Advanced Enzyme Technologies Limited — Interim / Quarterly Report 2026

Aug 2, 2025

August 02, 2025

BSE Limited P. J. Towers, Dalal Street, Mumbai- 400 001

National Stock Exchange of India Limited Exchange Plaza, Plot No. C/1, G Block, Bandra-Kurla Complex, Bandra (E) Mumbai- 400 051

Scrip Code-540025

Trading Symbol-ADVENZYMES

Dear Sir,

Subject: Outcome of Board Meeting held on August 02, 2025. Ref: ISIN: INE837H01020

With reference to the notice of Board Meeting dated July 25, 2025, we hereby inform that the Board of Directors at its Meeting held on August 02, 2025 (commenced at 11.10 a.m. and concluded at 11.40 a.m.) has inter alia , transacted the following business:  Approved the Un-audited Financial Results (Standalone and Consolidated) of the Company for the quarter ended June 30, 2025.

• Approved an investment of ₹ 10 million in the Equity Shares of Advanced Nutrazyme Private Limited, an existing Wholly Owned Subsidiary.

In view of the aforesaid, we are enclosing the following:

• Annexure I - Unaudited Financial Results (Standalone & Consolidated) for the quarter ended June 30, 2025 along with the Limited Review report issued by MSKA & Associates, Statutory Auditors of the Company as an Annexure.

• Annexure II - Details with respect to the investment in the Wholly Owned Subsidiary as required under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Master Circular number SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 and SEBI circular number SEBI/HO/CFD/CFD-PoD2/CIR/P/2024/185 dated December 31, 2024.

The aforesaid financial results and other documents are also being uploaded on the website of the Company i.e. www.advancedenzymes.com

This is for your information and for public at large.

Thanking you, Yours faithfully, For Advanced Enzyme Technologies Limited

SANJAY Digitally signed PRAKASH by SANJAY PRAKASH BASANTA BASANTANI Date: 2025.08.02 NI 12:39:48 +05'30' Sanjay Basantani Company Secretary and Head – Legal

Encl.: As above

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Annexure- I

Independent Auditor’s Review Report on consolidated unaudited financial results of Advanced Enzyme Technologies Limited for the quarter pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

To the Board of Directors of Advanced Enzyme Technologies Limited

1. We have reviewed the accompanying Statement of consolidated unaudited financial results of Advanced Enzyme Technologies Limited (hereinafter referred to as ‘the Holding Company’) and its subsidiaries, (the Holding Company and its subsidiaries together referred to as the ‘Group’) for the quarter ended June 30, 2025 (‘the Statement’) attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘the Regulations’).

2. This Statement, which is the responsibility of the Holding Company’s Management and approved by the Holding Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ‘Interim Financial Reporting’ prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with relevant rules issued thereunder (‘Ind AS 34’) and other recognised accounting principles generally accepted in India and is in compliance with the Regulations. Our responsibility is to express a conclusion on the Statement based on our review.

3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity’ issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons 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 Standards on Auditing 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.

We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33 (8) of the Regulations, to the extent applicable.

1. This Statement includes the results of the Holding Company and the following entities

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Sr. No Name of the Entity Relationship with the Holding Company
1 Advanced Bio-Agro Tech Limited Subsidiary
2 Advanced Enzytech Solutions Limited Wholly Owned Subsidiary
3 Advanced Enzymes USA, Inc. (‘AEU’) Wholly Owned Subsidiary
4 Advanced Supplementary Technologies Corporation Wholly Owned Subsidiary of AEU
5 Cal India Foods International (‘CAL’) Wholly Owned Subsidiary of AEU
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6 Enzyme Innovation, Inc Wholly Owned Subsidiary of CAL
7 JC Biotech Private Limited Subsidiary
8 Scitech Specialities Private Limited Subsidiary
9 Advanced Enzymes Europe B.V. (‘AEEBV’) Wholly Owned Subsidiary
10 Evoxx Technologies GmbH Wholly Owned Subsidiary of AEEBV
11 Saiganesh Enzytech Solutions Private Limited Subsidiary
Wholly Owned Subsidiary of AEU (with
12 Starya Labs Inc.
effect from December 09, 2024)
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1. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 and other recognised accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.

