General Updates

Date: 18.06.2026 The Listing Department National Stock Exchange of India Limited Exchange Plaza, Bandra Kurla Complex, Bandra (E), Mumbai – 400051. Symbol: KNAGRI Series: EQ Subject: Update/ Clarification on Machine Readable Form / Legible copy of Financial Results. Ref: NSE email dated June 09, 2026 Dear Sir/Madam, We are resubmitting the financial results that were submitted by us on 30.05.2026, after rescanning them in a different PDF version to ensure better readability. You are requested to kindly take the above information on record. For, KN Agri Resources Limited Neelam Wadhwani Company Secretary & Compliance Officer Encl: as above KN AGRI RESOURCES LIMITED Regd. Office: KN Building, Panchsheel, Raipur-492001, CG, India Tel: +91 771 2293706 / 08, Email: info@knagri.com, website: www.knagri.com, CIN L15141 CT 1987 PLC 003777 'uxum&Assocmes G191, Shailendra Nagar, - Near Budhi Mata Mandir Chowk, Katora Talab Road No 10, Raipur, ChhattisgaIrnhdi,a - 492001 Ph. No. 0771-2227591, 2539648 'Email: jainpukhraj@yahoo.com Web: www.jainpukhraj.com Auditor's report on Consolidated Financial Results of KN Agri Resources Limited for the Quarter and year ended March 31, 2026 pursuant to the Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board of Directors of KN Agri Resources Limited Opinion We have audited the accompanying statement of Consolidated Financial Results ("the Statement”) of KN Agri Resources Limited (hereinafter referred to as "the Company") for the quarter ended 31.03.2026 and the year-to date results for the period 01.04.2025 to 31.03.2026, attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations"). In our opinion and to the best of our information and according to the explanations given to us, the aforesaid year to date financial results: @) are presented in accordance with the requirements of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended in this regard; and; (i) gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (Ind AS') prescribed under section 133 of the Companies Act, 2013 ('the Act’) read with the Companies (Indian Accounting Standards) Rules, 2015, and other accounting principles generally accepted in India, of the consolidated net profit after tax and other comprehensive income and other financial information of the Company, for the quarter ended 31.03.2026 as well as the year-to-date results for the period from 01.04.2025 to 31.03.2026. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing ("SAs") specified under section 143(10) of the Companies Act, 2013 ("the Act"). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Results section of our report. We are independent of the Company in accordance with the code of ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibili accordance with these requirements and the Code of Ethics. We believe that the audit e 4(\’ H Pukfiraj o Associates we have obtained is sufficient and appropriate to provide a basis for our opinion on the financial results. Management's and Board of Directors' Responsibilities for the Financial Results These financial results have been prepared on the basis of the financial statements. The Company's Management and the Board of Directors are responsible for the preparation and presentation of these financial results that give a true and fair view of the net profit and other financial information in accordance with the recognition and measurement principles laid down in Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and Regulation 52 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the financial results, the Management and the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The Board of Directors is responsible for overseeing the Company's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Results Our objectives are to obtain reasonable assurance about whether the financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists, as specified under section -143(10) of the Act. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial results. As part of an audit in accordance with SAs as specified under section - 143(10) of the Act, we exercise professional judgment and maintain professional scepticism throughout the audit. ® Identify and assess the risks of material misstatement of the financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Pukfiraj o Associates * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Companies Act, 2013, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls system in place and the operating effectiveness of such controls. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Management and Board of Directors. ¢ Conclude on the appropriateness of Management and Board of Directors use oft he going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosure [Showing first 8,000 characters — download PDF for full document]