Reply to Clarification- Financial results

June 16, 2026 National Stock Exchange of India Ltd. Exchange Plaza, 5th Floor, Plot C/1, G Block, Bandra - Kurla Complex, Bandra (E), Mumbai - 400 051. NSE Symbol: AMIRCHAND Dear Sir(s) / Madam(s), Sub: Reply to the query raised vide email dated June 15, 2026 We would like to inform that we have received the below queries, with respect to the Outcome of Board Meeting-Financial Results submitted to the Exchange on May 18, 2026 of AMIRCHAND, vide email dated June 15, 2026: Query 1: Segment details not submitted Reply: We would like to humbly submit that the Company is engaged in single segment business of Rice and FMCG products and the same is also mentioned while filing XBRL. Accordingly, segment reporting is not applicable to the Company. Query 2: Machine readable form / Legible copy of Financial Results not submitted Reply: We would like to humbly submit that the financial results submitted are legible. A machine- readable PDF version of the financial results is enclosed herewith for your reference and records. We request you to kindly take the same on record. Thanking you, Yours faithfully, For Amir Chand Jagdish Kumar (Exports) Limited Sadhna Khurana Company Secretary and Compliance Officer Mem. No. A24534 Encl. A/a PRAMOD K. SHARMA & CO. INDIA Chartered Accountants HEAD OFFICE : 11& 12, II“"Floor, Sarnath Complex, Opp. Board Offce, Shivaji Nagar, Bhopal-462016 MOBILE NO.(+91) 94250-15041, 95892-51041,Phone No.(0755) 4273005, E-mail: pksharma_com@rediffmail.com, pramod360p@gmail.com Independent Auditor's Report on the Quarterly and Year to Date Audited Standalone Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors Amir Chand Jagdish Kumar (Exports) Limited 2735, Shop No.9, Mohan Lal Palace, Naya Bazar, Delhi, Delhi, India, 110006 1. We have audited the accompanying statement of Standalone financial results (‘the Statement’) of Amir Chand Jagdish Kumar (Exports) Limited ('the Company") for the quarter ended March 31, 2026 and year ended March 31, 2026 attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including relevant circulars issued by the SEBI from time to time. 2. In our opinion and to the best of our information and according to the explanations given to us, the Statement: » Is presented in accordance with the requirements of Regulation 33 of the Listing Regulations, + gives a true and fair view in conformity with the applicable Indian Accounting Standards (‘Ind AS’) prescribed under Section 133 of the Companies Act, 2013 (‘the Act’), read with relevant rules issued thereunder, and other accounting principles generally accepted in India, of the standalone net profit after tax and other comprehensive income and other financial information of the Company year ended 31 March 2026. Basis for Opinion 3. We conducted our audit in accordance with the Standards on Auditing (‘SAs’) specified under Section 143(10) of the Act. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Statement 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 (‘the ICAT’) 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. Responsibilities of Management and Tho,ig Charged with Governance for the Statement 4.This Statement has been prepared on the basis of the standalone annual audited financial statem and has been approved by the Company's Board of Directors. The Company’s Board of Direg@y Branches : Agra, Ahmedabad, Barwani, Delhi, Gwalior, Jalandhar, Ranchi, Rewa, Rudrapur, Shahdol T I T Y P S ST PRAMOD K. SHARMA & CO. PNBA Chartered Accountants HEAD OFFICE : 11& 12, IIMFIcor, Sarnath Complex, Opp. Board Offce, Shivaji Nagar, Bhopal-462016 MOBILE NO.(+91) 94250-15041, 95892-51041,Phone No.(0755) 4273005, E-mail: pksharma_com@rediffmail.com, pramod360p@gmail.com are responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit or loss and other comprehensive income and other financial information of the Company in accordance with the accounting principles generally accepted in India, including Ind N AS prescribed under Section 133 of the Act, read with relevant rules issued thereunder and other r accounting principles generally accepted in India, and in compliance with Regulation 33 of the 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 Statement that gives a true and fair view and is free from material misstatement, whether due to fraud or error. 5. In preparing the Statement, the Board of Directors is 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. 6. The Board of Directors is also responsible for overseeing the Company’s financial reporting process. Auditor’s Responsibilities for the Audit of the Statement 7. Our objectives are to obtain reasonable assurance about whether the Statement as a whole 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 Standards on Auditing, specified under Section 143(10) of the Act, 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 this Statement. 8. As part of an audit in accordance with the Standards on Auditing, 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, but not for the purpose of expressing an opinion on the effectiveness of such controls. Under Section 143(3) (i) of the Act, we are also : responsible for expressing our opinion on whether the Company has in place adequa internal financial co [Showing first 8,000 characters — download PDF for full document]