Sukhjit Starch & Chemicals Ltd. — Interim / Quarterly Report 2026

May 27, 2026

THE SUKHJIT STARCH AND CHEMICALS LIMITED

EVOUCHING WITH NATURE

Ref: SSC/MD/SE/2026-27/1862

Dt: 27/05/2026

BY E-FILING

To, The General Manager-Listing Department BSE Limited 25th Floor, P.J. Towers, Dalal Street, Fort, Mumbai - 400 001 Ref: Security Code: 524542	To, The General Manager-Listing Department The National Stock Exchange of India Limited Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Bandra Kurla Complex, Bandra (E), Mumbai- 400 051 Ref: Symbol: SUKHJITS

Re: Outcome of the Board Meeting held of date

(Meeting commenced at 11:30 A.M. and concluded at 2:15 P.M)

Pursuant to Regulation 33 to the SEBI (LODR) Regulation, 2015

Dear Sir,

The Board at its meeting held today, inter-alia transacted the following items of business:

1. Financial Results

a) Approved the Audited Financial Results (Standalone and Consolidated) of the Company for the quarter ended 31st March, 2026.
b) Approved the Audited Financial Statements (Standalone and Consolidated) of the Company for the year ended 31st March, 2026.

A copy of the said Financial Results along with the Auditor's Report, the declaration concerning regulation 33(3)(d) of SEBI (LODR) Regulations, 2015 and a copy of extract of the Quarterly/ Yearly results to be published in newspaper are enclosed for your information and record. The same are being uploaded on the Company's website at www.sukhjitgroup.com.

1. Declaration of Dividend

The Board has Recommended Final Dividend @ 20% i.e. Rs. 1/- per equity shares of Rs. 5/- each for financial year 2025-26, subject to the approval of Members of the Company at the ensuing Annual General Meeting.

1. Change in Registered Office of the company

The Board has approved to shift the registered office of the company from its present location at Sarai Road, Phagwara, Distt. Kapurthala- 144401 to Rehana Jattan, Teh. Phagwara Distt. Kapurthala- 144407, outside the local limits of the city and within the same Tehsil/Distt. of the same State of Punjab under the Jurisdiction of the Same Registrar of Companies, in view of the approval of the members already accorded by way of special resolution passed in the 77th Annual General Meeting of the Company.

Cont...2

Regd. Office : Sarai Road, Phagwara

Distt. Kapurthala

Punjab 144 401, India

T : 01824 468800, 260314

E : sukhjit@sukhjitgroup.com

www.sukhjitgroup.com

FSSC:22000 Company

CIN : L15321PB1944PLC001925

---

THE SUKHJIT STARCH AND CHEMICALS LIMITED

EVOLVING WITH NATURE

: : 2 : :

4. Change in Management / Cost Auditor

a) The Board has approved the Re-appointment of Sh. Madan Gopal Sharma, Executive Director of the Company for a further period of 5 years i.e. w.e.f. 01/06/2026 to 31/05/2031 (on expiry of his existing term on 31/05/2026), subject to approval of the shareholders in the ensuing Annual General Meeting.

b) The Board has approved the re-appointment of M/s Kushwinder Kumar & Associates, Cost Accountants as Cost Auditors to conduct Cost Audit of the Company for the financial year ending 31/03/2027, subject to ratification of their remuneration by the Shareholders in the ensuing Annual General Meeting.

You are requested to kindly take note of the same.

Thanking You,

Yours Faithfully,

FOR THE SUKHJIT STARCH & CHEMICALS LTD

KULDIP KRISHAN SARDANA
Digitally signed by KULDIP KRISHAN SARDANA
Date: 2026.05.27 14:25:25 +05'30'
KULDIP KRISHAN SARDANA
(MANAGING DIRECTOR)

Encls: As above

Regd. Office : Saral Road, Phagwara
Distt. Kapurthala
Punjab 144 401, India
T : 01824 468800, 260314
E : sukhjit@sukhjitgroup.com
w : www.sukhjitgroup.com
FSSC:22000 Company
CIN : L15321PB1944PLC001925