2. We did not review the interim financial results of four subsidiaries included in the Statement, whose interim financial results reflects total revenues of Rs.568.85 million, total net profit after tax of Rs. 29.76 million and total comprehensive income of Rs.29.35 million, for the quarter ended June 30, 2025, as considered in the Statement. These interim financial results have been reviewed by other auditors whose reports have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the report of the other auditors and the procedures performed by us as stated in paragraph 3 above.

Our conclusion is not modified in respect of the above matter with respect to our reliance on the work done by and report of the other auditors.

1. One subsidiary is located outside India whose interim financial results has been prepared in accordance with the accounting principles generally accepted in their respective country and which has been reviewed by other auditor under generally accepted auditing standards applicable in their respective country. The Holding Company’s Management has converted the interim financial results of such subsidiary located outside India from accounting principles generally accepted in their respective country to accounting principles generally accepted in India.

We have reviewed these conversion adjustments made by the Holding Company’s Management. Our conclusion on the Statement, in so far as it relates to the interim financial results of such subsidiary located outside India is based on the report of other auditor and the conversion adjustments prepared by the Management of the Holding Company and reviewed by us.

Our conclusion is not modified in respect of the above matter.

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1. The Statement includes the interim financial information of three subsidiaries which have not been reviewed by their auditors, whose interim financial information reflect total revenue of Rs.89.64 million, total net profit after tax of Rs. 12.57 million and total comprehensive income of Rs. 12.57 million for the quarter ended June 30, 2025, as considered in the Statement. This interim financial information have been furnished to us by the Management and our conclusion on the Statement in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on such management prepared unaudited interim financial information. According to the information and explanations given to us by the Management, this interim financial information are not material to the Group.

Our conclusion is not modified in respect of the above matter with respect to our reliance on the financial result certified by the management.

For M S K A & Associates

Chartered Accountants

ICAI Firm Registration No.105047W

AMRIS Digitally signed by AMRISH H ANUP ANUP VAIDYA Date: VAIDYA 2025.08.02 12:31:57 +05'30'

Amrish Vaidya

Partner Membership No.: 101739 UDIN: 25101739BMIKJC3624

Place: Mumbai Date: August 02, 2025

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Advanced Enzyme Technologies Limited

CIN No.: L24200MH1989PLC051018

Regd. Office and Corporate Office: Sun Magnetica, 5th Floor, Near LIC Service Road, Louiswadi, Thane-400604, Maharashtra, India. Tel No:91-22-41703220, Fax No: +91-22-25835159

Website: www.advancedenzymes.com, Email Id: sanjay@advancedenzymes.com

Statement of unaudited consolidated financial results for the quarter ended 30 June 2025

