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HEADS UP VENTURES LIMITED CIN: L52390MH2011PLC213349 Registered Office: H. NO. 101, MAHIM ROAD, TEMBHODE, PALGHAR – 401404, MAHARASHTRA, INDIA Tel: 91-22-24117743 • E-mail: cs@huvl.in • Website: www.huvl.in DToa,t e: 14 August, 2026 To, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Exchange Plaza BandraKurla Complex Dalal Street, Bandra (E) Mumbai-400051 Mumbai-400051 Dear Sir/Madam, Sub: Outcome of Board Meeting held on Friday, 14 August, 2026. The Board of Directors (“the Board”) at its meeting held today i.e. 14 August, 2026 has considered and approved the Unaudited Financial Results of the Company for the quarter ended as on 30 June, 2026. The said Unaudited Financial Results were accompanied by the Limited Review Report given by the statutory auditor of the company. Kindly find enclosed herewith Unaudited Financial Results for the quarter ended on 30 June, 2026 along with Limited Review Report in compliance of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015. The meeting of Board of Directors commenced at 05:00 p.m. and concluded at 05:30 p.m. TFohra,n Hkienagd yso Uup, Ventures Limited Mr. Harshkumar Pravinbhai Patel Director DIN: 10856046 SHWETA JAIN & CO LLP CHARTERED ACCOUNTANTS, (LLPIN- ACQ-2534) (formerly known as Shweta Jain & Co, Chartered Accountants) Independent Auditor’s Review Report on Review of Interim Financial Results The Board of Directors of, Heads up Ventures Limited 1. We have reviewed the accompanying statement of Consolidated Unaudited Ind AS Financial Results of Heads Up Ventures Limited ("the Company") for the Quarter ended June 30, 2026 (the statement) attached herewith, being submitted by Company pursuant to the requirements of Regulation 33 of SEBI (listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the 'Listing Regulations'). 2. 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 of principles laid done in Indian Accounting Standard 34 (Ind AS 34) "Interim Financial Reporting" prescribed under section 133 of the Companies Act, 2013 as amended, read with relevant rules issued there under and other accounting principles generally accepted in India. Our Responsibility is to issue a report on the statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, performed by the Independent Auditor of the Entity issued by the Institute of Chartered Accountants of India (ICAI). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. The Statement includes the result of the following entities: • KCD Foodies (India) Private Limited - (Subsidiary) 5. 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 results prepared in accordance with applicable accounting standards and other recognized accounting practices 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 including the manner in which it is to be disclosed, or that it contains any material misstatement. Head Office: G-007, Om Sai Enclave, Near Gracious School, Poonam Sagar, Mira Road (E), Thane - 401107. Contact - +91-9029055198, Email: sjandcom@gmail.com Website: www.cashweta.com SHWETA JAIN & CO LLP CHARTERED ACCOUNTANTS, (LLPIN- ACQ-2534) (formerly known as Shweta Jain & Co, Chartered Accountants) For, Shweta Jain & Co LLP Chartered Accountants FRN: 127673W/W101149 Amit J Joshi Partner M No. 120022 UDIN: 26120022KXXAZN5601 Date: 14/08/2026 Place: Ahmedabad Head Office: G-007, Om Sai Enclave, Near Gracious School, Poonam Sagar, Mira Road (E), Thane - 401107. Contact - +91-9029055198, Email: sjandcom@gmail.com Website: www.cashweta.com