---

THE SUKHJIT STARCH & CHEMICALS LIMITED

REGD. OFFICE : PHAGWARA - 144 401

AUDITED FINANCIAL RESULTS FOR THE QUARTER / YEAR ENDED 31 ST MARCH, 2026

SUD & OLD CHAMBER
Chartered Accountants
M. No. 16875
1116 0000440
Rs. (In Crores)

Particulars		Quarter Ended - Standalone			Yearly - Standalone
		31.03.2026
(Audited)	31.12.2025
(Unaudited)	31.03.2025
(Audited)	31.03.2026
(Audited)	31.03.2025
(Audited)
1	Revenue from Operations	401.94	343.86	359.14	1,425.68	1,486.19
2	Other Income	8.57	1.39	2.67	16.72	6.83
3	Total Income(1+2)	410.51	345.25	361.81	1,442.40	1,493.02
4	Expenses
	a) Cost of Material Consumed	268.57	238.37	289.02	1,023.45	1,134.60
	b) Changes in Inventories of Finished Goods and Work-In-Progress	30.08	8.75	(13.79)	28.17	(40.88)
	c) Employee Benefits Expense	14.21	16.64	14.80	62.17	62.61
	d) Finance Costs	6.87	7.73	5.75	29.97	28.52
	e) Depreciation and amortisation expense	6.42	7.10	8.19	27.72	28.39
	f) Other Expenditure	65.98	61.32	54.35	236.83	226.90
	Total Expenses (4)	392.13	339.91	358.32	1,408.31	1,440.14
5	Profit / (Loss) before Exceptional item and tax (3-4)	18.38	5.34	3.49	34.09	52.88
6	Exceptional items	-	-	-	-	-
7	Profit / (Loss) before tax (5-6)	18.38	5.34	3.49	34.09	52.88
8	Tax Expenses
	i) Current Tax	2.40	1.00	2.05	4.25	11.40
	ii) Deferred Tax	2.75	0.30	(1.00)	3.75	2.00
9	Profit / (Loss) for the period (7-8)	13.23	4.04	2.44	26.09	39.48
10	Other Comprehensive Income (OCI)
	a) Items that will not be reclassified to profit or loss	0.23	(0.29)	(0.29)	0.59	(0.11)
	b) Income tax on items that will not be reclassified to profit or loss	(0.05)	0.07	0.07	(0.14)	0.03
	c) Items that will be reclassified to profit or loss	0.64	0.55	(0.41)	2.53	2.81
	d) Income tax on items that will be reclassified to profit or loss	(0.17)	(0.14)	0.11	(0.64)	(0.71)
	Total Comprehensive Income for the period	13.88	4.23	1.92	28.43	41.50
11	Paid up Equity Share Capital (Face Value of Rs. 5 each)	15.62	15.62	15.62	15.62	15.62
12	Reserve Excluding Revaluation Reserve				574.96	551.62
	(As per Balance sheet of Previous Accounting Year)
13	Earning Per Share (Rs.) (Not Annualised) :
	Basic	4.23	1.29	0.78	8.35	12.64
	Diluted	4.23	1.29	0.78	8.35	12.64

---

THE SUKHJIT STARCH & CHEMICALS LIMITED

REGD. OFFICE: PHAGWARA - 144 401

Statement of Assets & Liabilities

Rs. (In Crores)

