as attached

Date: August 05, 2026 The General Manager – Lis(cid:415)ng Compliance BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai – 400 001 Scrip Code: 519242 Sub: Submission of Revised outcome of Board Mee(cid:415)ng held on April 30, 2026. Ref: Outcome of Board Mee(cid:415)ng dated April 30, 2026- Audited Financial Results for the Quarter and Financial Year ended March 31, 2026. With reference to the Outcome of Board Mee(cid:415)ng submi(cid:425)ed on April 30, 2026 in respect of the Audited Financial Results of the Company for the quarter and financial year ended March 31, 2026, we wish to inform you that the Company is resubmi(cid:427)ng the Board Mee(cid:415)ng Outcome along with the revised Financial Results. The revision has become necessary due to following reason– - The varia(cid:415)on in figures is on account of the booking of interest income and the reclassifica(cid:415)on of share warrants as equity. The revised filing incorporates the necessary correc(cid:415)ons to the Financial Statements. Further, we would like to clarify that the above correc(cid:415)ons are purely clerical. The revised figures do not have any material impact on the overall financial posi(cid:415)on of the Company. We request you to take the revised Outcome of Board Mee(cid:415)ng and the revised Financial Results on record and treat the same as a replacement of the earlier submission made on April 30, 2026. The Board Mee(cid:415)ng commenced at 4:30 P.M. and concluded at 5:15 P.M.. Kindly take the same in your records and oblige us. For & on behalf of the Board of Directors of SARDA PROTEINS LIMITED SHIRISH DHIRAJLAL SAVALIYA Managing Director DIN: 08721554 M/s. A H Mandaliya & Associates Chartered Accountants INDEPENDENT AUDITOR'S REPORT Independent Auditor's Report on the Quarterly and Year to Date Standalone Financial Results of SARDA PROTEINS LTD Pursuant to the requirements of Regulation 33 the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the board of directors of SARDA PROTEINS LIMITED Report on the audit of the Standalone Financial Results Opinion We have audited the accompanying statement of quarterly and year to date standalone financial results of SARDA PROTEINS LIMITED (the "Company") for the quarter ended March 31, 2026 and for the year ended March 31, 2026 ("Statement"), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. In our opinion and to the best of our information and according to the explanations given to us, the Statement: a. gives a true and fair view in conformity with the Indian Accounting Standards prescribed under section 133 of the Act read with the Companies (Indian accounting Standards) Rules, 2015, as amended, ("Ind AS") and other accounting principles generally accepted in India, of the Net Profit for the quarter and year ended March 31, 2026, other comprehensive income and other state of the affairs of the Company for the quarter ended March 31, 2026 and for the 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, as amended ('the Act"). Our responsibilities under those Standards are further described in the "Auditor's Responsibilities for the Audit of the Standalone 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 statements under the provisions of the Act 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 obtained by us is sufficient and appropriate to provide a basis for our opinion. Management's Responsibilities The Statement has been prepared on the basis of the standalone annual financial statements. The Board of Directors of the Company are responsible for the preparation and presentation of the Statement that gives a true and fair view of the Net Profit, other comprehensive income of the Company and other financial information in accordance with the applicable 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 of the Listing Regulations. M/s. A H Mandaliya & Associates Chartered Accountants 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 the 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 Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the Statement, 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 are also responsible for overseeing the Company's financial reporting process. Auditor's Responsibilities Our objectives are to obtain reasonable assurance about whether the Statement is 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 the Statement. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the Statement, 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. - 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 Act, we are also responsible for expressing our opinion on whether the Company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors. - Conclude on the appropriateness of the Board of Directors' 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' [Showing first 8,000 characters — download PDF for full document]