Submission of Investor presentation for Q1FY27

3.160, Panasapoadu, Kakinade 533 005 Andhra Prodesh. Indic off +91 BB4 2383902 - 4 (3 lines) fox +91 BB4 2383905 - 6 cs@opexfrozenfoods.com CIN: L15490AP2012PLCOB00S7 Date: 151 August, 2026. To To The General Manager, The General Manager, Department of Corporate Services, Listing Department, Bombay Stock Exchange Limited, National Stock Exchange of India Limited PhirozeJeejeebhoy Towers, Exchange Plaza, Plot No C/1, G Block, Dalal Street, BandraKurla Complex, Mumbai- 400001. Bankdra (East), Mumbai - 400 051. Scrip Code : 540692 Scrip Symbol: APEX Dear Sir/Madam, Sub: Investor Presentation Q1/FY27 -Reg. Ref: Disclosure of information pursuant to Regulation 30 read with Part of Schedule III of the SEBI Requirements) Regulations, 2015. In compliance with Regulation 30 read (Listing Obligations and Disclosure with Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements} Regulations, 2015 and the Company’s Code of Practices and Procedure for Fair Disclosure of Unpublished Price Sensitive Information, please find the attached copy of Q1/FY27 Investor Presentation of the Company. Please take the same on record. Thanking You Yours Faithfully For Apex Frozen Foods Limited Karuturi Subrahmanya Chowdary Managing Director DIN: 03619259 Encl:a/a APEX - FROZEN FOODS LTD Apex Frozen Foods Result Prgsentution QIFY27 D safe Harbour A FROZEN FOODS LTD This presentation and the accompanying slides (the “Presentation”), which have been prepared by Apex Frozen Foods Ltd (the “Company”) solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities and shall not form the basis or be relied on in connection with any contract or binding commitment whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company. This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded. All product names, logos, and brands are property of their respective owners. All company, product and service names used in this presentation are for identification purposes only. Use of these names, logos, and brands does notimply endorsement. Certain matters discussed in this Presentation may contain statements regarding the Company's market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guaranteeing of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the Company’s future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cash flows, the Company’s market preferences and its exposure to market risks, as well as other risks. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third-party statements and projections. APEX FROZEN FOODS LTD Table of | Contents Q1 FY27 Highlights Company at a Glance Annexure QIFY27 Highlights D Financial Highlights A FROZEN FOODS LTD v A A A A A 1% YoY 14% YoY 79% YoY 145% YoY 138% YoY 902% YoY 7.7% 12.7% 8.4% 3.6% 9,31 71% B¢ / 35// 0.5% 297 39 QIFY26 QIFY27 FY25 FY26 QIFY26 QlIFY27 FY25 FY26 QIFY26 QIFY27 FY25 FY26 Net Revenue in QIFY27 was led by: + Higher Shrimp realization on the back of improving global Shrimp prices, value-added products, and favourable currency movements + Shrimp sales at 2,624 MT (versus 3,015 MT in QIFY26) impacted due to labor shortage and war-led transport disruptions; Likely to regain in Q2FY27 subject to logistics availability Profitability continued to improve on account of: + Higher realisation, stable farm-gate prices, and the Company’s cost-efficiency measures D Profit & Loss Highlights F— FROZEN FOODS LTD aoan | Fm | s Particulars (Rs Mn) QIFY27 QIFY26 Q4FY26 Net Revenue* 2,565 2,682 1678 9,311 8,136 Other Income 28 30 42 173 46 9,484 Total Income 2,593 2,61 -1% 1,720 51% 8,181 16% 5,886 Raw Material Cost 1,507 1,733 1123 5,882 3,599 Gross Profit 1,086 878 24% 597 82% 2,299 57% Gross Margin (%) 41.9% 33.6% 825 bps 34.7% 718 bps 37.9% 28.1% 984 bps Employee Expenses 154 131 9 491 453 Other Expenses 601 563 308 2,379 1,549 EBITDA 330 184 79% 169 95% 297 145% EBITDA Margin (%) 127% 7.1% 568 bps 9.8% 290 bps 7.7% 3.6% 405 bps Depreciation & Amortisation 42 37 52 153 Finance Cost 3 18 7 88 Exceptional ltems 0 0 0 0 Profit Before Tax 286 130 121% m 158% 56 845% Tax Expenses 69 39 33 17 Profit After Tax 217 91 138% 78 178% 39 902% PAT Margin (%) 8.4% 3.5% 487 bps 4.5% 383 bps 4.1% 0.5% 362 bps *Net Revenue includes export benefits of Rs 128 Mn for QIFY. Rs 136 Mn for QIFY26, of Rs 91 Mn for Q4FY26, Rs 493 Mn for FY26 and Rs 454 Mn FY25 D Lean Balance Sheet & Healthy Cash flow from Operations A{;:‘)\( FROZEN FOODS LTD Total Borrowings (Rs Mn) NetDebt to Equity (X) Cash flow from Operations (Rs Mn) 1,068 726 020 014 543 671 57 — 2 -0.02 Mar-24 Mar-25 Mar-26 Mar-24 Mar-25 Mar-26 Mar-24 Mar-25 Mar-26 W ShortTerm mlong Term Total ° Debt levels are prudently managed and remain at comfortable levels D Balance Sheet Highlights A FROZEN FOODS LTD COTENCTITTITTY T T Shareholder’s Funds 4,945 5,280 Non-current Assets 2,700 2,588 2,748 Share Capital 313 313 313 Net Block 2,538 2,426 2,390 Reserves & Surplus 4,658 4,632 4,967 Capital Work-in-progress 36 36 20 Non-currentLiabilities 157 142 n3 Other Non-current Assets 126 125 338 Long Term Borrowings 74 55 17 Deferred Tax Asset 0 0 0 Other Non-current Liabilities 0 0 0 Current Assets 3,633 3,544 3,178 Deferred Tax Liabilities 83 87 96 Inventories 1,941 1875 1,665 CurrentLiabilities 1,206 1,045 533 Biological Assets 36 7 7 Short Term Borrowings 995 671 40 Trade Receivables 1,069 1270 1,085 Trade Payables 149 262 292 Other Current Liabilities 6l 93 162 Cash & Cash Equivalents ® 52 185 Short Term Provisions 0 10 7 Other Financial Assets 5 ! 4 Current Tax Liability Other Current Assets D Cash Flow Highlights FROZEN FOODS LTD Cash Flow Extract (Rs Mn) FY24 FY25 FY26 Net Cash Generated From Operating Activities (A) Net Cash Used In Investing Activities (B) -83 -59 -17 Net Cash Used In Financing Activities (C) -16 -492 -778 Net (Decrease)/ IncreasIen Cash And Cash Equivalents (A+B+C) 13 -8 163 Effect of Foreign exchange on cash and cash equivalents 0 0 0 Cash & Cash Equivalent At The Beginning Of The Year Company at A Glance D The Growth Journey so Far.. F— FROZEN FOODS LTD 2022 - 2025 2004 - 2012 2013 - 2021 Commencement Export Market Capability Well-placed to Capitalize Stage Penetration Expansion on the Growth Opportu Commenced business OwnedProcessingPlantat IPO and Listing on BSE & NSE Improved ProductMix: operations under partnership Kakinada, Andhra Pradesh (AP). insep'17. Share of RTE produc [Showing first 8,000 characters — download PDF for full document]