Submission of un-audited financial results along with limited review report for the second quarter and half year ended 30.09.2026

A 3-160, Panasapadu, Kakinada 533 005 L Andhra Pradesh. India A— APEx off +91 884 2383902 - 4 (3 lines) " fax +91 884 2383905 - 6 accounts@apexfrozenfoods.com FROZEN FOODS LTD. CIN: L]5%(§’AP2012PLC080067 Date: 12" November. 2026. To To The General Manager, The General Manager, Department of Corporate Services, Listing Department. Bombay Stock Exchange Limited, National Stock Exchange of India Limited Phirozeleejeebhoy Towers, Exchange Plaza, Plot No C/1, G Block, Dalal Street, BandraKurla Complex, Mumbai- 400001. Bankdra (East), Mumbai - 400 051. Scrip Code: 540692 Scrip Symbol: APEX Dear Sir/Madam, Sub: Intimation of Outcome of Board Meeting held on 12" November, 2026-reg. Ref: Regulation 33 of SEBI (LODR) Regulations, 2015. Hkrkk Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform you that the Board of Directors of the Company at its meeting held on Thursday. 12" November, 2026, inter —alia, have considered and approved the Un-Audited Financial Results of the Company for the Second Quarter and Half Year ended 30th September, 2026, prepared under Ind AS, as recommended by the Audit Committee. In this connection, we herewith enclose the following documents: 1. Un-Audited Financial Results for the Second Quarter and Half Year ended 30" September, 2026: 2. Limited Review Report issued by M/S. Padmanabhan Ramani & Ramanujam, Chartered Accountants, Statutory Auditors of the Company. The meeting of the Board of Directors commenced at 3:45 P.M. and concluded at 5:00 P.M. Request you to take the above information on record. Thanking you, Yours Faithfully, For Apex Frozen Foods Limited K Satyanarayana Murthy Executive Chairman DIN 05107525 Encl: a/a A 3-160, Panasapadu, Kakinada 533 005 oo Andhra Pradesh. India EFEER off +91 884 2383902 - 4 (3 lines) fax +91 884 2383905 - 6 ' \ accounts@apexirozenfoods.com FROZEN FOODS LTD. CIN: L15490AP2012PLC080067 (2 In Lakhs except earnings per share Basic and Diluted) Statement of Un-Audited Financial Results for the Quarter and Half-Year Ended 30th September, 2026 5.No.|Particulars Quarter Ended Half-Year Ended Year Ended Sep30,2026 | June30202% | Sep302025 | Sep30,2026 | Sep30,2025 | March 31,2026 (UnAudited) | (UnAudited) | (UnAudited) | (UnAudited) | (UnAudited) (Audited) 1 |income: (@) Revenue from Operations (Ref Note No.4) 2737116 25,633.04 23,83431 02420 19,649.94 93,113.75 ) Other fncome B741 278.05 628.79 71546 926.04 173121 [Total tncome 27,808.57 25,9309 24,463.10 53,739.66 50,575.98 91,814.96 2 [Expemses ) Costof Materials Consumed 1567105 17,92152 1396114 3359257 934 5671682 ‘n:‘;:;:’: el FRENEA Coode 1,990.41 (2,850.79) 917.90 (860.39)] (50.10) 2,139.96 o) Employee benefits Expense 135267 154371 117114 2,89.38 248552 14,907.35 4 Finance Costs 39.66 25.08 99.42 6474 28006 149,62 e) Depreciation and Amortisation Expense 141939 358,06 837.66 72429 153640 1) Other Expenses 6,013.37 6,644.57 13,038.69 12,270.55 23,793.85 [Total Expenses 26,497.38 23,072.28 23,152.23 19,569.66 47,969.66 89,544.00 3 [Prfit/ (Lose)before exceptional ems and Tax (12) 131119 285881 131087 1170.00 2,606.32 5,300.96 4 [Expectional Income/ (Expense) (Ref Note No3) (935.92) : (935.92) 25265 5 5 [Profit/ (Loss) before Tax (3+4) 37527 285881 3,231.08 2,858.97 5,300.96 [T ax Expense 6 |currentTax 330.00 730.00 392.98 1,060.00 710.00 1357.37 7 [Defersed Tax (166.32) (7.72) (16.69) (204.04) 5188 58.83 8 |Total Tax Expenses (6+7) 163.68 69228 37629 855.96 761.88 1,41620 9 [Net Prottforthe perod (51 21159 2,166.53 1,187.23 2,378.12 2,097.09 3,884.76 10 [Other Comprehensive Income (net of tax expense) = 5 3 B 91.32 11 [Total comprehensive income for the period (9+10) 211,59 2,166.53 1,187.23 2,378.12 2,097.09 3,976.08 LN Peaid-up Equityy share capital 3,125.00 3,125.00 3,125.00 3,125.00 3,125.00 3,125.00 13 [Reserveexclusing Revatution Reserves as e bataee ez 14 [Earnings per share of 2 10/- each (not annualised) ) Basic () 0.68 693 3.80 761 671 1243 b) Diluted () 0.68 693 3.80 7.61 671 1243 A 3-160, Panasapadu, Kakinada 533 005 — Andhra Pradesh. India A off +91 884 2383902 - 4 (3 lines) fox +91 884 2383905 - 6 FROZEN FOODS LTD. accounts@apexfrozenfoods.com CIN: L15490AP2012PLC080067 Notes to Financial Results: 1. The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12" November 2026. 