General Updates

Reported Disclosure Revised Disclosure Paragraph 4 on Page 404 states Paragraph 4 on Page 404 should be read as 7. The Restated Consolidated Financial Information has been compiled by the management from: a) The Special Purpose Audited Interim Consolidated Ind AS Financial Statements of the Group as at and for the nine months period ended December 31, 2025, prepared in accordance with the Indian Accounting Standard 34 – “Interim Financial Reporting” specified under Section 133 of the Act read with Companies (Indian Accounting Standards) Rules 2015, as amended, and other accounting principles generally accepted in India, which have been approved by the Board of Directors at their meeting held on February 17, 2026. b) The Audited Consolidated Ind AS Financial Statements of the Group as at and for the years ended March 31, 2025, March 31, 2024 and March 31, 2023, prepared in accordance with the Indian Accounting Standards as prescribed under Section 133 of the Act read with Companies (Indian Accounting Standards) Rules 2015, as amended, and other accounting principles generally accepted in India (referred to as “Ind AS”), which have been approved by the Board of Directors at their meetings held on June 02, 2025, June 12, 2024 and June 28, 2023 respectively. c) Financial statements and other financial information in relation to the Company’s subsidiaries, as listed below, audited by other auditors and included in the Special Purpose Audited Interim Consolidated Ind AS Financial Statements and the Audited Consolidated Ind AS Financial Statements: Independent Name of the Entity Relationship Period Examined Auditor Financial years ended March Hexagon Nutrition M/s Bhuwania & Subsidiary 31, 2024 and March 31, (Exports) Private Limited Agrawal Associates 2023 Hexagon Nutrition Financial years ended March M/s Bhuwania & (International) Private Subsidiary 31, 2024 and March 31, Agrawal Associates Limited 2023 Hexagon Nutrition Financial years ended March M/s Bhuwania & Healthcare Private Subsidiary 31, 2025, March 31, 2024 Agrawal Associates Limited and March 31, 2023 Financial periods/years Hexagon Nutrition China ended December 31, 2025, Subsidiary Richful CPA Limited Limited March 31, 2025, March 31, 2024 and March 31, 2023 Financial periods/years Hexagon Nutrition ended December 31, 2025, Subsidiary UHY Hellmann (SA) Proprietary Limited March 31, 2025, March 31, 2024 and March 31, 2023 Financial period ended Fidoyi Audit LLC December 31, 2025 Hexagon Nutrition LLC Subsidiary Financial years ended March Prima Audit LLC 31, 2025, March 31, 2024 Audit Organisation and March 31, 2023 Reported Disclosure Revised Disclosure Paragraph 7 on Page 405 states Paragraph 7 on Page 405 should be read as 7. Some of the Company’s subsidiaries are located outside India whose financial statements and 7. Some of the Company’s subsidiaries are located outside India whose financial statements other financial information have been prepared in accordance with accounting principles and other financial information have been prepared in accordance with accounting generally accepted in their respective countries by the management. The Company’s principles generally accepted in their respective countries by the management and audited management has converted the financial statements of such subsidiaries located outside India by their respective auditors. The Company’s management has converted the financial from accounting principles generally accepted in their respective countries to accounting statements of such subsidiaries located outside India from accounting principles generally principles generally accepted in India. We have reviewed these conversion adjustments made accepted in their respective countries to accounting principles generally accepted in India. by the Company’s management. Our opinion in so far as it relates to the balances and affairs We have reviewed these conversion adjustments made by the Company’s management. of such subsidiaries located outside India is based on the conversion adjustments prepared by Our opinion in so far as it relates to the balances and affairs of such subsidiaries located the management of the Company. outside India is based on the conversion adjustments prepared by the management of the Company. Page 407 states Page 407 should be read as Reported Disclosure Revised Disclosure Page 408 states Page 408 should be read as Reported Disclosure Revised Disclosure Page 410 states Page 410 should be read as Reported Disclosure Revised Disclosure Page 411 states Page 411 should be read as Schedule 2.1 c) on Page 413 states Schedule 2.1 c) on Page 413 should be read as c) Financial statements and other financial information in relation to the Company’s subsidiaries, as listed below, audited by other auditors and included in the Special Purpose Audited Interim Consolidated Ind AS Financial Statements and the Audited Consolidated Ind AS Financial Statements: Name of the Entity Relationship Independent Auditor Period Examined Hexagon Nutrition (Exports) M/s Bhuwania & Financial years ended March 31, Subsidiary Private Limited Agrawal Associates 2024 and March 31, 2023 Hexagon Nutrition M/s Bhuwania & Financial years ended March 31, Subsidiary (International) Private Limited Agrawal Associates 2024 and March 31, 2023 Financial years ended March 31, Hexagon Nutrition Healthcare M/s Bhuwania & Subsidiary 2025, March 31, 2024 and March Private Limited Agrawal Associates 31, 2023 Financial periods/years ended Hexagon Nutrition China December 31, 2025, March 31, Subsidiary Richful CPA Limited Limited 2025, March 31, 2024 and March 31, 2023 Financial periods/years ended Hexagon Nutrition Proprietary December 31, 2025, March 31, Subsidiary UHY Hellmann (SA) Limited 2025, March 31, 2024 and March 31, 2023 Financial period ended December Fidoyi Audit LLC 31, 2025 Hexagon Nutrition LLC Subsidiary Financial years ended March 31, Prima Audit LLC Audit 2025, March 31, 2024 and March Organisation 31, 2023 Reported Disclosure Revised Disclosure Schedule 2.4 t on Page 432 states Schedule 2.4 t on Page 432 should be read as t. Segment reporting t. Segment reporting Operating segments are reported in a manner consistent with the internal reporting provided to Operating segments are reported in a manner consistent with the internal reporting provided the chief operating decision maker being Chief Financial Officer. The Managing Director to the chief operating decision maker being Managing Director. The Managing Director assesses the financial performance and position of the Group as a whole, and makes strategic assesses the financial performance and position of the Group as a whole, and makes strategic decisions. decisions. Schedule 2.4 i on Page 427 states Schedule 2.4 i on Page 427 should be read as i. Leases i. Leases The group assesses at contract inception whether a contract is, or contains, a lease. That is, if the The group assesses at contract inception whether a contract is, or contains, a lease. That is, if contract conveys the right to control the use of an identified asset for a period of time in exchange the contract conveys the right to control the use of an identified asset for a period of time in for consideration. exchange for consideration. Group as a lessee Group as a lessee The Group’s lease asset classes primarily consist of leases for Land & buildings, Plant and The Group’s lease asset classes primarily consist of leases for Land & buildings, Plant and Equipment and Computers. The group applies a single recognition and measurement approach Equipment and Computers. The group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. for all leases, except for short-term leases and leases of low-value assets. Right-of-use assets Right-of-use assets The group recognises right-of-use assets at the commencement date of the lease (i.e., the date the The group recognises right-of [Showing first 8,000 characters — download PDF for full document]