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CA A. T. JAIN & Co. CHARTERED ACCOUNTANTS Independent Auditor's Limited Review Report on Standalone Unaudited Quarterly Financial Results of the Company Pursuant to the Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( as amended ) To the Board of Directors of The Shipping Corporation of India Land and Assets Limited We have reviewed the accompanying statement of Standalone Unaudited Financial Results of Shipping Corporation of India Land and Assets Limited ( " the Company " ) for the quarter ended 30th June , 2026 ( " the Statement " ) , being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended ( the " Listing Regulations " ) . This Statement , which is the responsibility of the Company's Management and approved by the Company's Board of Directors , has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 " Interim Financial Reporting " ( Ind AS 34 ) , prescribed under Section 133 of the Companies Act , 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India . Our responsibility is to express a conclusion on the Statement based on our review . 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 Chartered Accountants of India . This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement . A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit . We have not performed an audit and 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 of Unaudited Financial Results , prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI 212 , Rewa Chambers , 31 , New Marine Lines , Mumbai - 400 020 . Tel .: 022-2203 5151/5252 Email : accounts@atjain.net * A. T CHARTERE JAIN Mambai - 20 FD ACCOUNTANTS CO 414 , Solaris One , 4th Floor , N. S. Phadke Marg , Near East West Flyover , Andheri ( East ) , Mumbai - 400 069 . Tel .: 022-6736 2000 Email : accounts@atjain.net