Aelea Commodities Limited

CIN: L51909MH2018PLC316782

Formerly Known as Aelea Commodities Private Limited

24th May, 2026

To,

The Corporate Relations Department

BSE Limited

P. J. Towers, Dalal Street,

Mumbai-40000, Maharashtra

Scrip Code: 544213

Subject: Intimation under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015- Investor Presentation for half year and year ended on 31st March, 2026.

Ref: Our letter dated: 19.05.2026

Dear Sir/Madam,

Pursuant to Regulation 30 of SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015, please find enclosed Investor Presentation for the half year and year ended on 31st March, 2026.

The above information is also being hosted on the Company's website at www.aeleacommodities.com, in terms of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The said presentation will also be used for Post Results Earning Conference Call with Analysts/Investors, scheduled to be held virtually on tomorrow at 02:00 P.M.

Please take above intimation on your record.

Thanking you,

Yours' Faithfully,

FOR AELEA COMMODITIES LIMITED

DEVYANI FENIL VANAPARIYA
Digitally signed by DEVYANI FENIL
VANAPARIYA
Date: 2026.05.24
23:41:40 +05'30'

DEVYANI FENIL VANAPARIYA
Company Secretary & Compliance Officer
ACS No. 75688

Encl.: as above

REGISTERED OFFICE

Office No 21, 2nd Floor, Jolly Maker C, Nariman Point, Mumbai - 400021, Maharashtra, India

Email id - [email protected]
Website - www.aeleacommodities.com
Contact No. - 022 66340989

Aelea Commodities Limited

H2 FY26 & FY26 Investor Presentation

Disclaimer

This presentation and the accompanying slides (the "Presentation"), which have been prepared by Aelea Commodities Limited (the "Company"), are solely for information purposes and do not constitute any offer, recommendation, or invitation to purchase or subscribe for any securities and shall not form the basis of or be relied upon in connection with any contract or binding commitment whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company.

This Presentation has been prepared by the Company based on information and data which the Company considers reliable; however, the Company makes no representation or warranty, express or implied, whatsoever, and no reliance should be placed on the truth, accuracy, completeness, fairness, or reasonableness of the contents of this Presentation. This Presentation may not be all-inclusive and may not contain all of the information that a recipient may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded.

Certain matters discussed in this Presentation may contain statements regarding the Company's market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties, and assumptions that are difficult to predict.

These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and worldwide, competition, the Company's ability to successfully implement its strategy, the Company's future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cash flows, the Company's market preferences and its exposure to market risks, as well as other risks.

The Company's actual results, levels of activity, performance, or achievements could differ materially and adversely from those expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation.

Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company, and the Company is not responsible for such third-party statements and projections.

Investor Presentation

Result Snapshot (Standalone)

H2 FY26

Revenue from Operations	EBITDA	EBITDA Margin	PAT
₹ 18,949.81 Lakhs
113.33%
YoY	₹ 2,482.08 Lakhs
2443.38%
YoY	13.10%
1199.95 BPS
YoY	₹ 1,235.10 Lakhs	6.52%	₹ 6.06

FY26

Revenue from Operations	EBITDA	EBITDA Margin	PAT	PAT Margin	EPS
₹ 36,311.90 Lakhs
112.07%
YoY	₹ 4,020.39 Lakhs
363.35%
YoY	11.07%
600.4 BPS
YoY	₹ 2,118.81 Lakhs
1643.02%
YoY	5.84%
512.51 BPS
YoY	₹ 10.40
1500.00 %
YoY

*Comparative figures for H2 FY25 & FY25

Investor Presentation

Result Snapshot (Consolidated)

H2 FY26

Revenue from Operations	EBITDA	EBITDA Margin	PAT	PAT Margin	EPS
₹ 20,781.13 Lakhs
120.15%
YoY	₹ 2,511.92 Lakhs	12.09%	₹ 1,261.31 Lakhs	6.07%	₹ 6.19

FY26

Revenue from Operations	EBITDA	EBITDA Margin	PAT	PAT Margin	EPS
₹ 38,150.41 Lakhs
109.46%
YoY	₹ 4,036.73 Lakhs
366.45%
YoY	10.58%
582.96 BPS
YoY	₹ 2,131.52 Lakhs
1,739.74%
YoY	5.59%
495.10 BPS
YoY	₹ 10.46
1,587.10%
YoY

*Comparative figures for H2 FY25 & FY25

Investor Presentation

Chairman's Message

Hozefa Shabbir Husain Jawadwala

Chairman, MD & CEO

Dear Shareholders,

As we reflect on FY26, we believe this year marks far more than just a strong financial performance for Aelea Commodities, it marks the emergence of a fundamentally stronger, sharper, and future-ready enterprise. What the Company has achieved over the past year is the outcome of conviction-led decisions, relentless execution, and the courage to invest ahead of the curve during a phase when the business was still navigating challenges.

