Unaudited Financial Results for the quarter ended 30.06.2026

Date: August 14, 2026 The Manager Listing Department 1. Bombay Stock Exchange (BSE) Ltd, Mumbai 2. Metropolitan Stock Exchange of India (MSEI) Ltd, Mumbai. Dear Sir, Sub: Outcome of Board Meeting dated August 14, 2026 Pursuant to Regulation 30, Regulation 33 and other applicable provisions of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, it is hereby informed to the Bombay Stock Exchange Ltd and Metropolitan Stock Exchange of India Ltd, that the Board of Directors of the Company at its meeting held today, i.e. August 14, 2026 has transacted the following business: (a) The Board of Directors approved the Un-Audited (Standalone and Consolidated) Financial Results of the Company for the quarter ended 30th June, 2026 along with Limited Review Report issued by statutory auditors of the company. The copy of Un-Audited Financial Results and Limited Review Report are enclosed along with this letter for your reference and records. (b) The Board took note of the fine imposed by BSE Ltd. And MSEI Ltd. vide their letter dated 14/08/2026 in connection with Late/Delayed submission of shareholding pattern under Regulation 31 of SEBI (LODR) Regulations, 2015 for the quarter ended June 30, 2026. (c) The Board considered and approved the compliances related matters. Also discussed and reviewed the on- going general business matters and propositions in operations of the company. Further the Board Meeting commenced at 09:30 P.M. and concluded at 10:30 P.M. Thanking you, Yours faithfully, For Srestha Finvest Limited Company Secretary & Compliance Officer Encl : As above Registered Office: Door No.19 & 20, General Muthiah Mudali Street, Sowcarpet, Chennai – 600003 CIN: L65993TN1985PLC012047 | E-mail: srestha.info@gmail.com | Phone No. 044-40057044 SRESTHA FINVEST LIMITED CIN: L65993TN1985PLC012047 Regd. Office: Door No.19 & 20, General Muthiah Mudali Street, Sowcarpet, Chennai - 600003 Statement of Standalone Un-audited Financial Results for the Quarter Ended 30.06.2026 e mail: srestha.info@gmail.com (Rs. In Lakhs) Quarter Ended Year Ended Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Un Audited) (Un Audited) (Un Audited) (Audited) 1. Income from Operations i) Interest Income 1 11.76 1 28.23 3 20.52 6 93.61 ii) Dividend Income 1 0.56 0 .22 - 2 .68 iii) Rental Income - - - - iv) Fees and Commission Income - - - - v) Net gain on trading of shares - 0 .20 - 0 .20 vi) Net gain on trading of Futures & Options - - 47.01 4 7.01 I) Total Revenue from operations 1 22.31 1 28.64 3 67.53 7 43.50 II) Other Income 1 07.64 0 .10 0 .01 5 0.20 III) Total Income (I) + (II) 2 29.95 1 28.74 3 67.54 7 93.70 Expenses i) Finance Costs - - 76.78 7 7.16 0 .41 ii) Fees and Commission expense 3 2.74 1 2.39 27.80 50.13 iii) Impairment on Financial Instruments - - - - iv) Employee Benefit Expenses 1 1.72 1 4.92 12.01 50.35 v) Depreciation, Amortisation and Impairment 1 0.90 1 4.63 14.63 58.53 vi) Loss in trading of shares - - 8.74 0 .47 - vii) Loss in trading of Future & Options - - - - viii) Bad Debts - - - - ix) Provision of NPA 3 ,885.52 7 63.06 - 1 ,347.35 x) Other Expenses 1 0.11 - 200.29 18.06 480.52 IV) Total Expenses 3 ,950.98 5 19.18 1 50.13 1 ,987.29 V) Profit before tax (III) - (IV) - 3,721.03 - 390.44 2 17.41 - 1,193.59 VI) Tax Expense: i) Current Tax/Short Provision of Pervious year - - 0.00 - ii) Deferred Tax - 977.98 - 437.80 0.00 - 437.80 iii) Provision Against Standard Assets - - - - VII) Profit For the period (V) - (VI) - 2,743.05 4 7.36 2 17.41 - 755.79 VIII) Other Comprehensive Income (OCI) A) (i) Items that will not be reclassified to profit or loss - Remeasurement loss on defined benefit plans - - - - - Net gain on equity instruments through OCI 1 ,081.70 - 664.51 236.55 - 774.77 (ii) Income tax relating to the above items - 161.71 9 2.43 -33.83 108.20 Subtotal (A) 9 19.98 - 572.07 2 02.72 - 666.57 B) (i) Items that will be reclassified to profit or loss - Net gain on debt instruments through OCI - - - - (ii) Income