Integrated Filing (Finance) Ind AS

AKASH AGRO INDUSTRIES LIMITED

General Information
BSE Scrip code	000000
NSE Symbol*	000000
MSEI Symbol *	AKASHAGRO
ISIN*	INE593G01011
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Date of board meeting when results were approved	30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	20-05-2026
Description of presentation currency	INR
Level of rounding	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	EDIBLE OIL MANUFACTURING AND MARKETING
Start date of board meeting	30-05-2026
Start time of board meeting	17:30:00
End date of board meeting	30-05-2026
End time of board meeting	18:30:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Statement on impact of audit qualification
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank's staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
(III) Whether the company is a 'high value debt listed entity' according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	31-03-2025
Indicate Company website link for updated RPT policy of the Company	www.akash-agro.in
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	Textual Information(1)

Amount in (Lakhs)

Financial Results - Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	15,648.25	55,822.86
	Other income	2.71	2.71
	Total income	15,650.96	55,825.57
2	Expenses
(a)	Cost of materials consumed	14,012.41	50,313.91
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	41.03	132.93
(d)	Employee benefit expense	112.20	399.38
(e)	Finance costs	18.01	88.88
(f)	Depreciation, depletion and amortisation expense	45.62	74.38
(g)	Other Expenses
1	Other Expenses	1,536.43	4,429.56
	Total other expenses	1,536.43	4,429.56
	Total expenses	15,592.40	55,439.04
3	Total profit before exceptional items and tax	58.56	386.53
4	Exceptional items	76.07	76.07
5	Total profit before tax	17.51	310.46
6	Tax expense
7	Current tax	102.30	102.30
8	Deferred tax	5.02	5.02
9	Total tax expenses	97.28	97.28
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0.00	0.00
11	Net Profit Loss for the period from continuing operations	114.79	213.18
12	Profit (loss) from discontinued operations before tax	0.00	0.00
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.00	0.00
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.00	0.00
16	Total profit (loss) for period	114.79	213.18
17	Other comprehensive income net of taxes	0.00	0.00
18	Total Comprehensive Income for the period	114.79	213.18
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	2.81	40.91
	Face value of equity share capital	409.07	409.07
22	Reserves excluding revaluation reserve		4,041.25
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-2.81	5.21
	Diluted earnings (loss) per share from continuing operations	-2.81	5.21
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	-2.81	5.21
	Diluted earnings (loss) per share from continuing and discontinued operations	-2.81	5.21
24	Debt equity ratio	0.19%	0.19%
25	Debt service coverage ratio	0.28%	0.28%
26	Interest service coverage ratio	4.79%	4.79%
27	Remarks for debt equity ratio
28	Remarks for debt service coverage ratio
29	Remarks for interest service coverage ratio
30	Disclosure of notes on financial results

Amount in (Lakhs)

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
No records available
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss
3	Amount of items that will be reclassified to profit and loss
No records available
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income

Amount in (Lakhs)

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	393.90
	Capital work-in-progress	0.00
	Investment property	225.46
	Goodwill	0.00
	Other intangible assets	0.00
	Intangible assets under development	0.00
	Biological assets other than bearer plants	0.00
	Investments accounted for using equity method	0.00
	Non-current financial assets
	Non-current investments	75.15
	Trade receivables, non-current	0.00
	Loans, non-current	86.28
	Other non-current financial assets
	Total of other non-current financial assets
	Total non-current financial assets	161.43
	Deferred tax assets (net)	21.00
	Other financial assets
	Total of other non-current assets
	Total non-current assets	801.79
2	Current assets
	Inventories	2,469.27
	Current financial asset
	Current investments	5.47
	Trade receivables, current	1,836.80
	Cash and cash equivalents	125.24
	Bank balance other than cash and cash equivalents	2.96
	Loans, current	1,588.78
	Other current financial assets
	Total of Other current financial assets
	Total current financial assets	3,559.25
	Current tax assets (net)
	Other current assets
	Total of other current assets
	Total current assets	6,028.52
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	6,830.31
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	409.07
	Other equity	4,041.25
	Total equity attributable to owners of parent	4,450.32
	Non controlling interest
	Total equity	4,450.32
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	774.50
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0.00
	Total Trade payable	0.00
	Other non-current financial liabilities
	Total of other non-current financial liabilities
	Total non-current financial liabilities	774.50
	Provisions, non-current	0.00
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total of other non-current liabilities
	Total non-current liabilities	774.50
	Current liabilities
	Current financial liabilities
	Borrowings, current	604.22
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	792.73
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0.00
	Total Trade payable	792.73
	Other current financial liabilities
	Total of other current financial liabilities
	Total current financial liabilities	1,396.95
	Other current liabilities
	Total of other current liabilities
	Provisions, current	79.68
	Current tax liabilities (Net)	128.86
	Deferred government grants, Current
	Total current liabilities	1,605.49
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	2,379.99
	Total equity and liabilites	6,830.31
	Disclosure of notes on assets and liabilities

