Supreme Engineering Limited — Interim / Quarterly Report 2026

Feb 23, 2026

Date: February17, 2026

To, The Manager, National Stock Exchange of India Ltd. Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Bandra- Kurla Complex, Bandra (East), Mumbai – 400051

Symbol: SUPREMEENG

Through: NEAPS

Sub: Clarification and Resubmission of Financial Results in SEBI Prescribed Format

Ref:. Letter Dated January 02, 2026

This is with reference to the outcome of the Board Meeting submitted by the Company in respect of the meeting of the Board of Directors held on January 02,2026, for consideration and approval of the Unaudited Financial Statements for the quarter and half year ended September 30, 2025.

We hereby clarify that the Board of Directors duly considered and approved the aforesaid financial results at the said meeting. However, due to a clerical oversight at the time of submission, the financial results were not filed in the format prescribed under the applicable SEBI regulations..

We hereby inform you that the Financial Results have now been attached and resubmitted in accordance with the format prescribed under the SEBI (Listing Obligations and Disclosure Requirements) Regulations.

We request you to kindly take the same on record.

Thank you for your understanding.

Yours faithfully,

For Supreme Engineering Limited,

Sanjay Chowdhri Director DIN: 00095990

Formerly Known as Supreme Heatreaters P, Ltd.

Date: January 02, 2026

To, The Manager, Listing Compliance National Stock Exchange of India Ltd. Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E), Mumbai — 400 051

Kind Attention: Head — Listing

Symbol: SUPREMEENG | Series: EQ

Subject: Outcome of Board Meeting held on January 02, 2026 under Regulation 30 of SEBI (LODR) Regulations, 2015

Dear Sir/Madam,

Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI LODR Regulations"), we wish to inform you that the Board of Directors of the Company at its meeting held today, i.e., January 02, 2026, has, inter alia, considered and approved the following:

1. Un-audited Standalone Financial Results:

The Un-audited Financial Statements for the Second quarter and half year ended September 30, 2025 were considered and approved. (Annexure A)

The Board Meeting commenced at 5:00 p.m. and concluded at 5:30 p.m.

You are requested to take the above on record. Thanking You,

for Supreme Engineering Limited

SANJAY RATTAN CHOWDHRI Digitally signed by SANJAY RATTAN CHOWDHRI Date: 2026.01.02 18:21:20 +05'30'

Sanjay Chowdhri Managing Director DIN: 00095990

Place: Navi Mumbai

SUPREME ENGINEERING LIMITED (cn : L99999MH1987PLC043205)

Statement of Profit & Loss for the period ended 30th September 2025

Regd. Office: R-223, MIDC Complex, Thane-Belapur Road, Rabale, Navi Mumbai- 400701

						(Amount in INR Lakhs)
Perticulars	Quarter Ended				Half Year Ended
		30-5ep-25 30-Jun-25 30-5ep-24 30-5ep-25 305ep-24 31-Mar-25
		Unaudited Unaudted Unzudited Unaudited Unaudited				Audited
REVENUE
Revenue from Operations	51363	83901	30149	135354	77374	1,681.88
[Other Income	2232	2424	49.27	1656	5101	6042
[Total Revenue (1)	53595	864.15	44077	140010	82475	1742.30
[EXPENSES
Cost of Material Consumed	48666	s9071	38217	108637]	63227	1524561
Dimished Value of inventory
Changes in Stock of Finished Goods, Work-in-Progress	17.51)	59.97	(21.53)	4246	(333)	20968
Employee Benefit Expenses	4568	4764	4021	9332	8405	167.79
Finance Costs	26.31	33.44		59.75	55.18	144.93
Depreciation Expenses	4040	2095		8135	9190	17724
Other Bxpenses	2060	75.72		11632	12191	379.11
[Total Expenses (1)	62215	857.42		147957]	98198	2603.36
Profit/ (Loss) Before Exceptional Items and Tax (1]	186.20)	5.73	_ (oL7)		79.47]__(15723)	(861.06)]
Exceptional Items	-	-	(88563)]	-	(8863)]	(88563)
[Profit/ (Loss) Before Tax	186.20)	6573	(190.34)	(7947	(24586),	(949.69)]
[Tax Expenses
Current Tax	-	-	-	-	-	-
Deferred Tax	(21.29)	(059)	(7.26)	(2189]	(©79)	23130
[Profit/ (Loss) for the Period	164.90)	732	(182.89)]	5758]	_(23607)	_ (1.180.99)
[OTHER COMPREHENSIVE INCOME
[A-Other Comprehensive income not be reclassified to profit or
loss in subsequent periods
Remeasurment of Gain/ (Losses) on Defined Benefit Plans	10.0)]	042	054	039	213	(2.60)
income Tax Effect		(0.13)		(0.13)	(026)	076
[Gther Comprehensve Income for the Period, Net of Tax	10.09)	031	054	027	167	1.89)
[TOTAL COMPREHENSIVE INCOME FOR THE PERIOD, NET OF TAX	(64.95)	7.63	(182.34)	(57.32)]	(234.40)	(1,182.84)
[Paid Up Equity Share Capital (Face Value of Rs. 10 each)	249950	24%950	249950	24950	249950	249950
Other Equity (Excluding Revaluation Reserve)	-	-	-	-	-	(11,389.45)
Earning Per Share (in Rs) for Profit Attributable to Equity Shareholders
Basic and Diluted EPS	-0.26	0.03	-0.92	023	094	047

