SHREEOSWAL SEEDS AND CHEMICALS LIMITED

CIN: L01111MP2017PLC044596

Registered Office: "Oswal House", Opposite Balkavibairagi College, Nasirabad Highway,

Village Kanwati, Neemuch MP 458441

Tel. +91-7423-297511, Email id- oswalgroups2002@gmail.com,

Website:-www.oswalseeds.com

Date: 30

th

May, 2026

To,

The Secretary,

CORPORATE COMPLIANCE DEPARTMENT

THE NATIONAL STOCK EXCHANGE OF INDIA LIMITED

Exchange Plaza, C-1, Block G,

Bandra Kurla Complex, Bandra (E)

Mumbai – 400051

SUBJECT: Outcome of Board Meeting held on Saturday, 30

th

May, 2026 pursuant to

Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations,

2015.

REFERENCE: SHREEOSWAL SEEDS AND CHEMICALS LIMITED (NSE SYMBOL:

OSWALSEEDS, ISIN: INE00IK01029)

Dear Sir/Madam,

With reference to the above-mentioned subject and pursuant to Regulation 30 of SEBI (Listing

Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform that

the Board of Directors of the Company in their meeting held on today, i.e. Saturday, 30

th

May,

2026, has inter alia considered and approved following matters:

1. Audited standalone and consolidated Financial Results of the Company for the quarter as

well as financial year ended on 31

st

March, 2026 along with Auditors Report thereon,

Statement of Assets and Liabilities, and Cash Flow Statement.

2. Declaration regarding unmodified opinion of the Auditors on Annual Audited Financial

Results of the Company pursuant to second proviso of Regulation 33(3)(d) of SEBI (LODR)

Regulations, 2015.

3. Other routine businesses with the permission of chair.

Further, copy of aforesaid Audited Standalone and Consolidated Financial results shall also

be submitted in XBRL mode in Integrated filing financials within prescribed time from the

conclusion of Board Meeting.

Sanjay

Kumar

Begani

Digitally signed by

Sanjay Kumar

Begani

Date: 2026.05.30

20:08:52 +05'30'

The aforesaid Audited Standalone and Consolidated Financial results shall also be uploaded

on the Company’s website at www.oswalseeds.com and on the website of the Stock Exchange

at www.nseindia.com. Further, publication containing a Quick Response code and the details

of the webpage where complete financial results of the Company are available will be

published in English and Hindi Newspapers with in prescribed time limit.

The Meeting of the Board of Directors commenced at 04.30 P.M. and concluded at 06.10 P.M.

The above information will also be available on the website of the Company at

www.oswalseeds.com

You are requested to take on record the above said information for your reference and

records.

Thanking You,

Yours faithfully,

FOR, SHREEOSWAL SEEDS AND CHEMICALS LIMITED

SANJAY KUMAR BEGANI

CHAIRMAN & MANAGING DIRECTOR

DIN: 07921083

ENCLOSED: Copy of Audited standalone and consolidated Financial Results of the

Company for the quarter as well as financial year ended on 31

st

March, 2026 along with

Auditors Report thereon, Statement of Assets and Liabilities, and Cash Flow Statement.

Sanjay Kumar

Begani

Digitally signed by

Sanjay Kumar Begani

Date: 2026.05.30

20:09:19 +05'30'

e

M.

9425106735

|

H.

Sahu

&

Co.

M.

8349217609

Chartered

Accountants

M.

9636806003

DIA

~

—

"

Email:

hariomsahul63@gmail.com

~Independent

Auditor's

Report

on

the

Quarterly

and

Year

to

date

Audited

|

Standalone

Financial

Results

of

SHREEOSWAL

SEEDS

AND

CHEMICALS

\‘

LIMITED,

pursuant

to

the

Regulation

33

of

the

SEBI

(Listing

obligations

and

Disclosure

Requirements)

Regulations,

2015,

as

amended.

TO

THE

BOARD

OF

DIRECTORS

of

SHREEOSWAL

SEEDS

AND

CHEMICALS

LIMITED

Opinion

&

Conclusion

=

We

have

(a)

audited

accompanying

the

Standalone

F

inancial

Results

for

year

ended

March

31,

2026

and

(b)

reviewed

the

Standalone

Financial

Results

for

quarter

ended

March

31,

2026

which

were

subject

to

limited

review

by

us,

both

included

in

the

accompanying

“Statement

of

Standalone

Financial

Results

for

quarter

and

year

ended

March

31,

2026

of

SHREEOSWAL

SEEDS

AND

CHEMICALS

LIMITED

(“the

Company”)

attached

herewith,

being

submitted

by

the

company

pursuant

to

the

requirement

of

Regulation

33

of

the

SEBI

(Listing

Obligations

and

Disclosure

Requirements)

Regulations,

2015,

as

amended

(“Listing

Regulations”)

(a)

Opinion

on

Annual

Financial

Results

In

our

opinion

and

to

the

best

of

our

information

and

according

to

the

explanations

given

to

us

these

standalone

financial

result:

i,

is

presented

in

accordance

with

the

requirements

of

Regulation

33

of

the

Listing

Regulations

in

this

regard;

and

ii.

giveatrueand

fair

view

in

conformity

with

the

recognition

and

measurement

principles

laid

down

in

the

applicable

accounting

standards

and

other

accounting

principles

generally

accepted

in

India

of

the

net

profit

and

other

comprehensive

income

and

other

financial

information

of

the

Company

for

the

year

ended

1%

March

2026

(b)

Conclusion

on

Unaudited

Standalone

Financial

Results

for

the

quarter

ended

March

31,

2026

With

respect

to

the

Standalone

Financial

results

for

the

quarter

ended

Magg

2026,

based

on

our

review

conducted

as

stated

in

paragraph

(b)

of

AR

responsibilities

section

below,

nothing

has

come

to

our

attention

that

caugg

Address:

01

Balaji

Complex,

Opp

Central

Bank,

Kamal

Chowk,

Neemuch

-

458441

believe

that the

Standalone

Financial

Results

for

the

quarter

ended

March

31,

2026,

prepared

in

accordance

with

the

recognition

and

measurement

principles

laid

down

in

Indian

Accounting

Standards

and

other

accounting

principles

generally

accepted

i

India,

has

not

disclosed

the

information

required

to

be

disclosed

in

terms

of

regulation

33

of

SEBI

(Listing

Obligation

and

Disclosure

Requirements)

Regulations,

2015,

as

amended,

including

the

manner

in

which

it

is

to

be

disclosed,

or

that

it

contains

any

material

misstatement

:

Basis

for

Opinion

on

the

Audited

Standalone

Financial

Results

for

the

year

ended

March

31,

2026

We

conducted

our audit

of

the

Standalone

Financial

Results

in

accordance

with

the

Standards

on

Auditing

(SAs)

specified

under

section

143(10)

of

the

Companies

Act,

2013

(“the

Act™).

Our

responsibilities

under

those

Standards

are

further

described

in

paragraph

(a)

of

the

Auditor’s

Responsibilities

for

the

Audit

of

the

Standalone

Financial

Results

section

of

our

report.