Amount in (Lakhs)

Cash flow statement indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	310.46
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	0.00
	Adjustments for decrease (increase) in inventories	213.42
	Adjustments for decrease (increase) in trade receivables, current	114.51
	Adjustments for decrease (increase) in trade receivables, non-current	0.00
	Adjustments for decrease (increase) in other current assets	122.88
	Adjustments for decrease (increase) in other non-current assets	0.00
	Adjustments for other financial assets, non-current	0.00
	Adjustments for other financial assets, current	0.00
	Adjustments for other bank balances	0.00
	Adjustments for increase (decrease) in trade payables, current	225.72
	Adjustments for increase (decrease) in trade payables, non-current	0.00
	Adjustments for increase (decrease) in other current liabilities	13.84
	Adjustments for increase (decrease) in other non-current liabilities	0.00
	Adjustments for depreciation and amortisation expense	74.38
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0.00
	Adjustments for provisions, current	0.31
	Adjustments for provisions, non-current	0.00
	Adjustments for other financial liabilities, current	0.00
	Adjustments for other financial liabilities, non-current	0.00
	Adjustments for unrealised foreign exchange losses gains	0.00
	Adjustments for dividend income	0.00
	Adjustments for interest income	0.00
	Adjustments for share-based payments	0.00
	Adjustments for fair value losses (gains)	0.00
	Adjustments for undistributed profits of associates	0.00
	Other adjustments for which cash effects are investing or financing cash flow	0.00
	Other adjustments to reconcile profit (loss)	0.00
	Other adjustments for non-cash items	76.07
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0.00
	Total adjustments for reconcile profit (loss)	167.91
	Net cash flows from (used in) operations	478.37
	Dividends received	0.00
	Interest paid	83.84
	Interest received	0.00
	Income taxes paid (refund)	102.30
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) operating activities	292.23
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0.00
	Cash flows used in obtaining control of subsidiaries or other businesses	0.00
	Other cash receipts from sales of equity or debt instruments of other entities	0.00
	Other cash payments to acquire equity or debt instruments of other entities	0.00
	Other cash receipts from sales of interests in joint ventures	0.00
	Other cash payments to acquire interests in joint ventures	0.00
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0.00
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0.00
	Proceeds from sales of property, plant and equipment	193.30
	Purchase of property, plant and equipment	8.40
	Proceeds from sales of investment property	0.00
	Purchase of investment property	0.00
	Proceeds from sales of intangible assets	0.00
	Purchase of intangible assets	0.00
	Proceeds from sales of intangible assets under development	0.00
	Purchase of intangible assets under development	0.00
	Proceeds from sales of goodwill	0.00
	Purchase of goodwill	0.00
	Proceeds from biological assets other than bearer plants	0.00
	Purchase of biological assets other than bearer plants	0.00
	Proceeds from government grants	0.00
	Proceeds from sales of other long-term assets	0.00
	Purchase of other long-term assets	0.00
	Cash advances and loans made to other parties	0.00
	Cash receipts from repayment of advances and loans made to other parties	0.00
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0.00
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0.00
	Dividends received	0.00
	Interest received	2.71
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) investing activities	187.61
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0.00
	Payments from changes in ownership interests in subsidiaries	0.00
	Proceeds from issuing shares	0.00
	Proceeds from issuing other equity instruments	0.00
	Payments to acquire or redeem entity's shares	0.00
	Payments of other equity instruments	0.00
	Proceeds from exercise of stock options	0.00
	Proceeds from issuing debentures notes bonds etc	0.00
	Proceeds from borrowings	2.64
	Repayments of borrowings	488.31
	Payments of lease liabilities	0.00
	Dividends paid	0.00
	Interest paid	0.00
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) financing activities	485.67
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	5.83
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0.00
	Net increase (decrease) in cash and cash equivalents	5.83
	Cash and cash equivalents cash flow statement at beginning of period	134.03
	Cash and cash equivalents cash flow statement at end of period	128.20

