Outcome of Board Meeting

Date: 14.08.2026 To, To, To, Department of Corporate Metropolitan Stock Exchange The Calcutta Stock Services, of India Limited, Exchange, BSE Limited Vibgyor Towers, 4 floor, 7, Lyons Range, Kolkata Ground Floor, PJ Towers, Plot No. C6C, G Block, 700 001 Dalal Street, Fort, Opp. Trident Hotel, BKC, Mumbai 400 001 Bandra (E), Mumbai 400098, India BSE Script Code: 538787 MCX Script Code: GBFL CSE Script Code:17407 Sub: Outcome of Board Meeting Ref: Regulations 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This is to inform you that the meeting of the Board of Directors of the Company was held today, Friday, 14 August 2026. The Board of Directors considered and approved the unaudited financial results for the quarter ended on 30 June 2026. We herewith submit the Unaudited financial results for the quarter ended on 30 June 2026 along with Limited Review Report issued by the Statutory Auditor of the Company. The Board meeting commenced at 4.00 pm and was concluded at 4.45 pm on the same day. Request you to take the same on records. With regards FGoro, rGi oYeanskian B uDsiignitaellsys s ig&n eFdi bnya nce Limited Gori Yasin Abdul Abdul Sattar Date: 2026.08.14 Sattar 16:16:57 +05'30' Yasin Gori Wh ole Time Director DIN: 08221979 GOENKA BUSINESS & FINANCE LIMITED CIN No. L67120WB1987PLC042960 UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED ON 30th JUNE, 2026 (Rupees in lakhs), Except Per Share Data Quarter Ended Year Ended Sr. No. Particulars 30-Jun-2026 31-Mar-2026 30-Jun-2025 31-Mar-2026 Un-Audited Audited Un-Audited Audited 1 INCOME (I)Revenue from Operations Interest income 923.95 7 25.70 4 16.54 2,119.32 Dividend income 0.81 0.02 0.56 2 .41 Sale of Shares/ Profit-Loss from F&O 1,516.72 2 ,886.66 368.20 1 3,579.77 Total Revenue from operation 2 ,441.48 3 ,612.38 785.30 1 5,701.50 (II)Other Income 11.29 - 0 .60 36.92 (III)Total Income (I+II) 2 ,452.77 3 ,612.38 785.90 1 5,738.42 2 EXPENSES (a) Finance cost 852.56 6 38.79 4 29.47 2,151.77 (b) Employee Benefit Expenses 20.60 1 4.70 1 3.64 6 8.73 (c) Depreciation and Amortisation Expense 0.19 0.32 0.32 1 .30 (d) Purchase of Stock in Trade 4,999.01 5 ,525.40 213.79 1 4,599.17 (e) Changes in Inventories (3,643.71) (3,359.20) 2 1.75 ( 3,149.74) (f) Other Expenses 181.63 2 14.46 1 49.90 1,425.61 (g) Changes in Fair Value of Financial Instrument - - - - (IV)Total Expenses (IV) 2 ,410.28 3 ,034.47 828.87 1 5,096.84 (V)Profit/(Loss) before Exceptional items and tax (III-IV) 42.49 577.91 (42.97) 641.58 (VI)Exceptional Items - - - - (VII)Profit/(Loss) before tax (V-VI) 42.49 577.91 (42.97) 641.58 (VIII)Tax Expense (1) Current Tax 31.52 153.19 - 180.98 (2)Deferred Tax Liability/ (Deferred Tax Asset) (0.12) 0.13 (9.38) (0.05) (IX)Profit/(Loss) for the period from continuing Operations (VII-VIII) 1 1.09 424.59 (33.59) 460.65 (X)Profit/(Loss) for the period 1 1.09 424.59 (33.59) 460.65 (XI)Other Comprehensive Income Items that will not be reclassified to profit or loss - - - - (i) Re-measurement losses/(gain) on defined benefit plans (ii) Equity instruments through other comprehensive income 225.35 ( 47.31) 5 2.97 1 8.19 (iii) Income tax relating to items that will not be reclassified to profit or loss - - Total other Comprehensive Income(VIII) 2 25.35 ( 47.31) 5 2.97 1 8.19 (XII)Total Comprehensive Income for the period 2 36.44 3 77.28 19.38 478.84 (XIV)Earnings per equity share of Rs.10 each Paid-up equity share capital (Face value of Rs. 10/- each) 1,300.01 1 ,300.01 1 ,300.01 1 ,300.01 (1) Basic 1.82 2.90 0.15 3 .68 (2) Diluted 1.82 2.90 0.15 3 .68 Notes : 1 TheCompanyoperatesinasinglesegment.AsperIndAS108onsegmentreportingissuedbytheICAI,thesameis consideredtoconstituteassingleprimarysegment.Accordingly,thedisclosurerequirementsofIndAS108arenot applicable. 2 TheabovestandalonefinancialresultswerereviewedbytheAuditCommitteeandtakenonrecordbytheBoardof Directors at their meeting held on 14/08/2026. 