Particulars		Standalone as at 31.03.2026 (Audited)	Standalone as at 31.03.2025 (Audited)
Assets
1	Non-current assets
a)	Property, Plant and Equipment	416.49	429.12
b)	Right to Use Assets	3.80	3.92
c)	Capital work-in-progress	8.93	17.33
d)	Investment Property	17.00	20.62
e)	Other Intangible assets	0.03	0.03
f)	Financial Assets
	i) Investments	38.53	38.53
g)	Other non-current assets	24.83	24.60
2	Current Assets
a)	Inventories	286.66	215.34
b)	Financial Assets
	i) Investments	74.47	52.57
	ii) Trade receivables	94.30	113.38
	iii) Cash and cash equivalents	0.67	0.65
	iv) Bank balances other than iii. above	14.86	14.94
	v) Other Loan & Advances	46.00	45.91
c)	Income Tax Asset (Net)	9.90	2.92
d)	Other Current Assets	25.41	24.84
	Total Assets	1061.88	1004.70
EQUITY AND LIABILITIES
	Equity
a)	Equity Share capital	15.62	15.62
b)	Other Equity	574.96	551.62
	Liabilities
1	Non-current liabilities
a)	Financial Liabilities
	i) Borrowings	87.21	82.32
b)	Lease Liability	6.08	5.80
c)	Deferred Tax Liability (Net)	44.47	40.74
d)	Government Grant(s)	2.42	2.55
e)	Other non-current Liabilities	13.08	20.19
2	Current Liabilities
a)	Financial Liabilities
	Borrowings	235.49	193.98
	Trade Pa pibles
	i) Micro, Sma& Mediu n Enterprises	3.49	3.72
	ii) Others	65.44	68.85
b)	Other current Liabilities	13.62	19.31
	Total Equity and Liabilities	1061.88	1004.70

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| THE SUKHJIT STARCH & CHEMICALS LTD., PHAGWARA
Cash Flow Statement | | | |
| --- | --- | --- | --- |
| | | Standalone
for the year
ended
31/03/2026
(Audited) | Standalone
for the year
ended
31/03/2025
(Audited) |
| I | Flows from operating activities | | |
| | Net Profit before tax | 34.09 | 52.88 |
| | Adjustments for non-cash items | | |
| | Depreciation | 27.72 | 28.39 |
| | Interest on Lease Liability | 0.61 | 0.58 |
| | Provisions | 0.02 | 0.02 |
| | Adjustments for non operating activities | | |
| | Interest received | (1.86) | (2.01) |
| | Interest paid | 28.94 | 27.41 |
| | Apportionment of Deferred Income | (0.13) | (0.13) |
| | (Profit) Loss on sale of investments/assets | (14.71) | (4.67) |
| | Flows from operations before working capital changes | 74.68 | 102.47 |
| | Changes in working capital | | |
| | Trade and other receivables | 18.40 | (39.91) |
| | Inventories | (71.32) | 2.42 |
| | Trade payables | (3.67) | 2.28 |
| | Other Liabilities | (5.21) | 0.83 |
| II | Flows from operating activities | 12.88 | 68.09 |
| | Net Direct Taxes Paid | (11.19) | (11.86) |
| | Net Flows from operating activities (A) | 1.69 | 56.23 |
| | Flows from investing activities | | |
| | Purchase of fixed assets | (12.95) | (38.90) |
| | Other investments | (18.53) | 31.04 |
| | Sale/Purchase of investments/assets | 21.11 | 5.59 |
| | Interest received | 1.86 | 2.01 |
| | Net Flows from investing activities (B) | (8.51) | (0.26) |
| III | Flows from financing activities | | |
| | Loans raised for working capital | 45.26 | (6.90) |
| | Repayment of Term Loan | (3.75) | (26.27) |
| | Other Loans raised/(repaid) | (2.22) | 5.23 |
| | Dividends paid | (3.32) | (0.12) |
| | Lease Liability | (0.27) | (0.26) |
| | Interest paid | (28.94) | (27.41) |
| | Net Flows from financing activities (C) | 6.76 | (55.73) |
| | Net Cash Flows during the year (A+B+C) | (0.06) | 0.24 |
| | Cash & Cash equivalents at the beginning of the year | 15.59 | 15.35 |
| | Cash & Cash equivalents at the end of the year | 15.53 | 15.59 |

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Notes :

(i) These results, reviewed by the Audit Committee have been taken on record by the Board of Directors in their meeting held on Wednesday, the 27th day of May, 2026.

(ii) The Financial results have been prepared in accordance with the Companies Indian Accounting Standards (Ind AS), in pursuance to the provisions of section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India.

(iii) Figures for the previous year / periods have been regrouped / recast / rearranged to make the same comparable with current period figures.

(iv) The Company manufacturers starch & its derivatives, a single segment as per Ind AS-108.

