General Updates

Date: 18th August, 2026 To, To, The Manager, Listing Department, Listing & Compliance, National Stock Exchange of India Limited, BSE Limited C-1, G-Block, Bandra-Kurla Complex Phiroze Jeejeebhoy Towers, Bandra (E), Mumbai – 400 051 Dalal Street, Mumbai - 400 001 Ref: Scrip Code – 540393 Ref: Scrip Symbol – SMLT Subject: Revised Financials for the quarter ended 30th June, 2026. Dear Sir/Madam, With reference to the Outcome of Meeting dated 13th August, 2026, we hereby file the revised Financials. The clarification for the revision is attached below. Kindly take the same on your record. Yours’ Faithfully, For, Sarthak Metals Limited Pratik Jain Company Secretary and Compliance Officer BEGANI & BEGANI CHARTERED ACCOUNTANTS GST NO.:23AAEFB9798G1Z6, PAN: AAEFB9798G The Board of Directors Sarthak Metals Limited BBC Colony, Khursipar G.E. Road, Bhilai Dist. Durg (C.G.) Pin Code : 490011 1. We have reviewed the accompanying quarterly Unaudited financial results of Sarthak Metals Limited (hereinafter referred to as "the Company") for the quarter ended June 30, 2026, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"), including relevant circulars issued by the SEBI from time to time. 2. The statement, which is the responsibility of the company’s management and has been approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in in Indian Accounting Standard (Ind AS) 34 'Interim Financial Reporting' prescribed under Section 133 of the Companies Act, 2013, SEBI Circular CIR/CFD/FAC/62/2016 dated 5th July 2016, (herein after referred to as ‘ the SEBI Circular’) and other accounting principles generally accepted in India. 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 the Chartered Accountants of India. A review of Interim Financial information consists of making inquiries, primarily 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 the Standards on Auditing specified under section 143(10) of the Act, 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 Statements, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, the SEBI Circular, and the other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with requirements of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (as amended), including the manner in which it is to be disclosed, or that it contains any material misstatements. For, BEGANI & BEGANI CHARTERED ACCOUNTANTS (FRN : 010779C) (SANKALP SOHANEY) DATE : 13.08.2026 PARTNER PLACE : RAIPUR (C.G.) M.NO. 434993 UDIN : 26434993XEQKZO4261 HEAD OFFICE 2ND FLOOR, C-34/1 TAGORE NAGAR, RAIPUR (C.G.) 492001 TEL. NO. : 0771 - 4099889, 2227242 , 098266 06500 BHILAI BRANCH : 227, 1st Floor, Chouhan Estate, Great Eastern Road, Bhilai – 490 006 Tel. 0788 3290444, 094252 35007 BILASPUR BRANCH : Dayalbandh, Near Government School Complex, Bilaspur – 495 001 Tel. 0775 2395300, 094255 44287 SARTHAK METALS LIMITED CIN : L51102CT1995PLC009772 BALANCE SHEET AS AT 30th June 2026 ( Rs. In Lakhs) As at 30th June, 2026 Aa at 31st March, 2026 Particulars Unaudited Audited ASSETS Non-Current Assets Property, Plant and Equipment 1665.77 1726.76 Right of Use Assets 0.00 0.00 Capital work-in-progress 58.73 47.41 Intangible Assets 0.00 0.00 Intangible Assets under development 0.00 0.00 Financial Assets 0.00 0.00 Investments 0.00 0.00 Other Financial Assets 1759.59 1455.56 Other Non-current assets 328.98 241.42 TOTAL NON CURRENT ASSETS 3813.07 3471.15 Current Assets Inventories 3570.98 3924.29 Financial Assets 0.00 0.00 Trade Receivables 