Annual Report for the Financial Year 2025-26.

Date: 12.08.2026 The Listing Department, Bombay Stock Exchange Limited Phiroz Jeejeebhoy Tower, Dalal Street, Mumbai-400023 BSE Script Code 530217, ISIN: INE295B01016 Sub: 12th Notice of Annual General Meeting and Annual Report for FY 2025-26: Ref: Regulation 34(1) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 Pursuant to Regulation 34(1) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed Annual Report of the Company along with the Notice of the 12th Annual General Meeting of the Company and other Statutory Reports for the financial year 2025-26. The Annual Report for the financial year 2025-26 is available on the website of the Company at https://sefl.co.in/assets/pdf/bod/ANNUAL%20REPORT_2025-26_SFL.pdf. We request you to take the above information on record. Thanking You, Yours faithfully For, SWOJAS FOODS LIMITED (Formerly Known as Swojas Energy Foods Limited) PARTHRAJSINH HARSHADSINH RANA MANAGING DIRECTOR AND CFO DIN: 06422789 Encl. as above SWOJAS FOODS LIMITED (FORMERLY KNOWN AS SWOJAS ENERGY FOODS LIMITED) (CIN: L46201GJ1993PLC172447) 12TH ANNUAL REPORT (2025-2026) (After revival from Voluntary Winding up) BOARD OF DIRECTORS & KMP Mr. Parthrajsinh Harshadsinh Rana Promoter, Chairman cum Managing Director and Chief Financial Officer Mr. Pallav Pareshkumar Dave Non-Executive Director Mr. Kamal Independent Director Mrs. Ranu Jain Independent Director Mr. Abhay Kumar Sethia Independent Director Mr. Yusuf Moizbhai Rupawala Company Secretary & Compliance Officer REGISTERED OFFICE: Office No. A/1-905, Palladium, Nr. Orchid Wood, Opp. Divyabhaskar, Corporate Road, Makarba, Ahmedabad -380051, Gujarat, India. Email: swojasenergyfoodsltd@gmail.com Website: www.sefl.co.in Contact No. 079 45858681 NAME DESIGNATION OFFICE ADDRESS M/S. V S S B & Statutory Auditor A/912, 09th Floor, Ratnaakar Nine Square, ASSOCIATES Opp. ITC Narmada Hotel, (FRN: 121356W) Vastrapur, Ahmedabad-380015, Gujarat E-Mail Id: vishvesca@gmail.com NAME DESIGNATION OFFICE ADDRESS M/S. PRITY Secretarial Auditor J/G 7, Aswini Nagar, Baguiati, Bidhannagar, BISHWAKARMA & CO., Kolkata-700159, West Bengal Contact No.: 091-8777760846 Email: pritybishwakarma@gmail.com REGISTRARS & SHARE TRANSFER AGENTS PURVA SHAREGISTRY (INDIA) PVT. LTD Add: Unit No. 9, Shiv Shakti Ind. Estate, J. R. Boricha Marg, Opp. Kasturba Hospital Lane, Lower Parel (E), Mumbai - 400011 Tel: 022 - 2301 6761/8261 Web: www.purvashare.com Email: support@purvashare.com 12TH ANNUAL GENERAL MEETING Day Friday Date 11th September, 2026 Venue VIDEO CONFERENCING/ OTHER AUDIO VISUALS MEANS (“VC/OAVM”) Time 12: 30 PM INDEX SR. NO. PARTICULARS PAGE NO. 1. NOTICE 4 2. DIRECTORS’ REPORT 21 I SECRETARIAL AUDIT REPORT FOR THE FINANCIAL YEAR 36 ENDED 31ST MARCH, 2026 II SECRETARIAL COMPLIANCE REPORT OF SWOJAS FOODS 41 LIMITED (FORMERLY KNOWN AS SWOJAS ENERGY FOODS LIMITED) FOR THE FINANCIAL YEAR ENDED 31ST MARCH, 2026 III INFORMATION REQUIRED UNDER SECTION 197 OF THE 48 COMPANIES ACT, 2013 READ WITH RULE 5(1) OF THE COMPANIES (APPOINTMENT AND REMUNERATION OF MANAGERIAL PERSONNEL) RULES, 2014 IV CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND 50 FOREIGN EXCHANGE EARNINGS AND OUTGO 3. REPORT ON CORPORATE GOVERNANCE & DECLARATION 51 4. CEO/CFO CERTIFICATE 74 5. AUDITOR’S CERTIFICATE ON CORPORATE GOVERNANCE 75 6. CERTIFICATE OF NON-DISQUALIFICATION OF DIRECTORS 76 7. MANAGEMENT DISCUSSION & ANALYSIS REPORT 77 8. INDEPENDENT AUDITORS REPORT 86 i. SIGNIFICANT ACCOUNTING POLICY & NOTES TO ACCOUNTS 100 ii. BALANCE SHEET 114 iii. STATEMENT OF PROFIT AND LOSS ACCOUNT 116 iv. CASH FLOW STATEMENT 118 v. NOTES FORMING PART OF FINANCIAL STATEMENTS 120 NOTICE is hereby given that the 12th Annual General Meeting of the Members of SWOJAS FOODS LIMITED (Formerly Known as Swojas Energy Foods Limited) will be held on Friday, 11th September, 2026 at 12:30 PM through Video Conferencing/ Other Audio Visuals Means (“VC/OAVM”) in compliance