Consecutive Commodities Limited — Interim / Quarterly Report 2026

May 25, 2026

Consecutive Commodities Limited

(Formerly known as Consecutive Investments & Trading Company Limited)

CIN: L67120WB1982PLC035452

Regd. Office: 23, Ganesh Chandra Avenue, 3rd Floor, Kolkata, West Bengal – 700 001

E-mail: consecutiveinvestments@gmail.com. Contact No: +91 96019 41339

Date: 25th May, 2026

To,
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street,
Mumbai – 400 001
Security Id: CCDL
Script Code: 539091

To,
The Listing Department
Calcutta Stock Exchange Ltd
7, Lyons Range
Kolkata – 700 001
Script Code: 013160

Dear Sir / Ma’am,

Subject: Outcome of Board Meeting held today i.e. 25th May, 2026

Pursuant to Regulation 30(6) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform you that the Board of Directors of the Company, in their meeting held today, i.e. Monday, 25th May, 2026 at the corporate office of the Company situated at B1-305, Westgate Business Bay, SG Highway, Ahmedabad – 380 015, which commenced at 4:00 P.M. and concluded at 7:00 P.M., has considered and approved Audited Financial Results of the Company for the Quarter and Year ended on 31st March, 2026 along with Auditor’s Report.

Kindly take the same on your record and oblige us.

Thanking You.

For, Consecutive Commodities Limited
(Formerly known as Consecutive Investments & Trading Company Limited)