We

are

independent

of

the

Company

in

accordance

with

the

Code

of

Ethics

issued

by

the

Institute

of

Chartered

Accountants

of

India

(TCAT)

together

with

the

ethical

requirements

that are

relevant

to

our

audit

of

the

Standalone

Financial

Results

under

the

provisions

of

the

Act and

the

Rules

made

thereunder,

and

we

have

fulfilled

our

other

ethical

responsibilities

in

accordance

with

these

requirements

and

the

ICAI’s

Code

of

Ethics.

We

believe

that

the

audit

evidence

we

have

obtained

1s

sutficient

and

appropriate

to

provide

a

basis

for

our

audit

opinion

on

the

Standalone

Financial

Results.

Responsibilities

of

Management

and

Those

Charged

with

Governance

for

the

Standalone

Financial

Results

The

Company’s

Board

of

Directors

is

responsible

for

the

matters

stated

in

section

134(5)

of

the

Act

with

respect

to

the

preparation

of

these

Standalone

Financial

Results

that

give

a

true

and

fair

view

of

the

financial

position,

financial

performance,

total

comprehensive

income,

changes

in

equity

and

cash

flows

of

the

Company

in

accordance

with

the

Ind

AS

and

other

accounting

principles

generally

accepted

in

India.

This

responsibility

also

includes

maintenance

of

adequate

accounting

records

in

accordance

with

the

provisions

of

the

Act

for

safeguarding

the

assets

of

the

Company

and

for

preventing

and

detecting

frauds

and

other

irregularities;

selection

and

application

of

appropriate

accounting

policies;

making

judgments

and

estimates

that

are

reasonable

and

prudent;

and

the

design,

implementation

and

maintenance

of

adequate

internal

financial

controls,

that

were

operating

effectively

for

ensuring

the

accuracy

and

completeness

of

the

accounting

records,

relevant

to

the

preparation

and

presentation

of

the

Standalone

Financial

Results

that

give

a

true

and

fair

view

and

are

free

from

material

misstatement,

whether

due

to

fraud

or

error

In

preparing

the

Standalone

Financial

Results,

management

is

responsible

for

assessing

the

Company

s

ability

to

continue

as

a

going

concern,

disclosing,

as

applicable,

matters

going

concern

and

using

the

going

concern

basis

of

accounting

unle

management

either

intends

to

liquidate

the

Company

or

to

cease

operations,

or

has

no

realistic

alternative

but

to

do

so.

The

Board

of

Directors

is

responsible

for

overseeing

the

Company’s

financial

reporting

process.

Auditor’s

Responsibilities

for

the

Audit

of

the

Standalone

Financial

Results

(a)

Audit

of

the

standalone

financial

results

for

the

year

ended

March

31,

2026

Our

objectives

are

to

obtain

reasonable

assurance

about

whether

the

Standalone

Financial

Results

as

a

whole

are

free

from

material

misstatement,

whether

due

to

fraud

or

error,

and

to

issue

an

auditor’s

report

that

includes

our

opinion.

Reasonable

assurance

is

a

high

level

of

assurance,

but

is

not

a

guarantee

that

an

audit

conducted

in

accordance

with

SAs

will

always

detect

a

material

misstatement

when

it

exists.

Misstatements

can

arise

from

fraud

or

error

and

are

considered

material

if]

individually

or

in

the

aggregate,

they

could

reasonably

be

expected

to

influence

the

cconomic

decisions

of

users

taken

on

the

basis

of

these

Standalone

Financial

Results.

As

part

of

an

audit

in

accordance

with

SAs,

we

exercise

professional

judgment

and

maintain

professional

skepticism

throughout

the

audit.

We

also:

o

Tdentify

and

assess

the

risks

of

material

misstatement

of

the

Standalone

Financial

Results,

whether

due

to

fraud

or

error,

design

and

perform

audit

procedures

responsive

to

those

risks,

and

obtain

audit

evidence

that

is

sufficient

and

appropriate

to

provide

a

basis

for

our

opinion.

The

risk

of

not

detecting

a

material

misstatement

resulting

from

fraud

is

higher

than

for

one

resulting

from

error,

as

fraud

may

involve

collusion,

forgery,

intentional

omissions,

misrepresentations,

or

the

override

of

internal

control.

Obtain

an

understanding

of

internal

financial

controls

relevant

to

the

audit

in

order

to

design

audit

procedures

that

are

appropriate

in

the

circumstances.

Under

section

143(3)(i)

of

the

Act,

we

are

also

responsible

for

expressing

our

opinion

on

whether

the

company

has

adequate

internal

financial

controls

system

in

place

and

the

operating

effectiveness

of

such

controls.

e

FEvaluate

the

appropriateness

of

accounting

policies

used

and

the

reasonableness

of

accounting

estimates

and

made

by

the

management

o

Conclude

on

the

appropriateness

of

management’s

use

of

the

going

concern

basis

of

accounting

and,

based

on

the

audit

evidence

obtained,

whether

a

material

uncertainty

exists

events

or

conditions

that

may

cast

significant

doubt

on

the

Company’s

ability

to

continue

as

a

going

concern.

1f

we

conclude

that

a

material

uncertainty

exists,

we

are

required

to

draw

attention

in

our

auditor’s

report

to

the

in

the

Standalone

Financial

Results

or,

if

such

disclosures

are

inadequate,

to

modify

our

opinion.

Our

conclusions

are

based

on

the

audit

evidence

obtained

up

to

the

date

of

our

auditor’s

report.

However,

future

events

or

conditions

may

cause

the

company

to

cease

to

continue

as

a

going

concern.

o

Evaluate

the

overall

presentation,

structure

and

content

of the

Standalone

Financial

Results,

including

the

disclosures,

and

whether

the

Standalone

Financial

Results

represent

the

underlying

transactions

and

events

in

a

manner

that

achieves

fair

presentation.

e

Communicate

with

those

charged

with

governance

regarding,

among

other

matters,

the

planned

scope

and

timing

of

the

audit

and

significant

audit

findings,

including

any

significant

deficiencies

in

internal

control

that

we

identify

during

our

audit.

e

Provide

those

charged

with

governance

with

a

statement

that

we

have

complied

with

relevant

ethical

requirements

regarding

independence,

and

to

communicaie

with

them

all

relationships

and

other

matters

that

may

reasonably

be

thought

to

bear

on

our

independence,

and

where

applicable,

Materiality

is

the

magnitude

of

misstatements

in

the

Standalone

Financial

Results

that,

individually

or

in

aggregate,

makes

it

probable

that

the

economic

decisions

of

a

reasonably

knowledgeable

user

of

the

Financial

Results

may

be

influenced.

We

consider

quantitative

materiality

and

qualitative

factors

in

(i)

planning

the

scope

of

our

audit

work

and

in

evaluating

the

results

of

our

work;

and

(ii) to

evaluate

the

effect

of

any

identified

misstatements

in

the

Financial

Results.

From

the

matters

communicated

with

those

charged

with

governance,

we

determine

those

matters

that

were

of

most

significance

in

the

audit

of

the

Standalone

Financial

Results

of

the

current

period

and

are

therefore

the

key

audit

matters.

