer (cid:0)(cid:3)to (cid:0)(cid:3) (Unaudited) Note (cid:0)(cid:3)7) (Unaudited) )editdu(A 1 Revenue (cid:0)(cid:3)from (cid:0)(cid:3)Operations (a) Other Operatin g Income - - - - (b) Other Income 2.20 3.00 2.00 38.00 Total (cid:0)(cid:3)Income (cid:0)(cid:3)(a+b) (cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3) 2.20 (cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3) 3.00 (cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3) 2.00 (cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3) 38.00 2 Expenditure (a) Employees benefits expense s 0.50 0.99 1.20 3.53 (b) Finance Costs 0.00 - - - (c) Depreciation, Amortization & Depletion Expenses - - - - (d) Other Expenses 2.52 2.07 1.02 34.04 Total (cid:0)(cid:3)Expenditure (cid:0)(cid:3)(a (cid:0)(cid:3)to (cid:0)(cid:3)d) (cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3) 3.02 (cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3) 3.06 (cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3) 2.22 (cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3)(cid:0)(cid:3) 37.56 3 Profit (cid:0)(cid:3)/ (cid:0)(cid:3)(Loss) (cid:0)(cid:3)before (cid:0)(cid:3)exceptional (cid:0)(cid:3)items (cid:0)(cid:3)and (cid: [Showing first 8,000 characters — download PDF for full document]