Summary of Key Information:

Reporting Period: Quarter and Financial Year ended March 31, 2026

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

Audit Opinion:

Unmodified opinion issued by M/s. Mamta Jain & Associates, Chartered Accountants on both standalone and consolidated financial results.

Key Financial Highlights [Rs. in Lakhs]:

Standalone Results:

For Year Ended March 31, 2026:

  • Revenue from Operations: Not explicitly stated in income statement
  • Total Income: Rs. 152,761.74
  • Net Profit: Rs. 67.45
  • EPS: Rs. 0.20 (Basic and Diluted)
  • Other Equity: Rs. 14,041.24
  • Cash and Cash Equivalents: Rs. 53.44
  • Bank Balances other than cash and cash equivalents: Rs. 1,352.67

For Quarter Ended March 31, 2026:

  • Total Income: Rs. 26,285.13
  • Net Profit: Rs. 52.33
  • EPS: Rs. 0.15 (Basic and Diluted)

Comparative Standalone Performance (Year-over-Year):

  • Net Profit improved from loss of Rs. (530.83) in previous year to profit of Rs. 67.45
  • Other Equity increased from Rs. 13,990.46 to Rs. 14,041.24
  • Cash and cash equivalents decreased from Rs. 246.13 to Rs. 53.44
  • Short-term borrowings decreased from Rs. 20,770.49 to Rs. 13,052.41

Consolidated Results:

For Year Ended March 31, 2026:

  • Revenue from Operations: Rs. 152,991.31
  • Other Income: Rs. 1,208.52
  • Total Income: Rs. 153,557.14
  • Net Profit after tax: Rs. 349.98
  • EPS: Rs. 1.04 (Basic and Diluted)
  • Other Equity: Rs. 16,204.46

For Quarter Ended March 31, 2026:

  • Revenue from Operations: Rs. 26,302.07
  • Other Income: Rs. 131.49
  • Total Income: Rs. 26,524.46
  • Net Profit after tax: Rs. 36.89
  • EPS: Rs. 0.11 (Basic and Diluted)

Segment-wise Performance:

The Company has only one reportable segment, viz agri products, in accordance with Ind AS 108 - "Operating Segments", both at standalone as well as group level.

Corporate Actions:

Not Specified

Other Significant Information:

  • The figures of the quarter ended March 31, 2026 are balancing figures between audited full year and previously published unaudited year-to-date figures
  • Previous period/year figures have been regrouped/reclassified for comparability
  • The financial results will be published on stock exchange websites and company website

Entities in Consolidation:

1. UEL international FZE (Foreign Subsidiary)

2. Graincomm Australia Pty Ltd. (Foreign Subsidiary)

3. Pakhi Commercial Private Limited (Indian Subsidiary)

4. Shivkrishna Vincom Private Limited (Indian Associates)

5. Swastik Oil Refinery Pvt Ltd (Indian Subsidiary)