PURSUANT TO REGULATION 30 READ WITH PARA A (PARA A) OF SCHEDULE III AND REGULATION 34(1) OF THE SEBI (LISTING OBLIGATION AND DISCLOSURE REQUIREMENTS) REGULATION, 2015, WE ARE ENCLOSING ....

(cid:31)(cid:30)(cid:29) 2025-26 CORPORATE INFORMATION Chairman & Managing Director Stakeholder Relationship Statutory Auditor Mr. Bharat Mohta Committee S K Agarwal And Co Chartered (Din 00392090) Mr. Rajendra Prasad Chetani - Chairman Accountant LLP Mr. Bharat Mohta – Member (Formerly S K Agarwal And Co) Wholetime Director Mr. Sumant Mimani – Member Suit Nos: - 606-608 Mr. Ravi Chandak The Chambers, Opp. Gitanjali Stadium (Din 10828077) 1865, Rajdanga Main Road, Kasba, CSR Committee Non-Executive Non-Independent Mr. Bharat Mohta – Chairman Kolkata- 700 107 Director Website: - Www.skagarwal.co.in Mr. Ravi Chandak– Member Mr. Rajendra Prasad Chetani Email: - Info@Skagarwal.com Mr. Surendra Bagri – Member (Din 00392015) Works: Independent Director Registered Officer Unit No. 1 Mr. Surendra Bagri Bombay Mutual Building Izzatnagar, Bareilly, Uttar Pradesh (Din 00659888) 9, Brabourne Road, 7th Floor, Pincode – 243122 Mrs. Drisha Poddar Kolkata - 700 001 (Din 07729080) Phone No – 40012813 Unit No. 2 Mr. Sumant Mimani Email Id: iwpho@Iwpkatha.co.in (Din 01251535) IGC, Sidco, Phase III, Samba (J&K) Website: www.iwpkatha.com Mr. Souvik Haldar Samba, Jammu & Kashmir (Din 10696797) Pincode- 184121 Corporate Identification Number Executive Vice President Cum (CIN) Unit No. 3 Chief Financial Officer L20101WB1919PLC003557 C/O. Bhagyoday Katha Production Pvt Mr. Raj Kumar Agarwal Po: Asoj, Opposite Hotel Decent Company Secretary & Banker Vadodara- 391510 Compliance Officer Union Bank of India – Bareilly Mr. Anup Gupta Dbs Bank India Ltd – Kolkata Sales Office Yes Bank Ltd – Kolkata Audit Committee 284/85 Katra Peran, Room No. 28 Mr. Surendra Bagri – Chairperson Khari Baoli, Tilak Bazar, Delhi 110006 Mr. Rajendra Prasad Chetani – Member Registrar & Transfer Agent Mr. Sumant Mimani – Member M/S. Niche Technologies Pvt Ltd 3A Auckland Place, Room No. 7A & 7B, Nomination & Remuneration 7th Floor, Kolkata - 700 017 Committee Mr. Surendra Bagri – Chairperson Phone No- 033 2280 6616/6617 Mr. Rajendra Prasad Chetani – Member Fax No. 033 2280 6619 Mr. Sumant Mimani – Member Email Id- nichetechpl@nichetechpl.com ANNUAL REPORT 2025 - 26 106TH ANNUAL GENERAL MEETING TUESDAY 22ND SEPTEMBER, 2026 THROUGH VIDEO CONFERENCE OTHER AUDIO VISUAL MEANS ANNUAL REPORT 2025 - 26 THE INDIAN WOOD PRODUCTS COMPANY LIMITED STANDALONE FIVE YEARS PROGRESS AT A GLANCE (Rs. in Lacs) 2021-22 2022-23 2023-24 2024-25 2025-26 1. Turnover /Revenue 17789.63 18369.37 19241.53 22646.54 22,918.46 2. Profit Before Depreciation, Interest & Tax 927.80 1189.78 1489.20 1631.01 1,587.83 3. Interest 660.59 678.98 842.49 790.95 656.67 4. Depreciation 385.40 329.81 320.81 333.65 385.20 5. Profit Before Tax (118.19) 180.99 325.90 506.41 545.96 6. Tax (14.46) 42.98 66.89 138.62 190.65 7. Net Profit (103.73) 138.01 259.01 367.79 355.31 8. Rate of Dividend (%) 2.50 2.50 5.00 7.50 *10.00 9. Equity 1279.75 1279.75 1279.75 1279.75 1,279.75 10. Reserve & Surplus 34028.25 34143.85 34303.68 34591.90 34,876.83 11. Earnings Per Share in Rs. (0.16) 0.22 0.40 0.57 0.56 *Proposed Note: Figure has been recasted or regrouped ANNUAL REPORT 2025 - 26 C O N T E N T S Board’s Report 01 Certificate of Non-Disqualification of Directors 21 Management Discussion & Analysis 25 Corporate Governance Report 31 Certificate of Compliance with respect to Corporate Governance 49 Chairman & Managing Director and CFO Compliance Certiicate 50 Additional Shareholder’s Information 51 Standalone Financial Report Independent Auditor’s Report 64 Balance Sheet 76 Statement of Profit & Loss 77 Cash Flow Statement 78 Statement of Changes in Equity 80 Notes to the Financial Statement 82 Consolidated Financial Report Independent Auditor’s Report 126 Balance Sheet 132 Statement of Profit & Loss 133 Cash Flow Statement 134 Statement of Changes in Equity 136 Notes to the Financial Statement 138 ANNUAL REPORT 2025 - 26 BOARD’S REPORT FY2026 represents the fiscal year 2025-26, from 1 April 2025 to 31 March 2026, and analogously for FY2025 and previously such labelled years. Your Board of Directors are pleased to present the 106th Annual Report on the business and results of operations of The Indian Wood Products Co. Ltd (‘IWP’ or ‘the Company’), together with Audited Financial Statements (Standalone and Consolidated) for the FY2026. This Board’s Report is prepared in compliance with the provisions of the Companies Act, 2013, (“the Act”) and the Securities and Exchange Board of India (“SEBI”) (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”). 