tax relating to the above items - - - - Subtotal (B) - - - - Other Comprehensive Income (A + B) 9 19.98 - 572.07 2 02.72 - 666.57 (IX) Total Comprehensive Income for the period (VII+VIII) - 1,823.06 - 524.71 4 20.13 - 1,422.35 (X) Paid - up equity share capital (Face Value of the share Rs 1/- each) 17575.00 16400.00 16400.00 16400.00 (XI) Reserve excluding revaluation reserves as per balance sheet of previous -3523.23 -1280.04 -1700.17 accounting year (XII) Earnings per equity share (Face value of Rs.1/- each) # Basic (Rupees) -0.167 0.003 0.013 -0.046 Diluted (Rupees) -0.110 0.002 0.013 -0.030 NOTES: 1. The above Standalone financial results of the Company have been prepared in accordance with Indian Accounting Standards (‘Ind AS’) as prescribed under section 133 of the Companies Act, 2013 read with the Companies (Ind AS) Rules, as amended from time to time, directions/ guidelines issued by the Reserve Bank of India ('RBI') and other recognized accounting practices generally accepted in India. The above Standalone financial results are in compliance with Regulation 33 of the SEBI (LODR) Regulations, 2015, as amended. 2. The above Un-audited Results were reviewed by the Audit Committee and were approved by the Board of Directors of the company at its meeting held on 14th August, 2026 3. The Company is engaged into two segment, Financing and Investments Activities. 4. The company has carried out the assessement of Impairment of Asset as defined in IND AS. 5. The Board of Directors have not declared any interim dividend. 6. The Company has not provided Interest of Rs. 17.07 Lakhs on borrowings for one of the parties due to ongoing dispute as to interest and claim repayment. The company has sought legal opinion against the claim and shall proceed according to the legal advise. 7. The diluted EPS is computed considering the amount received for allotment of convertible warrants. 8.The Company has evaluated the applicability and financial implications of the Labour Codes. The provisions of the Payment of Gratuity Act are presently not applicable to the Company, and the Company does not have a policy for leave encashment. Accordingly, the implementation of the Labour Codes does not have any financial impact on the Company’s employee benefit obligations. The Company continues to monitor developments relating to the Labour Codes and will assess the impact, if any, on employee benefit liabilities as and when they become applicable. 9. The Board of Directors at its meeting held on 13/04/2026 had Considered and approved the allotment of 11,75,00,000 (Eleven Crores Seventy Five Lakhs) Equity Shares of Re.1/- at a premium of Rs.0.05/- per equity share pursuant to conversion of 11,75,00,000 Convertible Warrants (out of total 85,30,00,000 Convertible Warrants as earlier issued and allotted on February 18, 2025) into equal number of Equity Shares on preferential basis to Non- Promoter under the terms of SEBI (Issue of Capital & Disclosures Requirement) Regulation, 2018. 10. The Figures have been re-grouped, re-arranged, re-classified, wherever considered necessary to present better comparison. SUNIL BHANDARI Place: Chennai Whole Time Director Date: 14.08.2026 DIN: 03120545 SRESTHA FINVEST LIMITED CIN: L65993TN1985PLC012047 Regd. Office: Door No. 19 & 20, General Muthiah Mudali Street, Sowcarpet, Chennai - 600003 e mail: srestha.info@gmail.com | Contact No.: 044-40057044 Segment wise Revenue, Results, Assets and Liabilities for the Quarter ended 30th June 2026 (Rs. In Lakhs) Particulars Quarter Ended Year ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited UnAudited Unaudited Audited 1. Segment Revenue (net sale/income from each segment should be disclosed under this head) (a) Lending Division 229.95 128.23 320.52 693.61 (b) Investment/Trading in Equity and F&O 0.00 0.20 4 7.01 47.21 Net sales/Income From Operations 229.95 128.42 367.53 740.82 2. Segment Results (Profit)(+)/ Loss (-) before tax from [Showing first 8,000 characters — download PDF for full document]