unaudited financial results for 30.06.2026

BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai– 400 001 Scrip Code: 509053 Sub: Outcome of Board Meeting Pursuant to Regulation 30 of SEBI (Listing obligation and Disclosure Requirements), 2015 this is to inform you that Board of Directors in their Meeting held on Friday, 14th August, 2026 at the Registered office of the Company. The Board transacted and approved following matters: 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 . 3. The Board of Directors, based on the recommendation of the Audit Committee, considered and approved the appointment of M/s. Jay Bhatt and Associates, Company Secretaries, Peer Reviewed Firm of Company Secretaries in Practice, represented by Mr. Jay Bhatt (Membership No. 46916, COP No. 28320), as the Secretarial Auditor of the Company for conducting the Secretarial Audit of the Company for the financial year 2025-26, subject to such approvals as may be required under applicable laws. The meeting of Board of Directors of the Company commenced at 03.30 p.m. (Indian Standard Time) and concluded at 04:30 P.M. (Indian Standard Time) with the vote of thanks. Kindly take the same on the record. Thank you. Yours faithfully, FOR BANAS FINANCE LIMITED Prajna Prakash naik Company secretary DATE: 14.08.2026 The requisite disclosure pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Master Circular and applicable SEBI circulars Name of the Secretarial Auditor M/s. Jay Bhatt and Associates, Company Secretaries Reason for change viz. appointment, Appointment of M/s. Jay Bhatt and resignation, removal, death or Associates as the Secretarial Auditor otherwise of the Company for conducting the Secretarial Audit for the financial year 2025-26. Date of appointment / cessation & Appointed by the Board of Directors term of appointment at its meeting held on 14th August, 2026 for conducting the Secretarial Audit of the Company for the financial year 2025-26, subject to applicable approvals, if any. Brief profile M/s. Jay Bhatt and Associates is a firm of Company Secretaries in Practice providing professional services in the areas of corporate laws, SEBI regulations, secretarial audit, compliance management and allied corporate law matters. The firm is represented by Mr. Jay Bhatt, Company Secretary in Practice, having Membership No. 46916 and Certificate of Practice No. 28320. Disclosure of relationships between Not Applicable. There is no directors relationship between the Secretarial Auditor and the Directors of the Company. 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 [Showing first 8,000 characters — download PDF for full document]