Amount in (Lakhs)

Details of Impact of Audit Qualification
Whether results are audited or unaudited			Audited
Declaration of unmodified opinion or statement on impact of audit qualification			Statement on impact of audit qualification
Auditor's opinion			Qualified opinion
Declaration pursuant to Regulation 33(3)(d) of SEBI(LODR) Regulation, 2015:The company declares that its Statutory Auditor / s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr.No	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	ASHOK J GIDWANI AND ASSOCIATES	Yes	31-07-2025
2

Amount in (Lakhs)

Financial details
Sr.	Particulars	Audited Figures (as reported before adjusting for qualifications)	Adjusted Figures (audited figures after adjusting for qualifications)
1	Turnover / Total income	55,825.57	55,825.57
2	Total Expenditure	55,439.03	55,439.03
3	Net Profit/(Loss)	310.46	310.46
4	Earnings Per Share	5.21	5.21
5	Total Assets	6,830.31	6,830.31
6	Total Liabilities	6,830.31	6,830.31
7	Net Worth	4,450.32	4,450.32


Audit qualification
Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors Comments on (i) or (ii) above
1	Textual Information(1)	Disclaimer of opinion	Repetitive	Textual Information(2)	Textual Information(3)	Textual Information(4)	Textual Information(5)
2	Textual Information(6)	Qualified opinion	Repetitive	Textual Information(7)	Textual Information(8)	Textual Information(9)	Textual Information(10)
3	Textual Information(11)	Disclaimer of opinion	Repetitive	Textual Information(12)	Textual Information(13)	Textual Information(14)	Textual Information(15)
4	Textual Information(16)	Qualified opinion	Repetitive	Textual Information(17)	Textual Information(18)	Textual Information(19)	Textual Information(20)
5	Textual Information(21)	Qualified opinion	Repetitive	Textual Information(22)	Textual Information(23)	Textual Information(24)	Textual Information(25)
6	Textual Information(26)	Disclaimer of opinion	Repetitive	Textual Information(27)	Textual Information(28)	Textual Information(29)	Textual Information(30)
7	Textual Information(31)	Qualified opinion	Repetitive	Textual Information(32)	Textual Information(33)	Textual Information(34)	Textual Information(35)
8	Textual Information(36)	Disclaimer of opinion	Repetitive	Textual Information(37)	Textual Information(38)	Textual Information(39)	Textual Information(40)
9	Textual Information(41)	Qualified opinion	Repetitive	Textual Information(42)	Textual Information(43)	Textual Information(44)	Textual Information(45)
10	Textual Information(46)	Disclaimer of opinion	Whether appeared first time	Textual Information(47)	Textual Information(48)	Textual Information(49)	Textual Information(50)

