Chordia Food Products Ltd Directors Report

To,

The Members,

Chordia Food Products Limited

The Directors have pleasure in presenting the 44^th Annual Report together with the Audited Financial Statements of the Company for the Financial Year ended 31^st March, 2026.

1. FINANCIAL RESULTS

The Financial Results for the Financial Year ended 31stMarch, 2026 are briefly given below: -

(Amount in Lakhs)

Particulars	2025-2026	2024-2025
Revenue from Operations & Other Income	482.72	315.11
Profit before Depreciation & Interest	198.04	166.76
Less:- Depreciation	92.43	88.73
Interest/Finance cost	2.36	4.73
Profit before exceptional Item	103.25	73.30
Profit before Tax	103.25	73.30
Current Tax	36.68	29.71
Deferred Tax	(10.93)	(10.83)
Total Tax Expenses	25.75	18.88
Profit after Taxation for the Year	77.50	54.42

2. HIGHLIGHTS OF THE MAJOR EVENTS OCCURRED DURING THE FINANCIAL YEAR UNDER REPORT

There were no major events that occurred during the Financial Year under Report.

3. COMPANYS AFFAIRS, PERFORMANCE AND MANAGEMENT DISCUSSION & ANALYSIS REPORT

Financial and Present Performance

During the Financial Year under review, the Revenue from Operations of the Company was 476.69 Lakhs, as against 314.73 Lakhs of the previous Financial Year which consists of the income from Food Infrastructure Business and Food Business.

The Company has earned a Profit after Tax of 77.50 Lakhs as against the Profit of 54.42 Lakhs in the previous Financial Year.

Management Discussion and Analysis:

(a) Industry Structure, Developments, Opportunities and Outlook:

The Company possesses well-established food processing infrastructure with significant operational capabilities, which can also be leveraged to provide infrastructure support and allied services to nearby food industry participants. The Company intends to maximize the utilization of these facilities to improve operational efficiency, optimize resource deployment, and enhance overall profitability.

The food business of the Company during the financial year 2025-2026 achieved the turnover of 129.15 Lakh out of the newly developed products viz., processed food and vegetables and Makhana.

(b) Internal Control Systems and its Adequacy

The Company has adequate Internal Control Systems to ensure operational efficiency, accuracy and promptness in financial reporting and compliance of various laws and regulations.

The internal control system is supported by the internal audit process. An Internal Auditor has been appointed for this purpose.

The Audit Committee of the Board reviews the Internal Audit Reports and the adequacy and effectiveness of internal controls periodically.

(c) Risks and concerns

The Company has formulated various policies and procedures to face the risks and challenges affecting the Business of the Company. The Company has a Risk Management Policy in place and is being reviewed regularly. Various risks such as financial risk arising out of the operations, increased competition in the sectors/ areas of the Company, business conditions in the markets and other risks have been identified and taken into account while formulating policies.

The Directors get themselves trained and updated on various risks factors. Periodic reviews are also being taken to improve the same.

(d) Material developments in Human Resources / Industrial Relations front, including number of people employed

The main business of the Company is the revenue from Cold Storage and Lease Rental Income. Considering the business activities of the Company, the Human Resources requirement of the Company is less.

The number of employees of the Company as on 31 ^st March, 2026 is 22.

(e) Key financial ratios:

Details of significant changes, in Key Financial Ratios, along with detailed explanation thereof has been given in Note No. 39 under the head Financial Ratio of the Financial Statements for FY 2025-2026.

4. TRANSFER TO RESERVES

The Board has decided to retain the entire amount of Profit notification for the Financial Year 2025-2026 and not to transfer any notification amount to General Reserves.

5. DIVIDEND

To strengthen the long-term Capital needs of the Company, the Directors do not recommend any Dividend on the Equity Shares of the Company for the Financial Year ended 31^st March 2026.

