Refiling of Annual Report FY 25-26 (Already filed on 1st Sept 26 at different segment of BSE Portal)

ABRAM FOOD LIMITED (Formerly known as Abram Food Private Limited) . Reg. Office : 605, Pearl Business Park, Near Fun Cinema, Netaji Subhash Place, New Delhi -110034 Factory Add : B-34, MIA, Alwar, Rajasthan - 301030 CIN No. L15122DL2009PLC187783 Tel No. 9717133544 E Mail Id:- info@abramfood.in Website – www.abramfood.in Dated- 28/09/2026 Sr. General Manager Listing Operations BSE Limited P.J. Towers, Dalal Street Fort, Mumbai- 400001 Subject: Refiling of Annual Report for FY 2025-26 Script Code- 544422 Dear Sir/Madam, Due to inadvertence, the Annual Report – FY 25-26 was earlier filed on 1st September 2026 in different segment of the BSE Portal which is now being refiled at the proper place. You are requested to kindly take the same on record and oblige. Thanking You, This is for your information and record. For & Behalf of ABRAM FOOD LIMITED Company Secretary cum Compliance Officer M. No. F5452 Encl: A/a ANNUAL REPORT -------- --- ------- 2025-26 Nourishing Lives, Enriching Futures with Quality FMCG Products NATURAL QUALITY NOURISHING BUILDING A GOODNESS YOU TRUST LIVES SUSTAINABLE FUTURE ABRAM FOOD LIMITED (Formerly known as ‘Abram Food Private Limited’) CIN: L15122DL2009PLC187783 INDEX Sr Particulars Page no 1 Corporate Information 2 2 Managing Director’s Message 3 3 Notice of Annual General Meeting 5 4 Board’s Report 15 4.1 Annexures to the Board’s Report 1- 6 26-33 5 Management Discussion and Analysis Report 34 6 Standalone Financial Statements 6.1 Independent Auditor’s Report 38 6.2 Balance Sheet 48 6.3 Statement of Profit and Loss 49 6.4 Cash Flow Statement 50 6.5 Statement of Changes in Equity 51 6.6 Notes forming part of the Financial Statements 52-73 18th ANNUAL REPORT 2025-26 | 1 | ABRAM FOOD LIMITED (Formerly known as ‘Abram Food Private Limited’) CIN: L15122DL2009PLC187783 ABRAM FOOD LIMITED CORPORATE INFORMATION 18TH ANNUAL REPORT BOARD OF DIRECTORS Mr. Brij Bhushan Managing Director Ms. Mona Singhal Non-Executive Director Mr. Sanjay Kumar Jain Non-Executive Director Ms. Pravita Khandelwal Independent Director Ms. Pooja Kapoor Independent Director BOARD COMMITTES Audit Committee Nomination and Remuneration CommitteeE Ms. Pravita Khandelwal Independent Director Ms. Pravita Khandelwal Independent Director Ms. Pooja Kapoor Independent Director Ms. Pooja Kapoor Independent Director Ms. Mona Singhal Non-Executive Director Ms. Mona Singhal Non-Executive Director Mr. Sanjiva Gaur Secretary Mr. Sanjiva Gaur Secretary Stakeholders’ Relationship Committee Ms. Pravita Khandelwal Independent Director Ms. Mona Singhal Non-Executive Director Mr. Sanjay Kumar Jain Non-Executive Director Mr. Sanjiva Gaur Secretary Chief Financial Officer Company Secretary Mr. Arpit Gupta cum Compliance Officer cfo@abramfood.in Mr. Sanjiva Gaur compliance@abramfood.in Contact-9899296234 Internal Auditors Statutory Auditor Secretarial Auditors M/s R Goyal And Co. M/s Gaur & Associates, Nitin Bhardwaj & Associates, Chartered Accountants Chartered Accountants 602, Deepshikha Building, 520, Basement, Scheme no 2, 516, Laxmideep Building, 6th floor, Rajendra Place, Alwar- 301001-RAJ Laxmi Nagar District Centre, New Delhi 110008 Email:riya.goyal0152@gmail.com Laxmi Nagar, Delhi- 110092 csnitinbhardwaj@gmail.com Email- gaurassociates@hotmail.com Contact- +91 9213182562 Registered Office Registrar & Transfer Agent Banker 605, Pearl Business Park, KFIN TECHNOLOGIES LIMITED Yes Bank Limited Near Fun Cinema, Netaji Subhash Place, (“KFINTECH”). House Off Western Express Highway, New Delhi -110034 SEBI REG. NO.