Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 and 33 of SEBI LODR

Audit Opinion:

Limited Review Report issued by M/s. Singhi & Co. Chartered Accountants (FRN: 302049E) - Clean opinion with no modifications

Key Financial Highlights [₹ in lacs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹45,604.75 (vs ₹32,330.93 in Q2 FY26 - 41.0% YoY growth)
  • Total Income: ₹47,130.47
  • Net Profit: ₹8,781.90
  • EPS: ₹13.54 (Basic), ₹13.55 (Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹86,000.69 (vs ₹61,286.01 in H1 FY26 - 40.3% YoY growth)
  • Total Income: ₹89,129.04
  • Net Profit: ₹16,940.49
  • EPS: ₹27.21 (Basic), ₹27.21 (Diluted)

Standalone Balance Sheet as at September 30, 2026:

  • Equity Share Capital: ₹1,262.45 lacs
  • Other Equity: ₹133,642.77 lacs
  • Cash and Cash Equivalents: ₹36.34 lacs
  • Bank Balances (other than cash): ₹46,144.08 lacs
  • Total Borrowings: ₹51,658.45 lacs (Current: ₹48,601.17 lacs, Non-current: ₹3,057.28 lacs)
  • Total Assets: ₹197,730.69 lacs

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹45,886.35
  • Total Income: ₹46,854.86
  • Net Profit: ₹8,080.89
  • EPS: ₹12.44 (Basic), ₹12.44 (Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹86,286.95
  • Total Income: ₹88,873.52
  • Net Profit: ₹15,946.70
  • EPS: ₹25.61 (Basic), ₹25.61 (Diluted)

Consolidated Balance Sheet as at September 30, 2026:

  • Equity Share Capital: ₹1,262.45 lacs
  • Other Equity: ₹131,538.59 lacs
  • Cash and Cash Equivalents: ₹757.42 lacs
  • Bank Balances (other than cash): ₹45,144.08 lacs
  • Total Borrowings: ₹51,684.59 lacs (Current: ₹48,627.31 lacs, Non-current: ₹3,057.28 lacs)
  • Total Assets: ₹197,645.35 lacs

Segment-wise Performance:

The Company has a single reporting segment: Manufacturing of Exotic Seed based Fats and Butters including Cocoa Butter Equivalent (CBE)

Corporate Actions:

  • Management Changes:
  • Mr. Ashish Ramesh Saraf (DIN: 00183357) ceased as Chairman & Managing Director, redesignated as President - Strategic Planning and Business Development
  • Mrs. Vinita Ashish Saraf (DIN: 00208621) ceased as Vice Chairperson & Whole-time Director, redesignated as President - Business Excellence & Development
  • Mr. Deep Saraf (DIN: 00183529) appointed as Additional Director (Executive Director) and Managing Director for 5 years (November 12, 2026 to November 11, 2031)
  • Mr. Mudit Kumar Singh (DIN: 03276749) appointed as Additional Director (Executive Director) and Chairman for 5 years (November 12, 2026 to November 11, 2031)
  • Postal Ballot: Approved for seeking member approval for appointments and remuneration payments
  • Cut-off Date: November 20, 2026 for postal ballot eligibility
  • Scrutinizer: M/s Mehta & Mehta, Company Secretaries (FRN: MU000019250)
  • E-voting Provider: MUFG Intime India Private Limited

Other Significant Information:

  • Subsidiaries: The consolidated results include 10 subsidiaries across Nigeria, Dubai, Togo, Brazil, Ghana, Burkina Faso, Ivory Coast, Benin, and Chad
  • Shareholding: Mr. Ashish Ramesh Saraf holds 2,75,68,720 shares; Mrs. Vinita Ashish Saraf holds 45,67,292 shares
  • New Appointees: Mr. Deep Saraf and Mr. Mudit Kumar Singh hold NIL shares currently