(v) The Board has recommended a dividend @ 20% (i.e Rs 1/- per equity share having face value of Rs 5/- each), subject to the approval of the shareholders in the ensuing Annual General Meeting of the Company.

(vi) The Government of India has notified four Labour Codes on 21 November 2025 - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, Consolidating twenty-nine existing labour laws / multiple existing Labour Regulations. Based on the management's assessment, the Company had worked out the financial implication of Rs. 17 Lacs, mainly on account of incremental gratuity, in Q3. Subsequently, the same has been worked out on the basis of the actuarial valuation and the amount being immaterial has not been shown separately under the 'Exceptional items' and has been accounted for under "Employee Benefits Expense". The Company continues to monitor the developments relating to the implementation of the New Labour Codes & clarifications from the Government. Any further financial impact arising out of such developments will be evaluated and accounted for accordingly.

(vii) The figures of last quarter are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the financial year.

Place: Phagwara
Dated: 27th May, 2026

For The Sukhjit Starch & Chemicals Limited

(K.K. Sardaraj)
Managing Director
(DIN: 00398376)

Y.K.SUD & CO.
(CHARTERED ACCOUNTANTS)
(A Peer Reviewed Firm, No:- 020361)

Yoginder Kumar Sud
B.Com. F.C. A

Ambika Towers, 4th Floor, Police Lines Rd.
JALANDHAR 144 001
Phone: off: 2220220, 2224174
Fax: 0181-5007172

Independent Auditors’ Report on the Quarterly and Year to Date Standalone Audited Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.

To
The Board of Directors of
The Sukhjit Starch & Chemicals Limited,
Sarai Road, Phagwara.

Report on the Audit of the Standalone Financial Results.

Opinion

We have audited the accompanying statement of quarterly and year to date standalone Annual Financial Results of The Sukhjit Starch & Chemicals Limited (the “Company”) for the quarter and year ended March 31, 2026 (“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 Listing Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, the Statement:

(i) is presented in accordance with the requirements of the Listing Regulations in this regard; and

(ii) gives a true and fair view in conformity with the applicable accounting standards and other accounting principles generally accepted in India, of the net profit, other comprehensive income and other financial information of the Company for the quarter and the year ended March 31,2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013, as amended (“the Act”). Our responsibilities under those Standards are further described in the “Auditor’s

CA

Y.K.SUD & CO.

(CHARTERED ACCOUNTANTS)

(A Peer Reviewed Firm, No:- 020361)

Yoginder Kumar Sud
B.Com. F.C. A

Ambika Towers, 4th Floor, Police Lines Rd.
JALANDHAR 144 001
Phone: off: 2220220, 2224174
Fax: 0181-5007172

Responsibilities for the Audit of the Standalone Annual Financial Results” 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 together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion.

Management’s Responsibilities for the Financial Results

The Statement has been prepared on the basis of the standalone annual financial statements. The Board of Directors of the Company are responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit and other comprehensive income of the Company and other financial information in accordance with the applicable accounting standards prescribed under Section 133 of the Act, read with relevant Rules issued thereunder and other accounting principles generally accepted in Indian and in compliance with Regulation 33 of the Listing Regulations.

The responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Companies Act, 2013 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 the 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 Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Statement, 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.

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

CA

Y.K.SUD & CO.

(CHARTERED ACCOUNTANTS)

(A Peer Reviewed Firm, No:- 020361)

Yoginder Kumar Sud

B.Com. F.C. A

Ambika Towers, 4th Floor, Police Lines Rd.

JALANDHAR 144 001

Phone: off: 2220220, 2224174

Fax: 0181-5007172

Auditor’s Responsibilities for the Audit of the Financial Results

Our objectives are to obtain reasonable assurance about whether the Statement as a whole is 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 the Statement.

As part of an audit in accordance with Standards on Auditing (SAs), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the Statement, 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. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.

• 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

CA

Y.K.SUD & CO.
(CHARTERED ACCOUNTANTS)
(A Peer Reviewed Firm, No:- 020361)

Yoginder Kumar Sud
B.Com. F.C.A

report to the related disclosures in the financial statements 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 Statement, including the disclosures, and whether the Statement represents 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.

