To approve Unaudited Financial Results (Standalone & CFS) for quarter ended 30.06.2026 and other matters

AGARWAL KHETAN & CO. INDIA Chartered Accountants Independent Auditor's Review Report on Quarterly Unaudited Standalone Financial Results of the Company pursuantto the Regulation 33 read with the Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2013, as amended The Board of Directors M/s. Nagarjuna Agri Tech Limited We have reviewed the accompanying Statement of Unaudited Standalone Financial Results (the 'Statement’) of M/s Nagarjuna Agri Tech Limited (the ‘Company”) for the quarter ended 30th June, 2026 and for the period from 1st April, 2026 to 3oth June, 2026, being submitted by the Company pursuant to the requirements of the Regulation 33 read with the Regulation 63 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the 'Listing Regulations'). ‘This Statement, is the responsibilitoyf the Company's management and approved by the Company's Board of Directors on 11" August, 2026, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard (Ind AS) 34. Interim Financial Reporting preseribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of the Company personnel and analytical procedures applied to financial data and thus provide less st nee than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Based on our review conducted as stated above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the applicable accounting standards and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of the Regulation 33 read with the Regulation 63 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Agarwal Khetan & Co. Chartered Accountants FCA Ritesh Agarwal Partner Membership No:311860 UDIN: 06311 86HS 6DV 1189 Place: - Kolkata Dated: 11" August, 2026 B. B. College More, Ushagram, Beside Punjab National Bank, First Floor, Asansol 713 303 Mobile : 91 76799 84582 / 94340 06646 | Email : agarwalkhetan@gmail.com, FRN : 330054E Branch Office : Room No. 307, 3rd Floor, 6, Waterloo Street, EIILM Building, Kolkata - 700 069 'NAGARIUANGRA] TECH LIMITED. "GN No. L10790TG1387PLC007981 Unaudited Standalone Financlal result for the quater year ended June 30, 2026 Rs-n Lakhs except otherwse stated) prE— Vet i e Fl o Pariculars Tone Wiarch Tone Tane Tone i 3020 | 1206 | w005 | w0206 | o0 | Merch32026 Unusiced | —Auted | Unaudited | Unausiced | Unaudited | Audied T [meome from operatians Revenue from operations e e s om0 15312 516055 [Tota ncome from operations () man 2789 15312] 2man 1532 516099 it [other income 07 900 1519 07 1519 8.1 1 {Totatincome (1) 203 wiess Teea0| waea N ST W | Expenses purchise ofstockin Trade vess s wss| wese 10753 a8 ot ot Materil Consumect Gsos sseil o0 665,05 020) ssa1 changes innventery e s oo| 343 o20f 53.50) Emplojee beneft xpenses ms s 04 12251 045 2913 Finance cost 2674 s2s1 000 674 o00f 164 [Depreciation and amortisation expense 235 353 013] 5 03 Y Other expenses ma0s amn 1562 205 58 s3n.16 otal expenses (V) Fia3 199500 Tes| aiewm Toaty S0ir52 et/ (Loss) from aperations before sass) s1s0 217 0435 27 19665 eccsptiona tems i - 1V) pem b exceptional tems o000 s 00 om0 000 2.1 Vil [T exponse o u6 s oz 000 n61 Profit/ (Loss) for the Period from 516 15204 217 35.16 217 15689 ™| Continuing Operations (v + vi- Vi) Ll Lol X | Other comprehensie income. 060 050 500 7% 5% u| ket ionefortienled | BEd dmee 217 (5.15) 217 15689 Sasic 5 for the quartr,for the yearto %' [date and or the previous accounting year (031 125 00 (0a1) 00 154 Oiluted EPS for the quarter, for the vear to (031) 125 o 031 003 15 0 [date e for th previousaceounting year Notes 1 The Unaudited Standalone Financia Resuls(the 'Satement) for the quarterended 30th June, 2026 of Nagarjuna Agl Tech Limited (the ‘Company’) have been reviewed by the Audit Comite and thersafter approved and tzken on record by the Board o Directos o the Company n their meetings held on 11th August, 2026 and are avalaob lthee Company/s websfe- htos: /s nsgarjunasgrtech.com and on the websites of BSE(wuw.oseindia com) and NSE {www.rseindis.com), Limted Review under Regulation 33 of the Securities and Exchange Baard of Inda {Usting Obllgation and Disclosure Requrements) Regulations, 2015, 2 amended, as been carried out b the statutory auditors of the Compananyd they have issued an unmodfed review canclusion on the Standalone Finandials Results. 2 The above Unaudited Standalone Finandil Results have been prepared in accordance with the Indian Accourting Standards (ind AS) notified under Section 133 of the Companies Act, 2013, read withthe Companies (Indlan Accounting Standards) Rules, 2015, as amended. 3 Based on guiding princles gven I Ind A5 108, Operating Segments , the Company's business achvicy falls withns single operating segment and hence, the disclosure requirements ofind AS 108 are not apalcabe. & The figres for the quarter ended 31st March, 2026 35 reported inthe unaudited standalone financial results are the balancing figures between the audted figures n respect of the full financialyear and the publshed year-to-dste unaudited figures up o the thrd quarter ended 31st December, 2025, which were. subjecttolmited review by the statutory audiors. 5 Figures fo the pravious periods/ year have been regrouped wherever necessary. & Meanwhieth,e managemaendn tthe Soard o fDirectors area actvefy engaged indiscussiaonnds evaluations regrading the future prospects and strategic dicection ofthe company. Forand on behalf of the 8oard NAGARIUTARARI TEbH LnaiTEL &d/vv& A bhro s ARARINE Director (Managing Director) DIN:10414115 AGARWAL KHETAN & CO. INDIA Chartered Accountants Independent Auditor's Review Report on Quarterly Unaudited Consolidated Financial Results of the Company pursuant to the Regulation 33 read with the Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors M/s. Nagarjuna Agri Tech Limited We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results (the ‘Statement’) of M/s Nagarjuna Agri Tech Limited (the 'Parent’) and its subsidiary (the Parent and its subsidiary together referred to as the 'Group’) for the quarter ended 30th June, 2026 and for the period from 1st April, 2026 to 30th June, 2026, being submitted by the Parent pursuant to the requirements of the Regulation 33 read with the Regulation 63 of the Securitics and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 201 5, as amended (the 'Listing Regulations'). This Statement, which is the responsibility of the Parent's management and approved by the Parent's Board of Directors on 11" August, 2026, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) 34, Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a concl [Showing first 8,000 characters — download PDF for full document]