Statement of Deviation and Variation

MRUGESH TRADING LIMITED CIN: L7'1·999MH1984PLC034746 Registered office: INNOV8 Times Square Unit No -2, 4rh Floor, A Wing, Time Square Building, Andheri Kurla Road, Maro!. Nilkanth Parl<. Andheri (E), Mumbai, 400059 Website: www.m r11 r;es h tr<1d in gl i rn i tcd.com Mobile No: +91 70436 53947 Email: 111rugcsht-rC1dinglimitcd@gmail.com Date: 1 '1·•h August. 2026 BSE Limited Phiroze Jeejeebhoy Tower, Dalal Street, Mumbai - 400 00 l. Dear Sir/ Madam, Sub.: Outcome of Board Meeting held today i.e. Friday, 141" August, 2026 Ref: Security Id: MRUTR /Code: 512065 Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. we hereby inform you that the Board of Directors in their meeting held today i.e. rriday, 14'" August, 2026 at the Corporate Office of the Company situated at A-715 Titanium Business Park, Prahladnagar Extension, Makarba, jivraj Park, Ahmedahad City, Gujarat, India, 380051, which commenced al 4:00 P.M. and concluded at 6:35 P.M., inter alia has considered and approved: L. Standalone Unaudited Financial Results of lhe Company for the quarter ended on 30111 lune, 2026 along with Limited Review Report. 2. Slatement of Devialions/ Variations for the proceeds of the Preferential Issue of Converlible Warrants for the Quarter ended on 30111 June, 2026 as per Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regula lions, 2015. Kindly lake the same on your record and oblige us. Thanking You. For, Mrugesh Trading Limited MRUGESH TRADING LIMITED 1cro Babu bhai Bhalabhai R Managmg Director DIN: 11527268 MRUGESH TRADING LIMITED CIN L74999MH 198~PLCOJ4746 Regd(O): lNNOV8 Tunes Squue Un1I No -2, 41h noor, ll. Wing, Time Squ.tre 8u1ld1n9, ll.ndhcri Kurl• Ro•d, Marol, Nilk•nlh P•rk, Andhen (E), Mumb•1, 400059. Website: www.mru9eshlrad1ngl11n1ted.com Mobile No: +91 70436 53947 Emal.I:mru9eshtradln!Jhmllcd@gmail.com STATEMENT or UNAUDITD> nNl\NClllL RI:SULTS f'OR THE QUARTER ENDED ON JUNE 30, 2026 (IC!. In Lakh•) P•r1lculus Quar1er ended Year Ended J0,06.20Z6 31.03.2026 30.06.2025 31.03.2026 Unaudited Unaudltod Unaudlled Audlled I. Income Revenue from Operations 43.36 650.67 I 133.37 Other Income 27.55 108.03 108 03 Totill lncome 70.93 758.70 1,241.40 D. Expenses Purchase of Slock in Trade 65.20 631 07 395 33 I 411 69 Changes in Jnvontones -Z3.S4 165 24 -395.33 -175.90 Employee Bene!111 E'.<)lense 3.15 1.95 I 99 8 32 flnance cos1s 0.00 0.03 Dcprcc1at1on, hmon1sar1on and Dople hon £A"'Penscs 0.10 0 35 . 0 35 01hcr Expense• 17.64 10.59 2.79 20.44 Total Expenses 62.26 809.ZO 1.78 1,264.92 DI. Profit I (Loss} bt:forc exceptional itenu and tax 8.66 -50.19 -1.78 -Z3.51 rv. Exceptional ttem V. Profit before Tax 8.66 -50A9 ·4.78 -23.51 Vl. Tax Expense - Currcnl Ta..x Shon I (Exce&s) provision or Pievious Year - Dererred Tax VD. Profit for the Penod 8.66 -50A9 -4.18 -23.51 Other comprehensave income (•fter tax) Toi al Comprehen1lve Income for the Period 8.66 -50.19 -4.78 -23.51 Paid up .EquJly Shue Cap!lal (f'ace Value Rs. !/-Each) 1,Z24.50 7 ,221.50 24.50 7,224.50 Earnings per EquJt! Share (•) e ..1 c 0.00 -0.01 -1.95 -0.00 (b) Dtluled 0.00 -0.01 -1.95 -0.00 Notes The Un-Audited hnanc1al resul1s for the ISi qucJ.r-ler ended 30th June. 2026 havo been reVJewcd by lhe Audn Comn1111ee tlnd app1oved by the Boa.rd of Oueclors ou their moeu.n9 held on 14th Augusl. 