Other matter

The Statement includes the results for the quarter ended March 31, 2026 being the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subjected to a limited review by us, as required under the Listing Regulations. Our opinion on the statement is not modified in respect of this matter

FOR Y K SUD & CO
Chartered Accountants,
Firms’s Registration No.000047N

Place : Jalandhar
Date : May 27, 2026

( Y K SUD )
Proprietor
Membership No 16875

UDIN: 26016875KCCJDB7731

REGD. OFFICE : PHAGWARA - 144 401

AUDITED FINANCIAL RESULTS FOR THE QUARTER / YEAR ENDED 31 ST MARCH, 2026

SUD & CHEMICALS
Chartered Accountants
M No 188
11/16/20204/1
SALAMANDA

Rs. (In Crores)

Particulars		Quarter Ended - Consolidated			Yearly - Consolidated
		31.03.2026
(Audited)	31.12.2025
(Unaudited)	31.03.2025
(Audited)	31.03.2026
(Audited)	31.03.2025
(Audited)
1	Revenue from Operations	401.69	347.00	359.75	1,432.43	1,497.95
2	Other Income	9.00	1.72	3.06	18.61	8.24
3	Total Income(1+2)	410.69	348.72	362.81	1,451.04	1,506.19
4	Expenses
	a) Cost of Material Consumed	273.76	237.97	294.99	1,027.62	1,140.33
	b) Changes in Inventories of Finished Goods and Work-In-Progress	23.90	11.57	(20.83)	26.44	(40.32)
	c) Employee Benefits Expense	15.35	17.34	16.06	65.39	66.37
	d) Finance Costs	7.14	8.02	5.93	31.27	30.08
	e) Depreciation and amortisation expense	7.24	9.05	9.65	34.39	35.90
	f) Other Expenditure	62.86	60.59	52.61	230.38	219.88
	Total Expenses (4)	390.25	344.54	358.41	1,415.49	1,452.24
5	Profit / (Loss) before Exceptional item and tax (3-4)	20.44	4.18	4.40	35.55	53.95
6	Exceptional items		-
7	Profit / (Loss) before tax (5-6)	20.44	4.18	4.40	35.55	53.95
8	Tax Expenses
	i) Current Tax	2.34	1.00	2.05	4.26	11.45
	ii) Deferred Tax	3.51	0.05	(0.45)	4.26	2.55
9	Profit / (Loss) for the period (7-8)	14.59	3.13	2.80	27.03	39.95
	Add / (Less) Minority Interest				0.01	-
10	Other Comprehensive Income (OCI)
	a) Items that will not be reclassified to profit or loss	0.23	(0.29)	(0.29)	0.59	(0.11)
	b) Income tax on items that will not be reclassified to profit or loss	(0.05)	0.07	0.07	(0.14)	0.03
	c) Items that will be reclassified to profit or loss	0.64	0.55	(0.41)	2.53	2.81
	d) Income tax on items that will be reclassified to profit or loss	(0.17)	(0.14)	0.11	(0.64)	(0.71)
	Total Comprehensive Income for the period	15.24	3.32	2.28	29.36	41.97
11	Paid up Equity Share Capital (Face Value of Rs. 5 each)	15.62	15.62	15.62	15.62	15.62
12	Reserve Excluding Revaluation Reserve				551.72	527.46
	(As per Balance sheet of Previous Accounting Year)
13	Earning Per Share (Rs.) (Not Annualised):
	Basic	4.67	1.00	0.90	8.65	12.79
	Diluted	4.67	1.00	0.90	8.65	12.79

THE SUKHJIT STARCH & CHEMICALS LIMITED
REGD. OFFICE : PHAGWARA - 144 401
Statement of Assets & Liabilities
Rs. (In Crores)

