Reply to Clarification- Financial results

HEXAGON NUTRITION LIMITED 'Nutritionally Yours... Ref: HNL/SEC/2026-27/08 Date: 17/07/2026 The Manager - Compliance Surveillance National Stock Exchange of India Limited (NSE) Exchange Plaza, Bandra-Kurla Complex, Bandra (East), Mumbai -- 400 051 Symbol: HEXAGON Subject: REPLY TO QUERY REGARDING ADEQUACY AND ACCURACY OF FINANCIAL RESULTS FOR THE QUARTER/YEAR ENDED 31°' MARCH 2026 Ref: HEXAGON NUTRITION LIMITED- ISIN: INE0JUI01012 Dear Sir/Madam, With reference to your query/observation regarding the Financial Results submitted by the Company under Regulation 33 of SEBI (LODR) Regulations, 2015, we hereby submit point-wise clarifications along with the necessary corrective actions taken: 1. Machine Readable Form / Legible Copy of Financial Results Not Submitted • Clarification & Action Taken: We regret the technical oversight in the initial filing. We have now re-submitted a fully searchable, machine-readable (text-searchable PDF format) and clear copy of the Financial Results along with the Auditor's Report. • Note: The updated legible/machine-readable copy is attached herewith and re-uploaded under the respective section on the portal. 2. Limited Review Report/ Independent Auditor's Report-Format/ UDIN Issue • Clarification Action Taken: o UDIN Discrepancy: As per ICAI/SEBI guidelines, separate UDINs are required for Standalone and Consolidated Financial Results. The mentioning of the same UDIN across both reports was a inadvertent typographical error in the upload cover/report header. o Rectification: Our Statutory Auditors had generated separate and distinct UDIN for the Consolidated Limited Review Report/ Audit Report. o The Statutory Auditors had issued the revised Limited Review / Audit Reports strictly in the prescribed SEBI format, containing distinct UDINs for Standalone and Consolidated filings: • Standalone UDIN: 26146268GBVFRM5476 • Consolidated UDIN: 26146268PUCRJV6026 CIN:- L24110MH1993PLC072189 Nashik Plant : Registered Office : Plot No. 92 & Plot No. 447, Unandanagar, Lakhamapur, 404 Global Chamber, Adarsh Nagar, Link Road, Dindori, Nasik - 422 202, Maharashtra, India Andheri (W), Mumbai, Maharashtra - 400053, India Tel. No.: +91-22-62136710/711 Chennai Plant : Website: www.hexagonnutrition.com Plot No. B11, Phase - 1 MEPZ-SEZ, Tambaram, Email ID: enquiry@hexagonnutrition.com Chennai - 600 045, Tamil Nadu, India HNL 092 3. Financial Results Submitted in XBRL with Discrepancies (Reserves Mismatch) • Clarification & Action Taken: o Cause: The variance in the "Reserves excluding Revaluation Reserve" figure between the PDF and Consolidated XBRL filing occurred due to typo error during XBRL generation. Amount entered is 2222. 70 Millions o Rectification: We have revised and re-generated the Consolidated XBRL utility. The figure in the revised XBRL file has been reconciled and now perfectly matches the PDF results submitted to the exchange. o Correct Figure (as per PDF & Revised XBRL): R 2222.30 Millions This is for your information and records. Thanking you, For and on behalf of HEXAGON NUTRITION LIMITED Vedanti Vartak Company Secretary & Compliance officer Membership No. ACS41580 S K PArodin & AssociAres LLP CHARTERED ACCOUNTANTS Independent Auditor's Report on Audit of Consolidated Quarterly and Annual Financial Results of Hexagon Nutrition Limited pursuant to the Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors of Hexagon Nutrition Limited Report on the Audit of the Consolidated Financial Results Opinion We have audited the accompanying Statement of consolidated financial results of Hexagon Nutrition Limited (hereinafter referred to as "the Holding Company") and its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group") for the quarter and year ended March 31, 2026 ("the Statement"), attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended ("the Listing Regulations"). In our opinion and to the best of our information and according to the explanations given to us, the Statement: a. includes the annual financial results of the Holding Company and following entities: Sr. No. Name of the Entity Relationship with the Holding Company 1 Hexagon Nutrition (International) Private 100% Wholly owned subsidiary Limited - India 2 Hexagon Nutrition Healthcare Private 100% Wholly owned subsidiary Limited - India 3 Hexagon Nutrition Proprietary Ltd.- 100% Wholly owned subsidiary South Africa 4 Hexagon Nutrition LLC- Uzbekistan 100% Wholly owned subsidiary 5 Hexagon Nutrition China Ltd.-Hong 100% Wholly owned subsidiary Kong b. is presented in accordance with the requirements of Regulations 33 of Listing Regulations; and c. gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standards ("Ind AS") and other accounting principles generally accepted in India of the net profit and total comprehensive income and other financial information of the Company for the quarter and year then 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 SAs are further described in the Auditor's Responsibilities for the Audit of the Consolidated Financial Results section of our report. We are independent of the Group, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ("ICAI") 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 ICAl's Code of Ethics. We believe that the audit evidence we have obtained and other auditors in terms of their reports referred to in "Other Matter" paragraph below is sufficient and appropriate to provide a basis for our opinion. Registered Office : Unit No. 202, 2nd Floor, Sumer Plaza, Marol, Andheri (East), Mumbai - 400 059 Tel.: +91 22 6958 6482 I Email : info@skpatodia.in I Website: www.skpatodia.in (LLP Identification No : ACE - 4113) (S K Patadia & Associates (a partnership firm) converted into S K Patadia & Associates LLP with effect from December 15, 2023) Independent Auditor's Report on Audit of Consolidated Financial Results of Hexagon Nutrition Limited pursuant to the Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 Page 2 of 4 Management's and Board of Directors' Responsibilities for the Consolidated Financial Results The Statement has been prepared on the basis of the consolidated annual financial statements. The Holding Company's Board of Directors are responsible for the preparation and presentation of these consolidated financial results that give a true and fair view of the consolidated net profit and other comprehensive income and other financial information of the Group 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 the 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 Group 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 [Showing first 8,000 characters — download PDF for full document]