Outcome of Board Meeting

SAKUMA - A EXPORTS LIMITED | | EXPORTERS & IMPORTERS 301-A, Aurus Chambers, S. S. Amrutwar Lane, Nr. Mahindra Tower, Worli, Mumbai 400 013. (A GOVERNMENT OF INDIA RECOGNISED FOUR STAR TRADING HOUSE) Phone : 2499 9021 / 2499 9022 AN ISO 9001 : 2008 CERTIFIED COMPANY Fax : +91-22-2499 9024 / 27 Email : info@sakumaexportsltd.com (CIN: L51909MH2005PLC155765) Website : www.sakumaexportsltd.com Date: 13" August, 2026 To, To, Department of Corporate Services, The Department of Corporate Services, National Stock Exchange of India Ltd. BSE Limited, Exchange Plaza, Plot no. C/1, G Block, Phiroze Jeejeebhoy Towers, Bandra-Kurla Complex, Bandra (E) Dalal Street, Mumbai — 400 001 Mumbai — 400 051 Scrip Code: 532713 Symbol: SAKUMA SUB: OUTCOME OF BOARD MEETING HELD ON 13.08.2026. Ref: UnAudited Financial Results for the Quarter Ended 30* June, 2026 Dear Sir, In continuation to the intimation dated 07.08.2026, we wish to inform you that Board of Directors in its meeting held today i.e. the 13 day of August 2026 the board meeting commenced at 03.00 PM and concluded at 04.30 P.M., inter alia, considered and approved the following: e The Standalone UnAudited Financial Results for the Quarter Ended 30.06.2026. e The Consolidated UnAudited Financial Results for the Quarter Ended 30.06.2026. e The Limited Review Report on Standalone and Consolidated Financial Results by the Statutory Auditor of the Company. Other Annexures: I. Statement on Deviation or Variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. — Not Applicable Il. Outstanding Default on Loans and Debt Securities — Not Applicable and there is no such default by the company. lll. Disclosure of Related Party Transactions (applicable only for half-yearly filings) — Not Applicable being 1** Quarter. IV. Statement on Impact of Audit Qualifications (for audit report with modified opinion) submitted along-with annual audited financial results (standalone and consolidated separately) (applicable only for annual filing i.e., 4th quarter) — Not Applicable being 1%* Quarter. Yours Sincerely, FOR SAKUMA EXPORTS LIMITED (Pooja Malhotra) Company Secretary cum Compliance Officer RAMESH M. SHETH & ASSOCIATES INDIA CHARTERED ACCOUNTANTS eee eee eMC VU Re Mya naa TT Gite Independent Auditor's Review Report on Unaudited Standalone Financial Results of the Company for the quarter ended on 30‘ June 2026 pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) LIMITED REVIEW REPORT To the Board of Directors Sakuma Exports Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results (‘the Statement') of Sakuma Exports Limited (‘the Company’) for the quarter ended on 30" June 2026, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), read with SEBI Circular No. CIR/CFD/CMD1/80/2019 dated July 19, 2019 (‘the Circular’), including other relevant circulars issued by the SEBI from time to time. 2. The Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34'), prescribed under Section 133 of the Companies Act, 2013 (‘the Act'), read with Rule 3 of Companies (Indian Accounting Standards) Rules, 2015, as amended, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. 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. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. 4. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under Section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 5. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under Section 133 of the Act, the SEBI Circular, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations-and ZS AETH G4 eeX (> Yo) we aS Aeuoiryors )2) Rw’ aN M. Na, )>} eee (@) +91 22 49676/ 4701626876 7 §Z office@rrmSeissociates.in Disclosure Requirements) Regulations, 2015 (as amended), including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. Other Matters a. The unaudited financial results of the Company for the quarter ended 30th June 2025 included in this Statement, were reviewed by predecessor auditor whose report expressed an unmodified conclusion on those financial results. Our conclusion is not modified in respect of this matter. For Ramesh M. Sheth & Associates Chartered Accountants (ICAI Firm’s Registration No. 111883W) Place of Signature: Mumbai Date: 13.08.2026 fees s . UDIN No: . 26008221DVFLLP9113 ff: S ee: Ni ., \ we (ait ons awe Way Me No, J] \ZA g0822 1,5) Se enesh M. Sheth) Se (Partner) (Membership No. 008821) SAKUMA EXPORTS LTD. SAKUMA EXPORTS LIMITED Statements of Standalone Unaudit ed Financial Results for the Quar ter ended June 30, 2026 i [Income a)| Revenue from operations 23,927.02 51,589.34 31,928.36 1,45,058.41 b)| Other Operating Revenue = = 9.93 28.00 ¢)| Other Income 285.74 703.38 100.94 1,442.44 Total Income 24,212.76 52,292.72 32,039.23 1,46,528.85 2 | Expenditure @)| Cost of Materials Consumed - - . = b)| Purchase of Stock-in-trade 20,833.38 51,491.77 30,701.72 1,29,876.56 ¢)} Change in Inventories of Finished goods, WIP & Stock in trade 2,192.88 (3,036.13) (663.64) 7,703.11 d)} Employee benefits expense 118.84 134.86 138.41 562,41 @)| Finance Cost 13.18 33.72 80.45 168.66 f)| Depreciation and Amortization expenses 50.63 66.98 67.32 270.17 g)| Other expenses 821.88 3,021.94 1,576.54 6,901.64 Total Expenditure 24,030.79 51,713.14 31,900.60 1,45,482.55 3 |Profit From Operation before Exceptional Items (1-2) 181.97 579.58 138.43 1,046.30 a Exceptional items : = : - 5 |Profit from Ordinary activities before tax (3+4) 181.97 579.58 138.43 1,046.30 6 Tax expenses Current tax 51.96 160.69 45.14 309.58 Prior Period Tax . . : : Deferred Tax (7.80) (10.49) (40.67) (58.92) Total Tax Expenses 44.16 150.20 4.47 250.66 7_|Net Profit from ordinary activities after tax (5-6) 137.81 429.38 133.96 795.64 8 Extraordinary items (net of Tax expenses) - = * 9_|Net Profit (+) / Loss (-) for the period (8-9) 137.81 429.38 133.96 795.64 10 Other Comprehensive Income / (Expenses) (Net Of Tax) Items to be reclassified to Profit and Loss account - - - Remeasurement gains/losses on defined benefit plans (Net) 5.00 18.65 (3.02) 29.60 Total Other Comprehensive Income for the period 5.00 18.65 (3.02) 29.60 11 _|Total Comprehensive Income (9+10) 142.81 448.03 130.94 825.24 a2 Paid-up equity share capital (FV of 1 per share) 15,677.19 15,677.19 15,677.19 15,677.19 Weighted Average Equity Share Capital (FV of t1 per share) 15,677.19 15,677.19 15,677.19 15,677.19 Other Equity 35,267.22 13 |Earnings Per Share (EPS) Basic and diluted EPS before and after Extraordinary items [Showing first 8,000 characters — download PDF for full document]