Annual Report of Aimco Pesticides Limited for Financial Year 2025-26

Ref.: APL/CO/BSE/22/2026-27 August 26, 2026 The Department of Corporate Services BSE Limited P. J. Towers, 1st Floor, Dalal Street, Mumbai – 400 001 Dear Sir/Madam, Subject: Submission of Annual Report for the Financial Year 2025-26 including the Notice of the Annual General Meeting Reference: Aimco Pesticides Limited (Script Code: 524288) In pursuance of Regulation 34(1) of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, please find enclosed herewith the soft copy of Annual Report of Aimco Pesticides Limited (“the Company”) for the Financial Year 2025-26 including the Notice convening the 39th Annual General Meeting of the Company for your reference and records. The Annual Report is also available on the website of the Company at www.aimcopesticides.com. Kindly take the same on record and disseminate the information on BSE website. Thanking you, Yours faithfully, For Aimco Pesticides Limited Reema Manoj Vara Company Secretary and Compliance Officer ACS No. 71824 Encl.: as above AIMCO PESTICIDES LIMITED ANNUAL REPORT 2025-2026 A GREEN ETHOS, A GOLDEN HARVEST Table of Content CORPORATE OVERVIEW 03-23 Introduction 03 Business Canvas 04 Product Portfolio 08 Global Footprint 10 Letter to Shareholders 14 STATUTORY REPORTS 24-101 Notice 24 Directors Report & Annexures 46 Corporate Governance 76 FINANCIAL STATEMENTS 102-215 Independent Auditor’s Report Standalone Financial Statement 115 Independent Auditor’s Report 161 Consolidated Financial Statement 170 Safe Harbour Statement This document presents forward-looking statements concerning future events, as well as the financial and operational outcomes of Aimco Pesticides Limited (referred to as ‘AIMCO’, ‘Aimco Pesticides’, or ‘the Company’). Due to their nature, forward-looking statements necessitate the Company to formulate assumptions and are susceptible to inherent risks and uncertainties. Consequently, there exists a notable risk that the assumptions, forecasts, and other forward-looking statements may not ultimately prove to be accurate. Readers are advised to exercise caution and not overly rely on forward-looking statements, as various factors have the potential to diverge assumptions, actual future results, and occurrences from those articulated in the forward-looking statements. In light of this, it is important to acknowledge that this document is governed by the disclaimer and is further supplemented by the assumptions, qualifications, and risk factors expounded upon in the Management Discussion and Analysis segment of Aimco Pesticides Limited’s Annual Report FY26. Company Overview Aimco Pesticides Limited is an established Indian agrochemical company engaged in the manufacturing of technical-grade pesticides, formulations, and other crop protection products. With decades of experience in the agrochemical industry, the Company has built a strong reputation for manufacturing excellence, quality, regulatory compliance, and customer-centric solutions. Vision Mission Aimco Pesticides Limited is committed to To empower farmers with high-quality providing farmers with the tools they need to products and services, contributing to achieve optimal crop yields. With a strong focus food security and rural development. on innovation, sustainability, and customer satisfaction, the company is well-positioned for continued growth and success. Core values Integrity Innovation Aimco conducts its business with Committed to innovation, Aimco emphasizes honesty and uphold the highest strong research and development efforts to ethical standards, building trust with create effective, eco-friendly solutions. Our our stakeholders. Our customers are advanced manufacturing facilities ensure at the heart of everything we do, and consistent product quality, efficiency, and we strive to exceed their reliability to meet the needs of farmers and expectations through exceptional stakeholders globally. service and value. Business Canvas Enhancing business framework Technicals: Aimco is proficient in manufacturing technical grade agrochemicals, particularly in the areas of herbicides, fungicides, and insecticides. The Company possesses strong manufacturing capabilities and technical expertise, enabling it to deliver high-quality crop protection solutions that meet the evolving requirements of domestic and international markets. Primary Markets: India, Australia, Brazil and the USA. Strategies Going Forward: Enhance production capacity of existing products through debottlenecking and optimization of manufacturing facilities. Expand the product portfolio by introducing new products with strong market potential, competitive differentiation, and attractive margin profiles. Strengthen the Company's technical-grade product portfolio to drive sustainable growth and improve overall operating margins. Business Canvas Enhancing business framework Branded Formulations: Aimco has developed a long-standing presence in India’s branded formulations sector, offering several well-known brands with a legacy of over two decades. Its portfolio includes more than 400 SKUs of branded formulations. To support this segment, the Company operates through five branch offices and partners with approximately 1030 active distributors, serving both domestic and international markets. Primary Markets: West Bengal, Gujarat, Orissa, Andhra Pradesh, Tamil Nadu, Madhya Pradesh, and Maharashtra, Kerala, Rajasthan, Chhattisgarh, etc. Strategies Going Forward: Drive sustainable growth in the domestic business through strategic market expansion and enhanced customer reach. Strengthen the Company’s presence across existing domestic markets while expanding into new geographies, including recently entered markets such as Kerala and Rajasthan. Expand and strengthen the dealer and distributor network to improve market penetration and customer accessibility. Business Canvas Enhancing business framework Bulk Formulations: Aimco manufactures a wide range of formulations, categories such as EC, SC, SL, SG, WDG, WP, DP, and GR. Additionally, the Company offers around 95 different formulations, which are provided to agrochemical distributors worldwide in both bulk and retail packaging. Primary Markets: Brazil, Africa, and Gulf Markets. Strategies Going Forward: Limit bulk formulations business, and focus on profitability margin assertive business verticals. Retain a certain level of business to ensure continuity and maintain access to key markets. Business Canvas Enhancing business framework Trading: Aimco partakes in selective and strategic trading activities within its range of product categories. Strategies Going Forward: Maintain trading activities on a selective and strategic basis. Restrict trading operations to a limited proportion of the Company’s overall business, with continued emphasis on its core manufacturing operations. Product Portfolio Technical Grade Agrochemicals: Aimco produces 11 key technical-grade agrochemicals within the categories of Insecticides, Fungicides, and Herbicides. Insecticides Insecticides are chemicals used to control insects and other harmful pests that attack crops. They help protect plants from damage caused by insects feeding on leaves, stems, roots, fruits or seeds. Insecticides can be applied to crops, soil or seeds depending on the target pest. Effective pest control helps reduce crop losses and maintain agricultural productivity. Fungicides Fungicides are chemicals used to control or prevent fungal diseases that affect crops and plants. They help protect plants from diseases such as leaf spots, blights and mildew, thereby reducing crop damage and improving productivity. Herbicides Herbicides are chemicals used to control or eliminate unwanted weeds in agricultural fields. They reduce competition between weeds and crops for nutrients, water, sunlight and space. They may be applied before or after weeds emerge, depending on the type of herbicide. Effective weed control helps improve crop growth and [Showing first 8,000 characters — download PDF for full document]