For and behalf of the Board of Directors SUPREME ENGINEERING LIMITED

e

Sanjay Chowdnri Chairman & Managing Director DIN No.: 00095990 Place : Mumbai Date : 02nd January 2026

(CIN: L99999MH1987PLC043205)

BALANCE SHEET AS AT SEP 30, 2025

Regd. Office: R-223, MIDC Complex, Thane-Belapur Road, Rabale, Navi

(Amount in INR Lakhs)

Mumbai- 400701

Particulars As at 30 Sep 2025 [ As at 31 Mar 2025 ASSETS Non-Current Assets (a) Property. Plant and Equipment 1.546.87 1.622.30 (b) Intangible Assets - - (b) Investment Properties 25.93 2593 (c) Financial Assets - (i) Investments 1.00 1.00 (ii) Other Financial Assets 129.77 152.40 (d) Other Non-Current Assets 28.18 232 (e ) Deferred Tax Assets (Net) 27.60 5.71 1,759.35 1,809.66 Current assets (a) Inventories 878.89 721.12 (b) Financial Assets - (i) Trade Receivables 91.62 54.68 (ii) Cash and Cash Equivalents 218.86 218.70 (ii) Bank Balances Other than (ii) = =z above (iii) Loans - - (iv) Other Financial Assets 534 7.79 (c) Other Current Assets 165.38 154.70 1,360.09 1,156.99 TOTAL 3,119.43 2,966.65

(CIN: L99999MH1987PLC043205) BALANCE SHEET AS AT SEP 30, 2025 Regd. Office: R-223, MIDC Complex, Thane-Belapur Road, Rabale, Navi

Mumbai- 400701

(Amount in INR Lakhs)

EQUITY AND LIABILITIES
Equity
(a) Equity Share capital	2.,499.50	2,499.50
(b) Other Equity	-11.446.68	-11,389.45
	-8,947.18	-8,889.95
Liabilities
Non Current Liabilities
(a) Financial Liabilities
Borrowings	1.268.47	1,300.69
Lease liabilities	202.35	244.98
(b) Provisions	35822	336.03
	1,829.03	1,881.70
Current Liabilities
(a) Financial Liabilities
(i) Borrowings	7.664.03	7,666.20
(ii) Trade Payables
Micro, Small and Medium	-	18.56
Enterprises
Others	367.10	107.56
(iii) Lease liabilities	83.19	79.15
(iv) Other Financial Liabilities	135861	1,383.18
(b) Provisions	14.05	16.40
(c) Other Current Liabilities	750.59	703.84
(d) Current Tax Liabilities (Net)	-	-
	10,237.58	9,974.90
TOTAL	3,119.43	2,966.65

For and behalf of the Board of Directors SUPREME ENGINEERING LIMITED

Sanjay Chowdhri Chairman & Managing Director DIN No. : 00095990 Place : Mumbai Date : 02nd January 2026

Supreme Engineering Limited. Rabale, Navi Mumbai- 400701.