LEUVA
JITENDRAKUM
AR CHIMANLAL

Jitendrakumar Leuva
Managing Director
DIN: 10865406

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| Consecutive Commodities Limited
(Formally known as Consecutive Investments & Trading Company Limited)
(CIN: L67120WB1982PLC035452)
Reg. Office- 23, Ganesh Chandra Avenue, 3rd Floor, Kolkata, West Bengal - 700 001
Corp. Office: 8/1/202, Westgate Business Exp, OPP, Airdaj Party Pte, 50 Highway, Ahmedabad, Jodhpur Char Kada, Ahmedabad, Ahmedabad City, Gujarat, India, 980018
E-mail: consecutiveinvestments@gmail.com, Contact No: +91 96019 41339 | | | | | | |
| --- | --- | --- | --- | --- | --- | --- |
| STATEMENT OF AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31ST MARCH, 2025 | | | | | | |
| | | | | | (Rs. In Inbbs, except Per share data) | |
| Sr No | Particulars | Quarter ended March 31, 2026 | Quarter ended December 31, 2025 | Quarter ended March 31, 2025 | Year to date figures for the March 31, 2026 | Year to date figures for the March 31, 2025 |
| | | (Audited) | (Un-Audited) | (Audited) | (Audited) | (Audited) |
| 1 | Revenue From Operations | | | | | |
| | (a) Revenue from Operations | 1640.33 | 1616.10 | 1521.22 | 5787.87 | 2260.09 |
| | (b) Other Income | 1.11 | 0.00 | 17.01 | 21.34 | 117.33 |
| | Total Income (Net) | 1641.44 | 1616.10 | 1538.22 | 5800.21 | 2377.42 |
| 2 | Expenses | | | | | |
| | a Cost of Materials Consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| | b. Purchases of Stock-in-trade | 1065.22 | 2486.60 | 1708.53 | 6012.64 | 2466.08 |
| | c. Changes in inventories of Stock-in-Trade | 488.21 | (954.55) | (185.00) | (557.25) | (350.97) |
| | d. Employee benefits expenses | 0.78 | 1.08 | 1.68 | 4.57 | 3.35 |
| | e. Finance Cost | 0.00 | 0.00 | 0.07 | 0.00 | 0.07 |
| | f. Depreciation and Amortization Expenses | 0.00 | 0.00 | 0.00 | 0.00 | 0.04 |
| | g. Other Expenses | 5.39 | 2.35 | 5.88 | 20.69 | 27.00 |
| | Total Expenses | 1559.60 | 1535.48 | 1531.17 | 5480.55 | 2145.57 |
| 3 | Profit/(Loss) before Exceptional and Extraordinary Items and tax (1-2) | 81.83 | 80.62 | 7.05 | 328.36 | 231.85 |
| 4 | Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 5 | Profit/(Loss) before Extraordinary Items and tax (3-4) | 81.83 | 80.62 | 7.05 | 328.36 | 231.85 |
| 6 | Extraordinary Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 7 | Profit before Tax (5-6) | 81.83 | 80.62 | 7.05 | 328.36 | 231.85 |
| 8 | Tax Expenses | | | | | |
| | (a) Current Tax | (6.06) | 46.94 | (48.39) | 58.04 | 10.06 |
| | (b) Deferred Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| | (c) Tax of Earlier Years | 0.00 | 0.00 | 0.00 | 0.00 | (1.33) |
| | Total Tax Expenses | (6.06) | 46.94 | (48.39) | 58.04 | 8.73 |
| 9 | Net Profit/(Loss) for the period from continuing Operations (7-8) | 87.89 | 33.67 | 55.44 | 270.32 | 223.13 |
| 10 | Profit (Loss) from Discontinuing operations before Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 11 | Tax Expenses of Discontinuing Operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 12 | Net Profit/(Loss) from Discontinuing operations after Tax (10-11) | 87.89 | 33.67 | 55.44 | 270.32 | 223.13 |
| 13 | Share of Profit (Loss) of associates and Joint Vetures accounted for some equity method | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 14 | Net Profit (Loss) for the period (12+13) | 87.89 | 33.67 | 55.44 | 270.32 | 223.13 |
| 15 | Other comprehensive income, net of income tax | | | | | |
| | (a) Amount of item that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| | (i) Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| | (j) Item that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| | (k) Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| | Total other comprehensive income, net of income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 16 | Total Comprehensive income for the period | 87.89 | 33.67 | 55.44 | 270.32 | 223.13 |
| 17 | Details of equity share capital | | | | | |
| | Paid-up Equity Share Capital | 1601.50 | 1601.50 | 1601.50 | 1601.50 | 1601.50 |
| | Face Value of Equity Share Capital | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| 18 | Details of debt securities | | | | | |
| | Paid-Up Debt capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| | Face value of debt Securities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 19 | Reserve excluding revaluation reserves as per balance sheet of previous accounting year | 369.56 | 0.00 | 137.77 | 369.56 | 137.77 |
| 20 | Debenture Redemption reserve | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 21 | Earning per Share | | | | | |
| I | Earning per Share for Continuing Operations | | | | | |
| | Basic Earning (Loss) per share from Continuing operations | 0.05 | 0.02 | 0.03 | 0.17 | 0.14 |
| | Diluted Earning (Loss) per share from Continuing operations | 0.05 | 0.02 | 0.03 | 0.17 | 0.14 |
| II | Earning per Share for discontinuing Operations | | | | | |
| | Basic Earning (Loss) per share from discontinuing operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| | Diluted Earning (Loss) per share from discontinuing operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| III | Earnings per Equity Share | | | | | |
| | Basic Earning (Loss) per share from Continuing and discontinuing operations | 0.05 | 0.02 | 0.03 | 0.17 | 0.14 |
| | Diluted Earning (Loss) per share from Continuing and discontinuing operations | 0.05 | 0.02 | 0.03 | 0.17 | 0.14 |