Text Block

Textual Information(1)	(1) Goods and Service Tax: Good and Service Tax Input Credit shown in financial statements is subject to reconciliation of Cash Ledger / Credit Ledger with Books of accounts maintained by Company
Textual Information(2)	NOT QUANTIFIED
Textual Information(3)	THIS IS ONLY AN INFORMATIVE AND NORMAL AS GST CREDIT IN LEDGER IS ALWAYS SUBJECT TO RECONCILIATION
Textual Information(4)	THIS IS A ROUTINE OBSERVATION CAN NOT BE QUANTIFIED
Textual Information(5)	GIVEN DETAILS IN AUDITORS REPORT
Textual Information(6)	(2) Gratuity: Company is not providing Gratuity as per provision of Gratuity Act but same is worked out in the year of claim.
Textual Information(7)	CAN NOT BE QUANTIFIED BY AUDITORS AS THEY ARE NOT ACTUARY AND COMPANY HAS VERY LIMITED EMPLOYEES OF LESS THAN 20 WHO ARE ELIGIBLE FOR THIS BENEFIT. THE COMPANY PAYS GRATUITY AT THE TIME EMPLOYEE GET RETIRED OR LEAVE THE JOB AND ACCOUNT SUCH BENEFIT ON CASH BASIS
Textual Information(8)	CAN NOT BE ESTIMATED LIABILITIES
Textual Information(9)	THE GRATUITY PAYMENT IS BEING VERY SMALL AMOUNT IS BEING ACCOUNTED FOR ON CASH BASIS
Textual Information(10)	NOT QUANFIED BY AUDITORS AS COMPANY ACCOUNTS THIS BENEFIT ONLY ON CASH BASIS AND THERE ARE NO EVENTS OF PAYMENT OF GRATUITY EVERY YEAR IN THE COMPANY
Textual Information(11)	(3) Audit Trail: Company has maintained Data on Software which contain facility of edit log but edit log is not preserved for F.Y.2024-25
Textual Information(12)	THIS IS ONLY AN INFORMATIVE OBSERVATION
Textual Information(13)	THIS INFORMATION CAN NOT HAVE ANY FINANCIAL IMPLICATION
Textual Information(14)	THIS INFORMATION CAN NOT HAVE ANY FINANCIAL IMPLICATION
Textual Information(15)	THIS INFORMATION CAN NOT HAVE ANY FINANCIAL IMPLICATION
Textual Information(16)	(4) Contingent liability of litigation with FSSAI: Company has not worked out Contingent liability towards litigation with FSSAI. Only Rs. 10 Lakh deposited in F.Y.2022-23 are kept in asset as advance till disposal of litigation.
Textual Information(17)	(4) Contingent liability of litigation with FSSAI: Company has not worked out Contingent liability towards litigation with FSSAI. Only Rs. 10 Lakh deposited in F.Y.2022-23 are kept in asset as advance till disposal of litigation.
Textual Information(18)	THIS IS A CONTINGENT LIABILITIES AND DEPEND UPON THE LEGAL JUDGEMENT CAN NOT BE ESTIMATED HENCE NOT PROVIDED FOR
Textual Information(19)	THIS IS A CONTINGENT LIABILITIES AND DEPEND UPON LEGAL JUDGEMENT, CAN NOT BE QUANFITIED AND ACCOUNTED FOR
Textual Information(20)	THIS IS A CONTINGENT LIABILITIES CAN NOT BE QUANTIFIED AND DEPEND UPON LEGAL JUDGEMENT CAN NOT BE ACCOUNTED FOR
Textual Information(21)	(5) Contingent liability of Income Tax Company has not worked out Contingent liability towards Income Tax Assessments which are pending at appeal stage for F.Y.2015-16, F.Y.2016-17 and F.Y. 2018-19.
Textual Information(22)	(5) Contingent liability of Income Tax Company has not worked out Contingent liability towards Income Tax Assessments which are pending at appeal stage for F.Y.2015-16, F.Y.2016-17 and F.Y. 2018-19.
Textual Information(23)	THIS IS A CONTINGENT LIABILITY ONLY
Textual Information(24)	THIS IS A CONTINGENT LIABILITY ONLY
Textual Information(25)	THIS IS A CONTINGENT LIABILITY
Textual Information(26)	(6) MSME Act: Company has not maintained separate record of transactions made with suppliers/creditors covered under MSME Act. Due to this Compliance of filing of return under companies Act, 2013 and disallowance of unpaid payment as per section 43(b)(h) of Income Tax Act,1961 may increase liability in the form of Fees/Tax/Penalties etc.
Textual Information(27)	(6) MSME Act: Company has not maintained separate record of transactions made with suppliers/creditors covered under MSME Act. Due to this Compliance of filing of return under companies Act, 2013 and disallowance of unpaid payment as per section 43(b)(h) of Income Tax Act,1961 may increase liability in the form of Fees/Tax/Penalties etc.
Textual Information(28)	THIS IS ONLY AN INFORMATIVE OBSERVATION
