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The above unaudited financial results have been prepared in accordance with Indian Accounting Standards as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and the Companies (Indian Accounting Standards) Amendment Rules, 2016. <BR> 2. The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 11th February, 2026. The statutory auditors of the company has carried out a Limited Review of the above results. <BR> 3. The continuing business segments are: <BR> (a) Shrimp Feed <BR> (b) Shrimp Hatchery <BR> 4. The discontnued business segment is: <BR> Sale of power from wind mills. The Company has sold its windmill asset during the year, this divestment is part of the Company’s strategy to streamline non core assets and has no material impact on ongoing operations. <BR> Brief particulars of the disconinued operations are given as under: <BR> <BR> <BR> Sl. No. Particulars 31.12.2025 30.09.2025 30.12.2024 31.12.2025 31.12.2024 31.03.2025 <BR> unaudited unaudited unaudited unaudited unaudited unaudited <BR> a. Revenue from operation --- 81.63 14.12 142.90 142.94 162.90 <BR> b. Total income --- 81.63 14.12 142.90 142.94 162.90 <BR> c. Total expense 16.26 37.69 41.56 88.79 104.64 139.71 <BR> d. Profit before tax (16.26) 43.94 (27.44) 54.11 39.30 23.19 <BR> e. Tax expense (4.09) 11.06 (6.91) 13.62 9.89 5.84 <BR> f. Profit from discontinued (12.17) 32.88 (20.53) 40.49 29.41 17.35 <BR> <BR> 5. On 21 November 2025, the Government of India notified four Labour Codes-Code on Wages, 2019; Industrial Relations Code, 2020; Code on Social Security, 2020; and Occupational Safety, Health and Working Conditions Code, 2020-consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs to facilitate assessment of financial impact due to changes in regulations. The Company is in the process of studying the impact of new Labour Codes and continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and will provide appropriate accounting effect on the basis of such developments. The impact if any will be identified and provided during Q4 of FY 2025-2026. <BR> <BR> The consolidated financials results include the results of the following entities: <BR> Name of the company Nature of the relationship % holdiong <BR> <BR> Avanti Frozen Foods Private Limited Subsidiary 60% <BR> Srivatsha Power Projects Private Limited Subsidiary 100% <BR> Avanti Pet Care Private Limited Subsidiary 60% <BR> Patikari Power Private Limited Associated 25.89% <BR> <BR> 6. Corresponding previous period figures have been regrouped/reclassified wherever necessary. <BR> <BR> 2025-04-012025-12-31UnauditedConsolidated459814140001631205000476126190003216013000038895000150322000209491400016182000475813000570235400040638610000697400900006974009000173034800066429000179677700005177232000541100013620004049000-181400051794670005902000518536900048095780003698880004816526000368844000136246000135.2735.270.030.0335.335.3000Other Expenses2399806000Other Expenses5702354000Shrimp Feed9450206000Processed Shrimp4393153000Power0Shrimp Hatchery14351000Wind Power0Shrimp Feed33320091000Processed Shrimp12619637000Power0Shrimp Hatchery70084000Wind Power14290000138577100004602410200022483000283980001383522700045995704000Shrimp Feed1277037000Processed Shrimp367586000Power-3420000Shrimp Hatchery-19648000Wind Power-1626000Shrimp Feed4489287000Processed Shrimp972679000Power-10960000Shrimp Hatchery-45125000Wind Power541100016199290005411292000677900016182000-607432000-158249600022205820006977606000Shrimp Feed12085868000Processed Shrimp9821391000Power231215000Shrimp Hatchery331503000Wind Power15602000224855790002178676800044272347000Shrimp Feed5702958000Processed Shrimp1602877000Power5163000Shrimp Hatchery9283000Wind Power0732028100012725490008592830000-1967000-59020000019670005902000UnauditedtrueTukaram & Co. LLPtrue2026-08-31