0319

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Note:
1	The above results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the company at their respective meetings held on May 25, 2026. The Statutory Auditors of the company have audited the results for the year ended March 31, 2026.
2	These Financial Statements have been prepared in accordance with the Indian Accounting Standards (Ind AS) notified under section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standards) Rules, 2015, as amended issued thereunder and other provisions of the Companies Act 2013, as applicable and guidelines issued by the Securities and Exchange board of India ("SEBI") and other recognised accounting principles and policies generally accepted in India to the extent possible. These financial results are presented in accordance with the requirements of Regulation 33 of the SEBI (listing Obligations and Disclosure Requirements) Regulations, 2015 and circular issued thereunder.
3	There are no Reportable segments, which signify or in the aggregate qualify for separate disclosure as per provision of the relevant Ind AS. The management does not believe that the information about segments which are not reportable under Ind AS, would be useful to the users of these financial statements. The company is having business of Trading in Agriculture Products only.
4	The figures of the quarted ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of full financial year and the published year to date figures up to the end of the third quarter of the year.
5	Figures pertaining to the previous years/periods have been rearranged/regruped, wherever necessary, to make them comparable with those of the current years/periods.
For and on Behalf of the Board of Consecutive Commodities Limited
(Formally Known as Consecutive Investments & Trading Company Limited)

Jitendrakumar Chimanlal Leuva
(DIN:10865406)
(Managing Director) | | | | | | |
| Place: Ahmedabad
Date: May 25, 2026 | | | | | | |

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Consecutive Commodities Limited

(Formally known as Consecutive Investments & Trading Company Limited)
(CIN: L67120WB1982PLC035452)
Reg. Office- 23 GANESH CHANDRA AVENUE3RD FLOOR, KOLKATA, West Bengal, India, 700001
Corp. Office: 8/1/305, Westgate Business Bay, OPP Andaj Party Plot, 5G Highway, Ahmedabad, Jodhpur Char Rasta, Ahmedabad, Ahmadabad City, Gujarat, India, 380015
E-mail: consecutiveinvestments@gmail.com, Contact No: +91 96019 41339

AUDITED CASH FLOW STATEMENT FOR THE YEAR ENDED MARCH 31, 2026
(Rs. in Lakhs)
Particulars	Year Ended
31st March, 2026
Rs.	Year Ended
31st March, 2025
Rs.
(A) CASH FLOW FROM OPERATING ACTIVITIES
1. Net Profit Before Tax		328.36	231.85
2. Adjustments for :
a) Depreciation	-	-
b) Interest Income	(21.34)	(117.33)
c) Interest Exps	-	0.07
		(21.34)	(117.27)
Operating Profit before Working Capital change (1+2)		307.02	114.59
3. Adjustments for Working Capital Changes:
Decrease/(Increase) in Receivables	(562.96)	(550.35)
Decrease/(Increase) in Inventories	(557.25)	(350.97)
Decrease/(Increase) in Short Term Loans & Advances	83.22	(183.12)
Decrease/(Increase) in Other Current Assets	1.05	(4.85)
Increase/(Decrease) in Payables	(183.19)	240.15
Increase/(Decrease) in Other Current Liabilities	5.18	(0.03)
Increase/(Decrease) in Provisions	51.56	(1,162.39)	(845.64)
Cash Generated From Operations		(855.37)	(731.05)
Income Tax		(58.04)	(8.72)
NET CASH FROM OPERATING ACTIVITIES (A)		(913.41)	(739.77)
(B) CASH FLOW FROM INVESTING ACTIVITIES
a) Interest Income	21.34	117.33
b) Fixed Assets	-	0.04
c) Increase/(Decrease) in Other Non Current Assets	895.55	618.02
d) Non current Investment	-	-
NET CASH FROM INVESTING ACTIVITIES (B)		916.89	735.39
(C) CASH FLOW FROM FINANCING ACTIVITIES
a) Receipt/(Repayment) of Short term Borrowings	-	6.00
b) Interest Exps	-	(0.07)
c) Interest Income	-	-
d) Share Application Money Receipt on issued of Capital	-	-
NET CASH FROM FINANCING ACTIVITIES (C)		-	5.93
(D) Net Increase/(Decrease) in Cash and Cash Equivalents Total (A+B+C)		3.49	1.55
(E) Cash and Cash Equivalents -- Opening Balance		3.88	2.33
(F) Cash and Cash Equivalents -- Closing Balance		7.37	3.88
Note: Previous year's figures have been regrouped/rearranged wherever considered necessary.
	Year Ended on
31st March,
2026	(Rs. in Lakhs)
Year Ended on
31st March,
2025
---	---	---
Note:
A) Components of Cash & Cash Equivalents
Cash on Hand	2.57	1.03
Balance with Banks
In Current Accounts/Cash Credit Accounts	4.80	2.85
Cash & Cash Equivalents	7.37	3.88