6. CAUTIONARY STATEMENT

Statements in this Report, particularly those which relate to management discussion and analysis, describing the Companys objectives, projections, estimates and expectations, if any, may constitute "forward looking statements" within the meaning of applicable laws and regulations. Actual Results might differ materially from those either expressed or implied.

7. DIRECTORS AND KEY MANAGERIAL PERSONNEL (KMPs) Appointment/Cessation of Directors:

During the Financial Year under Report there was no change in the composition of the Board of Directors of the Company.

Re-Appointment of Directors at the ensuing Annual General

Meeting

Mr. Pradeep Chordia [DIN: 00389681], retires by rotation at the ensuing Annual General Meeting and being eligible, offers himself for re-appointment as a Director of the

Company designated as Chairman & Managing Director.

The necessary resolution for his reappointment as the Director of the Company designated as the Chairman & differential Managing Director of the Company is proposed for the approval of the Members in the ensuing Annual General

Meeting.

Changes in Key Managerial Personnel:

During the Financial Year under Report, there were changes in the KMP of the Company as detailed below: - a) Mrs. Asha Abhijeet Korde resigned as the Company

Secretary and Compliance Officer of the Company w.e.f. 17^th June, 2025.

b) Mr. Vipul Ravindra Gujar was appointed as the Company Secretary and Compliance Officer of the Company w.e.f. 17^th June, 2025.

c) Mrs. Sharvari Sandesh Kadam resigned as Chief Financial Officer (CFO) of the Company w.e.f. 14^th January 2026.

d) Rushikesh Popat Veer was appointed as the Chief Financial Officer (CFO) of the Company w.e.f. 14^th January 2026.

8. PUBLIC DEPOSITS

During the Financial Year 2025-2026, your Company has not accepted any deposit within the meaning of Sections 73 and 74 of the Companies Act, 2013 read together with the Companies (Acceptance of Deposits) Rules, 2014.

The Central Government, Ministry of Corporate Affairs vide dated 22nd January, 2019 read with further dated 30th April, 2019 required the Companies to file return of Deposits or Particulars of Transactions not considered as Deposit. The Company has complied with the . said notification

9. LISTING FEES

The Annual Listing Fees for the Financial Year 2025-2026 as well as Financial Year 2026-2027 have been paid to BSE Limited, where your Companys Shares are listed.

10. HOLDING COMPANIES, SUBSIDIARY COMPANIES AND ASSOCIATE COMPANIES

As on 31^st March, 2026 the Company does not have any

Holding Company, Subsidiary Company and Associate

Company.

11. ANNUAL RETURN

Pursuant to provisions of Section 134 read with Section 92 of the Companies Act, 2013, as amended; copies of Annual Returns filed with the MCA are available at the website of the Company viz. www.chordiafoods.com and the Annual Return for the Financial Year 2024-2025 is available on the website of the Company and on MCA. The draft Annual Return for the Financial Year 2025-2026 is made available on the Companys website and the final version will be uploaded on MCA portal after the conclusion of AGM.

12. CHANGE IN SHARE CAPITAL OF THE COMPANY

The Paid-up Equity Share Capital of the Company as on 31^st March, 2026 was 4,02,82,520/- comprising of 40,28,252 Equity Shares of 10/- each. The Company does not have any shares with Voting Rights or Stock Options or Sweat Equity

Shares.

During the Financial Year under Report, there were no changes in the Authorised Share Capital and Issued,

Subscribed & Paid-up Share Capital of the Company.

13. NUMBER OF MEETINGS OF THE BOARD OF DIRECTORS, COMMITTEE MEETINGS AND GENERAL MEETING

During the Financial Year 2025-2026, Eight (8) Board Meetings, Seven (7) Audit Committee Meetings, Three (3) Nomination and Remuneration Committee meetings, Two (2) Stakeholders Relationship Committee meetings and One (1) General Meeting were convened and held. In addition to that, One (1) separate Independent Directors meeting was convened and held. The meeting of Independent Directors was held on 27th March, 2026. The details of the said Meetings held are given in the Corporate Governance Report.

