The Board of Directors of Tandhan Industries Limited (Formerly known as Sanmitra Commercial Limited) ('The Company '), at their meeting held today i.e. Friday, 14th August, 2026, has inter-alia, ....

TANDHAN INDUSTRIES LIMITED Formerly known as Sanmitra Commercial Limited CIN L22209MHI985PLC034963 Registered Address 13, Prem Niwas 652, Dr. Ambedkar Road, Khar west, Miumbai, Maharashtra, India, 400052 Corp Office: Mouza Kashyabpur, J. L No. 15, Kulgachia, Uluberia, Howrah-711303, West Bengal, India Email Id: sanmitracommercial@ymaciolm | www.sanmitracommercial.com | Tel.: 022-22821087. 033-26210016/17 Date: 14 August, 2026 The Chief General Manager Listing Operation, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Fort Mumbai - 400 001 Scrip Code: 512062, ISIN: INE896]J01014 Subject: Outcome of Board Meeting of the Company held on 14 August, 2026 Ref: Regulation 30, 33 read with Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations") Dear Sir / Madam, In furtherance to our intimation dated 10th August, 2026, and pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform that Board of Directors of Tandhan Industries Limited (Formerly known as Sanmitra Commercial Limited) (“The Company “), at their meeting held today i.e. Friday, 14% August, 2026, has inter-alia, considered and approved the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended 30" June, 2026. In this regard, pursuant to Regulation 33 of the Listing Regulations, we are enclosing herewith the Unaudited Standalone and consolidated Financial Results of the Company for the quarter ended 30th June, 2026, along with the Limited Review Reports, issued by the Statutory Auditors of the Company - as Annexure - A. The aforesaid results is annexed herewith for making the same available on the website of the Stock Exchange. The results are also available on the Company’s website at Www.sanmitracommercial.com. The meeting was commenced on Friday, 14 August, 2026 at Mouza Kashyabpur, J. L. No. 15, Kulgachia, Uluberia, Howrah-711303, West Bengal, at 4.30 P.M and was concluded at 5.00 P.M. This is for your kind information and record. Thanking you, For Tandhan Industries Limited (Formerly known as Sanmitra Commercial Limited) Priti Priya Singh Company Secretary & Compliance Officer Mem. No.: A54260 Address: Unit No. 604, 6" Floor, Centrum IT Park, S. G. Barve Road, Near Mulund Check Naka, Laxmika nt Kabra & CO LLP Wagle Estate, Thane (W) 400 604 Phone: +91 9320171272 CHARTERED ACCOUNTANTS Email: lkk@laxmikantkabra.com Website: www.laxmikantkabra.com Independent Auditor's Review Report on Standalone Unaudited Financial Results Quarter ended 30" June 2026 of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors TANDHAN INDUSTRIES LIMITED 1. We have reviewed the accompanying statement of standalone unaudited financial results ('the Statement') of TANDHAN INDUSTRIES LIMITED (The Company') for the Quarter ended 30% June 2026 being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations'). 2. The Statement, which is the responsibility of the Company's management and approved by the Company's 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 ('the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. 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 revietwo obtain moderate assurance as to whether the Statement s free of material misstatement. A revieowf interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial result prepared in accordance with applicable Principles laid down in Indian Accounting Standards 34 "Interim Financial Reporting" ("Ind AS 34") prescribed under section 133 of companies Act, 2013 read with relevant rules issued there under and other accounting principles generally accepted in India and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015 read with the Circular, including the manner in whichiitis to be disclosed, or that it contains any material misstatement. For Laxmikant Kabra and Co LLP Chartered Accountants FRN: 117183W/W100736 CASiddhant Kabra Partner Date: 14" August 2026 M. No.: 193348 Place: Thane UDIN: 26193348LSAUXT2374 Laxmikant Kabra & Co LLP is registered with Limited Liability having LLP identification No: AAX-1408 TANDHAN INDUSTRIES LIMITED Formerly known as Sanmitra Commercial Limited CIN L22209MH1985PLC034963 Registered Address |3, Prem Niwas 652, Dr Ambedkar Road, Khar west, Mumbai, Maharashtra, India, 400052 Corp Office: Mouza Kashyabpur, J L No_ 15, Kulgachia, Uluberia, Howrah-71130W3es,t Bengal, India Email Id: sanmitracommercial@ymail com | www. sanmitracommercial com | Tel : 022-22821087 033-26210016/17 STATEMENT OF UN-AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 (i Lakhs) Sr. Quarter ended Year ended . Particulars 30-06-2026 | 31-03-2026 | 30-06-2025 | 31-03-2026 (Unaudited) | (Audited) | (Unaudited) | (Audited) T |Revenue from operations E - - - Other income L7 (L7 180 1377 Total revenue [E]] (1.77) 180 1377 2 [Expenses Cost of material consumed Purchases ofS tock in Trade e - 400 400 [Changes in Tnventories of finished goods, Work 1n progress. And Stock in Trade " 400 (400) - Employee benefits expense 060 284 124 1081 Finance Cost Depreciation and amortization expense = . " = Other expenses 143 478 276 1822 Total expenses 203 1163 400 33.03 Profit/ (Loss) from ordinary activities before tax 0.32) 113.40) 2.20) (19.26) 4 |Tax expense: (1) Current tax - (061) - (057) (3) Deferred tax = B = 000 5 |Profit/(Loss) from ordinary activiies after tax 032) 1401 12.20) (19.83) 6 |Other Comprehensive Income (OCT) Item that will not be reclassified to profit or | Gain/(Loss) on recognised on fair valuation of Financial Assets 007 ©17) 019 (910) Income tax relating to these items (0.02) (3.60) (010) (128) Total Other Comprehensive Income (OCT) 0.03 (3.78) 0.09 (10.39) Profit/(Loss) for the Period (0.27) (17.79)! @11 (30.22) Paid up Equity Share Capital (Face Value of Rs 10 each) 497725 497725 11000 497725 7 |Earning Per Share (EPS ) (Not annualised) (1) Basic (000) (003) (020) (0.09) (2) Diluted (0.00); (0.03)) (0.20)) 007 Notes: 1 The Above Financial Results were reviewed by the audit committee of the board on 14-08-2026 and approved by the Board of Directors of the company at their meeting held on same date The Statutory auditor have expressed on unmdified opinion. The review report is being filled with stock exchange and shall be available on the company's website. The Stattutory Auditors have re [Showing first 8,000 characters — download PDF for full document]