For and on Behalf of the Board of Consecutive Commodities Limited
(Formally Known as Consecutive Investments & Trading Company Limited)

Jitendrakumar Chhantal Leuva
(DIN: 10865406)

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Consecutive Commodities Limited
(Formally known as Consecutive Investments & Trading Company Limited)
(CIN: L67120WB1982PLC035452)
Reg. Office: 23 OANESH CHANDRA AVENUE, 3RD FLOOR, KOLKATA, West Bengal, India, 700001
Corp. Office: B/1/205, Westgate Business Bay, OPP, Ambi Party Port, 50 Highway, Ahmedabad, Jodhpur Char Kanta, Ahmedabad, Ahmedabad City, Gujarat, India, 380015
E-mail: consecutiveinvestments@gmail.com, Contact No: +91 96019 41339
Audited Statement of Assets & Liabilities as at 31st March, 2026
	(Rs. In Laths)
	Particulars	Audited	Audited
1	Assets	AS AT 31.03.2026	AS AT 31.03.2025
A	Non-Current Assets
	(a) Property, Plant and Equipment	-	-
	(b) Capital work-in-progress	-	-
	(c) Investment Property	-	-
	(d) Goodwill	-	-
	(e) Other Intangible assets	-	-
	(f) Intangible assets under development	-	-
	(g) Biological Assets other than bearer plants	-	-
	(h) Financial Assets	-	-
	(i) Investments	-	-
	(j) Trade receivables	-	-
	(k) Loans	-	895.55
	(l) Others (to be specified)	-	-
	(k) Deferred tax assets (net)	0.04	0.04
	(l) Other non-current assets	-	-
	Total (A)	0.04	895.59
B	Current assets
	(a) Inventories	908.22	350.97
	(b) Financial Assets	-	-
	(i) Investments	-	-
	(j) Trade receivables	1,113.32	550.35
	(k) Cash and cash equivalents	7.37	3.88
	(l) Bank balances other than (iii) above	-	-
	(l) Loans	99.90	183.12
	(m) Others (to be specified)	-	-
	(n) Current Tax Assets (Net)	-	-
	(o) Other current assets	12.34	13.40
	Total (B)	2,141.14	1,101.72
	Total Assets (A+B)	2,141.19	1,997.32
2	EQUITY AND LIABILITIES
A	EQUITY
	(a) Equity Share capital	1,601.50	1,601.50
	(b) Instruments entirely equity in nature	-	-
	(c) Other Equity	407.89	137.57
	Total (A)	2,009.39	1,739.07
B	LIABILITIES
B1	Non-current liabilities
	(a) Financial Liabilities	-	-
	(i) Borrowings	6.00	-
	(ii) Trade payables	-	-
	(iii) Other financial liabilities	-	-
	(b) Provisions	-	-
	(c) Deferred tax liabilities (Net)	-	-
	(d) Other non-current liabilities	-	-
	Total (B1)	6.00	-
B2	Current liabilities
	(a) Financial Liabilities	-	-
	(i) Borrowings	-	6.00
	(ii) Trade payables	-	-
	(a) total outstanding dues of micro enterprises and small enterprises	-	-
	(b) total outstanding dues of creditors other than micro enterprises and small enterprises	58.77	241.96
	(iii) Other financial liabilities	5.40	0.22
	(b) Other current liabilities	61.62	10.06
	(c) Provisions	-	-
	(d) Current Tax Liabilities (Net)	129.79	258.25
	Total (B2)	1,997.32	1,997.32
	Total Equity and Liabilities (A+B1+B2)
		For and on Behalf of the Board of Consulting Commodities Limited (Formally Known as Consecutive Investments & Trading Company Limited)
		Jitandrakumar Chimarital Leave
		(DIN: 10865408)
		Managing Director