Particulars		Consolidated as at 31.03.2026 (Audited)	Consolidated as at 31.03.2025 (Audited)
Assets
1	Non-current assets
a)	Property, Plant and Equipment	517.57	536.55
b)	Right to Use Assets	8.71	9.06
c)	Capital work-in-progress	11.99	18.88
d)	Investment Property	17.00	20.62
e)	Other Intangible assets	0.03	0.03
f)	Financial Assets
i)	Investments	0.01	0.01
g)	Other non-current assets	4.15	3.95
2	Current Assets
a)	Inventories	301.89	226.93
b)	Financial Assets
i)	Investments	74.47	52.57
ii)	Trade receivables	94.37	113.53
iii)	Cash and cash equivalents	0.71	0.93
iv)	Bank balances other than iii. above	14.87	14.95
v)	Other Loan & Advances	7.05	3.77
c)	Income Tax Asset (Net)	10.27	3.16
d)	Other Current Assets	26.19	25.08
	Total Assets	1089.28	1030.02
EQUITY AND LIABILITIES
	Equity
a)	Equity Share capital	15.62	15.62
b)	Other Equity	551.72	527.46
c)	Minority Interest	0.03	0.02
	Liabilities
1	Non-current Liabilities
a)	Financial Liabilities
i)	Borrowings	87.21	82.32
b)	Lease Liability	15.18	14.46
c)	Deferred Tax Liability (Net)	42.71	38.47
d)	Government Grant(s)	30.38	31.84
e)	Other non-current Liabilities	13.52	20.70
2	Current Liabilities
a)	Financial Liabilities
	Borrowings	243.02	201.84
	Trade Payables
i)	Micro,Small & Medium Enterprises	3.68	6.12
ii)	Others	72.54	71.44
b)	Other current Liabilities	13.67	19.73
Total Equity and Liabilities		1089.28	1030.02

| THE SUKHJIT STARCH & CHEMICALS LTD., PHAGWARA
Cash Flow Statement
(Rs. Crores) | | | |
| --- | --- | --- | --- |
| | | Consolidated
for the year
ended
31/03/2026
(Audited) | Consolidated
for the year
ended
31/03/2025
(Audited) |
| I | Flows from operating activities | | |
| | Net Profit before tax | 35.55 | 53.95 |
| | Adjustments for non-cash items | | |
| | Depreciation | 34.39 | 35.90 |
| | Interest on Lease Liability | 1.52 | 1.45 |
| | Provisions | 0.02 | 0.02 |
| | Adjustments for non operating activities | | |
| | Interest received | (1.92) | (2.08) |
| | Interest paid | 29.31 | 28.10 |
| | Apportionment of Deferred Income | (1.46) | (1.46) |
| | (Profit) Loss on sale of investments/assets | (15.21) | (4.67) |
| | Flows from operations before working capital changes | 82.20 | 111.21 |
| | Changes in working capital | | |
| | Trade and other receivables | 16.83 | (38.47) |
| | Inventories | (74.97) | 3.55 |
| | Trade payables | (1.40) | 2.10 |
| | Other Liabilities | (7.32) | 1.19 |
| II | Flows from operating activities | 15.34 | 79.58 |
| | Net Direct Taxes Paid | (11.54) | (11.81) |
| | Net Flows from operating activities (A) | 3.80 | 67.77 |
| | Flows from investing activities | | |
| | Purchase of fixed assets | (15.10) | (39.84) |
| | Other investments | (18.59) | 30.93 |
| | Sale/Purchase of investments/assets | 22.14 | 5.59 |
| | Acquisition of Minority Interest | (0.01) | - |
| | Interest received | 1.92 | 2.08 |
| | Net Flows from investing activities (B) | (9.64) | (1.24) |
| III | Flows from financing activities | | |
| | Loans raised for working capital | 46.93 | (8.36) |
| | Repayment of Term Loan | (5.75) | (34.27) |
| | Other Loans raised/(repaid) | (2.30) | 5.29 |
| | Dividends paid | (3.32) | (0.12) |
| | Lease Liability | (0.71) | (0.65) |
| | Interest paid | (29.31) | (28.10) |
| | Net Flows from financing activities (C) | 5.54 | (66.21) |
| | Net Cash Flows during the year (A+B+C) | (0.30) | 0.32 |
| | Cash & Cash equivalents at the beginning of the year | 15.88 | 15.56 |
| | Cash & Cash equivalents at the end of the year | 15.58 | 15.88 |

Notes :

(i) These consolidated financial results, reviewed by the Audit Committee have been approved by the Board of Directors in their meeting held on Wednesday, the 27th day of May, 2026.

