Reply to Clarification- Financial results

June 25, 2026 Listing Department, Listing Department, National Stock Exchange of India Limited BSE Limited Exchange Plaza, 5th Floor, P.J. Towers, Bandra Kurla Complex, Dalal Street Mumbai-400051 Mumbai-400001 Symbol: UMAEXPORTS Scrip Code: 543513 Dear Sir/Madam, Sub: Clarification for Financial results This is with reference to your aforementioned email to us wherein you have requested us to provide clarification in response to the query raised. Towards the same, please see below our response: Query 1: both standalone and consolidated auditors reports are unsigned. Reply: We wish to inform you that the Audit Report was duly digitally signed by the Statutory Auditor. However, while merging the documents for submission, the Digital Signature Certificate (DSC) was inadvertently removed from the Audit Report. We sincerely regret this inadvertent and unintentional error. For your records, we are enclosing herewith the Audit Report bearing the affixed DSC dated May 30, 2026, clearly reflecting the date and time of execution of the digital signature. The omission was purely inadvertent and occurred due to an oversight on our part. We assure you that adequate care will be taken in future to ensure that no such error or omission is repeated. Thanking you, Yours faithfully, For Uma Exports Limited Sriti Singh Roy Company Secretary and Compliance Officer ACS No: A42425 Encl: as above May 30, 2026 Listing Department, Listing Department, National Stock Exchange of India Limited BSE Limited Exchange Plaza, 5th Floor, P.J. Towers, Bandra Kurla Complex, Dalal Street Mumbai-400051 Mumbai-400001 Symbol: UMAEXPORTS Scrip Code: 543513 Dear Sir/ Madam, Sub: Outcome of the Board Meeting – Audited Standalone and Consolidated Financial Results for the Quarter and Financial Year ended March 31, 2026 Further to our letter dated May 20, 2026, and pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the Board of Directors of the Company at its meeting held today May 30, 2026, inter- alia, considered and approved the Audited Standalone and Consolidated Financial Results of the Company for the quarter and financial year ended March 31, 2026. In this regard, we are enclosing herewith: 1. The Audited Standalone Financial Results of the Company for the quarter and financial year ended March 31, 2026; 2. The Audited Consolidated Financial Results of the Company for the quarter and financial year ended March 31, 2026; 3. Auditors’ Report on the Audited Standalone and Consolidated Financial Results of the Company for the quarter and financial year ended March 31, 2026; and Further, pursuant to Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, we hereby declare that the Statutory Auditors, M/s. Mamta Jain & Associates, Chartered Accountants, (Firm Registration No.: 328746E), has issued the Audit Report on the Standalone and Consolidated Audited Financial Statement of the Company for the year ended March 31, 2026 with an unmodified opinion. The audited financial results will be available on the website of the stock exchanges i.e. www.bseindia.com and https://www.nseindia.com/ and the website of the Company i.e. www.umaexports.net and be published in the newspapers in terms of Regulation 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 in due course. 4. Appointment of M/s. R Daga & Company, Chartered Accountants (FRN No. 328421E) as an Internal Auditor of the Company for the Financial Year 2026-27. 