Disclosure Context

Valencia Nutrition Limited (Scrip Code: 542910, ISIN: INE08RT01016) submits its half-yearly disclosure of Related Party Transactions (RPT) for the half-year ended March 31, 2026, pursuant to Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026. This disclosure was approved by the Board of Directors at their meeting held on Thursday, May 28, 2026, and is filed concurrently with the company's Audited Standalone and Consolidated Financial Results for the half-year and financial year ended March 31, 2026. The disclosure is also being submitted electronically via the XBRL [Integrated Filing (Finance)- Other than Banks] utility mode.

Related Party Transactions Details

All values are in Indian Rupees. The disclosure covers transactions undertaken during the reporting period (H2 FY26), with opening and closing balances provided for existing relationships.

Transactions with Key Management Personnel

With Manish Pravinchandra Turakhia (Managing Director, PAN: AAAPT3297N)

  • Salary: Transaction value ₹36,24,000; Opening balance ₹2,44,226; Closing balance ₹36,24,000
  • Reimbursement: Transaction value ₹8,39,266; Opening balance ₹47,094; Closing balance ₹8,39,266
  • Sales: Transaction value ₹1,24,709; No opening or closing balance disclosed
  • Loans from Director: Transaction value ₹10,33,96,920; Opening balance ₹3,46,45,707; Closing balance ₹10,33,96,920

With Jay Jatin Shah (Whole-Time Director & CFO, PAN: BJPPS6293E)

  • Salary: Transaction value ₹18,02,400; Opening balance ₹1,33,171; Closing balance ₹18,02,400
  • Reimbursement: Transaction value ₹10,65,402; No opening or closing balance disclosed
  • Sales: Transaction value ₹3,343; No opening or closing balance disclosed
  • Provision for Expenses: Transaction value ₹6,72,000; Opening balance ₹6,72,000; Closing balance ₹6,72,000

With Meghna Turakhia

  • Salary: Transaction value ₹8,32,600; Opening balance ₹63,200; Closing balance ₹8,32,600

With Neeta Chandrakant Shah (Grandmother of Director, PAN: AEQPT0332N)

  • Rent: Transaction value ₹2,34,000; No opening or closing balance disclosed

Transactions with Subsidiaries and Other Entities

With Valencia Beverages & Superwater Private Limited (Wholly Owned Subsidiary, PAN: AALCV1858K)

  • Loan to Subsidiary: Transaction value ₹18,77,30,202; Opening balance ₹5,42,85,944; Closing balance ₹18,77,30,202
  • Purchase: Transaction value ₹5,28,908; No opening or closing balance disclosed
  • Sales: Transaction value ₹92,45,005; No opening or closing balance disclosed

With Valencia Cielo Libre Beverages SL (Foreign Wholly Owned Subsidiary)

  • Loan: Transaction value ₹13,09,393; Opening balance ₹13,09,393; Closing balance ₹13,09,393

With Veer Capitals Management Private Limited (Common Directorship, PAN: AAACV1868N)

  • Reimbursement: Transaction value ₹58,848; Opening balance ₹58,848; Closing balance ₹58,848

Total Transaction Value

The aggregate value of all related party transactions during the reporting period amounts to ₹31,14,66,996.

Notes and Clarifications

The disclosure format requires details for all transactions undertaken during the reporting period, with opening and closing balances disclosed for existing related party transactions. Transactions between members of the consolidated entity may be reported once. There is no netting off for sale and purchase transactions. PAN details will not be displayed on the stock exchange website(s).