with provisions of the Companies Act, 2013 (“the Act”) and Rules framed thereunder and the Securities Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015 (“the SEBI Listing Regulations”) to transact the businesses as set forth in the Notice of the AGM (“Notice”), which will be circulated for convening the AGM in due course: ORDINARY BUSINESS: 1. TO RECEIVE, CONSIDER AND ADOPT THE AUDITED FINANCIAL STATEMENTS OF THE COMPANY FOR THE YEAR ENDED MARCH 31, 2026, TOGETHER WITH REPORT OF THE BOARD OF DIRECTORS AND AUDITORS THEREON: “RESOLVED THAT the Audited Annual Financial Statements of the Company for the financial year 2025- 26, and the Reports of the Board of Directors and Auditors thereon, as circulated to the Members, be considered and adopted.” 2. TO RE-APPOINT DIRECTOR IN PLACE OF MR. PALLAV PARESHKUMAR DAVE (DIN: 10719185) WHO RETIRES BY ROTATION AND, BEING ELIGIBLE, OFFERS HIMSELF FOR RE-APPOINTMENT: RESOLVED THAT pursuant to Section 152 of the Companies Act, 2013 and the Articles of Association of the Company, Mr. Pallav Pareshkumar Dave (DIN: 10719185), who retires by rotation at this meeting and being eligible, has offered himself for re-appointment, be and is hereby re-appointed as a Director of the Company, liable to retire by rotation.” SPECIAL BUSINESS: 3. TO SET THE BORROWING POWERS UNDER SECTION 180(1)(C) OF THE COMPANIES ACT, 2013 UP TO INR 30 CRORES: To consider and if thought fit, to pass with or without modification(s), the following Resolution(s) as a Special Resolution: “RESOLVED THAT pursuant to the provisions of Section 180(1)(c) and any other applicable provisions of the Companies Act, 2013 (“Act”) read with applicable rules framed thereunder (including any statutory amendment, modification or re-enactment thereof, for the time in force), applicable regulations framed by Securities Exchange Board of India, applicable provisions of Foreign Exchange Management Act, 1999 read with rules or regulations framed thereunder, enabling provisions of the Memorandum and Articles of Association of the Company and such other applicable laws and regulations and subject to the permissions, approvals, consents and sanctions as may be necessary to be obtained from appropriate authorities, to the extent applicable and wherever necessary, consent of the Members be and is hereby accorded to empower Board of Directors to borrow any sum of money, from time to time, whether in Indian or foreign currency, in any manner including but not limited to, fund based or non-fund based assistance, term loan, guarantees, working capital facilities, overdraft facilities, lines of credit, inter corporate deposits, credit facilities, external commercial borrowings or any other form of financial assistance, from any person including but not limited to any company, individual, body corporate, banks, related parties, financial institutions or any other person, whether Indian or foreign, in any form including but not limited to by way of draw-down or issue of securities, whether in India or outside India, upon such terms & conditions as regards to interest, repayment, tenor, security or otherwise, as the Board may determine and think fit, such that the monies to be borrowed, together with the monies already borrowed by the Company (apart from the temporary loans obtained from the Company’s bankers in the ordinary course of business) may exceed the aggregate of the paid-up share capital, free reserves and securities premium of the Company but shall not exceed at any time a sum equivalent to INR 30 Crores (Indian Rupees Thirty Crores Only). RESOLVED FURTHER THAT the Board be and is hereby authorized and empowered to do all such acts, deeds, matters and things, arrange, give such directions as may be deemed necessary or expedient, or settle the terms and conditions of such instrument, securities, loan, debt instrument, agreement as the case may be, o [Showing first 8,000 characters — download PDF for full document]