5. Re-appointment of M/s. Mamta Jain & Associates, Chartered Accountants, (Firm Registration No.: 328746E) of the Company for second term of five consecutive years from Financial Year 2026-2027 to 2030-2031 subject to approval of shareholders in the ensuing Annual General Meeting in compliance with provisions of Regulation 30, Schedule III, Part A, Para A and other applicable provisions of the Listing Regulations. The details as required under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular No. CIR/CFD/CMD/4/2015 dated 9th September, 2015 are enclosed as Annexure A. The meeting commenced at 5.00 p.m. and concluded at 7.30 p.m. We request you to kindly take the above on records. Yours faithfully For Uma Exports Limited Sriti Singh Roy Company Secretary ACS 42425 Encl. as above Annexure-A Brief Profile as per SEBI circular CIR/CFD/CMD/4/2015 is as under: Sl No Particulars Internal Auditor Statutory Auditor 1 Name M/s. R Daga & Company, M/s. Mamta Jain & Chartered Accountants Associates, Chartered FRN No. 328421E Accountants, (Firm Registration No.: 328746E). 2 Reason for Change viz., Appointment as an Internal Re-appointment as Statutory appointment, resignation, Auditor of the Company. Auditor of the Company. removal, death or otherwise 3 Date of appointment May 30, 2026 May 30, 2026 subject to /cessation (as applicable) shareholders approval for & terms of appointment second term of five consecutive financial years. 4 Brief profile (in case of R Daga & Company is an M/s. Mamta Jain & appointment) upcoming and dynamic Associates, Chartered Chartered Accountancy Accountants, (Firm consulting firm offering gamut Registration No.: 328746E), of services in the areas of GST is a firm that has extensive other indirect taxes, direct experience in statutory taxation audit, accounting, audits, internal audits, tax corporate law, ERP and other audits, corporate advisory systems implementation and services, and assurance also holds membership in engagements across various Bengal Chamber of Commerce sectors. The firm have significant professional experience in accounting, auditing, taxation, corporate laws, and regulatory compliances. The firm has been providing professional services to a diverse clientele comprising listed companies, private companies, public sector entities, and other business organizations. 5 Disclosure of Not Applicable relationships between directors (in case of appointment of a Director) UMA EXPORTS LTD CIN: L14109WB1988PLC043934 Regd. Office: Ganga Jamuna Appartment 28/1,Shakespeare Saranis.t Floor Kolkata 700017 Email: rakesh@umaexports net.in, Website: hitp://www umaexports.net/ AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026 (Rs in Lakh) El Particulars Quarter ended Year ended No 31-Mar-26 31-Dec-25 31-Mar-25 31-Mar-26 31-Mar-25 (Audited) (Unaudited) (Audited) (Audited) (Audited) 1 | Revenue a) Revenue from operations 26,157.43 55,820.65 45,265.73 152,314.10 166,838.21 b) Other Income 127.70 103.77 315.57 44764 72339 Total 26,285.13 55,924.42 45,581.30 152,761.74 167,561.70 2 | Expenditure a) Coof sMatetrial Consumed 94270 565.12 678.60 370273 678.60 b) Purchases o Stock-in-trade 22,874.31 49,457.94 48,667.27 131.231.21 165,014.58 ) Changes in invenoft Stoocrk-in-Terasde (1.244.72) 3779.46 (5.691.60) 843858 (5.260.92) d) Employee benefits expense 69.76 53.45 77.60 278.35 29075 ) Finance Cost 1.645.38 484.26 372.96 327251 1.181.12 f) Depreciation and amortisation expense 16.37 16.37 17.90 65.46 6352 q) Freight and handling expenses 472.57 172.30 1,02247 1,239.98 2,354.23 h) Other Expenses 1.400.89 1,27270 1,142.79 4389.31 3.14384 Total Expenditure 26,177.26 55,801.60 46,287.99 152,618.13 167,465.73 3 | Profit before exceptional items and tax (1-2) 107.87 122.82 (706.69) 143.61 95.97 4 | Exceptional Items 5 | Profit for the period before Tax (3 - 4) 107.87 12282 (706.69) 143.61 95.97 6 | Tax Exoense - Current 34.96 9.00 (163.29) 5461 38.71 - Income Tax Adiustment 121 1.21 - Deferred Tax 9.37 0.76 (1257) 10.34 (12,54, Total Tax Expenses 55.54 9.76 (175.86)| 76.16 2417 7 | Net Profit/(L oss) after tax for the period (5 - 6) 52.33 113.06 (530.83) 67.45 71.80 8 | Other ComprehensInicvomee tems that will not be reclassified to profit or loss (et of Taxes) (a) Gain/(Losso)n fair valuation of investments (24.09) 2143 (10.90) (15.38) 134 (b) Reme [Showing first 8,000 characters — download PDF for full document]