We

describe

these

matters

in

our

auditor’s

report

unless

law

or

regulation

precludes

public

disclosure

about

the

matter

or

when,

in

extremely

rare

circumstances,

we

determine

that

a

matter

should

not

be

communicated

in

our

report

because

the

adverse

consequences

of

doing

so

would

reasonably

be

expected

to

outweigh

the

public

interest

benefits

of

such

communication.

(b)

Review

of

the

Standalone

Financial

Results

for

the

quarter

ended

March

31,

2026

We

conducted

our

review

of

the

Standalone

Financial

Results

for

the

quarter

ended

March

31,

2026

in-accordance

with

the

standard

on

Review

Engagement

(“SRE”)

2410

‘Review

of

Interim

Financial

Information

Performed

by

the

Independent

Auditor

of

the

Entity’

,

issued

by

the

ICAL

A

review

of

Interim

financial

information

consists

of

making

inquiries,

primarily

of

the

company’s

personnel

responsible

for

financial

and

accounting

matters,

and

applying

analytical

and

other

review

procedures.

A

review

is

substantially

less

in

scope

than

an

audit

conducted

ig

accordance

with

SAs

specified

under

section

143(10)

of

the

Act and

consequently

does

not

enable

us

to

obtain

assurance

that

we

would

become

aware

of

all

significant

matters

that

might

be

identified

in

an

audit.

Accordingly,

we

do

not

express

an

audit

opinion.

Other

Matters

1.

As

stated

in

note

5

of

the

Results,

The

statement

includes

the

result

for

the

Quarter

ended

March

31,

2026

being

the

balancing

figure

between

audited

figures

in

respect

of

the

full

financial

year

and

the

published

year-to-

date

figures

up

to

the

third

quarter

of

the

current

financial

year

which

were

subject

to

a

limited

review

by

us.

Our

report

on

the

statement

is

not

modified

in

respect

of

this

matter.

The

comparative

standalone

financial

information

of

the

Company

for

the

corresponding

and

year

ended

on

31*

March,

2025

have

been

reviewed/audited

by

the

who

expressed

an

unmodified

conclusion

on

the

financial

information

vide

report

dated

30"

May,

2025

For

,

HSAHU

&

Co.

hartered

Accountants

0.

036476C

Date:

30/05/2026

Place:

Neemuch

M.No0.474571

UDIN:-

26474571

PPHILX2325

/~

H.

Sahu

&

C

M.

9425106735

(

Cé(

0.

M.

8349217609

AN

Chartered

Accountants

M.

9636806003

\

7

Email:

hariomsahul63@gmail.com

Independent

Auditor's

Report

on

the

Quarterly

and

Year

to

date

Audited

Consolidated

Financial

Results

of

SHREEOSWAL

SEEDS

AND

CHEMICALS

LIMITED,

pursuant

to

the

Regulation

33

of

the

SEBI

(Listing

obligations

and

Disclosure

Requirements)

Regulations,

2015,

as

amended.

TO

THE

BOARD

OF

DIRECTORS

SHREEOSWAL

SEEDS

AND

CHEMICALS

LIMITED

Opinion

&

Conclusion

We

have

(a)

audited

the

accompanying

Consolidated

Financial

Results

for

year

ended

March

31,

2026

and

(b)

reviewed

the

Consolidated

Financial

Results

for

quarter

ended

March

31,

2026

which

were

subject

to

limited

review

by

us,

both

included

in

the

accompanying

“Statement

of

Consolidated

Financial

Results

for

quarter

and

year

ended

March

31,

2026

of

SHREEOSWAL

SEEDS

AND

CHEMICALS

LIMITED

(“the

Holding

Company”)

and

its

wholly

owned

subsidiary

(the

Holding

Company

and

its

wholly

owned

subsidiary

together

referred

to

as)

(“the

Group”)

(“the

statement”)

attached

herewith,

being

submitted

by

the

Holding

Company

pursuant

to

the

requirement

of

Regulation

33

of

the

SEBI

(Listing

Obligations

and

Disclosure

Requirements)

Regulations,

2015,

as

amended

(“the

Listing

Regulations™).

(a)

Opinion

on

Consolidated

Annual

Financial

Results

best

of

our

information

and

according

to

the

explanations

In

our

opinion

and

to

the

d

financial

results

for

the

year

ended

March

31,

2026

given

to

us

the

consolidate:

i

Includes

the

results

of

the

following

entities:

SHREEOSWAL

SEEDS

AND

CHEMICALS

LIMITED

-

Holding

Company;

and

SHREEOSWAL

PSYLLIUM

EXPORTS

INDIA

LIMITED

-

Wholly

Owned

Subsidiary

Company

gives a

true

and

fair

view

in

conformity

with

the

recognition

and

measurement

principles

laid

down

in

the

Indian

Accounting

Standards

and

other

accounting

principles

generally

accepted

in

India

of

the

consolidated

net

profit

and

consolidated

total

comprehensive

income

and

other

financial

information

of

the

Group

for

the

year

ended

March

31,

2026.

iil.

(b)

Conclusion

on

Unaudited

Consolidated

Financial

Results

for

the

quarter

ended

March

31,

2026

With

respect

to

the

Consolidated

Financial

Results

for

the

quarter

ended

March

31,

2026,

based

on

our

review

conducted

and

procedures

performed

as

stated

in

paragraph

(b)

of

Auditor’s

Responsibilities

section

below,

nothing

has

come

to

our

attention

that

causes

us

to

believe

that

the

Consolidated

Financial

Results

for

the

quarter

ended

March

31,

2026,

prepared

in

accordance

with

the

recognition

and

measurement

principles

laid

down

in

the

Indian

Accounting

Standards

and

other

accounting

principles

generally

accepted

in

India,

has

not

disclosed

the

information

required

to

be

disclosed

in

terms

of

Regulation

33

of

the

SEBI

(Listing

Obligation

and

Disclosure

Requirements)

Regulations,

2015,

as

amended,

including

the

manner

in

which

it

is

to

be

disclosed,

or

that

it

contains

any

material

misstatement.

Basis

for

Opinion

on

the

Audited

Consolidated

Financial

Results

for

the

year

ended

March

31,

2026

We

conducted

our

audit

of

the

Consolidated

Financial

Results

in

accordance

with

the

Standards

on

Auditing

(SAs)

specified

under

section

143(10)

of

the

Companies

Act,

2013

(“the

Act”).

Our

responsibilities

under

those

standards

are

further

described

in

paragraph

(a)

of

the

Auditor’s

Responsibilities

section

below

of

our

report.

We

are

independent

of

the

Group

in

accordance

with

the

Code

of

Ethics

issued

by

the

Institute

of

Chartered

Accountants

of

India

(ICAI)

together

with

the

ethical

requirements

that

are

relevant

to

our

audit

of

the

Consolidated

Financial

Results

for

the

year

ended

March

31,

2026

under

the

provisions

of

the

Act

and

the

rules

made

there

under,

and

we

have

fulfilled

our

other

ethical

responsibilities

in

accordance

with

these

requirements

and

the

ICAT’s

Code

of

Ethics.

We

believe

that

the

audit

evidence

obtained

by

us

is

sufficient

and

appropriate

to

provide

a

basis

for

our

audit

opinion.

Responsibilities

of

Management

and

Those

Charged

with

Governance

for

the

Consolidated

Financial

Results

These

quarterly

financial

results

as

well

as

the

year

to

date

consolidated

financial

results

have

been

prepared

on

the

basis

of

the

interim

financial

statements.