FY26 emerged as a defining turning point for Aelea Commodities. The Company delivered Revenue from Operations of ₹381.50 Cr, registering a stellar 109% YoY growth, while EBITDA surged 366% YoY to ₹40.37 Cr. Most significantly, Profit After Tax rose sharply to ₹21.32 Cr, reflecting exceptional YoY growth of 1,739.74%.

The transformation became even more visible during H2 FY26, where the scale of acceleration exceeded expectations. Revenue from Operations grew 120% YoY to ₹207.81 Cr, while EBITDA stood at ₹25.12 Cr and PAT at ₹12.61 Cr, against losses in the corresponding period last year.

These numbers are not merely financial milestones; they reflect the successful conversion of strategy into execution and execution into measurable value creation. Further this performance strengthened by key strategic milestones achieved during the year, including the incorporation of two wholly owned subsidiaries, multiple industry recognitions and awards, and the globally recognized FSSC 22000 Certification for the Company's Surat manufacturing facility.

We remain deeply grateful to every shareholder, stakeholder, and well-wisher who stood by Aelea Commodities during its most challenging phases. True conviction belongs to those who continue believing even in adversity, and that unwavering trust continues to fuel our ambition as we move forward with stronger fundamentals, sharper execution, and an uncompromising vision towards building a globally competitive and future-ready enterprise.

Investor Presentation

Aelea Commodities Limited: A Journey of Scale and Sustainability

Established in 2018, Aelea Commodities Limited specializes in processing Raw Cashew Nuts (RCN) into high-quality cashew kernels. Under the visionary leadership of Chairman Mr. Hozefa Jawadwala, Aelea has rapidly evolved from a rising enterprise into a defining influence within the commodity landscape.

Anchored in sustainability and innovation, Aelea is advancing plans to convert cashew by-products into biofuels and activated carbon uniting profitability with environmental responsibility. With capacity expansion from 40 to 140 MTPD, funded by IPO proceeds and driven by strong sectoral demand, the Company is strategically positioned for accelerated growth.

Mission

To be a responsible and innovative leader in the space of Feed, Food, Fuel (green energy) and Fertility, delighting stakeholders with high-quality products and services, while fostering a culture of excellence, sustainability, social responsibility, and circular economy.

Incorporated as Aelea Commodities Pvt. Ltd.

Ranked in Top 10 Commodity Startups; Land purchased for Unit-II; Capacity expansion from 40 → 140 MTPD + 50 MTPD CNSL Oil.

Acquired land for Unit-III, commenced commercial production at Unit-II, and successfully incorporated 2 wholly owned subsidiaries (WOS).

Investor Presentation

Global Cashew Supply Chain: From Africa to India

Manufacturing Facility

Spread Across 2,38,454 Sq. Ft.

140 (MT/Day) Operational Capacity

The Cashew Story: Processing, Packaging & Premium Branding

Cashew Processing

Plain Cashew

Roasted & Salted Cashew

A Premium Cashew Brand By Aelea

B2B → Bulk buyers, merchant traders
B2C → Retail, end consumers

Available at amazon

Aelea Commodities

flipkart.com

Investor Presentation

Core Team

Mr. Hozefa Shabbir Husain
Jawadwala

Chairman, Managing Director & Chief Executive Officer

Holds a Bachelor of Commerce from the University of Mumbai (2003), is a Chartered Accountant (ICAI) and Certified Financial Risk Manager (GARP, USA), with extensive experience in financial management, treasury, mergers and acquisitions, fund raising, and multi-cultural team management.

Mr. Ashok Patel

Chief Financial Officer & Whole Time Executive Director
20+ years of experience

A qualified Chartered Accountant and Commerce Graduate from Calcutta University with extensive experience in Finance, Credit, and Project Funding.

Mr. Satyanarayan Patro

Chief Commercial Officer & Whole Time Director
18+ years of experience

Holds a Bachelor's in Engineering, an MBA from ICFAI, and a certification in Business Strategy from ISB, with strong expertise in Food & Soft Commodities, structured trade, and institutional engagement.

Mr. Firoz Hathiyari

Non-Executive Director
25+ years of experience

A renowned practicing Chartered Accountant from Mumbai with deep expertise in Accounting, Auditing, and Taxation.