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Particulars Quarter ended Year ended
30-Jun-25 31-Mar-25 30-Jun-24 31-Mar-25
Unaudited Audited Unaudited Audited
(Refer note vii)
1 Revenue from operations 1,859.14 1,671.79 1,545.24 6,369.10
2 Other Income 88.50 87.45 69.93 330.41
3 Total Income (1+2) 1,947.64 1,759.24 1,615.17 6,699.51
4 Expenses
(a) Cost of materials consumed 439.70 459.42 401.97 1,619.56
(b) Purchases of stock-in-trade - - - -
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 60.79 1.45 (59.53) (100.95)
(d) Employee benefits expense (refer note iv) 397.13 368.37 346.59 1,415.42
(e) Finance costs (including exchange difference) 7.64 8.11 8.74 35.57
(f) Depreciation and amortisation expense 96.18 100.76 86.13 365.56
(g) Other expenses 397.20 386.53 344.54 1,490.71
Total Expenses 1,398.64 1,324.64 1,128.44 4,825.87
5 Profit before exceptional item and tax (3-4) 549.00 434.60 486.73 1,873.64
6 Exceptional item - - - -
7 Profit before tax (5-6) 549.00 434.60 486.73 1,873.64
8 Tax expense
Current tax 154.70 141.48 128.80 495.33
Deferred tax charge / (credit) (10.10) 25.84 8.17 38.57
Total tax expense 144.60 167.32 136.97 533.90
9 Net profit for the period (7-8) 404.40 267.28 349.76 1,339.74
10 Other comprehensive income
A (i) Items that will not be reclassified to profit or loss
Remeasurements of defined benefit liability/(asset) (0.57) (3.92) (0.07) (6.78)
(ii) Income tax related to items that will not be reclassified to profit or loss 0.16 0.97 0.02 1.77
B (i) Items that will be reclassified to profit or loss
Exchange differences in translating financial statements of foreign operations 38.12 9.54 1.91 193.23
- - - -
(ii) Income tax related to items that will be reclassified to profit or loss
Total Other comprehensive income 37.71 6.59 1.86 188.22
11 Total comprehensive income (9+10) 442.11 273.87 351.62 1,527.96
12 Net profit attributable to:
Shareholders of the Company 399.30 264.82 341.52 1,311.15
Non-controlling interest 5.10 2.46 8.24 28.59
13 Other comprehensive income attributable to:
Shareholders of the Company 37.73 6.55 1.79 188.26
Non-controlling interest (0.02) 0.04 0.07 (0.04)
14 Total comprehensive income attributable to:
Shareholders of the Company 437.03 271.37 343.31 1,499.41
Non-controlling interest 5.08 2.50 8.31 28.55
15 Paid-up Equity Share Capital (Face Value ₹ 2 each fully paid up) 223.76 223.76 223.65 223.76
16 Other equity 13,984.87
17 Earnings Per Share of ₹ 2 each (not annualized)
(a) ₹ (Basic) 3.57 2.37 3.05 11.72
(b) ₹ (Diluted) 3.57 2.37 3.05 11.71
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Advanced Enzyme Technologies Limited CIN No.: L24200MH1989PLC051018

Regd. Office and Corporate Office: Sun Magnetica, 5th Floor, Near LIC Service Road, Louiswadi, Thane-400604, Maharashtra, India. Tel No:91-22-41703220 Fax No: +91-22-25835159

Website: www.advancedenzymes.com, Email Id :sanjay@advancedenzymes.com

Notes:

(i) The above unaudited consolidated financial results include the financial results of Advanced Enzyme Technologies Limited (the "Company" or the "Holding Company") and the financial results of the subsidiary companies, Advanced Bio-Agro Tech Limited (India), Advanced Enzytech Solutions Limited (India), JC Biotech Private Limited (India), Scitech Specialities Private Limited (India), Saiganesh Enzytech Solutions Private Limited (India), Advanced Enzymes USA, Inc. (U.S.A.), Cal India Foods International (U.S.A.), Advanced Supplementary Technologies Corporation (U.S.A.), Enzyme Innovation, Inc. (U.S.A.), Starya Labs, Inc. (w.e.f. 09 December 2024), Advanced Enzymes Europe B.V. (Netherlands) and Evoxx Technologies GmbH (Germany). The Holding Company and its subsidiary companies constitute the "Group".

(ii) The above unaudited consolidated financial results of the Group were reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on 2 August 2025. The above results have been reviewed by the statutory auditors of the Company and they have expressed an unmodified conclusion. The audit report will be filed with stock exchanges and will be available on the Company’s website. The above results has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable.

(iii) The Group operates only in one business segment viz. 'manufacturing and sales of enzymes'.