The

Hol'ding

Company’s

Board

of

Directors

(“management”)

are

responsible

for

the

preparation

and

presentation

of

these

consolidated

financial

results

that

give

a

true

and

fair

view

of

the

net

profit/

loss

and

other

comprehensive

income

and

other

financial

information

of

the

Group

in

accordance

with

the

recognition

and

measurement

principles

laid

down

in

Indian

Accounting

Standard

34,

‘Interim

Financial

Reporting’

prescribed

under

Section

133

of

the

Act

read

with

relevant

rules

issued

thereunder

and

other

accounting

principles

generally

accepted

in

India

and

in

compliance

with

Regulation

33

of

the

Listing

Regulations.

The

respective

Board

of

Directors

of

the

companies

included

in

the

Group

and

of

its

associates

and

jointly

controlled

entities

are

responsible

for

maintenance

of

adequate

accounting

records

in

accordance

with

the

provisions

of

the

Act

for

safeguarding

of

the

assets

of

the

Group

and

for

preventing

and

detecting

frauds

and

other

irregularities;

selection

and

application

of

appropriate

accounting

policies;

making

judgments

and

estimates

that

are

reasonable

and

prudent;

and

the

design,

implementation

and

maintenance

of

adequate

internal

financial

controls,

that

were

operating

cffectively

for

ensuring

accuracy

and

completeness

of

the

accounting

records,

relevant

to

the

preparation

and

presentation

of

the

consolidated

financial

results

that

give

a

true

and

fair

view

and

are

free

from

material

misstatement,

whether

due

to

fraud

or

error,

which

have

been

used

for

the

purpose

of

preparation

of

the

consolidated

financial

results

by

the

management

of

the

Holding

Company,

as

aforesaid

In

preparing

the

consolidated

financial

results,

the

respective

management

of

the

companies

included

in

the

Group

are

responsible

for

assessing

the

ability

of

the

Group

and

of

its

associates

and

jointly

controlled

entities

to

continue

as

a

going

concern,

disclosing,

as

applicable,

matters

going

concern

and

using

the

going

concern

basis

of

accounting

unless

the

respective

management

either

intends

to

liquidate

the

Group

or

to

cease

operations,

or

has

no

realistic

alternative

but

to

do

so.

The

respective

Board

of

management

of

the

companies

included

in

the

Group

is

responsible

for

overseeing

the

financial

reporting

process

of

each

company.

Auditor’s

Responsibilities

for

the

Audit

of

the

Consolidated

Financial

Results

(a)

Audit

of

the

Consolidated

Financial

Results

for

the

year

ended

March

31,

2026

Our

objectives

are

to

obtain

reasonable

assurance

about

whether

the

Consolidated

Financial

Results

as

a

whole

are

free

from

material

misstatement,

whether

due

to

fraud

or

error,

and

to

issue

an

auditor’s

report

that

includes

our

opinion.

Reasonable

assurance

is

a

high

level

of

assurance,

but

is

not

a

guarantee

that

an

audit

conducted

in

accordance

with

SAs

will

always

detect

a

material

misstatement

when

it

exists

Misstatements

can

arise

from

fraud

or

error

and

are

considered

material

if,

individually

or

in

the

aggregate,

they

could

reasonably

be

expected

to

influence

the

economic

decisions

of

users

taken

on

the

basis

of

these

Consolidated

Financial

Results.

As

part

of

an

audit

in

accordance

with

SAs,

we

exercise

professional

judgment

and

maintain

professional

skepticism

throughout

the

audit.

We

also:

Identify

and

assess

the

risks

of

material

misstatement

of

the

Consolidated

Financial

Results,

whether

due

to

fraud

or

error,

design

and

perform

audit

procedures

responsive

to

those

risks,

and

obtain

audit

evidence

that

is

sufficient

and

appropriate

to

provide

a basis for

our

opinion.

The

risk

of

not

detecting

a

material

misstatement

resulting

from

fraud

is

higher

than

for

one

resulting

from

error,

as

fraud

may

involve

collusion,

forgery,

intentional

onussions,

misrepresentations,

or

the

override

of

internal

control.

Obtain

an

wnderstanding

of

internal

financial

controls

relevant

to

the

audit

in

order

to

design

audit

procedures

that

are

appropriate

in

the

circumstances.

Under

section

143(3)(i)

of

the

Act,

we

are

also

responsible

for

expressing

our

opinion

on

whether

the

company

has

adequate

internal

financial

controls

system

in

place

and

the

operating

effectiveness

of

such

controls

Evaluate

the

appropriateness

of

accounting

policies

used

and

the

reasonableness

of

accounting

estimates

and

made

by

management

Conclude

on

the

appropriateness

of

management’s

use

of

the

going

concern

basis

of

accounting

and,

based

on

the

audit

evidence

obtained,

whether

a

material

uncertainty

exists

events

or

conditions

that

may

cast

significant

doubt

on

the

Group

ability

to

continue

as

a

going

concern.

If

we

conclude

that

a

material

uncertainty

exists,

we

are

required

to

draw

attention

in

our

auditor’s

report

to

the

in

the

Consolidated

Financial

Results

or,

if

such

disclosures

are

inadequate,

to

modify

our

opinion.

Our

conclusions

are

based

on

the

audit

evidence

obtained

up

to

the

date

of

our

auditor’s

report.

However,

future

events

or

conditions

may

cause

the

Group

to

cease

to

continue

as

a

going

concern

Evaluate

the

overall

presentation,

structure

and

content

of

the

Consolidated

Financial

Results,

including

the

disclosures,

and

whether

the

Consolidated

Financial

Results

represent

the

underlying

transactions

and

events

in

a

manner

that

achieves

fair

presentation.

Obtain

sufficient

appropriate

audit

evidence

regarding

the

financial

results/financial

information

of

the

entities

within

the

Group

to

express

an

opinion

on

the

Consolidated

Financial

Results.

We

are

responsible

for

the

direction,

supervision

and

performance

of

the

audit

of

financial

information

of

such

entities

included

in

the

consolidated

financial

results

of

which

we

are

the

independent

auditors.

Communicate

with

those

charged

with

governance

of

the

Holding

Company

and

such

other

entity

included

in

the

consolidated

financial

results

of

which

we

are

the

independent

auditors

regarding,

among

other

matters,

the

planned

scope

and

timing

of

the

audit

and

significant

audit

findings,

including

any

significant

deficiencies

in

internal

control

that

we

identify

during

our

audit.

e

Provide

those

charged

with

governance

with

a

statement

that

we

have

complied

with

relevant

ethical

requirements

regarding

independence,

and

to

communicate

with

them

all

relationships

and

other

matters

that

may

reasonably

be

thought

to

bear

on

our

independence,

and

where

applicable,

We

also

performed

procedures

in

accordance

with

the

circular

No

CIR/CFD/CMDI

/4412019

issued

by

the

Securities

Exchange

Board

of

India

under

Regulation

33(8)

of

the

Listing

Regulations,

as

amended,

to

the

extent

applicable.