(ii) The Consolidated Financial results have been prepared in accordance with the Companies Indian Accounting Standards (Ind AS), in pursuance to the provisions of section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India.

(iii) Figures for the previous year / periods have been regrouped / recast / rearranged to make the same comparable with current period figures.

(iv) The Board has recommended a dividend (@ 20% (i.e Rs 1/-per equity share having face value of Rs 5/- each), subject to the approval of the shareholders in the ensuing Annual General Meeting of the Company.

(v) The Government of India has notified four Labour Codes on 21 November 2025 - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, Consolidating twenty-nine existing labour laws / multiple existing Labour Regulations. Based on the management's assessment, the Company had worked out the financial implication of Rs. 20 Lacs, mainly on account of incremental gratuity, in Q3. Subsequently, the same has been worked out on the basis of the actuarial valuation and the amount being immaterial has not been shown separately under the 'Exceptional items' and has been accounted for under "Employee Benefits Expense". The Company continues to monitor the developments relating to the implementation of the New Labour Codes & clarifications from the Government. Any further financial impact arising out of such developments will be evaluated and accounted for accordingly.

(vi) The figures of last quarter are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the financial year.

(vii) The consolidated results mainly include results of Sukhjit Mega Food Park & Infra Limited, which is not a material subsidiary. It also include relevant figures of The Vijoy Steel and General Mills Co. Limited and Scott Industries Limited (closed entities). The Segment figures have been separately given accordingly.

Place : Phagwara
Dated : 27th May,2026

Consolidated Segment wise Revenue, Results, assets and Liabilities for the Quarter / Year ended 31st March, 2026

Rs. (in Crores)

| Particulars | Consolidated for Three Months ended 31.03.2026
(Audited) | Consolidated for Preceding Three Months ended 31.12.2025
(Unaudited) | Consolidated for Corresponding Three Months (in the prev. year) ended 31.03.2025
(Audited) | Consolidated for Accounting year ended 31.03.2026
(Audited) | Consolidated for Accounting year ended 31.03.2025
(Audited) |
| --- | --- | --- | --- | --- | --- |
| 1 Segment Revenue (Revenue from operations & other Income) | | | | | |
| (a) Maize Processing Division | 410.51 | 345.25 | 361.81 | 1,442.40 | 1,493.02 |
| (b) Infrastructure Division | 16.91 | 18.49 | 13.51 | 64.13 | 61.08 |
| (c) Others | - | - | 0.41 | 1.42 | 2.57 |
| Total | 427.43 | 363.74 | 375.73 | 1,507.95 | 1,557.27 |
| Less: Inter Division Transfers | 16.74 | 15.02 | 12.92 | 56.91 | 51.08 |
| Total Segment Revenue | 410.69 | 348.72 | 362.81 | 1,451.04 | 1,506.19 |
| 2 Segment Results (Profit before Interest & Tax) | | | | | |
| (a) Maize Processing Division | 25.25 | 13.07 | 9.24 | 64.06 | 81.40 |
| (b) Infrastructure Division | 2.33 | (0.87) | 1.11 | 2.24 | 2.47 |
| (c) Others | - | - | (0.02) | 0.52 | 0.16 |
| Total Segment Results | 27.58 | 12.20 | 10.33 | 66.82 | 84.03 |
| Less: Finance Cost | 7.14 | 8.02 | 5.93 | 31.27 | 30.08 |
| Total Profit before Tax | 20.44 | 4.18 | 4.40 | 35.55 | 53.95 |
| 3 Segment Assets | | | | | |
| (a) Maize Processing Division | 959.42 | 984.66 | 900.73 | 959.42 | 900.73 |
| (b) Infrastructure Division | 128.95 | 113.28 | 127.90 | 128.95 | 127.90 |
| (c) Others | 0.91 | 0.21 | 1.39 | 0.91 | 1.39 |
| Total Segment Assets | 1,069.28 | 1,098.15 | 1030.02 | 1069.28 | 1,030.02 |
| 4 Segment Liabilities | | | | | |
| (a) Maize Processing Division | 469.55 | 500.44 | 435.19 | 469.55 | 435.19 |
| (b) Infrastructure Division | 52.34 | 41.85 | 51.54 | 52.34 | 51.54 |
| (c) Others | 0.02 | 0.10 | 0.19 | 0.02 | 0.19 |
| Total Segment Liabilities | 521.91 | 542.39 | 486.92 | 521.91 | 486.92 |