- INR000000221 Santacruz East, Mumbai 400055 ADD-301, The Centrium, 3rd Floor, Works – B-34, MIA, Alwar 301030 57, Lal Bahadur Shastri Road, Nav Pada, Kurla (West), Mumbai – 400070, Maharashtra, India Contact No- +022-46170911/ 18003094001 Email- einward.ris@kfintech.com Website- www.kfintech.com CIN: L15122DL2009PLC187783 Investor Grievances- compliance@abramfood.in Website- www.abramfood.in 18th ANNUAL REPORT 2025-26 | 2 | ABRAM FOOD LIMITED (Formerly known as ‘Abram Food Private Limited’) CIN: L15122DL2009PLC187783 Dear Shareholders, On behalf of the Board of Directors, it gives me immense pleasure to present the Annual Report of the Company for the financial year ended 31st March 2026. The year under review marked a significant expansion in the scale and breadth of our operations. I take this opportunity to thank our shareholders, customers, distributors, employees, suppliers, business associates and all other stakeholders for their continued confidence and support. The Company is engaged in the manufacturing and trading of a diversified portfolio of food grains, pulses, flour, spices, cattle feed and edible oils. Our principal products include Chana, Kabuli Chana, Chana Dal, Besan, Chana Churi/Chilka, Flour, Barley, Moong, Wheat, Spices and Cattle Feed, along with a growing range of edible oils including Crude Degummed Soya Oil, Crude Palm Oil, Maize Refined Oil, Mustard Oil, RBD Palmolein Oil and Refined Soyabean Oil. These products are marketed under the brand name “Kherliwala” in Rajasthan, Delhi/NCR, Uttar Pradesh and Haryana through our distributor network. During FY 2025-26, the Company recorded sales of Rs. 112.12 crore from its product portfolio. The sales mix demonstrates the increasing scale and diversification of our business. Edible oils constituted a significant part of the Companys sales, led by Crude Degummed Soya Oil, Crude Palm Oil and Refined Soyabean Oil. At the same time, our traditional food-grain and pulse business continued to make a meaningful contribution, with Chana Dal, Chana, Besan, Moong, Cattle Feed and Chana Churi/Chilka being important products in our portfolio. Our financial performance also reflects the substantial increase in the scale of operations. Revenue from Operations increased to Rs. 11,211.78 lakh in FY 2025-26 from Rs. 6,404.49 lakh in FY 2024-25, representing growth of approximately 75%. Total Income increased to Rs. 11,225.59 lakh from Rs. 6,409.19 lakh. The strong increase in revenue was supported by higher trading volumes, expansion in the product portfolio and increased business activity across our operating markets. 18th ANNUAL REPORT 2025-26 | 3 | ABRAM FOOD LIMITED (Formerly known as ‘Abram Food Private Limited’) CIN: L15122DL2009PLC187783 Profit Before Tax stood at Rs. 284.10 lakh during FY 2025-26 as against Rs. 431.46 lakh in the previous year, while Profit After Tax stood at Rs. 235.06 lakh as compared with Rs. 325.55 lakh in FY 2024-25. The moderation in profitability, despite significant growth in turnover, highlights the importance of margin management in a business exposed to commodity prices and changing market conditions. Going forward, we will remain focused on improving product mix, procurement efficiency, inventory management, operating costs and working-capital discipline. Our Company continues to place strong emphasis on quality and product integrity. We process our products with utmost care and without the use of artificial preservatives or chemicals. We follow standardized packing and handling processes to ensure that the quality, freshness and authentic taste of our products remain intact. We also cater to distributors requiring bulk quantities, generally in 30 kg to 50 kg packaging, particularly for Chana Dal, Atta, Besan, Chana Churi and Cattle Feed, enabling them to serve end customers through retail outlets in loose quantities. Looking ahead, we see considerable opportunities for growth in both our staple food products and edible oil segments. Our strategy will be to strengthen the “Kherliwala” brand, expand and deepen our distributor and retail network, increase market penetration in existing territories, develop our product portfolio and improve operational efficiencies. We will also continue to focus on prudent procurement, inventory and working-capital management so that business growth translates into sustainable value creation. The Company remains committed to responsible and sustainabl [Showing first 8,000 characters — download PDF for full document]