Materiality

is

the

magnitude

of

misstatements

in

the

Consolidated

Financial

Results

that,

individually

or

in

aggregate,

makes

it

probable

that

the

economic

decisions

of

a

reasonably

knowledgeable

user

of

the

Financial

Results

may

be

influenced.

We

consider

quantitative

materiality

and

qualitative

factors

in

(i)

planning

the

scope of

our

audit

work

and

in

evaluating

the

results

of

our

work;

and

(ii)

to

evaluate

the

effect

of

any

identified

misstatements

in

the

Financial

Results.

From

the

matters

communicated

with

those

charged

with

governance,

we

determine

those

matters

that

were

of

most

significance

in

the

audit

of

the

Consolidated

Financial

Results

of

the

current

period

and

are

therefore

the

key

audit

matters.

We

describe

these

matters

in

our

auditor’s

report

unless

law

or

regulation

precludes

public

disclosure

about

the

matter

or

when,

in

extremely

rare

circumstances,

we

determine

that

a

matter

should

not

be

communicated

in

our

report

because

the

adverse

consequences

of

doing

so

would

reasonably

be

expected

to

outweigh

the

public

interest

benefits

of

such

communication.

(b)

Review

of

the

Consolidated

Financial

Results

for

the

quarter

ended

March

31,

2026

We

conducted

our

review

of

the

Consolidated

Financial

Results

for

the quarter

ended

March

31,

2026

in

accordance

with

the

standard

on

Review

Engagement

(“SRE”)

2410

‘Review

of

Interim

Financial

Information

Performed

by

the

Independent

Auditor

of

the

Entity’,

issued

by

the

ICAI

A

review

of

Interim

Financial

Information

consists

of

making

inquiries,

primarily

of

the

company’s

personnel

responsible

for

financial

and

accounting

matters,

and

applying

analytical

and

other

review

procedures.

A

review

is

substantially

less

in

scope

than

an

audit

conducted

in

accordance

with

SA

specified

under

section

143(10)

of

the

Act

and

consequently

does

not

enable

us

to

obtain

assurance

that

we

would

become

aware

of

all

significant

matters

that

might

be

identified

in

an

audit.

Accordingly,

we

do

not

express

an

audit

opinion.

Other

Matters

o

As

Stated

in

Note

5

of

the

results,

The

statement

includes

the

result

for

the

Quarter

ended

March

31,

2026

being

the

balancing

figure

between

audited

figures

in

respect

of

the

full

financial

year

and

the

published

year

to

date

figures

up

to

the

third

quarter

of

the

current

financial

year

which

were

subject

to

limited

review

by

us.

Our

report

on

the

statement

is

not

modified

in

respect

of

this

matter.

o

The

accompanying

Consolidated

Financial

Results

include

the

Financial

Results

and

other

information

of

1

wholly

owned

subsidiary

SHREEOSWAL

PSYLLIUM

EXPORTS

INDIA

LIMITED

which

reflect

total

assets

of

Rs

7625.36

lacs

as

at

March

31%,

2026,

total

revenue

of

Rs

13711.26

lacs,

total

net

cash

outflow

of

Rs.

Nil

for

the

year

ended

on

that

date

which

have

been

audited

by

us

o

The

comparative

consolidated

financial

information

of

the

Group

for

the

corresponding

and

year

ended

on

31*

March

2025

have

been

reviewed/audited

by

the

who

expressed

an

unmodified

conclusion

on

those

financial

information

vide

their

report

dated

30"

May

2025.

For

,

HSAHU

&

Co.

Date:

30/05/2026

Place:

Neemuch

1.No.

474571

UDIN:-264745710MXZFM8867

Particulars

March 31,

2026

December 31,

2025

March 31,

2025

March 31,

2026

March 31,

2025

March 31,

2026

December 31,

2025

March 31,

2025

March 31,

2026

March 31,

2025

Reviewed

Audited

Reviewed

Audited

I

Revenue from Operation

561.28 3356.54 129.60 11111.66 9721.40 5608.41 5475.31 2584.91 24822.92 24591.28

II

Other Income

33.39 26.73 38.91 139.73 210.17 28.23 1.41 24.23 37.02 29.70

III

Total Income

594.67 3383.27 168.51 11251.39 9931.57 5636.64 5476.72 2609.14 24859.94 24620.98

IV

Expenses

(a) Cost of materials consumed

4546.63 3059.77 2394.58 11758.25 9593.68 7990.79 4547.29 3928.88 24487.31 18439.44

(b) Purchases of stock-in-trade

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

(c) Changes in inventories of finished goods, work-

in-progress and stock-in-trade

-3868.62 -113.13 -2227.63 -1940.03 -618.73 -2981.21 398.33 -1709.72 -2083.82 4681.55

(d) Employee benefits expense

95.12 88.18 85.79 345.72 257.36 112.42 101.25 103.88 403.22 321.58

(e) Finance Cost

33.05 50.98 29.07 158.66 106.15 144.37 116.35 112.19 458.84 427.22

(f) Depreciation and Amortisation Expense

13.81 14.84 9.08 56.78 37.30 17.64 18.75 12.04 70.55 49.72

(g) Other expenses

52.48 130.78 52.34 466.67 157.18 82.62 151.35 67.69 563.19 191.04

Total expenses

872.47 3231.42 343.23 10846.05 9532.94 5366.63 5333.32 2514.96 23899.29 24110.55

V

Profit/ (Loss) before exceptional items and tax

-277.80 151.85 -174.72 405.34 398.63 270.01 143.40 94.18 960.65 510.43

VI

Exceptional Items

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

VII

Profit/ (Loss) before tax

-277.80 151.85 -174.72 405.34 398.63 270.01 143.40 94.18 960.65 510.43

VIII

Tax expense:

(1) Current tax

-74.10 41.51 -42.44 113.60 117.48 -74.10 41.51 -28.52 113.60 131.40

(2) Deferred tax

-3.38 -0.74 -3.36 -2.50 -3.71 133.18 -1.51 67.27 138.60 26.14

(3)Prior Period Items

0.00 0.00 0.00 0.11 0.00 0.00 0.00 0.00 -13.81 0.00

Total Tax expenses

-77.48 40.77 -45.80 111.21 113.77 59.08 40.00 38.75 238.39 157.54

IX

Net movement in regulatory deferral account

balances related to profit or loss and the related

deferred tax movement

X

Profit/(Loss) for the period from continuing

operation

-200.32 111.08 -128.92 294.13 284.86 210.93 103.40 55.43 722.26 352.89

Standalone Consolidated

Quarter Ended Year EndedQuarter Ended Year Ended

SHREEOSWAL SEEDS AND CHEMICALS LIMITED

CIN:-L01111MP2017PLC044596

REGD. OFFICE: Oswal House", Opposite Balkavibairagi College, Nasirabad Highway, Village Kanwati, Neemuch MP 458441

Tel. No. 07423-297511, Website: www.oswalseeds.com Email: oswalgroups2002@gmail.com

{ Regulation 47(1)(b) of the SEBI (LODR) Regulations, 2015}

( Amount in Lacs except EPS)

Standalone and Consolidated Statement of Audited Financial Results for the Quarter and Year ended 31st March 2026

Sanjay Kumar

Begani

Digitally signed by

Sanjay Kumar Begani

Date: 2026.05.30

20:09:50 +05'30'

