Updates

SARVESHWAR FOODS LIMITED CIN :L15312JK2004PLC002444 Regd. Off. : Sarveshwar House, Below Gumat, Jammu, (J&K) – 180001 E-mail:cs@sarveshwarrice.comWebsite:https://sarveshwarfoods.com/ContactNo.:01923-220962 Ref no.: …………….. Date: …………….. Dated : 24th June,2026 National Stock Exchange of India Limited (Through NEAPS) “Exchange Plaza”, -1, Block G, Bandra Kurla, Complex, Bandra ( East), Mumbai-400051 Scrip Symbol: SARVESHWAR Subject: Clarification regarding submission of Financial Results for the Financial Year ended 31st March, 2026 Dear Sir/Madam, This is with reference to your e-mail dated 23rd June, 2026 regarding deficiency/non-submission in respect of machine Readable form / legible copy of Financial Results. In this regard, we wish to clarify that the Financial Results of the Company for the quarter and financial year ended 31st March, 2026 were duly reviewed and approved by the Board of Directors at its meeting held on 5th June, 2026 and the copy earlier submitted with the Exchange was the original signed, scanned and stamped version of the approved results. Accordingly, in compliance with your observation, we are submitting herewith a Machine Readable Form / legible copy of the Financial Results for your kind consideration and record. We request you to kindly take the same on record and oblige. Thanking You, Yours Faithfully, For Sarveshwar Foods Limited Sadhvi Sharma Company Secretary and Compliance Officer & 011- 47082855 C @ Fax: 011 - 47082855 tered Accountants H -1/208, Garg Tower, Netaji Subhash Place, Pitampura, New Delhi -110034 INDEPENDENT AUDITOR’S REPORT ON THE QUARTERLY AND YEAR TO DATE AUDITED STANDALONE FINANCIAL RESULTS OF THE COMPANY TO THE BOARD OF DIRECTORS OF SARVESHWAR FOODS LIMITED Opinion ‘We have audited the accompanying statement of quarterly and year to date standalone financial results of SARVESHWAR FOODS LIMITED (“the company”) for the quarter and year ended March 31, 2026 (“Statement”) attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 and 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 statement: a) is presented in accordance with the requirements of the Listing Regulations in this regard; and b) gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards and other accounting principles generally accepted in India of the net profit and total comprehensive income and other financial information for the quarter and year ended March 31, 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. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements 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 statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibilities of Management and Those Charged with Governance for the Standalone Financial Statements These standalone annual financial results have been prepared on the basis of the standalone annual financial statements. The Company’s Management and Board of Directors are responsible for the preparation of these standalone annual financial results that give a true and fair view of the net profit and total comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Accounting Standard 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 52 oft he Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone annual financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the standalone annual financial results, the Management and 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. Those Board of Directors are also responsible for overseeing the Company’s financial reporting process. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements 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. 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 statements. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: o Identify and assess the risks of material misstatement of the financial statements, 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. e 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 management. e Conclude on the appropriateness of management’s use of the 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 disclosures in the financial statements or, if such dis [Showing first 8,000 characters — download PDF for full document]