The intervening gap between the Meetings was within the period prescribed under Companies Act, 2013 and

Regulation 17 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

14. DIRECTORS RESPONSIBILITY STATEMENT

Directors Responsibility Statement prepared pursuant to the provisions of Section 134(5) of the Companies Act, 2013 is furnished below as required under Section 134(3)(c).

Directors state that: -

a) In the preparation of the Annual Accounts for the Financial Year ended 31^st March, 2026 the applicable

Accounting Standards have been followed and there were no material departures; b) Accounting Policies as mentioned in Part B to the Financial Accounts have been selected and applied consistently. Further judgments and estimates have been made that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Company as at 31^st March, 2026 and of the Profit of the Company for the Financial Year ended on that date; c) Proper and sufficient care has been taken for the maintenance of adequate accounting records in accordance with the provisions of the Companies Act, 2013 for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities; d) The Annual Financial Statements have been prepared on a going concern basis; e) Proper internal financial controls were in place and that the financial controls were adequate and were operating and f) Proper systems to ensure compliance with the provisions of all applicable laws were in place and were adequate and operating effectively.

15. DECLARATION BY INDEPENDENT DIRECTORS

All Independent Directors have given Declarations under

Section 149(7) of the Companies Act, 2013, that they meet the criteria of Independence as laid down under Section 149(6) of the Companies Act, 2013 and Regulation 16(1)(b) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

16. AUDITORS AND AUDITORS REPORT A. Statutory Auditors:

In the Annual General Meeting held on 28^th September, 2022, Mr. Sunil Shah, Chartered Accountant, having membership No. 037483 and Peer Review Certificate No.: 015422 was appointed as the Statutory Auditor of the Company for the first term of 5 (Five) Years, to hold office upto the conclusion of the Annual General Meeting of the Company to be held in the year 2027 for the adoption of Accounts for the FY ended 31^st March, 2027.

The Auditors Report to the Shareholders for the Financial Year under review does not contain any qualification, adverse remarks or disclaimers on the Financial Statements of the Company.

No frauds have been reported by the Auditors under Section 143(12) of the Companies Act, 2013 requiring disclosure in Boards Report.

B. Secretarial Auditors:

The shareholders of the Company in their Annual

General Meeting held on 26^th September, 2025 had passed a Resolution for appointment of M/s. Ghatpande

& Ghatpande Associates, Practising Company

Secretaries (having FRN: P2019MH077200 and Peer Review No. 4537/2023) as the Secretarial Auditors of the Company for the first term of 5 (Five) consecutive years commencing from 1st April, 2025 to hold office up to 31^st March, 2030.

The Secretarial Audit Report for the financial year 2025-2026 is annexed herewith as Annexure- I to this

Report.

No Qualifications, adverse remarks or disclaimers are contained in the Secretarial Audit Report.

C. Internal Auditor:

Mr. Nisarg Shah, Chartered Accountant was appointed as an Internal Auditor of the Company as per the provisions of Section 138 of the Companies Act, 2013 for the Financial Year 2025-2026.

He has conducted Internal Audits periodically and submitted his reports to the Audit Committee. His Reports have been reviewed by the Statutory Auditors and the Audit Committee.

D. Cost Auditor:

The provisions of maintenance of cost records as specified by the Central Government under sub-section (1) of Section 148 of the Companies Act, 2013 are not applicable to the Company for the financial year under review and accordingly, the appointment of Cost Auditor and obtaining their Report was not applicable to the

Company.