(iv) The Shareholders at its Annual General meeting held on 19 August 2022 approved the Employee Stock Option Scheme 2022 (“ESOP Scheme 2022”) of the Company and its extension to the subsidiaries of the Company. National Stock Exchange of India Limited and BSE Limited (Stock Exchanges) vide their letter/e-letter dated 06 October 2022 and 18 October 2022 respectively granted its ‘In-Principle’ approval for listing of 2,500,000 Equity Shares of Rs. 2 each which may arise out of exercise of Options as and when exercised from time to time subject to the prescribed conditions. The Company has granted 576,000 options under Employee Stock Option Scheme 2022 (“ESOP Scheme 2022”) on 12 August 2023, approved by Nomination and Remuneration Committee of the Board. The Company has further granted 512,500 options under Employee Stock Option Scheme 2022 (“ESOP Scheme 2022”) on 27 March 2025, approved by Nomination and Remuneration Committee of the Board.

(v) The Group has allotted 57,075 equity shares during the year ended 31 March 2025 to employees under the 'Employee Stock Option Scheme 2022’- ("ESOP Scheme 2022").

(vi) On 19 December 2024, the Company invested Rs 478.18 million in Advanced Enzymes Europe B.V. ('AEEBV') (wholly owned subsidiary) by way of subscription to 3,623,163 equity shares. The value per equity share is EUR 1.48 and the face value of EUR 1 per share. Pursuant to this conversion, the Company now holds 7,900,000 equity share of AEEBV and the Company continues to be 100% shareholder of AEEBV.

(vii) The figures for the quarter ended 31 March 2025 as reported in these consolidated financial results are the balancing figures between consolidated audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the relevant financial year. Also, the figures up to the end of the third quarter had only been reviewed and not subjected to audit.

(viii) The Board of Directors of the Company declared and paid interim dividend of Rs 4/- per equity share during the quarter.

(ix) The Board of Directors in its meeting held on 13 May 2025 have proposed the final dividend for the financial year 2024-25 of Rs 1.20/- per equity share and the same is approved y the shareholders of the Company in its Annual General Meeting held on 30 July 2025 and will be paid before 5 August 2025.

(x) The Company has incorporated a new wholly owned subsidiary by name of Advanced Nutrazyme Private Limited ('ANPL'), the subsidiary received its certificate of incorporation on 4 July 2025. ANPL will be engaged in the business of sales and distribution of the Company's Nutrition and Wellness range of products.

(xi) Previous period's figures have been regrouped / reclassified where necessary.

By Order of the Board of Directors For Advanced Enzyme Technologies Limited CIN No.: L24200MH1989PLC051018

MUKUND Digitally signed by MADHUS MUKUND MADHUSUDAN UDAN KABRA Date: 2025.08.02 KABRA 12:18:30 +05'30'

M.M. Kabra

Place: Indore Dated: 2 August 2025

Wholetime Director DIN : 00148294

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Independent Auditor’s Review Report on Standalone unaudited financial results of Advanced Enzyme Technologies Limited for the quarter pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.

To The Board of Directors of Advanced Enzyme Technologies Limited

1. We have reviewed the accompanying statement of Standalone unaudited financial results of Advanced Enzyme Technologies Limited (hereinafter referred to as ‘the Company’) for the quarter ended June 30, 2025 (‘the Statement’) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘the Regulations’).

2. This Statement, which is the responsibility of the Company’s Management and has been approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ‘Interim Financial Reporting’, prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with relevant rules issued thereunder (‘Ind AS 34’) and other recognised accounting principles generally accepted in India and is in compliance with the Regulations. Our responsibility is to express a conclusion on the Statement based on our review.

3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons 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 Standards on Auditing 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.

4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 and other recognised accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.

For M S K A & Associates

Chartered Accountants ICAI Firm Registration No.105047W

AMRISH Digitally signed by AMRISH ANUP ANUP VAIDYA Date: 2025.08.02 VAIDYA 12:32:27 +05'30'

Amrish Vaidya

Partner Membership No.:101739 UDIN: 25101739BMIKJB5165

Place: Mumbai Date: August 02, 2025

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Advanced Enzyme Technologies Limited

CIN No.: L24200MH1989PLC051018

Regd. Office and Corporate Office: Sun Magnetica, 5th Floor, Near LIC Service Road, Louiswadi, Thane-400604, Maharashtra, India. Tel No:91-22-41703220 Fax No: +91-22-25835159