XI

Profit/(Loss) for the period for dis-continued

operation

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

XII

Tax expenses of discontinued operation

0.00

XIII

Profit/(Loss) from dis-continued operation

after tax

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

XIV

Share of profit (loss) of associates and joint

ventures accounted for using equity method

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

XV

Profit/ (Loss) for the period

-200.32 111.08 -128.92 294.13 284.86 210.93 103.40 55.43 722.26 352.89

XVI

Other Comprehensive Income

A) (I) Items that will not be reclassified to Profit or

Loss

6.37 0.00 -0.59 6.37 -0.59 10.41 0.00 -0.67 10.41 -0.67

(II) Income Tax relating to items that will not be

reclassified to Profit or Loss

-1.77 0.00 0.16 -1.77 0.16 -2.78 0.00 0.19 -2.78 0.19

B) (I) Items that will be reclassified to Profit or Loss

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

(II) Income Tax relating to items that will be

reclassified to Profit or Loss

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

XVII

Total Comprehensive Income for the period

(Comprising Profit or Loss and other

Comprehensive income for the period)

-195.72 111.08 -129.35 298.73 284.43 218.56 103.40 54.95 729.89 352.41

XVIII

Total profit or loss, attributable to

Profit or loss, attributable to owners of parent

0.00

210.93

103.40

55.43

722.26

352.89

Total profit or loss, attributable to non-controlling

interests

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

XIX

Total Comprehensive income for the period

attributable to

Comprehensive income for the period attributable

to owners of parent

0.00 0.00 0.00 0.00 0.00 218.56 103.40 54.95 729.89 352.41

Total comprehensive income for the period

attributable to non-controlling interests

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

XX

Paid-Up equity share capital (face value of INR

2/- each)

1829.40 1829.40 1829.40 1829.40 1829.40 1829.40 1829.40 1829.40 1829.40 1829.40

XXI

Reserves (Excluding Revaluation Reserve)

0.00 0.00 0.00 2904.49 2605.76 0.00 0.00 0.00 3273.33 2543.44

XXII

Earnings per equity shares (for continuing

operation):

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

(1) Basic (Rs)

-0.22 0.12 -0.14 0.32 0.31 0.23 0.11 0.06 0.79 0.39

(2) Diluted (Rs)

-0.22 0.12 -0.14 0.32 0.31 0.23 0.11 0.06 0.79 0.39

Earnings Per Equity Share (for discontinued

operation)

(1) Basic (Rs)

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

(2) Diluted (Rs)

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Earnings Per Equity Share (for continuing &

discontinued operation)

(1) Basic (Rs)

-0.22 0.12 -0.14 0.32 0.31 0.23 0.11 0.06 0.79 0.39

Sanjay Kumar

Begani

Digitally signed by

Sanjay Kumar Begani

Date: 2026.05.30

20:10:08 +05'30'

(2) Diluted (Rs)

-0.22 0.12 -0.14 0.32 0.31 0.23 0.11 0.06 0.79 0.39

DATE:30.05.2026

PLACE: Neemuch

DIN: 07921083

For Shreeoswal Seeds and Chemicals Limited

For and on Behalf of Board of Directors of

(Sanjay Kumar Begani)

Chairman and Managing Director

Sanjay Kumar

Begani

Digitally signed by Sanjay Kumar

Begani

Date: 2026.05.30 20:10:27 +05'30'

NOTES:

1. The above Audited standalone and consolidated financial results for the quarter as

well as Financial year ended March 31

st

, 2026 were reviewed and recommended by the

Audit Committee and approved by the Board of Directors in its meeting held on 30

th

May, 2026. The above results have been reviewed by Statutory Auditors of the Company

in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)

Regulations, 2015, who have expressed an unmodified opinion.

2. The above consolidated financial results include the result of Wholly Owned Material

Subsidiary Company i.e. Shreeoswal Psyllium Exports India Limited.

3. The Company has no reportable segment on standalone basis and on consolidated

basis the Company has two reportable segments which consist of Seed and Psyllium in

accordance with Ind AS-108 Operating Segment.

4. This statement has been prepared in accordance with the guidelines issued by the

Securities Exchange Board of India (SEBI) and the Companies (Indian Accounting

Standards) Rules, 2015 (Ind AS) as prescribed under Section 133 of the Companies Act,

2013 and other recognized accounting practices and policies to the extent applicable.

5. The Statement includes the results for the quarters ended March 31, 2026 and March

31, 2025 and being the balancing figure of the audited figures in respect of the full

financial year and the published year to date figures upto the third quarter of the

respective financial years, the results of which were subjected to ‘limited review’.

6. The Statement of Assets & Liabilities as at March 31, 2026 is annexed with the results

along with the Statement of Cash Flow.

7. Figures for the previous / year have been rearranged/regrouped, restated,

reclassified and/or recasted wherever considered necessary to correspond with the

figures of the Current period / Year. All figures of financials have been rounded off to

nearest Lakhs Rupees.

8. The aforesaid Audited standalone and consolidated Financial Results will be uploaded

on the Company's website http://www.oswalseeds.com and will also be available on

the website of the NSE www.nseindia.com for the benefit of shareholders and investors.

FOR SHREEOSWAL SEEDS AND CHEMICALS LIMITED

SANJAY KUMAR BEGANI

CHAIRMAN & MANAGING DIRECTOR

DIN: 07921083

DATE: 30

TH

MAY, 2026

PLACE: NEEMUCH

Sanjay

Kumar

Begani

Digitally signed by

Sanjay Kumar Begani

Date: 2026.05.30

20:10:44 +05'30'

( Amount in Lacs)

Particulars As at 31/03/2026

As at

31/03/2025

As at

31/03/2026

As at 31/03/2025

Audited

A

ASSETS

1

Non-current assets:

(a) Property, Plant & Equipment

541.06

390.80 829.70 645.97

(b) Capital work in Progress

-

151.57 84.54 236.11

(c) Investment Property

- - - -

(d) Goodwill

- - - -

(e) Other Intangible assets

- - - -

(f) Intangible Assets under development

- - - -

(g) Biological Assets other than bearer plants

- - - -

(h) Financial Assets:

i. Investments

2,000.92 2,000.73 0.92 0.73

ii. Trade receivables

- - - -

iii. Loans

- 758.84 - -

iv. Others

(to be specified)

50.61 55.86 94.50 113.02

(i) Deferred tax assets (net)

19.93 19.20 64.56 205.93

(j) Other Non- Current Assets

- - 38.41 69.51

Sub-total - Non-current assets

2,612.52 3,377.00 1,112.63 1,271.27

2

Current assets

(a) Inventories

4,283.41 2,388.99 8,243.08 6,518.73

(b) Financial Assets:

(i) Investment

- - - -

(ii) Trade receivables

801.59 361.21 3,462.08 1,255.54

(iii) Cash and cash equivalents

11.28 11.13 125.96 23.96

(iv) Bank balances other than (iii) above

- - - -

(v) Loans

- 1.29 - 1.29

(vi) Others (to be specified)

12.76 12.76 25.52 25.52

(c) Current Tax Assest (Net)

3.87 18.33 13.59 18.33

(d) Other Currents Assets

759.66 756.35 1,071.00 1,396.12

Sub-total - Current assets

5,872.57 3,550.06 12,941.23 9,239.49

TOTAL - ASSETS

8,485.09 6,927.06 14,053.86 10,510.76

B

EQUITY AND LIABILITIES

1

Equity

(i) Equity Share Capital

1,829.40 1,829.40 1,829.40 1,829.40

(ii) Other Equity

2,904.49 2,605.76 3,273.33 2,543.44

Sub-total- Equity

4,733.89 4,435.16 5,102.73 4,372.84

Non Controling Interest

2

Liabilities

Non-current Liabilities :

a. Financial Liabilities

(i) Borrowings

52.94 18.42 52.94 18.42

(ia) Lease Liabilities

- - - -

(ii) Trade Payable

(a) total outstanding dues of micro enterprises and

small enterprises; and

- - - -

(b) total outstanding dues of creditors other than

micro enterprises and small Enterprises.

