HI-KLASS TRADING AND INVESTMENT LIMITED

Key Decisions and Approvals

1. Financial Results Approval: The Board approved the Unaudited Financial Results (Standalone) of the Company for the quarter and half year ended September 30, 2026, along with the Limited Review Reports of Statutory Auditors.

2. Office Relocation: The Company vacated its Corporate Office situated at Room No. 802, 8th Floor, Vasundhara Building, Sarat Bose Road, Kolkata - 700020, West Bengal, India, with effect from November 1, 2026. The premises is no longer in use as the Corporate Office.

Financial Results Summary (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Total Revenue from Operations: ₹83.03
  • Other Income: ₹0.61
  • Total Income: ₹83.63
  • Total Expenses: ₹381.31
  • Loss Before Tax: (₹297.67)
  • Tax Expense: ₹19.95 (Current Tax: ₹65.00, Deferred Tax: (₹45.05))
  • Net Loss for Quarter: (₹317.62)
  • Basic & Diluted EPS: (₹1.05)

Half Year Ended September 30, 2026:

  • Total Revenue from Operations: ₹780.40
  • Other Income: ₹0.78
  • Total Income: ₹781.18
  • Total Expenses: ₹56.01
  • Profit Before Tax: ₹725.17
  • Tax Expense: ₹130.14 (Current Tax: ₹65.00, Deferred Tax: ₹65.14)
  • Net Profit for Half Year: ₹595.03
  • Basic EPS: ₹1.97, Diluted EPS: ₹1.81

Revenue Breakdown (Quarter):

  • Interest Income: ₹79.25
  • Fee and Commission Income: ₹0.21
  • Dividend Income: ₹3.57
  • Net Gain on Fair Value Changes: Not separately stated for quarter (included in Total)

Expense Breakdown (Quarter):

  • Net Loss on Fair Value Changes: ₹342.56
  • Finance Costs: ₹17.87
  • Employee Benefits Expense: ₹6.10
  • Depreciation: ₹0.35
  • Other Expenses: ₹14.43

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹7,048.56 Lakhs (Previous: ₹5,358.11 Lakhs as at March 31, 2026)
  • Financial Assets: ₹7,018.30 Lakhs (Cash: ₹12.62, Loans: ₹2,642.63, Investments: ₹4,354.43, Other Financial Assets: ₹8.62)
  • Non-Financial Assets: ₹30.26 Lakhs
  • Total Liabilities and Equity: ₹7,048.56 Lakhs
  • Financial Liabilities: ₹1,124.49 Lakhs (Borrowings: ₹1,121.34, Other Financial Liabilities: ₹3.15)
  • Non-Financial Liabilities: ₹29.30 Lakhs
  • Equity: ₹5,894.77 Lakhs (Share Capital: ₹1,510.87, Other Equity: ₹4,177.96, Money against Share Warrants: ₹205.94)

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash from Operating Activities: ₹745.19
  • Net Cash Used in Investing Activities: (₹1,800.42)
  • Net Cash from Financing Activities: ₹1,048.60
  • Net Decrease in Cash: (₹6.62)
  • Cash at Beginning: ₹19.24
  • Cash at End: ₹12.62

Auditor's Review Report

S. Jaykishan Chartered Accountants (FRN: 309005E) issued an unmodified review report dated November 12, 2026. The review was conducted under SRE 2410, providing moderate assurance that the financial results are free from material misstatement. The figures for Q2 September 2026 are balancing figures between the reviewed H1 figures and published Q1 June 2026 figures reviewed by the predecessor auditor.

Comparative Figures

Comparative financial information for corresponding quarter and half year ended September 30, 2025 was reviewed by predecessor auditor M/s Biswas Dasgupta Datta & Roy, Chartered Accountants. Comparative figures for year ended March 31, 2026 were audited by the predecessor auditor.

Segment Reporting

The Company operates as a single reportable segment comprising investment and lending/financing activities.

Additional Information

  • Paid-up Equity Share Capital: ₹1,510.87 Lakhs (Face Value ₹5 each)