Website: www.advancedenzymes.com, Email Id :sanjay@advancedenzymes.com

Statement of Unaudited standalone financial results for the quarter ended 30 June 2025

		(Rs in Million except per share data)	(Rs in Million except per share data)	(Rs in Million except per share data)	(Rs in Million except per share data)
	Particulars	Quarter ended			Year ended
		30-Jun-25 Unaudited	31-Mar-25 Audited (Refer note vi)	30-Jun-24 Unaudited	31-Mar-25 Audited
1 2 3 4 5 6 7 8 9 10 11 12 13 14	Revenue from operations Other Income	1,250.24 538.52	872.06 45.30	859.57 538.76	3,514.11 614.90
	Total Income(1+2)	1,788.76	917.36	1,398.33	4,129.01
	Expenses (a) Cost of materials consumed (b) Purchases of stock-in-trade (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (d) Employee benefits expense (refer note iii) (e) Finance costs (including exchange difference) (f) Depreciation and amortisation expense (g) Otherexpenses	518.99 - 43.56 162.07 0.53 29.29 220.36	377.92 - 3.99 145.59 0.77 31.14 202.86	375.80 - (61.58) 141.90 0.22 26.19 194.24	1,488.00 - (64.67) 560.35 2.36 114.05 823.64
	Total expenses	974.80	762.27	676.77	2,923.73
	Profit before exceptional item and tax (3-4)	813.96	155.09	721.56	1,205.28
	Exceptional item	-	-	-	-
	Current tax Deferred taxcharge/(credit) Profit before tax (5-6) Tax expense	813.96 74.41 (0.26)	155.09 35.45 9.10	721.56 49.46 1.54	1,205.28 168.86 12.22
	Total tax expense	74.15	44.55	51.00	181.08
	Net profit for the period (7-8)	739.81	110.54	670.56	1,024.20
	Remeasurements of defined benefit liability/(asset) B (i) Items that will be reclassified to Profit or Loss (ii) Income tax related to items that will be reclassified to Profit or Loss Total Other comprehensive income Other comprehensive income A (i) Items that will not be reclassified to Profit or Loss (ii) Income tax related to items that will not be reclassified to Profit or Loss Total comprehensive income (9+10)	- - - -	(4.60) 1.16 - -	- - - -	(4.60) 1.16 - -
		-	(3.44)	-	(3.44)
		739.81	107.10	670.56	1,020.76
	Paid-up Equity Share Capital (Face Value ₹ 2 each fully paid up) Otherequity	223.76	223.76	223.65	223.76 6,069.65
	Earnings Per Share of ₹ 2 each (not annualized) (a) ₹ (Basic) (b) ₹(Diluted)	6.61 6.61	0.99 0.99	6.00 5.99	9.16 9.15

Advanced Enzyme Technologies Limited

CIN No.: L24200MH1989PLC051018

Regd. Office and Corporate Office: Sun Magnetica, 5th Floor, Near LIC Service Road, Louiswadi, Thane-400604, Maharashtra, India.

Tel No:91-22-41703220 Fax No: +91-22-25835159

Website: www.advancedenzymes.com, Email Id :sanjay@advancedenzymes.com

Notes:

(i) The above standalone financial results of Advanced Enzyme Technologies Limited ('the Company') were reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on 2 August 2025. The above results have been subjected to 'Limited Review' by the statutory auditors of the Company and they have expressed an unmodified conclusion. The limited review report will be filed with stock exchanges and will be available on the Company’s website. The above results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies in India.

(ii) The Company operates only in one business segment viz. 'manufacturing and sales of enzymes'.