Textual Information(29)	THIS IS ONLY AN INFORMATIVE OBSERVATION OF AUDITORS
Textual Information(30)	THE COMPANY DOES NOT HAVE REGISTERED MSME SUPPLIERS AS PER MANAGEMENT HOWEVER THIS OBSERVATION IS MADE ON PRECAUTIONARY BASIS AS IN FUTURE ANY CLAIM MAY ARISE IF ANY SUPPLIER HAPPENS TO BE A MSME SUPPLIER AND FILE ANY COMPLAINTS FOR DELAYED PAYMENTS BEFORE ANY REGULATORY AUTHORITIES
Textual Information(31)	(7) Related Party Transaction: Company has taken as well as given loan to Directors their spouse and concern in which Directors are interested and compliance towards Companies Act 2013 is not fully complied with.
Textual Information(32)	THIS IS VERY OLD TRANSACTION AND SHOWN IN RELATED PARTY TRANSACTIONS
Textual Information(33)	THIS IS VERY OLD TRANSACTIONS AND ARE SHOWN IN RELATED PARTY TRANSACTIONS
Textual Information(34)	THIS IS VERY OLD TRANSACTIONS AND SHOWN IN RELATED PARTY TRANSACTIONS
Textual Information(35)	THE COMPANY IS YET TO MAKE RECOVERY OF DUES FROM DIRECTORS/ AND THEIR RELATIVES
Textual Information(36)	(8) MSME RECORD MAINTENANCE: As required By Company Act regarding detail of holding registration of MSME by suppliers as well as Creditors for Expenses Supplying Material and/or service, it was informed to us that inspite of repeated reminder of furnishing MSME registration particulars are not furnished by concern parties hence the same detail is not maintained by Company.
Textual Information(37)	THIS IS INFORMATIVE ONLY
Textual Information(38)	THIS IS ONLY INFORMATIVE
Textual Information(39)	THIS IS ONLY AND INFORMATIVE OBSERVATION
Textual Information(40)	THIS IS GIVE FOR INFORMATION PURPOSE ONLY
Textual Information(41)	(9) GOOD AND SERVICE TAX INVERTED RATE REFUND CLAIM: During the year Companys case of refund is yet not decided, hence, the same is shown as IPUT CREDIT, in the Balance Sheet at the end of financial year. As per GST Portal Credit Ledger Balance available in GST credit ledger at the end of the financial year is of Rs.10,43,21,565/-. However, the same is not matching with Balance shown in Books of Accounts of Rs. 11,56,83,698.68 as a result there is a net excess credit of input credits in Books of Accounts of Rs. 1,13,62,133.68. This excess input credit is subject to reconciliation and bifurcation of eligible and ineligible input credits. Management has to take suitable action to resolve the difference and reconcile the Books Input credit balance with GST Credit Ledger.
Textual Information(42)	The Excess credit of GST Ledger shown in Balance sheet may be reduced after reconciliation and as a result the Loans and Advances (Financial) may be reduced in the Balance sheet. However, it will not have effect on profitability.
Textual Information(43)	The Excess credit of GST Ledger shown in Balance sheet may be reduced after reconciliation and as a result the Loans and Advances (Financial) may be reduced in the Balance sheet. However, it will not have effect on profitability.
Textual Information(44)	The Excess credit of GST Ledger shown in Balance sheet may be reduced after reconciliation and as a result the Loans and Advances (Financial) may be reduced in the Balance sheet. However, it will not have effect on profitability.
Textual Information(45)	EXPLANATION GIVEN BY MANAGEMENT
Textual Information(46)	(10) SALE OF PLANT AND MACHINERY: During the year Company has sold Plant and Machinery of refining plant and loss on sale of fixed assets is booked in the books amounting to Rs. 76,07,092/- Due to this sale of plant and machinery Fixed Assets as well as Fixed Assets Depreciation block reduce TO Rs.10,01,26,661/- And Rs.7,31,89,089/- Respectively.
Textual Information(47)	THIS IS INFORMATIVE AND QUANTIFIED BY AUDITORS AND ALSO ACCOUNTED FOR IN BOOKS
Textual Information(48)	THIS IS INFORMATIVE AND QUANTIFIED BY AUDITORS AND ALSO ACCOUNTED FOR IN BOOKS
Textual Information(49)	THIS IS INFORMATIVE AND QUANTIFIED BY AUDITORS AND ALSO ACCOUNTED FOR IN BOOKS
Textual Information(50)	THIS IS AN EXTRA ORDINARY ITEM AND ACCOUNTED FOR ACCORDINGLY IN BOOKS