17. PARTICULARS OF LOANS, GUARANTEES, SECURITIES OR INVESTMENTS UNDER SECTION 186

The Details of Loans, Guarantees and Investments under Section 186 of the Companies Act, 2013 read with Companies (Meeting of Board and its Powers) Rules, 2014 are as follows: a) The Loans and Advances given by the Company pursuant to the provisions of Section 185 & 186 of the Companies Act, are well within the limits prescribed therefor. b) There are no Guarantees or Securities given by

Company in accordance with Section 186 of the Companies Act, 2013 read with Rules issued there under.

c) Details of Investments in Shares made by the Company as on 31^st March, 2026 (including Investments made in the previous years) in quoted and unquoted Shares are as under:-

	(Amt. in Rs. Lakhs)
Sr. No. Name of Entity	Amount as at 31st March, 2026	Amount as at 31st March, 2025
A Quoted	NIL	NIL
B Unquoted
1 1,000 Shares of Rupee Co-op. Bank Ltd. of 50/- each (Previous year 1,000)	0.50	0.50
2 28,410 Shares of Kamal Deep Health Food Foundation of 100/- each (Previous Year 17,310)	28.41	17.31
TOTAL:	28.91	17.81

18. PARTICULARS OF CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES REFERRED IN SUB SECTION (1) OF SECTION 188 OF THE COMPANIES ACT, 2013

Pursuant to provisions of Section 134 of the Companies Act, 2013 read with Rule 8(2) of the Companies (Accounts) Rules 2014, the Particulars of Contracts or Arrangements entered into by the Company with Related Parties have been done at Arms Length and are in the ordinary course of business.

The Policy on Related Party Transactions is available at the website of the Company and the link for the same is https:// chordiafoods.com/wp-content/uploads/2021/04/RELATED-PARTY-TRANSACTIONS-POLICY.pdf

The Particulars of the transactions so entered with Related Parties have been provided in Form No. AOC - 2 attached herewith as Annexure II.

19. MATERIAL CHANGES AND COMMITMENTS BETWEEN THE DATE OF THE BALANCE SHEET AND THE DATE OF REPORT AND SIGNIFICANT/MATERIAL ORDERS PASSED BY THE REGULATORS.

There have been no material changes and commitments affecting the financial position of the Company, that have occurred between the date of Balance Sheet to the date of this Report

20. CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO:

The information on Conservation of Energy, Technology Absorption and Foreign Exchange Earnings and Outgo stipulated under Section 134(3) (m) of the Companies Act, 2013 read with Rule 8 of the Companies (Accounts) Rules, 2014 is as follows

A. Conservation of Energy and Technology Absorption:

a) The Companys operations involve very low energy consumption. Wherever possible energy conservation measures have been implemented and there are no further areas where energy conservation measures can be taken. However, efforts to conserve and optimize the use of Energy through improved Operational methods and other means will continue. b) The Company has no collaborations and is engaged in the business of providing services in connection with Food Infrastructure facilities.

B. Foreign Exchange Earnings and Outgo:

Foreign Exchange Earnings and Outgo during the Financial Year was Nil.

21. NOMINATION AND REMUNERATION POLICY

The Board has on the recommendation of Nomination and Remuneration Committee framed the policy for selection and appointment of Directors, KMPs and Senior Management

Personnel and their remuneration. The same is available on

Companys website on the link https://chordiafoods.com/wp-content/uploads/2021/04/REMUNERATION-POLICY.pdf

22. CORPORATE SOCIAL RESPONSIBILITY (CSR)

The provisions of Section 135 of the Companies Act, 2013 and the Companies (Corporate Social Responsibility Policy) Rules, 2014 in respect of CSR activities are not applicable to the Company. The Company voluntarily also has not undertaken any CSR activity.

23. BOARD EVALUATION

Pursuant to the provisions of the Section 134 (3) (p) of the

Companies Act, 2013, Rules there under and Regulation

17 (10) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 the Board has carried out an annual performance evaluation of its own performance, the Directors individually as well as the evaluation of the working of its Audit, Nomination and Remuneration and other statutory committees. Performance evaluation has been carried out as per the Nomination and Remuneration

Policy available on the Website of the Company.