Notes to Accounts for Q2 FY 2025 26

• ^LThe unaudited financial results have been reviewed and recommended by the Audit Committee and approved by the Boards of Directors of the company.
• The above figures of financial results for the quarter ended 30th September 2025 have been reviewed by M/s Rushabh Davda and Associates Chartered Accountants.
• The unaudited financial results of the company have been prepared in accordance with the Indian Accounting Standards (referred to as "Ind AS 34 Interim financial reporting") prescribed under sec 133 of the Companies Act 2013 read with relevant rules issued there under and other accounting principles generally accepted in India and in compliance with Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirement) Regulations, 2015, as amended.
• The company had secured loan account which had tumed NPA on 19th August 2021 and has stopped servicing the borrowing repayment and interest from that day. The company has been incurring losses continuously and incurred a loss for the quarter ended 30th September 2025 Companies' current liabilities exceeded its total assets making its net worth negative. Despite of these events or conditions which may cast the doubt on companies" ability to continue as a going concern, the management is of the opinion that going concern basis accounting is appropriate as loan restricting is in process and the wide asset base company carries.
• The Company has followed its significant accounting policies in the preparation of these financial results consistent with those followed in the annual financial statement for the year ended March 31, 2025.
• The company does not have more than one reportable segment; hence segment wise reporting is not applicable.

For and behalf of Board of Directors SUPREME ENGINEERING LIMITED

SANJAY CHOWDHRI Chairman & Managing Director DIN: 00095990 Date: 02/01/2026 Place: Mumbai

(CIN: L99999MH1987PLC043205)

Cash Flow Statement for the Half year ended September 2025

Regd. Office: R-223, MIDC Complex, Thane-Belapur Road, Rabale, Navi Mumbai- 400701

	(Amount in INR Lakhs)
	For the Half Year For the Half Year
	Ended 30th	Ended 30th
	September 2025	September 2024
CASH FLOWS FROM OPERATING ACTIVITIES:
Profit/ (Loss) before income tax from continuing operations	$-79.47$	$-145.86$
Adjustments for:
Depreciation expense	81.35	91.90
Profit on sale of investments Properties
Interest income	$-4.73$	0.48
Finance costs	59.75	55.18
Dividend income	$-0.50$	0.60
Net foreign exchange differences
Change in Lease Obligation	$-38.59$
Provision against Expected Credit Loss		$-8.91$
Sundry Balance Written Back	$-36.52$	49.92
Provision for Gratuity	2.30
Change in operating assets and liabilities:
(Increase)/Decrease in trade receivables	$-36.94$	125.64
(Increase)/Decrease in inventories	$-157.76$	$-151.66$
Increase/(decrease) in trade payables	259.86	868.51
(Increase)/ Decrease in Investment Properties /other	0.00	$-24.33$
investment
(Increase)/ Decrease in other current financial assets	2.45	$-294.73$
(Increase)/ Decrease in other current assets	7.32	189.61
(Increase)/ Decrease in other non current financial assets	22.63	19.15
(Increase)/ Decrease in other asset	$-25.85$	2.00
(Increase)/ Decrease in Lease Liability
Increase/ (Decrease) in other financial liabilities	$-24.57$	$-1,569.14$
Increase/ (Decrease) in other liabilities	46.75	$-173.09$
Increase/ (Decrease) in provisions	17.54	7.06
Cash generated from operations	95.00	$-957.65$
Less: Income tax paid (net of refund)
Net cash inflow from operating activities	95.00	$-957.65$

(CIN: L99999MH1987PLC043205)

Cash Flow Statement for the Half year ended September 2025

Regd. Office: R-223, MIDC Complex, Thane-Belapur Road, Rabale, Navi Mumbai- 400701

		(Amount in INR Lakhs)
	For the Half Year Ended 30th September 2025	For the Half Year Ended 30th September 2024
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for property, plant and equipment	$-5.92$
Proceed from Sale of property, plant and equipment
Payments for Capital work in progress
Payments for purchase of investments
Proceeds from sale of Investment Investment Properties
Proceeds from sale of Investment
Proceeds from sale of property, plant and equipment
Dividend received	0.50	0.60
Interest received	4.73	0.48
Net cash (Used in)/generated from investing activities	$-0.69$	1.08
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings	$-32.22$	1,263.80
Net change in current borrowings	$-2.18$	1.47
Interest and finance charges paid	$-59.75$	$-38.69$
Dividends paid including dividend distribution tax
Payment Towards Lease Obligation
Net cash inflow (outflow) from financing activities	$-94.15$	1,226.58
Net increase (decrease) in cash and cash equivalents	0.16	270.01
Cash and Cash Equivalents at the beginning	218.70	217.00
Cash and Cash Equivalents at end of the year	218.86	487.01

For and behalf of the Board of Directors SUPREME ENGINEERING LIMITED

Sanjay Chowdhri Chairman & Managing Director DIN No.: 00095990 Place: Mumbai Date: 02nd January 2026

