Annual Report for FY 2025-2026

SEC/20/FY 26-27 27th August 2026 The Listing Department BSE Limited Phiroze Jeejeebhoy Towers, 25th Floor, Dalal Street, Mumbai- 400 001 Ref: Security Code: 544175 Sub: Notice convening 3rd Annual General Meeting (AGM) and Integrated Annual Report 2025-26 Dear Sir/ Ma'am, The 3rd Annual General Meeting of the Company will be held on Friday, 25th September, 2026 at 3.00 pm 1ST through Video Conferencing (VC) / Other Audio Visual Means (OAVM). We hereby submit the Integrated Annual Report 2025-26 containing the Notice convening the 3rd AGM of the Company which is being sent only through electronic mode to the Shareholders, who have registered their e-mail addresses with the Company/ Depositories. Further, pursuant to Regulation 36(1)(b) of the SEBI (LODR) Regulations, 2015, a letter providing the web-link of the Annual Report is being sent to shareholders whose e-mail address is not registered with the Company/ Depositories. The Annual Report containing Notice is also available on Company's website at www.tgifagribusiness.com. Thanking You, For, TGIF Agribusiness Limited Sapan Smitesh Dalal Company Secretary & Compliance Officer M. No.: A68054 Encl: As above TGIF AGRIBUSINESS LIMITED [CIN: L01132GJ2023PLC147235] A-52, 5th Floor, Corporate House, Judges Bungalow Road, Bodakdev, Ahmedabad -380054, Gujarat, India Tel.: +917949887770; Mobile No.: +91 9974002829 Email: info@tgifagri.com; Website: www.tgifagri.com TGIF AGRIBUSINESS LIMITED Nurturing Nature. Growing Value. ANNUAL REPORT Cultivating Today. Sustaining Tomorrow. ® ® @ @ NURTURING I DRIVING CREATING BUllDIINGA NATURE GROWTIH VALUE SUSTAINABLE FUTURE TABLE OF CONTENT PARTICULARS PAGE NO. Company Background 3 Notice of Annual General Meeting 10 Board’s Report 26 Annexures to Board Report 42 Independent Auditors’ Report 56 Balance Sheet 71 Statement of Profit & Loss 72 Cash Flow Statement 73 Notes forming part of Financial Statements 74 DISCLAIMER: This Annual Report contains forward-looking statements that involve risks and uncertainties. Forward-looking statements may be identified by words such as “believe”, “anticipate”, “intend”, “estimate”, “expect”, “project”, “plan”, “will”, “may”, “could”, “aim”, and other similar expressions, or variations of such expressions. These statements are based on certain assumptions and expectations of future events. Actual results, performance, or achievements could differ materially from those expressed or implied in such statements due to various factors, including but not limited to: economic conditions, business risks, competition, technological developments, operational challenges, availability of resources, and other factors beyond the Company’s control. The Company does not undertake any obligation to publicly revise or update any forward-looking statements to reflect future events or circumstances. This Annual Report should be read in conjunction with the audited financial statements and notes thereto contained herein. TGIF AGRIBUSINESS LIMITED !Nurturing Nature. Growing Value. COMPANY BACKGROUND Rooted in Nature. Driven by Purpose. TGIF Agribusiness Limited is engaged in cultivating and delivering premium quality agri produce through sustainable farming practices, modern techniques and a deep respect for nature. NURTURING SUSTAINABLE QUALITY VALUE FOR NATURE FARMING COMMITMENT All STAKEHOLDERS ABOUT THIS REPORT Summary: TGIF Agribusiness Limited’s (“TGIF”/ “the Company”) Annual Report encompassing the Statutory Reports, contain information about the Company, how we create value for our stakeholders and how we run our business. It includes our strategy, business model, market outlook and key performance indicators. The Report of Board of Directors and the Management Discussion and Analysis include details of our performance as well as our approach to sustainability and risk management. The Annual Report for the financial year ended 31st March, 2026 encapsulates the performance, progress, and priorities of TGIF Agribusiness Limited as we continue to navigate a dynamic business environment with resilience and foresight. As a listed entity, we remain committed to upholding the highest standards of corporate governance, financial discipline, and stakeholder transparency. This report presents a comprehensive overview of our operational and financial results, strategic initiatives, risk management practices and sustainability efforts undertaking during the year. In line with our long-term vision, we have continued to invest in innovation, enhance operational efficiencies, and strengthen our value proposition to customers and partners. Our focus remains on creating sustainable value for all stakeholders while contributing positively to the broader economic and social ecosystem. Standards & Frameworks: The financial and statutory data presented in this Annual Report is in line with the requirements of the Companies Act, 2013 and the rules made thereunder; Accounting Standards; Listing Regulations; and the Secretarial Standards issued by the Institute of Company Secretaries of India. Accountability Statement: The Company’s Board of Directors confirm that the Company’s Annual Report, taken as a whole, is fair, balanced and provides fair and necessary information to shareholders on the Company’s performance, business model and strategy, together with a description of the material risks and opportunities. Reporting Scope: The Annual Report includes Statutory Reports and the Audited Financial Statements with respect to the Company’s operations for the Financial Year 2025-2026 (unless specifically mentioned otherwise). Cautionary Statement: Statements in this Annual Report, may constitute ‘forward looking statements’ within the meaning of applicable laws and regulations. Although the expectations are based on reasonable assumptions, the actual results might differ. Assurance by Independent Auditor: The enclosed Standalone Financial Statements of the Company has been audited by Independent Auditors of the Company i.e. M/s. Samir M. Shah & Associates, Chartered Accountants. Materiality Determination: This Annual Report provides fair and balanced information about the relevant matters that substantively affect the Company’s ability to create value both positively and negatively, including risks and opportunities and favorable and unfavorable performance or prospects. To identify material information or matters, we have taken a holistic perspective by regularly engaging with the various key stakeholders. ABOUT THE COMPANY: TGIF Agribusiness Limited is a horticulture-focused agribusiness company engaged in the cultivation, harvesting, processing and marketing of a variety of fruits, vegetables and plantation crops. The Company operates in the agricultural sector with a focus on sustainable farming practices, efficient resource utilization and quality produce catering to domestic markets. Our farm land is spread over an area of over 110 acres and is situated in the vicinity of three villages i.e. Ajari, Kasindra and Kojra, all of which are located in the tehsil of Pindwara, District Sirohi, Rajasthan. TGIF Agribusiness specializes in the cultivation of pomegranates, which constitute its principal crop and revenue contributor. In addition, the Company cultivates dragon fruit, Malta (Oranges) and plantation timber crops such as Sangwan (Teak) trees. The geographical location, climatic conditions and soil characteristics of the region provide a conducive environment for horticultural cultivation and support the Company's diversified crop portfolio. The Company's business model is primarily focused on supplying fresh agricultural produce to wholesalers, retailers, organized retail chains, hypermarkets and agricultural markets (mandis). Through its established market linkages and distribution network, the Company seeks to ensure efficient movement of produce from farms to end consumers. We follow different farming practices so as to produce quality fruits such as fruit th [Showing first 8,000 characters — download PDF for full document]