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S K BHAVSAR & CO.
CHARTERED ACCOUNTANTS
CA INDIA

INDEPENDENT AUDITOR'S REPORT ON AUDITED STANDALONE QUARTERLY FINANCIALS RESULTS AND YEAR TO DATE RESULTS OF CONSECUTIVE COMMODITIES LIMITED PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015

To,
The Board of Directors of
CONSECUTIVE COMMODITIES LIMITED
(Formally known as Consecutive Investments & Trading Company Limited)

Report on the audit of the Standalone Financial Results Opinion

We have audited the accompanying standalone financial results of CONSECUTIVE COMMODITIES LIMITED (the company) for the quarter and year ended 31st March, 2026 (“the statement”) attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “LODR Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, these standalone financial results:

(a) are presented in accordance with the requirements of Regulation 33 of the LODR Regulations in this regard; and

(b) gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (‘Ind AS’) prescribed under section 133 of the Companies Act, 2013 (‘the Act’) read with the Companies (Indian Accounting Standards) Rules, 2015, and other accounting principles generally accepted in India, of the consolidated net profit after tax and other comprehensive income and other financial information of the Group and its joint ventures, for the year ended 31 March 2026.

Basis of Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Standalone Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“ICAI”) together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Emphasis of Matters

We draw attention to the financial results for the quarter and year ended 31st March, 2026. During the course of our limited review, the management has not furnished balance confirmation letters, party-wise reconciliation statements, and age-wise analysis in respect of certain Trade Receivable and Trade Payable balances outstanding as at 31st March, 2026. In the absence of such confirmations and

1047, Sun Gravitas, Nr. Shyamal Cross Road, Satellite, Ahmedabad-380 015.
(O) 079-4924 2234 (M) +91 94299 06707, 99987 48626 @ skbhavsarco@gmail.com

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S K BHAVSAR & CO.
CHARTERED ACCOUNTANTS

CA INDIA

supporting reconciliations, we were unable to satisfy ourselves as to the existence, completeness, accuracy, and recoverability of the said balances, and consequently we are unable to determine whether any adjustments are required in respect thereof. The impact, if any, of such adjustments on the financial results of the Company for the quarter and year ended 31st March, 2026 is not presently ascertainable. This matter has been brought to the attention of the Board of Directors and the Audit Committee of the Company. Our conclusion on the financial results is not modified in respect of this matter. Further, we have not provided with satisfactory supporting documents for completeness of valuation of inventory as on 31st March 2026 in the financial results. Therefore, we could not generate and obtain appropriate audit evidence for the aforesaid observations.

We draw attention that as required under Section 138 of the Companies Act, 2013 read with Rule 13 of the Companies (Accounts) Rules, 2014, the Company, being a listed entity, is mandatorily required to appoint an Internal Auditor. We wish to report that the Company has not appointed an Internal Auditor for the entire Financial Year 2025-26. This constitutes a non-compliance with the applicable provisions of the Companies Act, 2013. The absence of an internal audit function for the full financial year has resulted in a significant gap in the internal control framework of the Company, which may have a bearing on the reliability and accuracy of the financial information presented. This matter has been communicated to the Board of Directors / Audit Committee. Our conclusion is not modified in respect of this matter.

We draw attention that the company has significant trade payables; however, the bifurcation between Micro, Small and Medium Enterprise (MSME) creditors has not been provided. Non-disclosure of the MSME classification is not in compliance with the provisions of the Micro, Small and Medium Enterprises Development Act, 2006, thereby affecting both regulatory compliance and financial transparency. Further, advances paid to suppliers remain unconfirmed. In absence of confirmations from these parties raises concern regarding the reliability and completeness of liabilities reported in the financial statements.

Responsibilities of Management and Board of Directors for the Standalone Financial Results

These standalone financial results have been prepared on the basis of the interim financial statements. The Company's Board of Directors are responsible for the preparation of these financial results that give a true and fair view of the net profit/loss and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, 'Interim Financial Reporting' prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations.

