Integrated Filling standalone for the First Quarter ended june 30,2026

VICTORIA ENTERPRISES LIMITED CIN: L65990MH1982PLC027052 Registered Office: 9th Floor, Vaibhav Chambers, Opposite Income Tax Bandra-Kurla Complex, Bandra (East) Mumbai 400051 MH Email – vel@pittiegroup.com; Tel: 91-22-42604260; Website: www.victoriaenterprises.co.in Date: 13th August 2026 DCS-CRD BSE Ltd. 1st Floor, New Trading Wing, Rotunda Building, P.J. Tower, Dalal Street, Fort Mumbai– 400001, MH BSE SCRIP CODE: 506103 SUBJECT: OUTCOMES OF THE BOARD MEETING. REFERENCE-REGULATION 30 OF SEBI (LISTING OBLIGATIONS & DISCLOSURE REQUIREMENTS) REGULATIONS, 2015. Dear Sir/Madam, This is in continuation of our letter no. VEL/SE/ 2025-26 dated 06th August 2026, we hereby inform you that the Meeting of Board of Directors of the Company was held on Thursday , 13th day of August 2026 at 05:00 p.m. and was concluded at 5.30 p.m. and the following decisions were taken: 1. Considered and approved the Standalone Unaudited financial results of the Company for the quarter ended 30th June 2026. 2. Taken on record the Limited Review Report of the Statutory Auditors on the Standalone un-audited Financial Results of the Company for quarter ended 30th June 2026. 3. Considered other routine Business item(s). We are in the process of submitting the aforesaid Standalone and Consolidated Un-Audited Financial results in the pdf format and XBRL format within the stipulated time and same shall be hosted on the Website of the Company www.victoriaenterprises.co.in The QR Code of the results at above websites will also be published in widely circulated ‘Active Times’ English & ‘Mumbai Mitra’ Marathi (vernacular) Newspaper in the prescribed format for that purpose. VICTORIA ENTERPRISES LIMITED CIN: L65990MH1982PLC027052 Registered Office: 9th Floor, Vaibhav Chambers, Opposite Income Tax Bandra-Kurla Complex, Bandra (East) Mumbai 400051 MH Email – vel@pittiegroup.com; Tel: 91-22-42604260; Website: www.victoriaenterprises.co.in You are requested to please take on record the above-mentioned information. Thank you, Yours truly, For Victoria Enterprises Limited Krishna Kumar Ramdeo Pittie Director DIN: 00023052 Type your text Type your text Type your text Mahesh Chandra & Associates Ch a r t e r e d A c c o un t a n t s Independent Auditor's Review Report on Standalone Unaudited Financial Results of the Company for the quarter ended June 30, 2026 pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review Report to The Board of Directors of VICTORIA ENTERPRISES LIMITED a. Introduction: We have reviewed the accompanying Statement of Unaudited Financial Results of VICTORIA ENTERPRISES LIMITED (“the Company”) for the quarter ended June 30, 2026 (“the Statement”), 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”). b. 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” (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. Our responsibility is to express a conclusion on the Statement based on our review. c. Scope of review: We conducted our review 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 principally of applying analytical procedures and making inquiries of persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with the 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. d. Basis for Qualified Conclusion: We draw attention to the following matters as stated in Notes 6, 7 and 8 to the financial results for the quarter ended June 30, 2026:  Attention is invited to Note 6 of the results wherein the 5% Non-Cumulative Redeemable Preference Shares issued by the Company are due for redemption as at June 30, 2026 (and were also due as at March 31, 2020, March 31, 2021, March 31, 2022, March 31, 2023, March 31, 2024, March 31, 2025 and March 31, 2026). The Management is in the process of negotiation with the respective investor to restructure the terms of issue of the Preference Shares. The same continue to be recognised as a Non-Current Liability in the opinion of the Board. 326, Blue Rose Industrial Estate, Western Express Highway, Next to Metro Mall, Borivali (E), Mumbai – 400066 Telephone: 022-40163976, Email: mca@mca.net.in, URL:www.maheshchandra.in  Attention is invited to Note 7 of the results wherein balances of receivables and payables, including borrowings taken, loans and advances given, amounts payable to vendors, security deposits given, other advances given, other liabilities and advances from customers, etc., are subject to confirmation and consequent reconciliation and adjustments, if any. Hence, the effect thereof on Profit/Loss, Assets and Liabilities, if any, is not ascertainable and may be considerable. The Board of Directors has established procedures and controls to review the reconciliation and recoverability of the assets and the payability of the liabilities on a regular basis, based on the formal/informal agreements/arrangements with the respective parties involved. As per the opinion of the Board, there will be no substantial impact upon reconciliation with the balance confirmations as at the reporting date.  Attention is invited to Note 8 of the results wherein balances appearing in the financial statements are subject to reconciliation with the returns and submissions made with statutory authorities, including the GST Department. Hence, the effect thereof on Profit/Loss, Assets and Liabilities, if any, is not ascertainable. e. Qualified Conclusion: Based on our review, except for the effects/possible effects of the matters described in the Basis for Qualified Conclusion paragraph above, 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 Ind AS 34, prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Mahesh Chandra and Associates Chartered Accountants Firm Registration No.112334W Vipul Awaghade Partner Membership No. 174518 Mumbai dated 13th August 2026 UDIN: 26174518ETDDBN9817