- - - -

(iii) other Financial Liabilities (other than those

specified in item (b), to be specified)

55.36 60.88 110.72 121.77

CIN:-L01111MP2017PLC044596

SHREEOSWAL SEEDS AND CHEMICALS LIMITED

Standalone Consolidated

Standalone and Consolidated Audited statement of Assets & Liabilities as at 31-03-2026

{ Regulation 47(1)(b) of the SEBI (LODR) Regulations, 2015}

Tel. No. 07423-297511, Website: www.oswalseeds.com Email: oswalgroups2002@gmail.com

REGD. OFFICE: Oswal House", Opposite Balkavibairagi College, Nasirabad Highway, Village Kanwati, Neemuch MP 458441

b. Provisions

49.19 47.73 66.23 64.59

c. Deferred tax liabilities (net)

- - - -

d. Other Non-current Liabilities

6.25 5.30 21.25 20.30

Sub-total - Non-current liabilities

163.74 132.33 251.14 225.08

3

Current liabilities

a. Financial Liabilities

(i) Borrowings

1,548.12 1,029.89 6,131.99 4,174.09

(ia) Lease Liabilities

- - - -

(ii) Trade Payables :-

(a) total outstanding dues of micro enterprises

and small enterprises; and

- - - -

(b) total outstanding dues of creditors other

than micro enterprises and small Enterprises.

37.62 36.22 543.89 417.87

(iii)other Financial Liabilities [other than those

specified in item (c)]

- - - -

b. Other Current Liabilities

1,995.26 1,290.81 2,016.80 1,312.50

c. Provisions

6.46 2.65 7.31 8.38

d. Current Tax Liabilities (Net)

- - - -

Sub-total - Current liabilities

3,587.46 2,359.57 8,699.99 5,912.84

TOTAL - EQUITY AND LIABILITIES

8,485.09 6,927.06 14,053.86 10,510.76

-

DATE:30.05.2026

PLACE: Neemuch

For and on Behalf of Board of Directors of

For Shreeoswal Seeds and Chemicals Limited

(Sanjay Kumar Begani)

DIN: 07921083

Chairman and Managing Director

Sanjay Kumar

Begani

Digitally signed by

Sanjay Kumar Begani

Date: 2026.05.30

20:11:04 +05'30'

March 31,

2026

December 31,

2025

March 31,

2025

March 31,

2026

March 31,

2025

Reviewed

Audited

1

Segment Revenue

(A) Seeds Division

561.28

3,356.54

129.60

11,111.66

9,721.40

(B) Psyllium Division

5,047.13

2,118.77

2,455.31

13,711.26

14,869.88

……………………….

Other

Net sales/Income From Operations 5,608.41 5,475.31 2,584.91 24,822.92 24,591.28

2

Segment Results (Profit)(+)/ Loss (-

) before tax and interest

(A) Seeds Division

-264.73

178.31

-174.71

426.86

305.94

(B) Psyllium Division

678.74

81.39

374.66

962.37

608.65

……………………….

Other

Total Segment Profit Before Tax 414.01 259.70 199.95 1,389.23 914.59

Interest Income

0.04

0.05

0.21

0.25

Interest Expenses

144.04

116.35

105.82

428.79

404.41

Other Unallocable Income net off

Profit Before Tax 270.01 143.40 94.18 960.65 510.43

3

Capital Employed

Segment Assets (A)

(A) Seeds Division

6,485.09

4,324.64

4,168.22

6,485.09

4,168.22

(B) Psyllium Division

7,568.77

8,567.13

6,342.54

7,568.77

6,342.54

……………………….

Other

Total (A) 14,053.86 12,891.77 10,510.76 14,053.86 10,510.76

Segment Liabilities (B)

(A) Seeds Division

3,751.19

2,229.64

2,491.90

3,751.19

2,491.90

(B) Psyllium Division

5,199.94

5,777.96

3,646.02

5,199.94

3,646.02

……………………….

Other

Total (B) 8,951.13 8,007.60 6,137.92 8,951.13 6,137.92

4

Total Capital Employed (Segment

Assets-Segment Liabilities)

(A) Seeds Division

2,733.90

2,095.00

1,676.32

2,733.90

1,676.32

(B) Psyllium Division

2,368.83

2,789.17

2,696.52

2,368.83

2,696.52

……………………….

Other

Total Capital Employed (Segment

Assets-Segment Liabilities)

5,102.73 4,884.17 4,372.84 5,102.73 4,372.84

DATE:30.05.2026

PLACE: Neemuch

SHREEOSWAL SEEDS AND CHEMICALS LIMITED

CIN:-L01111MP2017PLC044596

REGD. OFFICE: Oswal House", Opposite Balkavibairagi College, Nasirabad Highway, Village Kanwati, Neemuch MP 458441

ParticularsS.No.

Quarter Ended Year Ended

For and on Behalf of Board of Directors of

For Shreeoswal Seeds and Chemicals Limited

(Sanjay Kumar Begani)

Chairman and Managing Director

DIN: 07921083

Tel. No. 07423-297511, Website: www.oswalseeds.com Email: oswalgroups2002@gmail.com

{ Regulation 47(1)(b) of the SEBI (LODR) Regulations, 2015}

Segmentwise Revenue, Results and Capital Employed for year ended 31st March 2026

( Amount in Lacs)

Sanjay Kumar

Begani

Digitally signed by

Sanjay Kumar Begani

Date: 2026.05.30

20:11:21 +05'30'

Sr No.

