Un-Audited Financial result for the quarter ended 30th June 2026

SHERATON PROPERTIES & FINANCE LTD. Regd. Office : 301 & 302, 3rd Floor, Peninsula Heights, C. D. Barfiwala Road, Andheri (West), Mumbai - 400 058. Phone : (91-22) 2621 6060 I 61 I 62 I 63 /64 • E-mail : sheratonproperties@gmail.com Website : www.sheratonproperties.in • GIN : L45202MH 1985PLC036920 August 13, 2026 BSE Limited Corporate Relationship Department, 2nd Floor, New Trading Ring, P. J. Towers, Dalal Street, Mumbai -400 001. Security Code: 512367 Sub: Outcome of Board Meeting - Thursday, 131h August, 2026 Dear Sir/Madam, Pursuant to Regulations 30 with Schedule III and Regulation 33 and other applicable Regulations, if any, of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), please be informed that, the Board of Directors of the Company at its meeting held today, inter-a/in, considered and approved Un-Audited Financial Results for the quarter ended 30th June, 2026 and taken on record the Limited Review Report on the unaudited financial results for the quarter ended 30th June, 2026, issued by the Statutory Auditors of the Company. The Board meeting commenced at 4.45 P.M. and concluded at 5.20 P.M. Enclosed herewith the Un-Audited Financial Results along with Limited Review Report thereon issued by M/s. B. L. Dasharda & Associates, Chartered Accountants, (FRN 112615W) Statutory Auditors of the Company, for the quarter ended 30th June, 2026. Kindly take above information on record. Thanking you, Yours faithfully, For Sheraton Properties & Finance Ltd Meenakshi J. Bhansali Director DIN: 06936671 B. L. DASHARDA & ASSO,CIATES INDEPENDENT AUDITOR'S REVIEW REPORT ON THE QUARTERLY UNAUDITED STANDALONE FINANCIAL RESULTS OF THE COMPANY PURSUANT TO REGULATION 33 OF SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 Review Report to The Board of Directors, Sheraton Properties & Finance Limited, Mumbai. 1) We have reviewed the accompanying statement of unaudited standalone financial results of Sheraton Properties & Finance Limited ("the Company") for the quarter ended 30th June 2026 ("the Statement"), being submitted by Company to the stock exchange viz. The BSE Limited ("BSE") pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Regulation"), read with SEBI Circular No. CIR/CFD/CMDl/44/2019 dated 291 March, 2019 ("the Circular"). 2) The preparation of the statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34, "Interim Financial Reporting", (Ind AS 34) prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, read with the Circular is the responsibility of the Company's management and has been approved by the Board of Directors of the Company. 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 Entity "("the Standard"), 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 is limited primarily to inquiries of Company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 301, Vastubh Apts, Near Hanuman Temple, Datta Pada, Cross Road No. 1, Borivali (E), Mumbai-400066 Contact Nos: 9594652888, 9594652444 Email ID: office2854@gmail.com B. L. DASHARDA & ASSO,CIATES 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 ("Ind AS") prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of the Regulation, read with the circular, including the manner in which it is to be disclosed or that it contains any material misstatement. For B L Dasharda & Associates Chartered Accountants Firm Registration No. : 112615W CA Sushant Mehta Partner Membership No. : 112489 Place: Mumbai Date: 13th August, 2026 UDIN No: 26112489DDTWBL8874 301, Vastubh Apts, Near Hanuman Temple, Datta Pada, Cross Road No. 1, Borivali (E), Mumbai-400066 Contact Nos: 9594652888, 9594652444 Email ID: office2854@gmail.com SHERATON PROPERTIES & FINANCE LTD. Regd. Office : Bhansali House, A-5, Off Veera Desai Road, Andheri (West), Mumbai - 400 053. Phone : (91-22) 2673 1779 • Fax: (91-22) 2673 1796 •E-mail : sheratonproperties@gmail.com Website ; www.sheratonproperties.net • CIN : L45202MH1985PLC036920 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE FIRST QUARTER ENDED 30TH JUNE,2026 UNDER IND AS (~in lakhs) (Except Earning oer share) SR PARTICULARS Quarter ended Year ended NO 30/06/2026 31/03/2026 30/06/2025 31/03/2026 Unaudited Audited Unaudited Audited INCOME I Revenue from operations (Net) - 0.46 - 0.46 II Net Gain On Fair Value Changes 2.73 - 2.84 - Ill Other Income 77.03 315.89 0.99 917.00 IV Total Income (1+11+111) 79.76 316.35 3.83 917.46 EXPENSES (a) Cost of materials Consumed - - - - (b) Purchase of stock-in-trade - - - - (c) Changes in inventories of finished goods, work-in-progress and - - - - stock-in-trade (d) Employee benefits expense 2.78 3.10 2.64 11.45 (e) Finance Cost - - - - (f) Depreciation & amortisation expenses - - - - l<ol Other expenses 4.67 26.47 4.42 34.60 TOTAL EXPENSES (a to al 7.45 29.57 7.06 46.05 VI Profitl(Loss) before exceotional and extraordinary items and tax (IV -V) 72.31 286.78 (3.23) 871.41 - - - - VII Exceptional Items VIII Profit/(Lossl before extraordinarv items and tax <VI-Vlll 72.31 286.78 (3.23) 871.41 - - - - IX Extraordinarv items x Profit/(Loss) before tax (VIII -IX) 72.31 286.78 (3.23) 871.41 XI Tax Expenses (i) Current tax 18.20 82.49 229.25 (ii) Deferred tax 0.34 (0.23) 0.12 (0.11) XII Profit/(Loss) for the period (X-XI ) 53.77 204.52 (3.35) 642.27 XIII Other Comprehensive Income /(Loss), net of tax 3 139.01 (1 585.03) 1 559.65 14 857.87) XIV Total comprehensive lncome/(Loss) tor the period (XII +J<.111) 3 192.78 11 380.51) 1 556.30 14 215.60) xv Paid Up Equity Share Capital 120.00 120.00 120.00 120.00 XVI Reserves excluding revaluation reserves - - - 18,410.86 (as shown in the Audited Balance Sheet of previous year) XVII Earnings per share (Face Value of~ 10/-each) (i) Basic 4.48 17.04 (0.28) 53.52 (ii) Diluted 4.48 17.04 (0.28) 53.52 Notes: 1 The Unaudited Standalone Financial Results have been prepared in accordance with the recognition and measurement principles provided in Indian Accounting Standards (lndAS 34), the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 ["SEBI (LODR) Regulations, 2015"], as amend~d. 2 The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meeting held on 13th August ,2026.The Statutory Auditors of the Company have carried out a Limited Review of the aforesaid results in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3 In accordance with Regulation 33 of the SEBI (LODR) Regulations, 2015, the above Unaudited Standalone Financial Results of the Company are posted on Company's website (www.sheratonproperties.in) and on the website of BSE Limited (www.bseindia.com), where the Company's shares [Showing first 8,000 characters — download PDF for full document]