unaudited financial results for 30.06.2026

BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai– 400 001 Scrip Code: 509053 Sub: Submission of Unaudited Financial Results Dear Sir / Madam, Pursuant to the Regulation 33 of Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulation, 2015 (Listing Regulations), the Board of Directors at their meeting held on Friday, 14th August, 2026 have considered, approved 1. The Unaudited Standalone and Consolidated Financial Results of the Company for the First quarter ended 30th June, 2026, pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015. 2. Approved the Limited Review Report on the Unaudited Financial Results of the Company for the the First quarter ended 30th June, 2026 . Kindly take the same on the record. Thank you. Yours faithfully, FOR BANAS FINANCE LIMITED TANU GIRRAJ AGRAWAL DIRECTOR DIN: 00290966 DATE: 14.08.2026 PLACE: MUMBAI BANAS FINANCE LIMITED Regd. Off.: E-109, CRYSTAL PLAZA, NEW LINK ROAD, ANDHERI (W), MUMBAI -400 053 Email - banasfin@gmail.com | Website: www.banasfinance.wordpress.com CIN:L65910MH1983PLC030142 UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30th JUNE 2026 BSE CODE : 509053 Quarter Ended Year Ended PARTICULARS No. 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Audited Unaudited Audited (Rs. In Lakhs except EPS) 1Income A. Revenue from operations (i) Interest Income from Loan 1 2.339 ( 0.051) 3 1.574 8 5.525 (ii) Interest Income from Securities 0 .685 1 6.833 6 6.963 1 54.807 (iii) Sale of shares & Securities 1 51.442 5 19.703 8 13.538 3 ,512.373 (iv) Income/Loss from Future & Options 1 11.811 4 51.257 1 50.127 7 73.331 (v) Income/Loss from Speculation Business 0 .097 - 0 .188 7 .508 (vi) Bad Debts Recovered 7 .652 - - - (vi) Sale of Commodity - 1 ,083.250 - 1 ,083.250 (vii) Interest income from Bank deposits 1 5.120 9 .801 1 3.383 1 06.365 Total Revenue From Operations (A) 2 99.144 2 ,080.792 1 ,075.774 5 ,723.158 B. Other Income (i) Dividend Income 0 .268 8 .656 0 .795 3 3.753 (ii) Other Income 0 .000 1 .703 0 .005 1 0.105 (iii) Net Gain on sale of investment - 1 0.596 - 1 82.656 Total Other Income (B) 0 .269 2 0.955 0 .800 2 26.514 Total Income (A+B) 2 99.413 2 ,101.747 1 ,076.574 5 ,949.672 2Expenses (i) Purchases of shares and Securities 2 03.260 4 9.120 8 20.362 3 ,096.141 (ii) Changes in inventories of shares & Securities and Commodities ( 159.654) 1 ,160.105 ( 17.357) 1 ,144.188 (iii) Employee benefit expense 6 8.243 6 8.099 8 0.026 2 87.145 (iv) Finance costs 0 .034 4 .138 1 .115 1 9.810 (v) Depreciation, depletion and amortisation expense 0 .299 0 .302 0 .299 1 .197 (vi) Provision made ( 124.817) ( 290.540) ( 340.435) ( 1,005.549) (vii) Bad Debts - 2 9.148 4 51.184 9 96.835 (viii) Other Expenditure 2 5.333 2 0.949 1 2.450 1 70.055 Total Expenses 12.698 1,041.319 1,007.643 4,709.822 4Total profit before exceptional items and tax 286.715 1,060.428 68.931 1,239.850 Exceptional items - - - - Total profit before tax 286.715 1,060.428 68.931 1,239.850 5Tax expense (i) Current tax - 4 0.801 - 4 0.801 (ii) Deferred tax - 5 26.833 - 5 26.833 (iii) Tax of earlier years - ( 0.462) - 9 .688 Total tax expenses - 5 67.172 - 5 77.322 Net Profit Loss for the period from continuing operations 6(After tax) 286.715 493.256 68.931 662.528 7 Other Comprehensive Income/(Loss) (i) Fair value changes of the equity instruments through OCI 2 ,647.637 ( 2,972.737) 8 86.458 ( 5,303.328) Income tax relating to items that will not be re-classified to (ii) profit or loss - 1 ,213.401 - 1 ,213.401 8Total Comprehensive Income for the period 2 ,934.352 ( 1,266.080) 9 55.390 ( 3,427.398) 9Details of equity share capital Paid-up equity share capital ( 8,95,77,673 Shares @ Rs 10/- Per share ) 8 ,957.767 8 ,957.767 8 ,957.767 8 ,957.767 Face value of equity share capital 1 0.000 1 0.000 1 0.000 1 0.000 10Reserves excluding revaluation reserve 7 ,529.595 4 ,595.243 8 ,978.031 4 ,595.243 11Earnings per share (i) Basic earnings per share 0 .320 0 .551 0 .077 0 .740 (ii)Diluted earnings per share 0 .320 0 .551 0 .077 0 .740 Notes 1 The above Unaudited standalone financial results, have been prepared in accordance with the Indian Accounting Standards (lnd AS), the provisions of the Companies Act, 2013 and guidelines issued by the Securities and Exchange Board of India, reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 14th August 2026. 