The Board inter alia considered and approved the following items:

1. The Un-audited Financial Results (Standalone) for the Quarter ended 30th June, 2026.

2. The Independent Auditor's Limited Review Report on the Un-Audited Financial Results (Standalone) for the quarter ended 30th June, 2026.

Financial Results Overview (Standalone)

(All figures in ₹ Lakhs, except for Earnings Per Share)

Quarter ended June 30, 2026 (Unaudited) vs. Previous Periods:

Income:

  • Revenue From Operations: ₹ 0.00
  • Other Income: ₹ 0.00
  • Total Revenue: ₹ 0.00

Expenses:

  • Employee Benefits Expenses: ₹ 1.37
  • Depreciation and amortisation expense: ₹ 0.00
  • Other expenses: ₹ 4.59
  • Total Expenses: ₹ 5.96

Profit/(Loss):

  • Profit/ (Loss) before exceptional and extraordinary items and tax: ₹ (7.34)
  • Exceptional Items: ₹ 252.21
  • Profit/ (Loss) before extraordinary items and tax: ₹ (259.55)
  • Extraordinary Items: ₹ 0.00
  • Profit/ (Loss) before Tax: ₹ (259.55)
  • Total Tax Expense: ₹ 0.00
  • Profit/(Loss) for the period from continuing operations: ₹ (259.55)
  • Net Profit/(Loss): ₹ (259.55)

Other Comprehensive Income:

  • Total Comprehensive Income for the period: ₹ (259.55)

Capital & Earnings Per Share (EPS):

  • Paid-up Equity Share Capital (Face Value of ₹ 10 each): ₹ 24.00 Lakhs
  • Earnings Per Share (Basic) from continuing operations: ₹ (108.15)
  • Earnings Per Share (Diluted) from continuing operations: ₹ (108.15)

Comparative Figures:

  • Quarter ended March 31, 2026 (Audited): Net Profit of ₹ 5.83 Lakhs; EPS (Basic & Diluted) of ₹ 2.43.
  • Quarter ended June 30, 2025 (Unaudited): Net Profit of ₹ 15.68 Lakhs; EPS (Basic & Diluted) of ₹ 6.53.
  • Year ended March 31, 2026 (Audited): Net Profit of ₹ 61.15 Lakhs; EPS (Basic & Diluted) of ₹ 25.48.

Notes to the Financial Results

1. The unaudited financial results for the quarter ended June 30, 2026, were reviewed by the Audit Committee, and its recommendations were approved by the Board of Directors at the meeting held on August 06, 2026.

2. The Statutory Auditor, B.M. Gattani & Co., Chartered Accountants, has carried out a limited review of the financial results for the quarter. Their report, dated August 06, 2026, states that nothing has come to their attention that causes them to believe the statement is not prepared in accordance with Ind AS 34 and contains any material misstatement. There is no qualification in their Limited Review Report.

3. The company has no separate reportable segment; hence segment reporting is not applicable.

4. The core business of the company is Advisory.

5. The Standalone Financial Results are available on the company's website (www.hemholdings.com) and on the BSE website (www.bseindia.com).