2026. Tho Stiitu1ory Auduors have cxprosgad an unmodJhod audll opimon.The f1nanc1al Resu_lts are prepared 1n accordance w11h Compames (Indian Accounung Stand-'ld) Rulo, 2015 u proscribod under Scc11on 133 of lhc Comparues Ac1, 2013 The figures of the las! quarter are the balancmg figures berween aud11ed figures II\ respect al full financial year a11d unaudited published yea1 ro da1e figure:! up10 the third quaner of the respec11ve hnanc1al year. J The Company has only one reponable segment a.e Trading. In accordance w11h Indian l\ccounllng S1ando1d> (lnd-1\S 108). The Figures have been regrouped and/01 reclassl11ed wherever necessary. roR MRUGESR TRADING LIMITED MRUGESH TRADING LIMITED DIRECTOR Babubhal Bhalabhal Malcwana Place : Ahmedabad Mana9ln9 Director DIN: 1I5Z72G8 D•te : 14/0812026 DDS & ASSOCIATES Charter cco :ntants IND I A INDEPENDENT AUDITOR'S REVIEW RE~>QRT The Board of Directors MRUGESH TRADING LIMITED Report on the Review of the Unaudited Standalone Financial Results for the.Quarter Ended 30 June 2026 We have reviewed the accompanying Statement of Unaudited Standalone Finarcial Results of Mrugesh Trading Limited ("the Company") for the r uarter ended 30 June 2026 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and o;sclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). This 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, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review.• Qualified Conclusion Based on our review conducted as stated in the Basis for Qualified Conclusion section of our report, except for the possible effects of the matters described in th l Basis for Qualified Conclusion section of our report, nothing he. .s come to our attention thc;it causes us to believe that the accompanying Statement has not been prepared, in all material respects, in :accordance with the applicable Indian Accounting Standards and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Basis for Qualified Conclusion • 1. The Company deducted tax at source on professional fees; however, the same remained unpaid to the credit of the appropriate authorities during the period. Previous year TDS compliances are also pending. The management has not provided adequate evidence regarding compliance with statutory dues requirements. Consequently, we are unable to comment upon the consequential liabilities, interest, penalties, and impact thereof on the financial statements. • 2. The Company has purchased agricultural products, which are stated to be held as•inventory at third-party locations. However, the Company does r 'Jt have adequate storage agre.ements, 1 custody controls, or monitoring systems to establish existence, condition, and safegu9.JlG!ffm~~ . r.:, 't> C'{? Q* . (* fl (") 614, Sarkar-5, Nr. Mithakhali Underpass, Asharam Road, Ahmedabad - 380009, . ~AO~ 000 079 48412987, +91 6352314923 I +919712955848 0 caddshah@yahoo.co.i ~ D ~ shah.in DDS & ASSOCIATES Chartered Acco · ntants IND I A such inventories. In absence of sufficient appropriate audit evidence regarding th~ quantity and condition of inventory held at such locations, we are unable to determine whether any adjustment is required to the carrying value of inventories and corresponding impact on the financial statements. • 3. The Company has undertaken transactions involving "bill-to-ship-to" sales arrangements. However, adequate documentary evidence such as transportation records~ delivery proofs, lorry receipts/e-way bills, and other supporting documents evidencing actual movement and delivery of goods from suppliers to customers were not made available for our verification. Consequently, we are unable to satisfy ourselves regarding occurrence and coMpleteness of such sales and corresponding purchases. · 4. Company has given trade advances to various parties in pr [Showing first 8,000 characters — download PDF for full document]