3 The financial results of the company have been prepared in accordance with Indian Accounting Standards prescribedundersection133ofthecompaniesAct,2013readwithrelevantrulesthereunderandintermswith regulation33ofSEBI(ListingObligationandDisclosuresRequirements)regulations2015andSEBIcirculardated 5th July 2016. 4 ThestatutoryAuditorsofthecompanyhavecarriedouta"LimitedReview"oftheaboveresultasperRegulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The IND AS compliant correspondingfiguresofthepreviousyearhavenotbeensubjecttoreview.Howeverthecompany'smanagement has excercised necessary due diligence to ensure that such financial results provide true and fair view. 5 Earningpershareforthequarterandyearendedhasbeencalculatedasperweightedaverageformulaanddiluted Earningper sharehas been calculated consideringproposedissueofequity shareson accountof conversionof convertible securities. 6 Previous period figures have been regrouped and rearranged, whenever considered necessary. Date : 14/08/2026 By order of the Board Place : Ahmedabad Goenka Business & Finance Limited Yasin Digitally signed by Yasin Abdul Sattar Abdul Gori Sattar Gori Date: 2026.08.14 16:22:08 +05'30' Yasin Abdul Sattar Gori DIN: 08221979 Whole Time Director ITOR'S REVIEW REPORT ON REV,IEW OF I TERIM S ANDALONE EGULATIO 33 OF THE SEBI (LISTI G OBLIGATIONS AND DISCLOSURE QUI EME TS) REGULA IONS, 2015 FORT E PERIOD ENDED 30th JUNE, 2026 e Board of Directors, Goenka Bus·ness and Finance Limited. We have reviewed the accompanying statement of unaudited financial results of M/s Goenka Busi ness and Fin ance Lim ited for the quarter ended 30 June, 2026 being submitted by he Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requ irements) Regulations, 2015, as modified by Circular No. CIR/CFD/FCA/62/2016 dated July 5, 2016. T is Sta ement which is the responsibility of the Company's Management and approved by the Boord of Directors, has been prepared in accordance with the recognition and measurement principles la id down in the Indian Accounting Standard (Ind AS) 34 on 'Interim Financial Reporting', prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issu d here under and other accounting principles generally accepted in India. Our responsibility is to iss ue a report on the Statement based on our review. We conducted our revievJ in accordance with the Standard on Review Engagement (SRE) 2410, 'Re iew of Inte rim Financial Information performed by the lndepend nt Auditor of the Entit ' issu d by the lnsti ute of Chartered Accountants of India. This standard requires that we plan and pe orm the r view to obtc1in moderate assurance as to whether the financial statements are free of material missta ement. A review of interim financia l inform ation consists of making inquiri s, prima rily of persons r sponsible for financia l and accounting matters, and applying analytical and o her review roc~dures. A r vie is substantiall y less i,n scope th an an aud it conducted in acco rda nce with Sta , dar s on Auditing and consequently does not enable u to FRN 1l50 r. Gloria Res aurant, Prematirth Derasar Road, Pr hlad Nagar, Ahmedabad - 380015. 01- 60 Ratnanjali Square, \. : 079-4032-3758 Ni : info@maakadvisors.com : .maakadvisors.com obtain assurance that we w ou ld become awa re of all significant matters th at might be identified in an audit. Accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has com e t o our attention t hat ca uses us t o believe that t he accompanying statement of unaudited financial results prepared in acco rdance with applicable accounting st andards and oth er recognized accounting practices and policies has not disclosed t he inform atio n required to be disclosed in terms of Regulation 33 of t he SEBI (List ing Obligations and Disclosure Requirements} Regulations, 2015 including the manner in which it is to be disclosed, or that it contains an [Showing first 8,000 characters — download PDF for full document]