24. CHANGE IN THE NATURE OF BUSINESS, IF ANY

There is no change in the nature of Business of the Company during the financial year under Report.

25. PARTICULARS OF EMPLOYEES

Particulars of Employees and information pursuant to Rule 5 of Companies (Appointment and Remuneration of

Managerial Personnel) Rules, 2014 is given in Annexure III.

26. COMPOSITION OF COMMITTEES

The Company has constituted Audit Committee, Nomination and Remuneration Committee and Stakeholders

Relationship Committee under the provisions of the Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The same are duly constituted and the details of the same are given in the

Corporate Governance Report annexed to this Report.

27. CASH FLOW STATEMENT

The Cash Flow Statement for the Financial Year ended 31^st March, 2026 is attached to the Financial Statements.

28. ENVIRONMENTAL, SOCIAL AND GOVERNANCE [ESG]

The Company at present is engaged in the Business of providing Infrastructure facilities mainly for Food Industry and manufacturing of processed food, vegetable and

Makhana.

The Company is committed to doing business in a responsible and sustainable manner with the highest standards of integrity. The Company is focused on achieving the ESG causes with initiatives like responsible usage of energy & water, control of pollution, effective plastic and paper waste management, protection of human rights and employees rights, engagement with the stakeholders, and social welfare.

The Company in its course of Business undertakes the best Corporate Practices and strongly believes in complete transparency to its stakeholders.

29. CORPORATE GOVERNANCE

At present the Company is not fulfilling the two criterias of Equity Share Capital and Net Worth after Demerger of Food Division into Aveer Foods Limited and as such, the Corporate

Governance provisions are actually not applicable to the

Company. However, as per second proviso to Regulation 15(2)(a) of the LODR, the Companies to which the provisions of Corporate Governance were applicable shall continue to remain applicable for a period of three consecutive financial years. Accordingly, the Corporate Governance Report is furnished and is attached as Annexure IV. The said compliance was applicable to the Company till the financial year ended 31^st March, 2026.

A Certificate of the CEO/Managing Director and CFO of the Company in terms of Listing Regulations, inter-alia, confirming the correctness of the Financial Statements and Cash Flow Statements, adequacy of the internal control measures and reporting of matters to the Audit Committee, forms part of the Annual Report.

30. VIGIL MECHANISM/WHISTLE BLOWER POLICY

Pursuant to the provisions of Section 177(9) of the Act, read with Rule 7 of the Companies (Meetings of Board and its Powers) Rules, 2014 and Regulation 22 of the SEBI (LODR) Regulations, 2015 and in accordance with the requirements of SEBI (Prohibition of Insider Trading) Regulations, 2015, the Board of Directors had approved the Policy on Vigil Mechanism / Whistle Blower and the same is available on the Companys website.

31. DISCLOSURE UNDER THE SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION & REDRESSAL) ACT, 2013

During the Financial Year under Report the Company has in place Anti-sexual Harassment Policy and also complied with the provisions of Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 and constituted an Internal Complaints Committee to ensure protection against sexual harassment of women at workplace and for the prevention and redressal of complaints of sexual harassment at all the administrative units and offices. During the Financial Year under Report, there was no instance of Sexual Harassment of Women at Workplace. The same is detailed in the table below:

Number of complaints filed during F.Y. 2025-2026	NIL
Number of complaints disposed of during F.Y. 2025- 2026	NIL
Number of complaints pending for more than 90 days	NA

32. COMPLIANCE WITH THE PROVISIONS OF THE MATERNITY BENEFIT ACT, 1961

The Board of Directors of the Company do hereby confirm and declare that the Company is in compliance with the provisions of the Maternity Benefit Act, 1961 and that the maternity leave benefits, workplace facilities and related provisions are duly followed.

33. SECRETARIAL STANDARDS

During the Financial Year under Report, the Company has complied with all applicable mandatory Secretarial Standards issued by Institute of Company Secretaries of India, and approved by the Central Government u/s 118(10) of the

Companies Act, 2013.