1. FINANCIAL HIGHLIGHTS/PERFORMANCE OF THE COMPANY Key highlights of Standalone and Consolidated financial performance for the year ended March 31, 2026, are summarized as under: (Rs in Lakhs) Standalone Consolidated Particulars FY2026 FY2025 FY2026 FY2025 Revenue From Operations 22918.46 22646.54 22918.46 22646.54 Profit Before Tax (PBT) 545.96 506.41 646.83 667.77 Tax Expenses 184.65 138.62 184.65 138.62 Profit After Tax (PAT) 355.31 367.79 456.18 529.15 Earnings Per Share 0.56 0.57 0.71 0.83 Equity Share Capital 1279.75 1279.75 1279.75 1279.75 Other Equity / Reserves and Surplus 34876.83 34591.90 35049.78 34679.57 FY 2026 was a year of consolidation, thanks to the The Company’s Profit Before Tax (PBT) increased to focus, dedication and creativity of our teams. Over the Rs. 545.96 Lakhs during the year under review from Rs. years, we have achieved steady, meaningful growth, not 506.41 Lakhs in the previous financial year, reflecting a just in numbers but in the way we create value for our growth of 7.81%. The improvement in profitability was customers, partners and communities in the near future mainly attributable to better product realisation, prudent too. cost management, and sustained operational discipline. Despite a dynamic business environment and inflationary • FINANCIAL PERFORMANCE – STANDALONE pressures on input costs, the Company remained On a standalone basis, the Company reported revenue focused on enhancing productivity, improving process from operations of Rs. 22,918.46 Lakhs during the efÏciencies, and maintaining financial discipline, which financial year 2025–26 as against Rs. 22,646.54 enabled it to deliver a healthy financial performance Lakhs in the previous financial year ended 31 March during the year. 2025, registering a steady growth. The improvement in • FINANCIAL PERFORMANCE – CONSOLIDATED revenue was primarily driven by higher sales volumes, improved operational efÏciencies, and the Company’s Our Company has one (1) overseas joint venture namely continued focus on optimizing production processes and M/s. Agro and Spice Trading Pte Limited, Singapore, as strengthening its market presence. on 31 March 2026, whose accounts were consolidated ANNUAL REPORT 2025 - 26 1 with the financials of the Company after the PBT level in during FY 2025-26. The paid-up Share Capital of the accordance with the IndAS. Company as on 31 March 2026 comprises 6,39,72,720 Equity shares of Rs.2/- each. During the year under The consolidated financial statements of the Company for the financial year ended 31 March 2026, have been review, the Company has not issued any shares. prepared in accordance with the Indian Accounting 4. TRANSFER TO RESERVES Standards (IND AS) 110 - “Consolidated Financial As permitted under the Act, the Board does not propose Statements” as notified by Ministry of Corporate Affairs to transfer any amount to general reserve and has and as per the general instructions for preparation of decided to retain the entire amount of profit for FY 2025- consolidated financial statements given in Schedule 26 in the profit and loss account. III and other applicable provisions of the Act, and in compliance with the SEBI Listing Regulations. 5. REVIEW OF OPERATIONS AND STATE OF AFFAIRS The Profit Before Tax (PBT) for the year under review was Rs. 646.83 lakhs as compared to Rs. 667.77 lakhs During the year under review, the Company delivered for the previous year. [Showing first 8,000 characters — download PDF for full document]