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On the basis of information and guidance available as on date, the Group has assessed and duly recorded the incremental financial impact of the above amounting Rs. 1090.43 lakhs for the year ended March 31, 2026. This increase pertains to the provision for gratuity and leave encashment, which has been recognised as an employee benefit expense. The Group continues to monitor the finalisation of Central and State Rules, as well as Government clarifications regarding other aspects of the Labour Codes. <br /> The exceptional item of Rs.1,297.08 lakhs represents an impairment loss on the Company’s investment in Patikari Power Private Limited, an associate. Patikari Power operates a 16 MW hydel power plant on the Beas River in Himachal Pradesh. On 1 July 2025, the plant sustained severe damage following a cloudburst that destroyed major infrastructure, including the approach road, dam site and powerhouse. Management is closely monitoring developments and, after assessing the facts and applying the relevant accounting standards, has recognised an impairment provision and recorded the necessary adjustments in the financial statements. <br /> The consolidated financials results include the results of the following entities: <br /> Name of the Company Nature of Relationship % of Holding <br /> Avanti Frozen Foods Private Limited Subsidiary 60.00% <br /> Srivathsa Power Projects Private Limited Subsidiary 100.00% <br /> Avanti Pet Care Private Limited Subsidiary 60.00% <br /> Sealuxe B.V., Netharlands Subsidiary 100.00% <br /> Patikari Power Private Limited Associate 25.89% <br /> The board at its meeting held on 28th May, 2026 has recommended dividend of Rs. 10 per equity share of Re.1/- each, subject to approval of shareholders. <br /> Corresponding previous period figures have been regrouped/reclassified wherever necessary. <br /> 2025-04-012026-03-31AuditedConsolidated606585820002106051000627646330004357981400051032000-2818320002885840000275690006263480006941601000538303720008934261000-12970800088045530002347241000-10205300022451880000655936500013992000352200010470000-181400065680210001779500065858160006060637000507384000607713600050868000013624600013272433400044.444.40.080.0844.4844.48000Other Expenses1239247000Other Expenses6941601000582783300019933700000730300076020001369100001024290000165670007881407000800040300023214600014288315000940272900012517738000143889000042230900039573840001263800061330001835509200055782600028315647000004260396200013624600032724290000328605360004219460000370799960007670900000037200000113909000385540002296440006320400044531100027894000386972000204480100024317730004538670002913534000207218900092932000005078655000552396600042603962000Other Financial assets7881407000Non-current tax assets (net)91709000Other non-current assets58988000Right - of - use Asset81449000other financial assets6133000Other current assets557826000Other financial liabilities37200000Other non-current liabilities44268000Lease Liability18936000Other financial liabilities453867000Other current liabilities2063382000Lease Liability8807000Shrimp Feed10347972000Processed Shrimp4275011000Shrimp Hatcery54522000Discontinued Operation0Power0Shrimp Feed43668063000Processed Shrimp16894648000Shrimp Hatcery124606000Discontinued Operation14290000Power01467750500060701607000337000287350001467716800060672872000Shrimp Feed1096079000Processed Shrimp309777000Shrimp Hatcery-10091000Discontinued Operation8582000Power-2888000Shrimp Feed5585366000Processed Shrimp1282456000Shrimp Hatcery-55216000Discontinued Operation13993000Power-13848000140145900068127510001138700027569000-449052000-203154800018391240008816730000Shrimp Feed9392462000Processed Shrimp8663025000Shrimp Hatcery333483000Discontinued Operation0Power101284000184902540002411370800042603962000Shrimp Feed3021079000Processed Shrimp1100866000Shrimp Hatcery11462000Discontinued Operation0Power453900041379460001386021000552396700027569000-592352000-417320000-303820000519200023504000304500000-19240900001666220001960006320840000169054000583690003968990000-27877700018900011571960000-466843000-18140000121780001056020000-140378500074007680000002354526000050462420000000000027626000807422000120208740002050396400000000000000000018900065325200004760048000-384939700000000000027894000154920001246455000248080000278777000-10358720001609730000160973000261336000422309000-11893000-177950001189300017795000AuditedtrueTukaram & Co. LLPtrue2026-08-31