34. STATEMENT REGARDING INDEPENDENT DIRECTORS

The Board of Directors is of the opinion that the Independent Directors of the Company holds the highest standards of integrity and possess necessary expertise and experience including proficiency in the field in which the Company operates.

35. PROCEEDINGS UNDER THE INSOLVENCY AND BANKRUPTCY CODE, 2016 [IBC]

There is no application made by the Company under the

Insolvency and Bankruptcy Code, 2016 (31 of 2016) [IBC] nor there are any proceeding pending under IBC.

36. DETAILS OF VALUATION DONE BY THE COMPANY

IN TERMS OF RULE 8(5)(xii) OF THE COMPANIES

(ACCOUNTS) RULES, 2014

This Clause is Not Applicable to the Company.

37. DEMATERIALISATION OF EQUITY SHARES

The Company has obtained ISIN from both NSDL and CDSL Depositories and the same is INE975C01011. As on 31^st March, 2026 the shareholders holding 37,65,431

Equity Shares i.e. 93.48% of the Capital have already Dematerialized their shareholding. The shareholders who still hold shares in physical form are once again requested to get their shares dematerialized. Meanwhile, as per SEBI Circular No. SEBI/ HO/ MIRSD/ DOP1/ CIR/ P/ 2018/73 dated 20^th April, 2018 the Shareholders holding Shares in

Physical Form are required to submit their copies of PAN Card and Bank Account details and contact details like Email ID, Mobile No., etc., to the Registrar & Share Transfer Agents Satellite Corporate Services Private Limited at the earliest. Please note that no transfer of Shares is allowed in Physical Form.

38. SHARE TRANSFER SYSTEM

Pursuant to Regulation 40(1) of the SEBI (LODR) Regulations, 2015 as amended from time to time, transfer, transmission and transposition of securities shall be effected only in dematerialized form.

Pursuant to the SEBI Master Circular No. HO/38/13/ (4)2026-MIRSD-POD/I/4298/2026 dated 6 February, 2026, it is mandatory for the Company to issue shares only in demat form while processing investor service requests certificate, viz. issue of duplicate securities claim from Unclaimed Suspense Account, renewal / exchange of securities endorsement, sub-division / splitting of securities certificates consolidation of securities / folios, transmission and transposition. Further, SEBI has substituted the earlier requirement of issuance of a physical Letter of Confirmation (LOC) in lieu of duplicate share certificates, and the Company / the R & T Agent are now required to directly credit the shares to the demat account in lieu of the share certificate while processing any of the aforesaid investor service requests.

The Form ISR-4 for Investors Service Requests, is available on the website of the Company and can be downloaded from the website of the Company from https://www.chordiafoods. com/index.php/investors-information/

If a shareholder fails to submit the dematerialization request within the prescribed timelines, then the Company shall credit those shares in the Suspense Escrow Demat Account held by the Company. Shareholders can claim these shares transferred to the Suspense Escrow Demat Account on submission of the necessary documents.

Pursuant to SEBI Circular No. SEBI/HO/MIRSD/MIRSD-PoD/P/CIR/2025/97 dated 2^nd July, 2025, a special window was made available from 7^th July, 2025 to 6^th January, 2026 for re-lodgment of transfer requests pertaining to physical shares, where transfer deeds had been lodged prior to 1^st April, 2019 and such requests had been rejected, returned, or deficiencies remained unprocessed due to in documentation or other procedural requirements.

Further, the facility has been extended vide SEBI Circular No. HO/38/13/11(2)2026-MIRSDPOD/I/3750/2026 dated 30^th January, 2026 whereby a special window has been made available from 5th February, 2026 to 4th February, 2027 for the transfer and dematerialization of physical securities relating to transactions executed prior to 1^st April 2019. certificates Members holding physical share and intending to avail themselves of the aforesaid facility are advised to contact the Companys Registrar and Share Transfer Agent (R & T Agent) for details regarding the prescribed procedure, documentation requirements, and timelines. Members are encouraged to submit their requests well before the expiry of the applicable window to facilitate timely processing.

