Statement on impact of Audit Qualification (for audit report with modified opinion) for the Financial Year ended 31st March, 2026 pursuant to Reg 33/52 of SEBI (Listing Obligations and ....

MITSHI INDIA LIMITED Registered Office:- 204 B-Wing, Master Mind Ill, E Building Aarey Milk Colony, Aareymilk Colony, Mumbai, Goregaon East, Maharashtra, India, 400065 Phone: - 9870020305 - L91100MH1990PLC057373 Websil Email: - shahkumar23@mits Date: 27/07/2026 The Manager Listing Department BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Mumbai — 400 001 Scrip Code: 523782 Subject: Statement on Impact of Audit Qualifications (for audit report with modified opinion) for the Financial Year ended March 31, 2026, pursuant to Regulation 33/52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir/Madam, With reference to the above-mentioned subject, and pursuant to Regulation 33/52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby submit the Statement on Impact of Audit Qualifications for the Financial Year ended March 31, 2026, as the Statutory Auditors have issued a modified opinion in their Audit Report on the standalone Annual Audited Financial Results of the Company for the said financial year. The said Statement, in the format prescribed under the aforesaid Regulations, is enclosed herewith as Annexure 1, along-with the standalone Annual Audited Financial Results of the Company for the Financial Year ended March 31, 2026. You are requested to kindly take the same on record. Thanking you, Yours faithfully, For Mitshi India Limited Kumar Shah Managing Director DIN: 01451912 Encl: Annexure I O\?\ SDP MK Co. Chaetored Acconntanty ANNEXURE| Staton eImpamct eof Anuditt Qualificatio r audi1t i if Inion) submitted along:with Annual Audited Financlal Results - (Standalone) - - - = nl 1 __(AmounRts. in Lakhs) [See Regulation 33 152 of the SEBI (LODR) (Amendment) Regulations, 2016) Audited Figures | Adjusted Figures ! sl Particulars (as reported (audited figures No. before adjusting for after qualifications) adjusting for i ! qualifications) 1 nover/ Total income 27748 277.08 2. | Total Expenditure 264,67 264.67 3 Profit/{Loss) A5 Bl 128t T sl 4. | Earnings Per Share 0.01 001 Total Asset T amee | 32189 76| Total Liabilities &) w0 49.10 7. | Net Worth 37279 27279 8.| Any other financial item{s) (as felt appropriatbey = i management) Il | Audit Qualification (each audit qualification separately): . The company’s business operations of trading of agriculture products involve a substantial volume of cash transactions, including cash sales, cash purchases, cash expenses, cash receipts from debtors and cash payments to creditors. Due to non-banking sales transactions, we have relied on GST returns filed by the company during the year for turnover, i. Outstanding balance of trade "receivables, trade payables and unsecured loans and transactions received are subject to confirmation and supporting documents from the parties concerned. b, Type of Audit Qualification : Qualified ¢ Frequency of qualification: Whether appeared first-time /-repetitive/since-how-long continuing d. For Audit Qualification(s) where the Impact is quantified by the auditor, Management's Views: Not Applicable Branchoes : Mumbal & Bhllwara Head Office: 1016-1018, Anand mangal- Iif, Opp core House, Apolio City Centre Lane, Nr. Parimal cross Road, Ambawadi Ahmedabad- 380015 Phone: 079-48971100, 40069039 Email - info@sdc co.in - ca sdco@qgmail.com (A SDP MK Co. Chartered Accountanty © For Audit Qualification(s) where the Impact Is not quantified by the auditor: () Management's estimation on the Impact of audit qualification: Not Applicabte (i) 1t management Is unable to estimatthee Impact, reasons for the same: The qualification regarding documentary evidence s also not having any Impact on financlal statement. We belleve that the amount outstanding from trade receivables Is recoverable. (i) Auditors' Comments on (1} or (i) above: W | Signatorles; 3 Kumar shah Managing Director DIN 01451912 ; Malay Pandit (Partefe M.No. 046482 FRN : 126701W Place; Mumbal | Date: 28/04/2026 Branches : Mumbal & Bhilwara 1016-1018. Anand mangal- 1. Opp core Head Office House. Apailo City Contre Lane. NiParmal cross Road, Ambawadi Ahmedabad- 330015 Phane: 079-4897 1100 40069039 Email - [nIa@s0o RIt - ¢ sdeo@ygmail com