Particulars

For the year ended

March 31, 2026

For the year

ended March 31,

2025

For the year ended

March 31, 2026

For the year ended

March 31, 2025

Audited

A )

Cash flow from operating activities

Profit before tax

405.34

398.63

960.65

510.43

Adjustments to reconcile profit before tax to net cash used in operating

activities

Depreciation of property, plant and equipment

56.78

37.30

70.55

49.72

Provision for employee benefits

11.64

7.13

15.94

10.91

Loss on fair valuation

(0.19)

0.71

(0.19)

0.71

Loss on Sale of Assets

4.91

Loss of Assests Due to Accident

2.83

Bad Debts

0.00

0.53

0.00

2.20

Return of Investments

(117.21)

(187.54)

0.00

(1.57)

Income from Insurance Claim

(6.98)

Unearned income in respect of corporate guarantee

(1.74)

(0.91)

(3.48)

(1.82)

Foreign exchange (gain)

0.00

(1.22)

(0.33)

Finance cost

158.66

106.15

458.84

427.22

Net (gain)/ loss on derivative contracts on account of Ind AS adjustments

Provision for doubtful advances/debts

Working capital adjustments

Increase/ (Decrease) in Inventory

(1894.42)

(466.37)

(1724.36)

1782.89

(Increase)/ Decrease in Trade Receivable, Current

(440.38)

486.91

(2206.53)

487.91

(Increase)/ Decrease in Trade Receivable, Non Current

(Increase)/ Decrease in other current assets

(3.32)

(567.33)

326.33

(632.81)

(Increase)/ Decrease in other current tax assets

(Increase)/ Decrease in other current financial assets

0.00

(12.76)

(Increase)/ Decrease in other financial assets, current

1.29

0.22

(Increase)/ Decrease in other financial assets, non-current

0.00

(25.52)

Increase/ (Decrease) in trade payables- Current

1.40

26.98

126.02

134.21

Increase/ (Decrease) in trade payables- Non-Current

Increase/ (Decrease) in short term provisions

Increase/ (Decrease) in other financial liabilities- current

Increase/ (Decrease) in other financial liabilities- Non-current

1.29

0.66

Increase/ (Decrease) in current borrowings

Increase/ (Decrease) in other current liabilities

704.45

(329.52)

704.29

(326.54)

Cash generated from operations

Tax Expenses

Current tax

(99.24)

(43.63)

(99.99)

(7.88)

Deferred tax

Adjustment of tax relating to earlier periods

Net cash flows from operating activities ( A )

(1,212.03) (543.50) (1,371.10) 2,410.39

B )

Cash flow from investing activities

Payment for purchase and construction of property, plant and equipment

(62.28) (18.43) (77.25) (22.08)

Sale of property, plant and equipment

1.91

8.88

Payment for capital WIP

(35.14)

0.00

(35.14)

(Increase)/ Decrease in other non current financial assets

(4.01)

0.00

(1.00)

(Increase)/ Decrease in other non current assets

0.00

(Increase)/ Decrease in non current loans

758.84

635.01

(4.01)

(20.01)

(Increase)/ Decrease in long term investments & loans

0.00

(Increase)/ Decrease in loans (Non-current)

0.00

Return received

117.21 187.54 0.00 1.57

Net cash flows from investing activities ( B )

811.67 768.98 (72.38) (76.66)

C )

Cash flow from financing activities

Increase/(decrease) in non current Borrowings

34.51

18.42

34.51

18.42

Increase/(decrease) in non current liabilites

0.95

0.00

Increase/ (Decrease) in current borrowings

518.23

(313.58)

1957.90

(2212.26)

Finance cost

(153.18) (100.21) (447.88) (415.35)

Net cash flows from financing activities ( C )

400.51 (395.37) 1545.48 (2609.19)

Net increase / (decrease) in cash and cash equivalents

0.15

(169.89)

102.00

(275.46)

Cash and cash equivalents at the beginning of the year

11.13

181.02

23.96

299.42

Cash and cash equivalents at the end of the year

11.28 11.13 125.96 23.96

Increase /(Decrease) in cash and cash equivalents

0.15 (169.89) 102.00 (275.46)

DATE:30.05.2026

PLACE: Neemuch

Consolidated

SHREEOSWAL SEEDS AND CHEMICALS LIMITED

CIN:-L01111MP2017PLC044596

REGD. OFFICE: Oswal House", Opposite Balkavibairagi College, Nasirabad Highway, Village Kanwati, Neemuch MP 458441

For Shreeoswal Seeds and Chemicals Limited

For and on Behalf of Board of Directors of

(Sanjay Kumar Begani)

Chairman and Managing Director

DIN: 07921083

Tel. No. 07423-297511, Website: www.oswalseeds.com Email: oswalgroups2002@gmail.com

{ Regulation 47(1)(b) of the SEBI (LODR) Regulations, 2015}

Standalone and Consolidated Statement of cash flows for the year ended 31st March 2026

Standalone

( Amount in Lakhs)

Sanjay Kumar

Begani

Digitally signed by Sanjay

Kumar Begani

Date: 2026.05.30 20:12:11

+05'30'

SHREEOSWAL

SEEDS

AND

CHEMICALS

LIMITED

CIN:

L01111MP2017PLC044596

Registered

Office:

"Oswal

House",

Opposite

Balkavibairagi

College,

N

igh

Village

Kanwati,

Neemuch

MP

458441

SRS

E

D

Tel.

+91-7423-297511,

Email

id-

oswalgroup52002@gma\Lcom,

Website-www.oswalseeds.com

—191-7423-29757

%

AMET

T

o

TpSc

002

@gmail.com,

Website-www.oswalseeds.com

Dated:

30t»

May,

2026

To,

The

Secretary

(DCS/Compliance),

Corporate

Relationship

Department,

NATIONAL

STOCK

EXCHANGE

OF

INDIA

LIMITED

Bandra

Kurla

Complex

Mumbai

Subject:

Submission

of

declaration

regarding

unmodified

opinion

of

the

Auditors

on

Annual

Audited

Standalone

and

Consolidated

Financial

Results

of

the

Company

for

the

financial

Year

ended

31st

March,

2026

as

per

second

proviso

to

Regulation

33(3)

(d)

of

SEBI

(LODR)

Regulations,

2015.

REFERENCE:

SHREEOSWAL

SEEDS

AND

CHEMICALS

LIMITED

(NSE

Symbol:

OSWALSEEDS,

ISIN:

INE00IK01029)

Dear

Sir/Madam,

DECLARATION

Pursuant

to

Regulation

33(3)(d)

of

SEBI

(Listing

Obligations

and

Disclosure

Requirements)

Regulations,

2015,

as

amended

from

time

to

time,

the

undersigned

do

hereby

declare

that

in

the

Audit

Report

accompanying

the

Standalone

and

Consolidated

Annual

Financial

Results

of

SHREEOSWAL

SEEDS

AND

CHEMICALS

LIMITED

for

the

financial

year

ended

on

315t

March,

2026,

the

Statutory

Auditor

H.

SAHU

&

COMPANY,

did

not express

any

modified

opinion/audit

qualification

or

other

reservation

and

accordingly,

the

Statement

on

Impact

of

Audit

Qualifications

is

not

required

to

be

given.

Further,

aforesaid

declaraticn

shall

also

be

submitted

in

Integrated

Filing-

Financial

XBRL

within

prescribed

time

limit.

You

are requested

to

please

consider

and

take

on

record

the

same.

Thanking

You,

Yours

faithfully

FOR

SHREEOSWAL

SEEDS

AND

CHEMICALS

LIMITED

Sanjay

Kumar

Begani

(Chairman

and

Managing

Director)

DIN:

07921083

Ashok

Dhakar

CFO

Anjali

Bamboria

(Audit

Committee

Chairperson)

DIN

11061917

H.

Sahu

&

Company

(Auditor

of

the

company)

Chartered

Accountants

FRN:

036476C

CA

Hariom

Sahu

(Proprietor)

Membership

number:

ACA

474571