Section A – KMP Resignation Details

Name of Resigning KMP: Not Specified (This disclosure concerns statutory auditors, not KMPs)

Designation: Not Specified

Reason for Resignation: Not Specified

Effective Date of Resignation: Not Specified

Date of Resignation Letter: Not Specified

Duration in Role: Not Specified

Board’s Acknowledgment / Statement: Not Specified

Replacement Appointed: Not Specified

Regulatory Compliance Statement: Disclosure made pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI Master Circular No. SEBI/HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026.

Delay in Disclosure: Not Specified

Section B – Additional Observations or Disclosures

Transition & Internal Role Reallocations: M/s MAPSS and Company (Firm Registration No. 012796C) completed their first term of five consecutive years as the Statutory Auditors of HMA Agro Industries Limited. Their tenure ended at the conclusion of the 18th Annual General Meeting held on September 18, 2026.

M/s MAPSS & Company also acted as the Statutory Auditors for the company's subsidiaries and ceased to be the auditors for these subsidiaries upon completion of their respective terms on September 18, 2026. The subsidiaries are:

  • Federal Agro Industries Private Limited
  • HMA Food Export Private Limited
  • FNS Agro Foods Limited
  • HMA Natural Foods Private Limited
  • Swastik Bone and Gelatines Private Limited
  • Laal Agro Food Private Limited
  • United Farm Products Private Limited
  • JFF Export Private Limited
  • Indus Farmers Food Co. LLP
  • Reliable Agro Foods

International Agro Food Exports, a joint operation of the company, was not audited separately by MAPSS & Company, but its financial information was examined as part of the consolidated financial statements.

Successor Appointments: The members of the company at the 18th Annual General Meeting approved the appointment of M/s VAA & Associates, Chartered Accountants (Firm Registration No. 016079C), as the new Statutory Auditors. Their term is for five consecutive years, from the conclusion of the 18th AGM until the conclusion of the 23rd AGM, subject to the provisions of the Companies Act, 2013.

MAPSS & Company provided a written confirmation and no-objection for the appointment of the new auditor, VAA & Associates.

Section C – Financial & Governance Disclosures

Audited Financial Results: Not Specified

Auditor’s Report Summary: Not Specified

Dividends / Capital Changes / Buybacks: Not Specified

Board / Committee Updates or Key Appointments: Not Specified