Annual Report 2025-26

Date: 03rd September, 2026 To, To, Department of Corporate Services, The Department of Corporate Services, National Stock Exchange of India Ltd. BSE Limited, Exchange Plaza, Plot no. C/1, G Block, Phiroze Jeejeebhoy Towers, Bandra-Kurla Complex, Bandra (E) Dalal Street, Mumbai – 400 001 Mumbai – 400 051 Scrip Code: 532713 Symbol: SAKUMA SUB: ANNUAL REPORT 2025-26. Dear Sir, The company is submitting herewith the Annual Report for the FY 2025-26 along with the approved Notice for the Annual General Meeting to be held on Tuesday, 29nd day of September, 2026 at 11:00 A.M. through Video Conferencing (VC) or Other Audio-Visual Means (OAVM). Yours Sincerely, For SAKUMA EXPORTS LIMITED (Pooja Malhotra) Company Secretary cum Compliance Officer Book-Post 21st Annual Report 2025 -2026 Sakuma Exports Limited ni.sserpnretsew.www detnirP SAKUMA EXPORTS LIMITED BOARD OF DIRECTORS AUDITORS: Mr. Saurabh Malhotra – Chairman & Managing Director Statutory Auditors: Ms. Shipra Malhotra – Non-Executive Director M/s. Ramesh M Sheth & Associates, Mr. Vivek Grover – Non-Executive Non-Independent Director Chartered Accountants Mr. Guniteshvir Singh Sohal – Non-Executive Independent Director Secretarial Auditors: Mr. Rahul Dixit – Non-Executive Independent Director M/s. Rajeev Bhambri & Associates, Mr. Amit Amist – Non-Executive Independent Director Company Secretaries AUDIT COMMITTEE COMPANY SECRETARY Ms. Pooja Malhotra Mr. Guniteshvir Singh Sohal, Chairman Mr. Rahul Dixit CHIEF FINANCIAL OFFICER Mr. Amit Amist Mr. Devesh Mishra STAKEHOLDERS RELATIONSHIP COMMITTEE BANKERS Mr. Guniteshvir Singh Sohal, Chairman Bank of Maharashtra Ms. Shipra Malhotra IndusInd Bank Mr. Amit Amist SVC Corporative Bank Deutsche Bank AG NOMINATION & REMUNERATION COMMITTEE REGISTERED OFFICE Mr. Guniteshvir Singh Sohal, Chairman Aurus Chamber, A 301, Near Mahindra Tower, S S Amrutwar Lane, Worli, Mumbai – 400 013 Mr. Rahul Dixit CIN: L51909MH2005PLC155765 Ms. Shipra Malhotra Email: companysecretary@sakumaexportsltd.com Tel: 022 2499 9021 / 22 Fax: 022 – 2499 9024 / 27 Website: www.sakumaexportsltd.com CORPORATE SOCIAL RESPONSIBILITY (CSR) COMMITTEE REGISTRAR & SHARE TRANSFER AGENT Mr. Saurabh Malhotra, Chairman Bigshare Services Private Limited Ms. Shipra Malhotra Office No. S6-2, 6th Floor, Pinnacle Business Park, Mr. Amit Amist Next to Ahura Centre, Mahakali Caves Road, Andheri (East), Mumbai: 400 093. Tel: 022 6263 8200 Email: investor@bigshareonline.com Contents Page No. Management Discussions and Analysis Report…………….. 22 Standalone Auditors’ Report………………………………. 58 Standalone Balance Sheet………………………………….. 68 Standalone Profit and Loss Account………………………. 69 Standalone Cash Flow Statement………………………….. 70 Standalone Notes to Accounts…………………………….. 73 Consolidated Auditors’ Report…………………………….. 115 Consolidated Balance Sheet………………………………... 122 Consolidated Profit and Loss Account…………………….. 123 Consolidated Cash Flow Statement………………………... 124 Consolidated Notes to Accounts…………………………... 127 Annual Report 2025-26 NOTICE NOTICE is hereby given that the Twenty-first Annual General Meeting of the members of SAKUMA EXPORTS LIMITED will be held on Tuesday, 29th day of September, 2026 at 11:00 A.M. through Video Conferencing (“VC”) to transact the following business: ORDINARY BUSINESS: 1. To consider and adopt the:  Audited Standalone Annual Financial Statements of the Company for the financial year ended 31st March, 2026 and the Reports of the Board of Directors and the Auditors’ thereon; and  Audited Consolidated Annual Financial Statements of the Company for the financial year ended 31st March, 2026, and the Report of the Auditors’ thereon. 2. To appoint a Director in place of Mr. Vivek Grover (DIN: 035994740), who retires by rotation and being eligible, offers himself for re-appointment. By order of the Board For Sakuma Export Limited Place: Mumbai Pooja Malhotra Date: 29th August, 2026 Company Secretary & Compliance Officer NOTES: General Instructions for Accessing and participating in the 21st AGM through VC / OAVM Facility and Voting through Electronic means including Remote E- Voting. 