(iii) The Shareholders at its Annual General meeting held on 19 August 2022 approved the Employee Stock Option Scheme 2022 (“ESOP Scheme 2022”) of the Company and its extension to the subsidiaries of the Company. National Stock Exchange of India Limited and BSE Limited (Stock Exchanges) vide their letter/e-letter dated 06 October 2022 and 18 October 2022 respectively granted its ‘In-Principle’ approval for listing of 2,500,000 Equity Shares of Rs. 2 each which may arise out of exercise of Options as and when exercised from time to time subject to the prescribed conditions. The Company has granted 576,000 options under Employee Stock Option Scheme 2022 (“ESOP Scheme 2022”) on 12 August 2023, approved by Nomination and Remuneration Committee of the Board. The Company has further granted 512,500 options under Employee Stock Option Scheme 2022 (“ESOP Scheme 2022”) on 27 March 2025, approved by Nomination and Remuneration Committee of the Board.

(iv) The Company has allotted 57,075 equity shares during the year ended 31 March 2025 to employees under the 'Employee Stock Option Scheme 2022’ ("ESOP Scheme 2022").

(v) On 19 December 2024, the Company invested Rs 478.18 million in Advanced Enzymes Europe B.V. ('AEEBV') (wholly owned subsidiary) by way of subscription to 3,623,163 equity shares. The value per equity share is EUR 1.48 and the face value of EUR 1 per share. Pursuant to this conversion, the Company now holds 7,900,000 equity share of AEEBV and the Company continues to be 100% shareholder of AEEBV.

(vi) The figures for the quarter ended 31 March 2025 and the corresponding quarter ended in previous year as reported in these standalone financial results are the balancing figures between standalone audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the relevant financial year. Also, the figures up to the end of the third quarter had only been reviewed and not subjected to audit.

(vii) The Board of Directors of the Company declared and paid interim dividend of Rs 4/- per equity share during the quarter.

(viii) The final dividend for the financial year 2024-25 of Rs 1.20/- per equity share is approved by the shareholders of the Company in its Annual General Meeting held on 30 July 2025 and will be paid on or before 5 August 2025.

(ix) The Company has incorporated a new wholly owned subsidiary by name of Advanced Nutrazyme Private Limited ('ANPL'), the subsidiary received its certificate of incorporation on 4 July 2025. ANPL will be engaged in the business of sales and distribution of the Company's Nutrition and Wellness range of products.

(x) Previous year / period amounts have been regrouped / reclassified wherever necessary.

By Order of the Board of Directors For Advanced Enzyme Technologies Limited CIN: L24200MH1989PLC051018

Place: Indore Dated: 2 August 2025

MUKUND Digitally signed MADHUSU by MUKUND MADHUSUDAN DAN KABRA Date: 2025.08.02 KABRA 12:18:48 +05'30'

• M. M. Kabra Wholetime Director DIN : 00148294

Annexure II

Brief Details pertaining to the approval of the Board for further investment to be made in the Wholly Owned Subsidiary

a)	Name of the target entity, details in brief such as size, turnover etc	Advanced Nutrazyme Private Limited, Wholly Owned Subsidiary incorporated on July04,2025
b)	Whether the acquisition would fall within related party transaction(s) and whether the promoter/ promoter group/ group companies have any interest in the entity being acquired? If yes, nature of interest and details thereof and whether the same is done at “arm’s length”;	No
c)	Industry to which the entity being acquired belongs	Nutrition and wellness
d)	Objects and impact of acquisition (including but not limited to, disclosure of reasons for acquisition of target entity, if its business is outside the main line of business of the listed entity);	To further invest in the Equity Shares of the said newly incorporated wholly owned subsidiary to be utilized by it for its business and/or general corporate purposes.
e)	Brief details of any governmental or regulatory approvals required for the acquisition;	Not Applicable
f)	Indicative time period for completion of the acquisition	October 31, 2025
g)	Consideration - whether cash consideration or share swap or any other form and details of the same	Cash Consideration
h)	Cost of acquisition and/or the price at which the shares are acquired	Investment up to₹10 million.
i)	Percentage of shareholding / control acquired and / or number of shares acquired	100%

j) Brief background about the entity The said wholly owned acquired in terms of products/line of subsidiary has been business acquired, date of incorporation, incorporated on July 04, 2025 history of last 3 years turnover, country and is yet to commence its in which the acquired entity has presence operation. Hence the other and any other significant information (in details are not applicable. brief)

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