@ RUSHABH DAVDA & ASSOCIATES

INDIA CHARTERED ACCOUNTANTS

CA RUSHABH DAVDA C-101, AMAN BUILDING (M.COM, A.C.A.) SHANKAR LANE, KANDIVALI (W) Mobile No.: 9833516726 MUMBAI - 400 067 Email ID: rushabhdavda01@gmail.com

Limited Review Report on the Standalone Statement of Financial Results of Supreme Engineering Limited pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015:

To, The Board of Directors, Supreme Engineering Limited

We have reviewed the accompanying Standalone Unaudited Financial Results of Supreme Engineering Limited ("the Company") for the quarter ended 30 September 2025 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including SEBI Circular No. CIR/CFD/FAC/62/2016 dated 5 July 2016.

This Statement, which is the responsibility of the Company's Management and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) 34 — Interim Financial Reporting, prescribed under Section 133 of the Companies Act, 2013, read with Rule 7 of the Companies (Accounts) Rules, 2014, and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review.

We have conducted our review of the Statement in accordance with the Standard on Review (SRE) 2410 "Review of Interim Financial Information performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing 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.

Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement has not been prepared, in all material respects, in accordance with the applicable Indian Accounting Standards and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms 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 misstatement.

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Emphasis of Matter

We draw attention to the following matters in the notes to the financial results:

1. Non-Compliance with Laws & Regulations:

The company is required to file Audit report under income tax act 1961 and file income tax return under the same act: however, the same has not filed for the two financial years i.e. FY 2019-20, FY 2020-21

• a. The company has not paid/short paid the statutory dues such as TDS, PF, Professional Tax etc., that have become overdue and remained unpaid. Interest, penalties in respect of the same remained unascertained and unaccounted for.
• b. The Company is liable to appointment Company Secretary as per section 203 of Companies Act 2013 read with rules thereof. However, currently there is no Company Secretary on board of the Company and accordingly the Financials are not being signed by all the Key Managerial Persons as required under section 134(1) of Companies Act 2013.
• ¢. The Secretarial Report of Independent Company Secretary has highlighted various delays and non-compliances, the effect of the same is presented as a part of Contingent Liability.
• 1. The Company has long-outstanding trade receivables, trade payables, recoverable advances, and borrowings, including cash credit accounts, which have remained unsettled for a substantial period. However, the Management on conservative basis and as per IND AS has provided for Expected Credit Losses on such Assets.
• 1. The Company is required to get cost audit conducted as per the requirement of section 148 of the Companies Act, 2013. However, the same has not been conducted from the financial year 2020-21 and onwards.
• 1. The Company is required to conduct an internal audit under the provisions of the Companies Act, 2013. However, no internal audit has been carried out for the previous financial year. Further, no records or evidence were provided to substantiate whether internal audits were conducted for years prior to the previous year.
• 1. The Company had a secured loan account which was classified as NPA on August 19, 2021, and has since stopped repayment of principal and interest. The Company has been incurring losses continuously and incurred a loss for the quarter ended March 31, 2025 and a Marginal Profit for Quarter ended June 30, 2025. The company has again incurred loss in Quarter ended September 30, 2025. The Company's current liabilities exceed its total assets, resulting in negative net worth. These conditions indicate the existence of a material uncertainty that may cast significant doubt on the Company ability to continue as a going concern. However, management has prepared the financial results on a going concern basis, as they are in the process of loan restructuring and exploring fund infusion, preferential allotment, and asset monetization options. The Company has deposited a preliminary deposit of 10% with the bankers and applied for One Time Settlement Plan \concem assumption depends upon successful concluded. S/0f k5 i

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• 1. The company has not provided accrued interest, charges, penalties or any other charges from the date of being classified as Non-performing Assets and the impact of the same on the financial results and statement remains unaccounted for. The Company has also not provided interest on delayed payment to MSME Vendors
• 1. The Company has ongoing litigations before the Honourable Supreme Court and other forums under Income Tax and GST laws, the impact of which is contingent upon the outcome of such proceedings.

Our conclusion is not qualified in respect of the above matters.

For RUSHABH DAVDA & ASSOCIATES

Chartered Accountants

CA.RUSHABH K DAVDA Proprietor Membership No: 188053 Peer Review No: 016545 Place: Mumbai Date: 02/01/2026 UDIN: 241805 ³XAEOKR 3% 3