1. Pursuant to the General Circulars 10/2022 and General Circulars 03/2025 dated 22.09.2025 issued by the Ministry of Corporate Affairs (MCA), Circular SEBI/HO/CFD/PoD-2/P/CIR/2023/4 dated January 5, 2023 issued by SEBI (hereinafter collectively referred to as “the Circulars”), companies are allowed to hold AGM through VC, without the physical presence of members at a common venue. Hence, in compliance with the Circulars, the AGM of the Company is being held through VC. 2. ONLY A MEMBER IS ENTITLED TO ATTEND AND VOTE AT THE AGM THROUGH VC / OAVM. In terms of provisions of Section 105 of the Companies Act, 2013, a Member entitled to attend and vote at the meeting is entitled to appoint a proxy to attend and vote instead of himself / herself and such proxy need not be a Member of the Company. Since, this AGM is being held pursuant to the MCA Circulars through VC / OAVM, physical attendance of Members has been dispensed with. Accordingly, the facility for appointment of proxies by the Members will not be available for the AGM and hence the Proxy Form and Attendance Slip are not annexed to this Notice. However, in pursuance of Section 112 and Section 113 of the Companies Act, 2013, representatives of the members such as the President of India or the Governor of a State or body corporate can attend the AGM through VC/OAVM and cast their votes through e-voting. 3. The Company has appointed Bigshare Services Private Limited to provide Video Conferencing facility for the Annual General Meeting and the attendant enablers for conducting of the AGM. The proceedings of the AGM will be web- casted live for all the shareholders who hold shares as on cut-off date i.e. 23rd September, 2026. The shareholders can use the instructions below for the live proceedings of the AGM on Tuesday, 29th September, 2026 from 11.00 a.m. onwards. Members will have the option to cast their votes either 3 days prior to the date of AGM (Remote E-Voting) or during the AGM (E-Voting). The instructions to vote by remote e-voting and e-voting has been provided below 4. The members can join the AGM 15 minutes before and after the scheduled time of the commencement of the AGM by following the procedure mentioned in this Notice. The facility to join the AGM will be made available for 1,000 members on first come first served basis. This will not include Large Shareholders (holding 2% or more shareholding), Promoters, Institutional Investors, Directors, Key Managerial Personnel, the Chairpersons of the Audit Committee, Nomination and Remuneration Committee and Stakeholders’ Relationship Committee, Auditors etc. who are allowed to attend the AGM without restriction on account of first come first served basis. Sakuma Exports Limited 5. In case of joint holders attending the Meeting, only such joint holder who is higher in the order of names will be entitled to vote at the AGM. 6. Pursuant to the provisions of Section 91 of the Act, the Register of Members and Share Transfer Books of the Company shall remain closed on all days from Thursday, 24th September, 2026 to Tuesday, 29th September, 2026 (both days inclusive). 7. The attendance of the Members attending the AGM will be counted for the purpose of reckoning the quorum under Section 103 of the Companies Act, 2013. 8. The scanned copies of Register of Directors’ and Key Managerial Personnel and their Shareholding maintained under Section 170 and Register of Contracts or Arrangements in which Directors are interested under Section 189 of the Companies Act, 2013 will be available electronically for inspection by the members during the AGM. 9. Relevant documents referred to in the accompanying Notice are open for inspection by the Members through electronic mode, basis on the request being sent at companysecretary@sakumaexportsltd.com. 10. Members desiring any relevant information about the financial statements an [Showing first 8,000 characters — download PDF for full document]