Outcome of Board Meeting held on August 13, 2026

ni.noisu "SMT ENGINEERING LIMITED (Formerly known as Adarsh Mercantile Limited) Corporate Identity Number (CIN): L33120MP1992PLC080093 * © compliance@saimachinetools.com @ Reg.0ff: Plot No. 23d ‘Sector A’ Sanwer Road Industrial Area, Near Parle G Biscuit Factory, Indore 452015 (M.P.) India. CDSMT ® www.smtelin @ +91 9109197950 Date: August 13%, 2026 The Chief General Manager Listing Operation BSE Limited 20th Floor P. J. Towers Dalal Street Mumbai - 400 001. Unit: SMT Engineering Limited (Scrip code: 538563) Subject: Regulation 30 (read with Part A of Schedule III) and Regulation 33, 52 and other applicable Regulations of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations") Dear Sir/Madam, This is to inform you that the Board of Directors of the Company at their meeting held today ie. on Thursday, August 13% 2026, which commenced at 11.00 a.m. and concluded at 02.45 p-m.,, have considered the following businesses(s): 1. Considered and approved the Un-Audited Standalone & Consolidated Financial Results of the Company for the Quarter ended on 30th June, 2026 in terms of regulation 33 of SEBI (LODR) Regulations, 2015; and to take on record the Limited Review Report thereon; 2. To take note of the fine levied by BSE f{as per SEBI MASTER CIRCULAR NO. HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 Dated July 11, 2023 and last updated on January 30, 2026} due to non-submission of the Secretarial Compliance Report within the prescribed timeline for the financial year ended March 31, 2026 and to provide the comments to be disclosed on the BSE. You are requested to take the above information on record. For SMT Engineering Limited (Formerly known as Adarsh Mercantile Limited) Ajay Jaiswal Managing Director DIN: 01754887 Simplify Extrusion s We Make Exirusion Easy'y M/s. Anil Kamal Garg & Company CHARTERED ACCOUNTANTS INDIA "Kemal Kripa", 97, Jaora Compound, Indore - 452 001 (M.P) Phone : 0731-2700940, 2704354 Independent Auditors’ Limited Review Report on the Unaudited Standalone Quarterly Financial Results of SMT Engineering Limited (Formerly Known as Adarsh Mercantile Limited) pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors, SMT ENGINEERING LIMITED (Formerly Known as Adarsh Mercantile Limited) [1] We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of SMT ENGINEERING LIMITED (Formerly Known as Adarsh Mercantile Limited) (‘the Company’) for the quarter ended 30" June , 2026 (the “Statement™) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing 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 Rule 3 of Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the statement based on our review. Contd... 2 [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 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 above, nothing has come to our attention that causes us to believe that the accompanying Statement, 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 Obligations and Disclosure Requirements) Regulations. 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. For: Anil Kamal Garg & Company ionNo. 004186C Place : Indore Dated : August 13", 2026 (Devendra Bansal) Partner D Membership No. 078057 ICAT UDIN:- 26078057SKEHPU5985 SMT ENGINEERING LIMITED NSMT (formerly known as Adarsh Mercantile Limited) Plastlc ExtrusioMnac hines. CIN: L33120MP1992PLC080093 Regd. Office: Plot No. 23D, Sector A, Sanwer Road Industrial Area, Indore- 452015 Email 1d: compliance@saimachinetools.com, Website: www.smel. in Contact Details: +91 9109197950 Standalone Statement of Unaudited ncial Results For The Quarter Ended 30th June, 2026 (Rs. In Lakhs, except as stated otherwise) Quarter ended d Year ended Particulars 0 315t March, 2026( 30(h Junc, 2025 | 31st March, 2026 S. No. ~ (Audited) Tncome from Operations ) Revenue from Operations ii) Other Income TOTAL INCOME (itii) Expenses ) Cost of Material Consumed b) Changes in Inventories of Finished Goods & Work in Progress ) Employee Benefit Expenses d) Finance Cost ¢) Depreciation & Amortization Expenses ) Other Expenses TOTAL EXPENSES Profit before exceptional item & tax (I-11) Exceptional items Profit before tax (I1I-IV) Tax Expenses i) Current Tax ii) Short/(Excess) Tax Provision for carlier years iii) Deferred Tax Total Tax Expenses (iii*ili) v Net Profit for Period (V-VI) Year ended 8. No. Particulars 31st March, 2026 (Audited) VI |Other Comprehensive Income (net of tax) ) Ttems that will not be reclassitied subsequently to Profit or Loss i) Equity Instrument through OCT, net = b) Impact of tax relating to items that will not be reclass subsequently o profit or loss i) Fair Value changes of investments, net > IX | Total Comprehensive Income (net of tax) = X Total Comprehensive Income for the period (VIII+IX) 49.717 XI [Details of Equity Share Capital Paid-up Equity Share Capital 1,672.38 Face Value of Equity Share Capital 10.00 X1l |Earnings Per Equity Shares (a) Basic (in Rs.) 030 (b) Diluted (in Rs.) 0.30 Notes : 1 The above Standalone financial results for the Quarter ended 30th June, 2026 have been reviewed by the Audit Committee and wken on record byl the Board of Directors of SMT Engincering Limited ("the Company") in its meeting held on August [3th. 2026. 2 ‘The Statutory Auditors of the Company have carried out a Limited Review of the Standalone financial results for the Quarter ended on 30th June, 2026 pursuant lo Regulation 33 oft he SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Management has exercised necessary due diligence Lo ensure that such financial results provide a true & fair view of the atfairs of the Compuny. 3) “The Financial Results are prepared in accordance with Indian Accounting Standards (‘Ind AS') notificd under section 133 of the Companies Act, 2013 read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended). 4 ‘The format for results as prescribed in SEBI's Circular CIR/CFD/CMD/15/2015 dated November 30, 2015 has been modified to the exten required to comply with requirements of SEBI circular dated July 5, 2016, Ind AS and Schedule 111 (Division 1I) to the [Showing first 8,000 characters — download PDF for full document]