Revised Submission of Audited Financial Results forthe half -Yearly and Annually ended 31st March,2026

NATURO AGROTECH INDIA LIMITED (Formerly known as NATURO INDIABULL LIMITED) Regd. Office: House No. M-43 And 44, Raghu Vihar, M Block, Shipra Path, Mansarovar, Jaipur, Rajasthan, India, 302020 CIN: L72900RJ2016PLC055890 E-Mail: info@naturoindiabull.com Contact: +91 9773315565 Date: 28thSepetmber, 2026 The Manager (Department of Corporate Affairs) Bombay Stock Exchange Limited Phiroze Jeejeebhoy Towers Dalal Street, Fort Mumbai- 400001 Ref: Scrip Code: 543579 Sub: Revised Submission of audited Financial Results for the Half-yearly and Annually ended 31st March, 2026 Dear Sir/ Madam, Pursuant to the regulation 33 of Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulation, 2015 (Listing Regulations), the Board of Directors at their Meeting held on 30th May, 2026 have considered, approved and took on records the audited Financial Results of the Company for the Half-yearly and Annually ended 31st March, 2026 along with the report of auditors. A copy of the results along with the report is enclosed herewith. The Same is also available on the website of the company at www.naturoindiabull.com. Kindly take the aforesaid information in your records Thanking You. Yours faithfully, For NATURO AGROTECH INDIA LIMITED Digitally signed by JYOTI JYOTI CHOUDHARY CHOUDHARYDate: 2026.09.28 16:35:29 +05'30' Jyoti Choudhary Director DIN: 07927458 NATURO AGROTECH INDIA LIMITED (Formerly known as NATURO INDIABULL LIMITED Regd. Office: House No. M-43 And 44, Raghu Vihar, M Block, Shipra Path, Mansarovar, Jaipur, Rajasthan, India, 302020 CIN: L72900RJ2016PLC055890 E-Mail: info@naturoindiabull.com Contact: +91 9773315565 Statement on Impact of Audit Qualifications (IAQ) For the Financial Year Ended March 31, 2026 Prepared in accordance with Regulation 33 of SEBI (LODR) Regulations, 2015 Annexure — 1 Statement on Impact of Audit Qualifications (for audit report with modified opinion) submitted along with Annual Standalone Audited Financial Results Statement on Impact of Audit Qualifications for the Financial Year ended March 31, 2026 (See Regulation 33 / 52 of the SEBI (LODR) (Amendment) Regulations, 2016] S.No. Particulars Audited Figures (as Adjusted Figures (audited reported before adjusting figures after adjusting for for qualifications) qualifications) 1 Turnover /Total Income 1.00 0 2 Total Expenditure 82,06,942.64 82,06,942.64 3 Net Profit / (loss) (82,06,942.64) (82,06,942.64) 4 Earnings per share -0.44 -0.44 5 Total Assets 81,60,52,758.13 81,60,52,758.13 6 Total Liabilities 81,60,52,758.14 81,60,52,758.14 7 Net Worth 36,23,95,099.50 36,23,95,099.50 8 Any other financial item(s) (as felt appropriate by the management) II. Audit Qualification (each audit qualification separately): 1. Auditor Remarks: Repayment of loans and advances of INR 1,08,52,000.00 occurred during the period, and total loans and advances granted as of March 31, 2026 stood at INR 54,58,07,448.13. The Statutory Auditor noted non-compliance with the statutory provisions of Sections 185 and 186 of the Companies Act, 2013, due to the absence of requisite Board resolutions, special resolutions, and prior approvals from shareholders. B oard Remarks: The Board of Directors clarifies that the inter-corporate loans and advances were extended to support key operational synergies and strategic business initiatives. The management has initiated a thorough compliance review with secretarial advisors to evaluate all outstanding advances. The Board is actively taking steps to convene a general meeting to pass necessary special resolutions under Section 186, obtain post-facto shareholder approvals where applicable, and fully regularize all inter-corporate loan balances in accordance with statutory guidelines. 