AGM Details

Event: 32nd Annual General Meeting

Date: Wednesday, September 30, 2026

Time: 11:30 AM IST

Venue: Registered Office at Dwarka Thirumala Road, Denduluru Village and Mandal, Eluru District, AP–534432

E-Voting Schedule

Service Provider: CDSL E-Voting

E-Voting Period: September 27, 2026 (9:00 AM IST) to September 29, 2026 (5:00 PM IST)

Cut-off Date/Record Date: September 23, 2026

Book Closure: September 24, 2026 to September 30, 2026 (both days inclusive)

EVSN: 260907071

Business Items for AGM

1. Adoption of Audited Standalone Financial Statements for FY 2025-26

2. Appointment of Director in place of retiring director - Mrs. Phani Anupama Vankineni (DIN: 00935032) who retires by rotation

Financial Performance Summary (₹ in Lakhs)

Revenue from Operations: ₹15,295.18 (FY25: ₹14,355.70) - 6.54% growth

Profit Before Tax: ₹337.60 (FY25: ₹348.70)

Profit After Tax: ₹252.33 (FY25: ₹251.49)

EPS: ₹0.11 (FY25: ₹0.17)

Key Financial Position (as of March 31, 2026)

Property, Plant & Equipment: ₹1,290.32 lakh

Capital Work-in-Progress: ₹299.61 lakh

Inventories: ₹4,615.21 lakh (FY25: ₹3,973.63 lakh)

Trade Receivables: ₹2,981.19 lakh (FY25: ₹839.41 lakh)

Total Borrowings: ₹3,929.51 lakh (FY25: ₹3,636.97 lakh)

Cash & Cash Equivalents: ₹7.07 lakh (FY25: ₹66.94 lakh)

Dividend Information

No dividend recommended for FY 2025-26. Profits retained for reinvestment.

Share Capital Structure

Authorized Share Capital: ₹35,00,00,000

Paid-up Share Capital: ₹23,84,30,766 comprising 23,84,30,766 Equity Shares of ₹1 each

Shareholding Pattern: Promoters 63.49%, Public 36.51%

Demat Percentage: 97.30% shares in dematerialized form

Board of Directors

Managing Director: Mr. Bhanu Prakash Vankineni (DIN: 00919910)

Executive Director & CFO: Mr. Kiran Kumar Vankineni

Non-Executive Non-Independent Director: Mrs. Phani Anupama Vankineni (DIN: 00935032)

Independent Directors: Mr. Durga Prasad Vajjha, Mr. Lokeswararao Nelluri, Mr. Mohammed Baba

Key Managerial Personnel

CFO: Mr. Kiran Kumar Vankineni

Company Secretary & Compliance Officer: Mr. Ankit Singhal

Operational Highlights

  • Company engaged in manufacturing, processing and trading of edible oils, food products, feed products and agricultural commodities
  • Continued refinery facility enhancements and operational efficiency improvements
  • Revenue growth driven by higher business turnover
  • Maintained comparable profitability despite dynamic business environment
  • Focus on efficient resource utilization and working capital management

Related Party Transactions

Significant transactions with related parties:

  • Purchases from Adithya Rice Mill: ₹5,510.78 lakh
  • Purchases from Adithya Commercials India Private Limited: ₹8,119.25 lakh
  • Sales to E-Way Lipids Private Limited: ₹2,142.25 lakh
  • Loans from related parties: ₹881.09 lakh outstanding
  • Trade receivables from related parties: ₹2,211.79 lakh (74% of total receivables)

Regulatory Compliance Issues

  • Paid SOP fines to BSE for delayed filing of shareholding patterns (₹2,000 + GST for 1-day delay in September 2025 quarter; ₹8,000 + GST for 4-day delay in June 2025 quarter)
  • Undisputed statutory dues outstanding for more than 6 months: Income tax liabilities of ₹309.71 lakh and TDS liabilities of ₹29.64 lakh
  • Contingent liabilities: Income tax demands of ₹1,027.17 lakh for FY 2022-23 and interest liabilities of ₹295.33 lakh

Key Ratios

Current Ratio: 2.10 (FY25: 2.12)

Debt-Equity Ratio: 0.59 (FY25: 0.56)

Inventory Turnover Ratio: 3.56 (FY25: 4.59)

Trade Receivables Turnover Ratio: 8.01 (FY25: 5.16)

Return on Equity: 3.84% (FY25: 6.10%)

Employee Information

Total Employees: 18 permanent employees as of March 31, 2026

Employee Benefit Expenses: ₹85.50 lakh (FY25: ₹51.55 lakh)

Gratuity Liability: Recognized ₹14.13 lakh for the first time through actuarial valuation

Corporate Governance

  • Conducted 5 Board meetings during FY25-26
  • All independent directors provided confirmation of independence
  • Familiarization programs conducted for independent directors
  • Whistleblower mechanism in place with no complaints during the year
  • Anti-sexual harassment policy implemented with no cases filed

Risk Factors Identified

1. Commodity Price Risk - Exposure to fluctuations in oilseeds and edible oil prices

2. Raw Material Availability Risk - Dependence on agricultural commodity availability

3. Credit Risk - Significant concentration in trade receivables (74% from single related party)

4. Liquidity and Working Capital Risk - Increased inventory and receivables impacting liquidity

5. Regulatory Compliance Risk - Outstanding tax liabilities and delayed filings

Rights Issue Utilization

Proceeds from FY24-25 rights issue of ₹4,466.55 lakh utilized as:

  • Adjustment of promoter unsecured loans: ₹2,674.53 lakh
  • Working capital requirements: ₹1,500.00 lakh
  • General corporate purposes: ₹225.73 lakh
  • Issue-related expenses: ₹66.28 lakh

Auditor Qualifications

Statutory auditors highlighted two key audit matters:

1. Inventory valuation complexities due to joint production cost allocation between oil and de-oiled bran

2. Concentration of trade receivables and purchases with related parties, particularly E-Way Lipids Private Limited

Other Material Information

  • Company has not accepted any deposits under Section 73 of Companies Act, 2013
  • No material changes in nature of business during the year
  • CSR provisions not applicable to the company
  • No frauds reported by auditors during the year
  • No significant orders passed by regulators/courts impacting going concern status

#Tags: #DiligentIndustries #AGM2026 #SEBIDisclosure #FinancialResults #EdibleOil #CorporateGovernance #BSE #RegulatoryCompliance #Neutral