5329.18 5685.35 Cash and Cash Equivalents 17.78 7.17 Other Balances with Banks 2.83 2.86 Other Financial Assets 0.00 0.00 Other Current Assets 861.20 610.54 TOTAL CURRENT ASSETS 9781.97 10230.22 TOTAL ASSETS 13595.05 13701.36 EQUITY AND LIABILITIES EQUITY Equity Share Capital 1368.98 1368.98 Other Equity 11179.48 11058.80 TOTAL EQUITY 12548.45 12427.76 LIABILITIES Non-Current Liabilities Financial Liabilities 0.00 0.00 Borrowings 0.00 0.00 Other Financial Liabilities 0.00 0.00 Provisions 140.17 128.52 Deferred Tax Liabilities (Net) 58.85 34.61 TOTAL NON CURRENT LIABILITIES 199.03 163.13 Current Liabilities Financial liabilities 0.00 Borrowings 523.26 659.92 Trade Payables 0.00 0.00 Total outstanding dues of micro enterprises and small enterprises 0.00 0.00 Total outstanding dues of creditors other than micro enterprises and small enterprises 69.07 157.40 Other Financial Liabilities 0.00 0.00 Other Current Liabilities 109.90 105.41 Provisions 141.18 124.60 Current Tax Liabilities (Net) 4.15 63.13 TOTAL CURRENT LIABILITIES 847.56 1110.47 TOTAL LIABILITIES 1046.59 1273.59 TOTAL EQUITY AND LIABILITIES 13595.05 13701.36 For, BEGANI & BEGANI FOR AND ON BEHALF OF THE BOARD OF DIRECTORS CHARTERED ACCOUNTANTS FRN: 010779C (SANKALP SOHANEY) (ANOOP KUMAR BANSAL) (MAYUR BHATT) PARTNER MANAGING DIRECTOR WHOLE TIME DIRECTOR AND CEO M. No. 434993 DIN:01661844 DIN:07586457 PLACE: RAIPUR DATE: 13.08.2026 UDIN : 26434993XEQKZO4261 SARTHAK METALS LIMITED CIN : L51102CT1995PLC009772 Statement of Profit and Loss for the Quarter and Period Ended 30th June 2026 ( Rs. In Lakhs) Quarter ended Quarter ended Quarter ended Year ended 30th June, 2026 30th June, 2025 31st March, 2026 31st March, 2026 PARTICULARS Unaudited Unaudited Audited Audited Revenue from Operations 5521.23 4622.44 6199.00 19225.14 Other Income 139.28 62.12 65.26 204.97 TOTAL INCOME (I) 5660.51 4684.56 6264.26 19430.11 EXPENSES Cost of Materials Consumed 4565.75 3857.76 4653.33 15073.48 Purchases of Stock-in-Trade 99.30 0.00 295.25 295.25 Changes in inventories of finished goods, Stock-in-trade and -65.27 -106.66 -12.62 -68.52 Employee Benefits Expense 387.61 323.66 427.27 1482.41 Finance Costs 25.59 12.17 24.71 49.44 Depreciation and Amortisation Expense 61.79 69.18 74.83 290.98 Other Expenses 378.47 371.97 585.06 1652.39 Total Expenses (II) 5453.24 4528.07 6047.83 18775.44 PROFIT BEFORE EXCEPTIONAL AND EXTRAORDINARY ITEMS AND TA20X7 (.2I-7II) 156.49 216.43 654.67 Exceptional items 0.00 0.00 0.00 0.00 PROFIT BEFORE TAX (I-II) 207.27 156.49 216.43 654.67 Tax Expense (1) Current Tax (-) 46.00 47.00 75.00 200.00 (2) Deferred Tax(-) 28.36 3.44 -7.97 2.42 (3) Current taxes relating to earlier years (-) 0.00 0.00 0.00 -8.82 PROFIT FOR THE PERIOD 132.92 106.05 149.39 461.07 Other comprehensive income (i) Items that will not be reclassified to profit or loss 0.00 0.00 0.00 0.00 - Remeasurement of defined benefit plans -16.35 -6.68 9.53 18.57 - Income tax expense / (benefit) related to items that will not -4.11 -1.68 2.40 4.67 TOTAL OTHER COMPREHENSIVE INCOME (NET OF -12.23 -5.00 7.13 13.90 0.00 0.00 0.00 0.00 TOTAL COMPREHENSIVE INCOME FOR THE YEAR 120.68 101.05 156.52 474.97 Earnings per Equity Share of Rs.10 Each Basic (in Rs) 0.97 0.77 1.09 3.37 Diluted (in Rs) 0.97 0.77 1.09 3.37 Notes 1)Figures for the previous periods have been regrouped and reclassified to conform to the classification of the current period, where necessar [Showing first 8,000 characters — download PDF for full document]