2 These financial results have been prepared in accordance with the requirements of Regulations 33 and Regulations 52 read with Regulation 63 of the listing regulations, and is in conformity with the applicable Indian Accounting Standards (‘Ind AS’) prescribed under Section 133 of the Companies Act, 2013 (the Act’), read with relevant rules issued there-under, and other accounting principles generally accepted in India. 3 Currently, the Company operates only in the Finance Activity segment. However, since the Company had two reportable segments, namely Finance Activity and Commodity Trading Activity, in the previous financial year, segment-wise results have been presented for comparative purposes. 4 The figures for the previous periods / year are re-classified / re-arranged / re-grouped , wherever necessary, to confirm current period presentation. 5 During the last year of FY 2025–26, the Company changed its accounting policy for the classification of certain investments from FVTPL to FVOCI, based on a revised business model assessment and management’s intention, in compliance with the applicable provisions of Ind AS 109. Accordingly, for comparative purposes, the figures as at June 2025 have been regrouped/reclassified to give effect to the revised classification 6 This Result is available on company Website www.banasfinance.wordpress.com as well as BSE website www.bseindia.com 7 Investor Complaint for the Quarter Ended 30/06/2026. Opening - 0, Received -0, Resolved -0,Closing -0. FOR BANAS FINANCE LIMITED TANU AGRAWAL PLACE : MUMBAI CHIEF EXECUTIVE OFFICER & DIRECTOR DATE : 14/08/2026 DIN:00290966 BANAS FINANCE LIMITED Regd. Off.: E-109, CRYSTAL PLAZA, NEW LINK ROAD, ANDHERI (W), MUMBAI -400 053 Email - banasfin@gmail.com | Website: www.banasfinance.wordpress.com CIN:L65910MH1983PLC030142 UNAUDITED STANDALONE SEGMENT RESULTS FOR THE QUARTER ENDED 30th JUNE 2026 BSE CODE : 509053 (Rs. In Lakhs) Quarter Ended Year Ended PARTICULARS No 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Audited Unaudited Audited 1 Segment Revenue (a) Income from Commodity/Trading Business - 1 ,083.250 - 1 ,083.250 (b) Income From Finance Business 2 99.144 9 97.542 1 ,075.774 4 ,639.908 (c) Other Income 0 .269 2 0.955 0 .800 2 26.514 Total Income from Operation 2 99.413 2 ,101.747 1 ,076.574 5 ,949.672 Less: Inter Segment Revenue Net sales/Income From Operations 2 99.413 2 ,101.747 1 ,076.574 5 ,949.672 2 Segment Results Profit/ Loss Before Tax and Interest from Each Segment (a) Segment- Commodity/ Trading Business - 5 70.080 - 5 70.080 (b) Segment- Finance Business 2 86.446 4 69.392 6 8.131 4 43.256 Total 2 86.446 1 ,039.472 6 8.131 1 ,013.336 Less :(i) Other unallocable Expenditure net off - - - - Add :(ii) Un-allocable income 0 .269 2 0.955 0 .800 2 26.514 Total Profit Before Tax 2 86.715 1 ,060.428 6 8.931 1 ,239.850 3 Capital Employed (Segment Assts-Segment Liabilities) (a) Commodity/Trading Business - - 4 04.080 - (b) Finance Business 1 6,487.352 1 3,553.011 1 7,531.719 1 3,553.011 Total Capital Employed 1 6,487.352 1 3,553.011 1 7,935.799 1 3,553.011 BANAS FINANCE LIMITED Regd. Off.: E-109, CRYSTAL PLAZA, NEW LINK ROAD, ANDHERI (W), MUMBAI -400 053 Email - banasfin@gmail.com | Website: www.banasfinance.wordpress.com CIN:L65910MH1983PLC030142 UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED 30th JUNE 2026 BSE CODE : 509053 Quarter Ended Year Ended PARTICULARS No. 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Audited Unaudited Audited (Rs. In Lakhs except EPS) 1Income [Showing first 8,000 characters — download PDF for full document]