HEADS UP VENTURES LIMITED (Formerly The Mandhana retail Ventures Limited) CIN: L52390MH2011PLC213349 Regd(O) : 11103/5 Ostwal Empire, Saravalital, Sarawali, Thane, Palghar, Maharashtra, India, 401501. Corporate Office: 108 F Supath 2, Opposite Vadaj Bus Terminal, Nava Vadaj, Ahmedabad, Ahmadabad City, Gujarat, India, 380013. Email: cs@huvl.in Website: https://huvl.in/ Statement of Consolidated Unaudited Financial Results for the Quarter ended on 30th June, 2026 (Rs. in Lacs except EPS) For the year Quarter Ended Particulars ended 30‐06‐2026 31‐03‐2026 30‐06‐2025 31‐03‐2026 (Unaudited) (Audited) (Unaudited) (Audited) I. Revenue from operations 0.00 280.22 1150.24 1726.34 II. Other income 0.00 0.00 74.60 177.51 III. Total Revenue (I + II) 0.00 280.22 1224.84 1903.85 IV. Expenses: Cost of materials consumed/ Cost of service availed 0.00 0.00 0.00 0.00 Purchases of Stock‐in‐Trade 0.00 1492.57 888.67 2671.30 Changes in inventories of finished goods work‐in‐progress and Stock‐in‐Trade 0.00 ‐914.18 0.00 ‐914.18 Employee benefits expense 1.35 7.96 6.76 22.08 Finance Costs 0.00 0.00 0.00 0.00 Depreciation and amortisation expense 0.00 0.43 0.00 0.44 Other expenses 0.54 4.52 37.99 100.45 Total expenses 1.89 591.30 933.42 1880.09 V. Profit before exceptional items and tax (III ‐ IV) ‐1.89 ‐311.08 291.42 23.76 VI. Exceptional items 0.00 0.00 0.00 0.00 VII. Profit before exceptional items and tax (V ‐ VI) ‐1.89 ‐311.08 291.42 23.76 VIII. Tax expense: (1) Current tax 0.00 0.60 0.00 27.02 (2) Deferred tax 0.00 0.00 0.00 0.00 IX. Profit (Loss) for the period from continuing operations (VII‐VIII) ‐1.89 ‐311.68 291.42 ‐3.26 X. Profit/(loss) from discontinuing operations 0.00 0.00 0.00 0.00 XI. Tax expense of discontinuing operations 0.00 0.00 0.00 0.00 XII. Profit/(loss) from Discontinuing operations (after tax) (X‐XI) 0.00 0.00 0.00 0.00 XIII. Details of Equity Share Capital Paid‐up Equity Share Capital 2208.26 2208.26 2208.26 2208.26 Face value of equity share capital 10.00 10.00 10.00 10.00 XIV. Other Comprehensive Income A. (i) Items that will not be reclassified to profit or loss 0.00 0.00 0.00 0.00 (ii) Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00 0.00 0.00 B. (i) Items that will be reclassified to profit or loss 0.00 0.00 0.00 0.00 (ii) Income tax relating to items that will be reclassified to profit or loss 0.00 0.00 0.00 0.00 XV. Total Comprehensive Income for the period Comprising profit(loss) and other comprehensive Income for the period) ‐1.89 ‐311.68 291.42 ‐3.26 XVI. Earnings per equity share: (1) Basic ‐0.01 ‐1.41 1.32 ‐0.01 (2) Diluted ‐0.01 ‐1.41 1.32 ‐0.01 Note: 1.The Consolidated Unaudited Financial Results of the Company for the Quarter ended on 30th June, 2026 have been reviewed by the Audit Committee and taken on record by the Board of Directors at their meeting held on 14th August, 2026. 2.The Limited Review Report of Standalone Unaudited Financial Results for the Quarter ended on 30th June, 2026 as required in terms of Regulation 33 of the SEBI (Listing obligation and Disclosure Requirements) Regulations, 2015 has been carried out by Statutory Auditors. 3.Previous year/period figures have been regrouped/rearranged wherever necessary to make them Comparable with current period figures. 4.The Company has only One Reportable Segment i.e. Operating Segment. For and on behalf of Board of Directors HEADS UP VENTURES LIMITED NAME ‐ Harshkumar Patel Director Date : 14/08/2026 DIN: 10856046 Place : Palghar SHWE [Showing first 8,000 characters — download PDF for full document]