Pursuant to Regulation 30, 33 & 52 read with Schedule III and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015, as amended from ....

SPA Capital Services Ltd 25, C - Block Community Center © CIN: L65910DL1984PLC018749 | Janakpur , New Delhi - 110058 Tel. : 011 — 45675500 THE FINANCIAL ADVISORS Email : info@spacapital.com www. spacapital.com Date: 13" August, 2026 BSE Limited Corporate Relationship Department 1* Floor, New Trading, Rotunda Building, PJ Towers, Dalal Street, Fort, Mumbai — 400001 Scrip Code — 542376 Dear Sir/Madam, Subject: Outcome of the Meeting of Board of Director held on 13 August, 2026 and submission of Un-audited Financial Results Pursuant to Regulation 30, 33 & 52 read with Schedule III and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015, as amended from time to time, we hereby inform you that the Board of Directors of the Company at their Meeting held today i.e. on 13% August , 2026 have, inter-alia, approved the Statement of Financial Results of the Company for the Quarter ended on 30" June, 2026 along with Limited Review Report thereon, issued by the Statutory Auditors of the Company M/s DHANA & Associates. The meeting was commenced at 02:00 P.M. and concluded at 4:30 P.M. It is further informed that as per Regulation 47(1) (b) of the Listing Regulations read with SEBI Circular CIR/CFD/FAC/62/2016 dated 5" July, 2016, the extracts of the above-mentioned results will be published in the Newspapers in the prescribed format mentioned thereunder and will also be placed on the website of the Company. Kindly, take the same on your record. Thanking you, Yours faithfully, For SPA Capital Services Limited Vaishnavi Sharma Company Secretary & Compliance Officer Membership No.: A76089 Enclosures: As Above AY pHAN ASSOCIATES VACHARTERED UNTANTS INDEPENDENT AUDITOR’S LIMITED REVIEW REPORT ON UNAUDITED STANDALONE FINANCIAL RESULTS OF THE COMPANY FOR THE QUARTER ENDED JUNE 30, 2026, PURSUANT TO REGULATION 52 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 TO THE BOARD OF DIRECTORS OF SPA CAPITAL SERVICES LIMITED le We have reviewed the accompanying statement of Unaudited Standalone Financial Results of SPA CAPITAL SERVICES LIMITED (“the Company”) for the quarter ended June 30, 2026. This statement is the responsibility of the SPA CAPITAL SERVICES LIMITED’s Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our review. 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 financial 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 opinion. 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 recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 52 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. Or that it has not been prepared in accordance with the relevant prudential norms issued by the Reserve Bank of India in respect of income recognition, asset classification, provisioning and other related matters. 4. Emphasis of Matters: e The company has taken various loans, which were outstanding as on June 30, 2026. The Management has not provided interest on some of th e l oans, wh ich constitute a departure from the Accrual basis of accounting. The company's records indicate that an amount of Rs 19,14,066/- has not been provided for quarter ended on June 30, 2026 as interest expenses on these loans, which would have been decrease the profits by the same amount and also_increase the loan liability by same amount. +9111 4607 6490 | 4 i0 n7, f o@So du ht ah n aE ax s sP ol caz ia a-i tl e, s.S co ou mth | Ex wt we wns .i do hn a, naP aar st s-2 o, c iN ae tw e s.D cel oh mi -11 | 0 A0 g4 r9 a. I | nd Dia i mapur | Guwae he a tic ea ° ?.~ad Peer Review Certificate No. 015317, Dated: 12-May-2023 e The company has given loans to various parties, which were outstanding as on 30th June, 2026 0f Rs 3,14,20,700 ,however the company has not charged any interest on such loans given by the company, so in absence of the same the loans are loss assets as per the NBFC guidelines issued by RBI, however the company has not made any Provision for loss assets, which constitute a departure from the NBFC guidelines and in view of the same the company’s records indicate that profit of the company is overstated by Rs. 3,14,20,700 on account of non-provision of loss assets and also the provision for loss assets is understated by Rs. 3,14,20,700 and the loan assets are overstated by Rs 3,14,20,700 for the period ended on 30th June, 2026. Our conclusion on the Statement is not modified in respect of the above matters. For DHANA & Associates Chartered Accountants ICAI FRN No. 510525C CA Arun Khandelia Partner (Membership No. 089125) UDIN: 26089/2S IXEEFW S92 Place: New Delhi Date: August 13, 2026 SPA Capital Services Ltd. | 25, C-Biock Community Centre CIN: L65940DL1984PLC018749 Janak Puri, New Delhi-110 058 THE FINANCIAL ADVISORS Tel. : 011-456755 00 Email : info@spa capital.com www.spacapital.com SPA CAPITAL SER VICES LIMITED Statement of Unaudited Standalone Financial Results for the Quarter ended June 30, 2026 (Rs. In Crore except for Shares and EPS) QUAR TER ENDED YEAR ENDED PARTICULARS 30.06.2026 | 31.03.2026 | 30.06.202 5 | 31.03.2026 31.03.2025 (Unaudited | (Audited) | (Onaudited | (Audited) (Audited) Reviewed) Reviewed) (I) |Revenue from operations (i) | Interest Income 0.05 0.09 0.10 0.38 0.42 (ii) |Dividend Income 0.00 0.00 0.00 0.00 0.00 (iit) |Rental Income 0.00 0.00 0.00 0.00 0.00 (iv) |Fees and commission Income 0.00 0 .00 0.00 0.00 0.00 (v) |Net gain on fair value changes 0.00 0 .00 0.00 0.00 0.00 (vi) |Net gain on de-recognition of f inancial instruments under 0.00 0.00 0.00 0.00 0.00 amortized cost category (vil) Sale of products (including 0.00 0.00 0.00 0.00 0.00 Excise Duty) (viii) |Sale of services 3.76 6.82 3.63 19.18 19.71 (ix) |Other revenue from Operations 6.49 4 .05 6.96 19.06 12.82 Total Revenue from operations 10.30 10.95 10.69 38.62 32.94 (iI) |Other Income 0.91 0.00 0.00 0.01 0.00 Total Income (I++ 11) 11.21 10.95 10.69 38.62 32.94 (IV | Expenses ) |@) |Cost of materials consumed 0.00 0 .00 0.00 0.00 0.00 (ii) |Purchases of stock-in-trade 8.08 3.49 5.05 15.95 14.38 (iii) |Changes in inventories of finished goods, work-in- -1.44 0.52 1.92 2.98 -1.97 provress and stock-in-trade {iv) |Employee benefit expense 0.60 0.72 0.83 3.19 2.52 (v) |Finance costs 0.02 0.12 0.07 0.27 0.42 (vi) |Depreciation, depletion and amortization expense 0.08 0.09 0.09 0.39 0.19 (vii) |Fees and commission expense 157 4 .67 1.29 10.81 11.53 (Brokerage) (vill) |Net loss on de-recognition of financial instruments under 0.00 0.00 0.00 0.00 0.00 amortized cost category (ix) |Net loss on fair value changes 0.00 0.00 0.00 0.00 (x) Impairment on financial ! 0.00 0.00 0.00 0.00 0.00 Instruments (xi) |Others expenses (other operational, administrative and 1.00 0.83 1.19 3.97 4.86 selling expenses) Total expenses _ 9.92 1 0.43 10.44 37.56 31.93 (V) |Profit / (loss) before exceptional items and tax (ILI-IV) 1.29 0.52 0.25 1.06 1.01 Ma Exceptional items 0.00 0.05 0.00 0.05 0.00 Me Prior Period Items 0.00 0.00 0.00 0 [Showing first 8,000 characters — download PDF for full document]