Document Title: Apex Frozen Foods Limited FY26 Audited Results and Dividend Declaration

Summary of Key Information:

Reporting Period (Quarter/Year): Fourth Quarter and Year Ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Audited Financial Results

Date of Board Meeting / Approval: 30th May, 2026

Audit Opinion: Unmodified Opinion

Auditor's Comment: The auditors confirmed the statement gives a true and fair view in conformity with recognition and measurement principles laid down in Indian Accounting Standards 34 and other accounting principles generally accepted in India.

Key Financial Highlights [in ₹ Lakhs]

Standalone Results:

Quarter Ended March 31, 2026:

  • Revenue from Operations: ₹16,782.45 (vs ₹19,731.62 in Q4 FY25 - 14.9% decrease YoY)
  • Total Income: ₹17,198.43
  • Net Profit: ₹778.67 (vs ₹196.45 in Q4 FY25 - 296.4% increase YoY)
  • EPS: ₹2.49 (Basic and Diluted)

Year Ended March 31, 2026:

  • Revenue from Operations: ₹93,113.75 (vs ₹81,355.40 in FY25 - 14.5% increase YoY)
  • Total Income: ₹94,844.96
  • Net Profit: ₹3,884.76 (vs ₹387.65 in FY25 - 902.2% increase YoY)
  • EPS: ₹12.43 (Basic and Diluted)
  • Other Equity: ₹49,674.23
  • Cash and Cash Equivale nts: ₹1,845.70
  • Debt: Short-term borrowings ₹402.30, Long-term borrowings ₹165.41, Total borrowings ₹567.71

Consolidated Results: Not applicable as the company does not have any investments in subsidiary/associate/Joint Venture companies.

Segment-wise Performance:

  • The company has only one reportable segment: Shrimp processing
  • Segment information is consistent with internal reporting to the Chief Operating Decision Maker

Corporate Actions:

  • The Board recommended a final dividend of ₹2.50 per equity share (25%) on the face value of ₹10.00 per share for FY 2025-26
  • Dividend payment is subject to approval of shareholders at the ensuing Annual General Meeting

Regulatory Disclosures:

  • Trading Window closure: Remained closed for all Directors and Designated Employees/insiders until 1st June 2026, reopening from 2nd June 2026
  • Declaration provided confirming auditors' report with unmodified opinion
  • Details of Outstanding Qualified Borrowings: Not Applicable/NIL for FY26

Other Significant Information:

  • Revenue from operations includes Export benefits of ₹911.66 lakhs for Q4 FY26, ₹4,927.04 lakhs for full year FY26
  • The company operates from 3-160, Panasapadu, Kakinada 533 005, Andhra Pradesh, India