Financial Results for Quarter ended 30th June 2026

---- Manish Pandey & Associates Chartered Accountants B-102, First Floor, Sector-6, Noida (U.P.) The Board of Directors Mis MAGNUM VENTURES LIMITED Independent Auditor's Limited Review Report on Quarterly Unaudited Standalone Financial Results of the Company pursuant to the Re2ulation 33 & 52 of the SEBI (Listin2 Qbli2ations and Disclosure Requirements) Re2ulations. 2015. as amended We have reviewed the accompanying Statement of unaudited standalone financial results of Mis MAGNUM VENTURES LIMITED (the 'Company') for the quarter ended June 30, 2026 and year to date results for the period from 1 April 2026 to 30 June 2026 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 (the Listing Regulation'). 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, and other accounting principles generally accepted in India and in compliance with Regulation 33 and Regulation 52 of the Listing Regulations. Our responsibility is to issue a report on the Statement 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 statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and an analytical procedure 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. Based on our review conducted as above, we observe the following- 1. The Hon'ble Executive Director ('ED) of SEBI has passed an order dated May 31, 2023 (bearing No. QJA/SP /CFID/FID-SEC4/26875/2023-24) in the matter of M/s Magnum Ventures Limited and imposed penalty under section 15HA & 15HB of the SEBI Act, 1992 amounting to Rs. 12,00,000 on the company and collectively a penalty of Rs. 54,00,000 on directors and KMPs of the Company and restrained them from accessing the securities market and further prohibited from buying, selling or dealing in securities, either directly or indirectly, in any manner whatsoever, for a period of one year from the date of this Order. The provision of Rs. 12,00,000 has been made in the books of accounts. Subsequent to the said order, the Company has appealed before the Hon'ble Securities Appellate Tribunal, Mumbai CHon'ble SAT'), however Hon'ble SAT vide its order dated July 13, 2023 did not provide any interim relief to the company and directed the Company to deposit the penalty amount which shall be subject to the result of the appeal. We observe that the company had duly deposited the penalty amount in compliance to the order of Hon'ble SAT and the matter was Iist~d for August 11, 2026 wherein the matter has further been adjourned to October~\5, 2026. 2. We are unable to comment if the inventory has been physically verified by the management in the said period, since it being a technical matter we are unable to comment upon the adequacy, quantity, pricing and method being used for valuation of the inventory and have relied upon the value and quantity as certified by the management. 3. We are unable to comment if the Property, Plant & Equipment has been physically verified by the management in the said period. Accordingly, we are unable to comment upon the existence and method being used for valuation of the fixed assets. 4. The company had made deposits amounting to Rs. 300.00 lakhs with Bank of Baroda. The company has informed that such payment has been made to cover the expenses to be incurred by Bank of Baroda in order to withdraw the cases filed by them against the company at various forums. 5. Balances of debtors and creditors and advances as at June 30, 2026 are subject to confirmation and reconciliation, consequential effect (if any) on the financial statements remains unascertained. 6. Trade Receivable amounts to Rs. 5753.85 lacs, out of which trade receivables amounting to Rs. 196.44 lacs are outstanding for more than six months, out of which debtors of Rs. 46.04 lacs are under litigation. Our conclusion on statement is not modified in respect of these matter Apart from. that nothing has come .to our attention. that causes us to believe that ~he accompanymg statement, prepared m accordance with applicable accounting standards and other recognised accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 and Regulati?n 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. For Manish Pandey and Associates Chartered Accountants FRN.019807C Partner MRN.:549996 UDIN: 2...6 S Y. j j 96-rrvL Rj9\ 3ll Place: Ghaziabad Date: 14-08-2026 --------------------------~-~~=-~~~--~----- MAGNUM ~ENIURS LlMIIE~ CIN:L21093DL1980PLC010492 Regd. Office: Room No. 101,64/6, Site-IV, Sahibabad Industrial Area, Ghaziabad-201010, Uttar Pradesh Web-Site: www.magnumventures.in, E-mail: info@magnumventures.in Statement of Un-Audited Standalone Financial Results for the Quarter and Year ended on 30th June, 2026 (Rs. in Lacs) Quarter Ended Year ended Year ended S.No. Particulars 30-Jun-26 31-Mar-26 30-Jun-25 31-Mar-26 Un-Audited Audited Un-Audited Audited INCOME I Revenue from operations 12,340.63 12,870.82 11,577.15 46,496.64 II Other income 33.53 98.59 26.63 182.95 III Total Income (I + II) 12,374.16 12,969.41 11,603.78 46,679.59 EX~ENSES (a) Cost of Material Consumed 8,684.99 10,362.64 8,080.74 32,330.94 [b) Purchases of Stock-In-Trade - - - (c) Change in Inventory of Finished Goods & W.I.P -475.05 (2402.10) 549.19 -2,257.79 (d) Employee Benefit Expense 1,475.66 1,507.38 1,327.61 5,523.63 (e) Finance Cost 920.14 1,082.02 894.57 3,968.19 (f) Depreciation and amortization expense 1,083.14 1,073.40 1,394.92 4,646.37 (g) Other Expenses 1,084.49 1,048.16 948.41 4,062.83 Total Expenses (IV) 12,773.37 12,671.49 13,195.44 48,274.18 V Profit Before Tax and Exceptional Items and tax -399.21 297.91 -1,591.65 -1,594.58 VI Exceptional Items - - - - VII Profit Before Tax (V -VI) -399.21 297.91 -1,591.66 -1,594.59 VIII Tax Expenses (Net) 1) Current tax - 2) Deferred tax 428.50 (234.58) 224.24 (457.20) 3) Earlier Year Tax - Total Tax Expenses (Net) 428.50 (234.58) 224.24 (457.20) IX Profit & Loss For the Period (VII-VIII) -827.70 532.49 -1,815.89 -1,137.39 X Other Comprehensive Income (a) Items that will not be reclassified to Profit or Loss - (i) Remeasurement of gains/ (loss) on the defined benefit plans - 77.99 - 77.99 (ii) Income tax relating to items that will not be reclassified to profit or loss - -19.63 - -19.63 iii) Revaluation surplus - - iv) Income tax relating to revaluation surplus - - (b) Items that will be reclassified subsequently to Profit or Loss - - - Tax Impact on Other Comprehensive Income - - Other Comprehensive Income for the period (Net of Income Tax) - 58.36 - 58.36 Total Profit after Comprehensive Income for the XI Ip eriod (IX + X) -827.70 590.85 -1,815.88 -1,079.03 Paid up Equity Share Capital (Face Value Rs. 10/- XII Iper share) 6841.13 6,841.13 6641.13 6,841.13 XIII Earnings per equity share: 1) Basic (1.21) 0.79 -2.73 -1.69 (~iluted /-\~_~I ~ (1.21) 0.79 -2.73 -1.69 :le-;' /-alone Segment-wise Revenue, Results and Capital Employed under Regulation 33 of the SEBI (LODR) Regulation, 2015 (Rs in Lacs) Q [Showing first 8,000 characters — download PDF for full document]