2. The Company has declared a final divided Rs.2.50/- equity share being 25% on the face value of Rs.10/- per share for the financial year 2025-26 in the AGM held on 17t September 2026. 3. There is only one reportable segment i.e Shrimp processing as envisaged in IND AS 108 on Operating Segments and information pertaining to segment is not applicable to the company. This is consistent with the internal reporting of the Chief operating Decision Maker. 4. The revenue from operations includes export benefits of ¥ 1,380.30 Lakhs for the quarter ended September, 2026 (July-September 2026), 1,280.55 Lakhs for the quarter ended June,2026 (April-June 2026), 2 1,157.56 Lakhs for the quarter ended September, 2025 (July-September 2025), Z 2,660.85 Lakhs for Half Year ended September, 2026 (April - September 2026), % 2,518.68 Lakhs for Half Year ended September, 2025, % 4,927.04 Lakhs for the Year ended March , 2026 (April-March 2026). 5. The exceptional item of Rs. 935.92 lakhs for the quarter ended on 30.09.2026 represents net amount of: 5.1 Estimated provision for Rs.1010.39 lakhs being the incremental Anti-Dumping Duty (ADD) liability for the earlier years in pursuant to the revision in ADD rates from 1.35% to 3.76% and to 5.53%, respectively as per the final determinations. The Company has filed an appeal before the Court of International Trade USA. However, considering the materiality of the liability and the uncertainty surrounding the outcome of the legal proceedings, the Management has recognized this provision. 5.2 The IEIS License granted by the DGFT during the current quarter, related to the earlier years for Rs. 74.47 lakhs (Rs. 252.65 Lakhs for the quarter ended 30th September 2025) considered at its fair value. 6. The company does not have any investment in subsidiary/ associate/ joint venture companies as on 30-09-2026. Hence the preparation of consolidated financial statement not applicable. 7. Figures for the previous periods have been re-grouped wherever necessary. By The Order of the Board For Apex Frozen Foods Limited Place: Kakinada Date: 12t November 2026 K.Satyanarayana Murthy Executive Chairman DIN No.05107525 APEX 3-160, Panasapadu, Kakinada 533 005 Andhra Pradesh. India off +91 884 2383902 - 4 (3 lines) FATA, fox +91 884 2383905 - 6 accounts@apexfrozenfoods.com FROZEN FOODS LTD. CIN: L15490AP2012PLCOB0067 (% In Lakhs) Statement of Assets and Liabilities S.No. |Particulars As at 30th Sep 2026 | As at 31st March 2026 (Un-Audited) (Audited) A. |ASSETS 1 Non - current assets 2) Property, plant and equipment and Intangible assets i) Property, plant and equipment 2423832 23,903.18 ii) Capital work-in-progress 212,96 1954 iii) Financial Assets a) Loans 4839 53.08 b) Other Financial Asset 415155 2,647.92 b) Other non - current assets 66895 679.22 Sub Total - Non - Current Assets 29,320.17 27,479.94 2 |Current assets 2) Inventories 17,873.66) 16,630.74 b) Biological assets 95.24] 6834 <) Financial assets i) Trade and other receivables 12,969.81 1085147 ii) Cash and cash equivalents 27034 1,845.70) i) Other Bank Balances 8.69 6.96 iv) Loans 1164 2.12f v) Other financial assets 2539 13.95 ) Current Tax Assets (Net) 38651 152.00 ) Other Current assets 2,957.70] 2,166.26) Sub Total - Current Assets| 34,598.98 31,7854 TOTAL- ASSETS 63,919.15 59,258.48 B |EQUITY AND LIABILITIES 1 |Equity ) Equity share capital 3,125.00 3,125.00] b) Other equity 51,271.09 49,674.23 Sub Total - Equity 54,396.09 52,799.23 2 |Liabilities Non - current liabilities 2) Financial liabilities i) Borrowings 240.9 [Showing first 8,000 characters — download PDF for full document]