Members may also refer to the relevant SEBI circulars and the Companys website for further details in this regard.

- Generating awareness on the Dispute Resolution Mechanism:

Pursuant to SEBI Letter No. SEBI/HO/ OIAE/2023/03391 dated 27^th January 2023, the R & T Agent sent communications to the members on 14^th February 2023, via both Email and SMS, in accordance with SEBIs directions regarding "Generating Awareness on Availability of Dispute Resolution Mechanism."

The said mechanism has also been made available on the

Companys website at https://www.chordiafoods.com/index. php/investors-information/

As per SEBI Circular No. SEBI/HO/OIAE/OIAE_IAD1/P/

CIR/2023/131 dated 31^st July 2023, a common Online

Dispute Resolution Portal (ODR Portal) has been established for investors to facilitate online conciliation and arbitration of disputes related to securities. Investors can now opt for arbitration with the Stock Exchanges, in case of any dispute against the Company or its R & T Agent regarding delays or defaults in processing investor service requests.

This is in addition to the existing SCORES system, where investors initially lodge their complaints or grievances against the Company. If an investor is not satisfied with the resolution provided by the Company, R & T Agent, or SCORES, they may initiate the Online Dispute Resolution process through the ODR Portal at https://smartodr.in/ login.

- KYC compliance:

Pursuant to SEBI Circular No. SEBI/HO/MIRSD/ MIRSD-

PoD-1/P/CIR/2023/37 dated 16^th March 2023, all listed companies are mandated to record the PAN, nomination, and KYC details of all members, as well as the bank account details of the first holder.

We request you to submit the requisite Investor Service Request Form(s) along with the required supporting documents at the earliest. The relevant formats for Nomination and Updation of KYC details viz; Forms ISR -1, ISR-2, ISR-3, SH-13, SH-14 and SEBI circular are available on the R & T Agent website https://www.satellitecorporate. com/Write%20up%20on%20KYC.pdf for KYC and on the website of the Company at www.chordiafoods.com.

39. ANTI-CORRUPTION INITIATIVES

The Company has established several policies to prevent corruption within the organisation. These are suitably integrated with the business operations. The Company also has adequate disclosure practices with regard to anti-corruption activities.

40. CREDIT RATING

The Company has neither issued any debt instruments nor undertaken any fixed deposit programme or any scheme or proposal involving mobilisation of funds, whether in India or abroad and as on the close of the financial year under Report, there are no secured and unsecured credit facilities availed by the Company. Accordingly, the Company is not required to obtain Credit Rating.

41. OTHER DISCLOSURES

i) There is no change in the nature of business of the Company during Financial Year 2025-2026. ii) The Managing Director and the Whole-Time Director(s) of the Company, as per the terms of appointment, do not draw any commission or remuneration. The Company does not have any Subsidiary Companies and hence, drawing the remuneration/commission from Subsidiary

Companies is not applicable. iii) The Company has not accepted any public deposits under Chapter V of the Act read with the Companies (Acceptance of Deposits) Rules, 2014 during Financial Year 2025-2026.

iv) The securities of the Company were not suspended from trading during the year under review on account of corporate actions or otherwise.

v) There was no revision to the financial statements and Directors Report of the Company during the year under review.

vi) Details as prescribed under Section 134 of the Act and rules made thereunder, applicable to the Company, have been given in this Report, wherever applicable.

42. APPRECIATION

Your Directors wish to place on record their sincere appreciation of the continued support from the Companys Shareholders, Bankers, valued Customers, Distributors and Suppliers of the Company.

The Directors are also thankful to the officials of the Government of India, State Governments, Local Authorities for their continued help and timely assistance extended to the Company.