2. Auditor Remarks: Repayment of borrowings of ₹1,13,11,000.00 occurred during the year under review, and total accepted borrowings as on March 31, 2026 stood at ₹8,04,57,106.50 (comprising Short-term Borrowings of ₹7,02,82,160.50 and Long-term Borrowings of ₹1,01,74,946.00) from non-directors and entities in contravention of Sections 73 to 76 of the Companies Act, 2013, and the rules framed thereunder. Additionally, ledger confirmations from lenders were not provided to the auditors. NATURO AGROTECH INDIA LIMITED (Formerly known as NATURO INDIABULL LIMITED Regd. Office: House No. M-43 And 44, Raghu Vihar, M Block, Shipra Path, Mansarovar, Jaipur, Rajasthan, India, 302020 CIN: L72900RJ2016PLC055890 E-Mail: info@naturoindiabull.com Contact: +91 9773315565 Board Remarks: The Board takes note of the observation and clarifies that these unsecured funds were accepted during urgent cash-flow requirements to maintain uninterrupted operational capability. The Company is currently liaising with all respective lenders to obtain signed external balance confirmations and ledger reconciliations. Further, the management is working on a comprehensive debt restructuring scheme to either repay these amounts or convert/regularize them into fully compliant financial instruments in accordance with Deposit Rules under the Companies Act, 2013. 3. Auditor Remarks: The closing stock of inventory as of March 31, 2026 stood at ₹10,65,09,120.92. The auditor highlighted uncertainty regarding the physical verification procedures, condition, existence, and valuation of inventories under Indian Accounting Standard 2 (Ind AS 2) Board Remarks: The management confirms that internal physical counts were carried out across operational locations during the period. To address the auditor's observation regarding valuation and verification standards under Ind AS 2, the Board has instructed the operations team to standardize stock audit protocols, conduct regular periodic physical stock counts involving independent external assessors, and establish formal Net Realizable Value (NRV) write-down assessments for subsequent reporting periods. 4. Auditor Remark: The Company has significant overdue statutory liabilities, including outstanding Income Tax liability of ₹1,27,15,684.01 (reported as ₹1,27,85,000.00 in the Auditor's summary) and unpaid Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) liabilities aggregating to ₹10,88,737.30 (TDS: ₹7,08,536.30, TCS: ₹3,80,201.00). Board Remarks: The Board regrets the delay in the remittance of statutory dues, which arose due to severe liquidity constraints and operational delays during the financial year. The management has prioritized these statutory obligations and formulated a dedicated treasury strategy to liquidate all outstanding Income Tax, TDS, and TCS dues along with applicable interest in a phased manner at the earliest. 5. Auditor Remark: Direct external balance confirmations for Trade Receivables standing at ₹14,84,49,259.81 as of March 31, 2026, were not made available during the statutory audit process. Board Remarks: The management is actively engaged in dialogue and account reconciliation exercises with major trade partners and commercial clients. Formal balance confirmation requests have been dispatched, and the Company expects to finalize all ledger reconciliations and receive signed confirmation statements during the upcoming financial quarters. 6. Auditor Remark: The Statutory Auditors reported potential procedural non-compliances under Section 188 of the Companies Act, 2013, regarding arm’s length documentation and prior approvals for transactions entered into with related parties during the year. Board Remarks: All related party transactions entered into during the year were conducted in the ordinary course of business and driven by commercial necessity. The Board has initiated a comprehensive review of its internal legal compliance mechanism to ensure that all future related party contracts are pre-approved by the Audit Committee/Board and meticulously documented in Form AOC-2 in full compliance with Section 188. NATURO AGROTECH INDIA LIMITED (Formerly known as NATURO INDIABULL LIMITED Regd. Office: House No. M-43 And 44, Raghu Viha [Showing first 8,000 characters — download PDF for full document]