Signatories details
Name of CEO / Managing director	MANISH GIRISHBHAI PATEL
Name of CFO	FALGUN GIRISHBHAI PATEL
Name of audit committee chairman	JAY DEEPAK PATEL
Name of statutory auditor	ASHOK J GIDWANI AND ASSOCIATES
Name of other signatory, if any, with designation	RAJENDRA BABULAL SHAH
Place	AHMEDABAD
Date	30-05-2026

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
													Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Sr. No.	Details of the party (listed entity /subsidiary) entering into the transaction	Details of the counterparty		Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of the related party transaction ratified by the audit committee	Date of Audit Committee Meeting where the ratification was approved	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction		In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments				Details of the loans, inter-corporate deposits, advances or investments
Sr. No.	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Cost	Tenure	Nature (loan/ advance/ intercorporate deposit/ investment)	Interest Rate (%)	Tenure	Secured/ unsecured	Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)	Notes
1	AKASH AGRO INDUSTRIES LIMITED	MANISH GIRISHBHAI PATEL	DIRECTOR	Remuneration		42.00	APPROVED	42.00	30-05-2025	42.00	4.89
2	AKASH AGRO INDUSTRIES LIMITED	FALGUN GIRISHBHAI PATEL	DIRECTOR	Remuneration		42.00	APPROVED	42.00	30-05-2025	42.00	4.89
3	AKASH AGRO INDUSTRIES LIMITED	RAJENDRABABULAL SHAH	DIRECTOR	Remuneration		36.00	APPROVED	36.00	30-05-2025	36.00	4.24
4	AKASH AGRO INDUSTRIES LIMITED	FALGUN GIRISHBHAI PATEL	DIRECTOR	Loan		0.00	APPROVED	0.00	30-05-2025	0.00	166.00		Loan		0.00%	0						Textual Information(1)
5	AKASH AGRO INDUSTRIES LIMITED	MANISH GIRISHBHAI PATEL	DIRECTOR	Advance		0.00	APPROVED	0.00	30-05-2025	0.00	15.90		Loan		0.00%	0						Textual Information(2)
6	AKASH AGRO INDUSTRIES LIMITED	MANISH GIRISHBHAI PATEL	DIRECTOR	Loan		0.00	APPROVED	0.00	30-05-2025	0.00	135.00		Loan		0.00%	0						Textual Information(3)
7	AKASH AGRO INDUSTRIES LIMITED	RAJENDRABABULAL SHAH	DIRECTOR	Loan		0.00	APPROVED	0.00	30-05-2025	0.00	126.50		Loan		0.00%	0						Textual Information(4)
8	AKASH AGRO INDUSTRIES LIMITED	BINAL MANISH PATEL	DIRECTOR SPOUSE	Loan		0.00	APPROVED	0.00	30-05-2025	0.00	90.00		Loan		0.00%	0						Textual Information(5)
9	AKASH AGRO INDUSTRIES LIMITED	JESALBEN GALGUNBHAI PATEL	DIRECTOR SPOUSE	Loan		0.00	APPROVED	0.00	30-05-2025	0.00	107.00		Loan		0.00%	0						Textual Information(6)
10	AKASH AGRO INDUSTRIES LIMITED	JINCY MANISH PATEL	DIRECTOR DAUGHTER	Loan		0.00	APPROVED	0.00	30-05-2025	0.00	50.00		Loan		0.00%	0						Textual Information(7)
11	AKASH AGRO INDUSTRIES LIMITED	RAJENDRABABULAL SHAH	DIRECTOR	Loan		0.00	APPROVED	0.00	30-05-2025	0.00	126.50		Loan		0.00%	0						Textual Information(8)
12	AKASH AGRO INDUSTRIES LIMITED	RITA RAJENDRA SHAH	DIRECTOR SPOUSE	Loan		0.00	APPROVED	0.00	30-05-2025	0.00	100.00		Loan		0.00%	0						Textual Information(9)
13	AKASH AGRO INDUSTRIES LIMITED	SHREE PROTEINS PRIVATE LIMITED	ASSOCIATE CONCERN	Advance		0.00	APPROVED	0.00	30-05-2025	0.00	91.70		Loan		0.00%	0						Textual Information(10)
14	AKASH AGRO INDUSTRIES LIMITED	AKASH AGRO INDUSTRIES	ASSOCIATE CONCERN	Advance		0.25	APPROVED	0.25	30-05-2025	0.25	1.71		Loan		0.00%	0						Textual Information(11)
Total value of transaction during the reporting period										120.25