Investor Presentation

Recognition of Excellence & Endorsement of Client Trust

Honors & Awards

MSME Star Stories 2025 Award for outstanding achievement in manufacturing excellence

Recognized among the Top 10 Cashew Processing Companies of 2024

Recognized as one of the Top 10 Commodities Startups of 2022

Honored as the Emerging Company of the Year 2022

Recognized for excellence in quality, customer satisfaction, & societal impact 2020

Esteem Clientele

Winner - India 500 Startup Awards 2020

Receiver - India 500 Startup Awards 2020

Received the Fardeal Filaments Award for Outstanding Entrepreneurship in MSME Segment (2024-2025) from SGCCI

Investor Presentation

In & Lakhs

Profit & Loss Statement (Standalone)

Particulars	H2 FY26	H2 FY25	YoY	FY26	FY25	YoY Growth
Revenue From Operations	18,949.81	8,882.69		36,311.90	17,122.70
Other Income	10.72	76.72		24.05	79.11
Total Income	18,960.53	8,959.41	111.63%	36,335.95	17,201.81	111.23%
Cost of Operations	15,719.19	8,205.74		31,008.93	15,268.80
Employee Benefit Expenses	282.49	188.56		577.03	336.52
Finance Cost	832.54	175.55		996.97	358.08
Depreciation & Amortisation Expenses	246.65	30.45		364.11	116.03
Other Expenses	476.77	467.55		729.61	728.80
Total Expenses	17,557.64	9,067.84		33,676.65	16,808.23
Profit before tax & before exceptional items	1,402.89	(108.41)		2,659.31	393.57
Exceptional items & Extraordinary Item bad debts	0.00	200.00		0.00	200.00
PBT	1,402.89	(308.41)	Turned Positive	2,659.31	193.57	1,273.82%
Tax	167.79	(53.37)		540.51	72.02
PAT	1,235.10	(255.04)	Turned Positive	2,118.81	121.56	1,643.02%

Investor Presentation

In & Lakhs

Profit & Loss Statement (Consolidated)

Particulars	H2 FY26	H2 FY25	YoY	FY26	FY25	YoY Growth
Revenue From Operations	20,781.13	9,439.52		38,150.41	18,213.55
Other Income	17.64	78.68		30.98	81.07
Total Income	20,798.77	9,518.20	118.52%	38,181.39	18,294.62	108.70%
Cost of Operations	17,519.91	8,972.10		32,809.13	16,302.75
Employee Benefit Expenses	278.59	204.48		577.03	369.22
Finance Cost	836.17	176.62		1,000.59	361.51
Depreciation & Amortisation Expenses	246.65	30.45		364.11	116.03
Other Expenses	488.37	430.13		758.50	757.24
Total Expenses	19,369.69	9,813.76		35,509.36	17,906.75
Profit before tax & before exceptional items	1,429.10	(295.56)		2,672.03	387.87
Exceptional items & Extraordinary Item bad debts	0.00	200.00		0.00	200.00
PBT	1,429.10	(495.57)	Turned Positive	2,672.03	187.87	1,322.28%
Tax	167.79	(53.37)		540.51	72.01
PAT	1,261.31	(442.20)	Turned Positive	2,131.52	115.86	1,739.74%

Investor Presentation

Future Business Strategy & Initiative

Capacity Expansion:

Ramp up Surat Unit II (140 MTPD) and develop Unit III with 4 MW renewable energy integration; target total processing capacity of ~100 MTPD.

Backward & Forward Integration:

Direct sourcing of RCNs from Africa; in-house processing of CNSL and De-oil Cake into high-value products like Cardanol and Residual.

Sustainability Focus:

Minimize waste, maximize resource utilization, and convert residual Cashew Nut Shell Mass into Bio Charcoal/Activated Carbon.

Value-Added Products:

Expand food, fuel, feed, and fertility offerings, including vegan and dairy-free innovations, flavored cashews, and CNSL applications across automotive, chemical, and pharmaceutical industries.

Market Growth:

Strengthen exports, private label collaborations, FMCG tie-ups, and premium B2B presence globally.

Investor Presentation

Core Foundational Competencies

Quality Assurance

Upholding the highest standards through rigorous controls across sourcing, processing, and distribution.

Customer Focus

Responsive service, timely delivery, consistent quality, and strong after-sales support ensuring satisfaction.

Innovation & Systems

Advanced processing technologies and well-established procedures that drive efficiency, quality, and sustainable growth.

Sustainability

Responsible sourcing and eco-friendly practices, including converting cashew by-products into biofuels and activated carbon.

Experienced Promoters

Extensive industry and commodity trading expertise, driving consistent growth and market opportunities.

Enduring Relationships

Strong domestic and international client partnerships built on loyalty, repeat business, and trust.

Investor Presentation

Thank You