This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the standalone financial results, the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

1047, Sun Gravitas, Nr. Shyamal Cross Road, Satellite, Ahmedabad-380 015
(O) 079-4924 2234 (M) +91 94299 06707, 99987 48626 skbhavsarco@gmail.com

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S K BHAVSAR & CO.
CHARTERED ACCOUNTANTS
CA INDIA

The Board of Directors are also responsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the standalone financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.

• Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the standalone financial results, including the disclosures, and whether the financial results represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

We also performed procedures in accordance with circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable.

1047, Sun Gravitas, Nr. Shyamal Cross Road, Satellite, Ahmedabad-380 015.
(O) 079-4924 2234 (M) +91 94299 06707, 99987 48626 skbhavsarco@gmail.com

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SA INDIA

S K BHAVSAR & CO.

CHARTERED ACCOUNTANTS

Other Matters

Attention is drawn to the fact that the figures for the quarter ended March 31, 2026 and the corresponding quarter ended in the previous year as reported in these standalone financial results are the balancing figures between the audited figures in respect of full financial year and the published standalone year to date figures up to the end of third quarter of the financial year, which were subject to limited review.

Place: Ahmedabad
Date: May 25, 2026

For S K Bhavsar & Co.
Chartered Accountants
ICAI Firm Registration No.: 145880W

(Shivam Bhavsar)
Proprietor
Mem. No. 180566
UDIN: 26180566CNIZDC3868

1047, Sun Gravitas, Nr. Shyamal Cross Road, Satellite, Ahmedabad-380 015.
(O) 079-4924 2234 (M) +91 94299 06707, 99987 48626 skbhavsarco@gmail.com

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Consecutive Commodities Limited

(Formerly known as Consecutive Investments & Trading Company Limited)

CIN: L67120WB1982PLC035452

Regd. Office: 23, Ganesh Chandra Avenue, 3rd Floor, Kolkata, West Bengal – 700 001

E-mail: consecutiveinvestments@gmail.com. Contact No: +91 96019 41339

Date: 25th May, 2026

To,
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street,
Mumbai – 400 001
Security Id: CCDL
Script Code: 539091

To,
The Listing Department
Calcutta Stock Exchange Ltd
7, Lyons Range
Kolkata – 700 001
Script Code: 013160

Dear Sir / Ma’am,

Sub: Declaration in respect of Unmodified Opinion on Audited Financial Result for the Quarter and Year ended on 31st March, 2026

We hereby declared that the Statutory Auditor of the Company, M/s. S K Bhavsar & Co., Chartered Accountants has issued Audit Report with Unmodified Opinion on Audited Financial Result for the Quarter and Year ended as on 31st March, 2026.

The declaration is given in compliance to second proviso of Reg. 33(3)(d) of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended by the SEBI (Listing Obligations and Disclosure Requirements) (Amendment), Regulations 2016, vide notification no. SEBI/LAD-NRO/GN/2016-17/001, dated 25th May, 2016.

Kindly take the same on your record and oblige us.

Thanking You.

Kindly take the same on your record and oblige us.

For, Consecutive Commodities Limited
(Formerly known as Consecutive Investments & Trading Company Limited)

LEUVA
JITENDRAKUM
AR CHIMANLAL

Signature required by LEUVA JITENDRAKUMAR CHIMANLAL
Date of Birth (required)
31.03.2016 (KALAMARA) (PRBANNAHASTI TAVARI PAK)
Date of Birth (required)
31.03.2016 (KALAMARA) (PRBANNAHASTI TAVARI PAK)
Date of Birth (required)
www.PPBARHASHTRAKUMAR.COM (PRBANNAHASTI TAVARI PAK)
Date of Birth (required)
www.PPBARHASHTRAKUMAR.COM (PRBANNAHASTI TAVARI PAK)

Jitendrakumar Leuva
Managing Director
DIN: 10865406