For The Sushit Sivichal Chemicals Limited

H. K. Seara

(K.K. Sardana)

Managing Director

(DIN: 00000376)

Place: Phagwara

Dated: 27th May, 2026

Independent Auditors’ Report on the Quarterly and Year to Date Consolidated Audited Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.

To
The Board of Directors of
The Sukhjit Starch & Chemicals Limited,
Sarai Road, Phagwara.

Report on the Audit of the Consolidated Financial Results.

Opinion

We have audited the accompanying statement of quarterly and year to date consolidated financial results of The Sukhjit Starch & Chemicals Limited (the “Holding Company”) and its subsidiaries (the holding company and its subsidiaries together referred to as “the Group”) for the quarter and year ended March 31, 2026 (“Statement”) attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the Listing Regulations”).

In our opinion and to the best of our information and according to the explanations given to us and based on the consideration of the reports of the other auditors on separate audited financial statements of the subsidiaries, the Statement:

(i) Includes the results of the following subsidiaries:

a) Sukjit Mega Food Park & Infra Ltd.
b) The Vijoy Steel & General Mills Co. Ltd.
c) Scott Industries Ltd.

(ii) are presented in accordance with the requirements of the Listing Regulations in this regard; and

(iii) gives a true and fair view in conformity with the applicable accounting standards and other accounting principles generally accepted in India, of the

CA

Yoginder Kumar Sud

B.Com. F.C.A

Ambika Towers, 4th Floor, Police Lines Rd.

JALANDHAR 144 001

Phone: off: 2220220, 2224174

Fax: 0181-5007172

consolidated net profit, other comprehensive income and other financial information of the Group for the quarter and the year ended March 31,2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013, as amended (“the Act”). Our responsibilities under those Standards are further described in the “Auditor’s Responsibilities for the Audit of the consolidated Financial Results” section of our report. We are independent of the Group in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion.

Management’s Responsibilities for the Consolidated Financial Results

The Statement has been prepared on the consolidated annual financial statements. The Board of Directors are responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit and other comprehensive income of the Group and other financial information in accordance with the applicable accounting standards 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 Listing Regulations.

The Board of Directors of the Companies included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Companies Act, 2013 for safeguarding of the assets of the Group 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 the 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 Statement that give a true and fair view and are free from material misstatement, whether due to fraud

CA

B.Com. F.C.A

or error, which have been used for the purpose of preparation of the Statement by the Directors of the Holding Company, as aforesaid.

In preparing the Statement, The Board of Directors of the companies included in the Group are responsible for assessing the ability of the Group 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 Group or to cease operations, or has no realistic alternative but to do so.

The Board of Directors of the Companies included in the Group are also responsible for overseeing the financial reporting process of the Group.

Auditor’s Responsibilities for the Audit of the Financial Results

Our objectives are to obtain reasonable assurance about whether the Statement as a whole is 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 the Statement.

As part of an audit in accordance with Standard on Auditing (SA), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the Statement, 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.

B.Com. F.C. A

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.

• 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 elated to events or conditions that may cast significant doubt on the group 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 group to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the Statement, including the disclosures, and whether the Statement represents the underlying transactions and events in a manner that achieves fair presentation.

• Obtain sufficient appropriate audit evidence regarding the financial statements/financial results/financial information of the entities within the Group and its subsidiary to express an opinion on the Statement. For the other entity included in the Statement, which has been audited by another auditor, such other auditor remains responsible for the direction, supervision and performance of the audit carried out by them. We remain solely responsible for our audit opinion.

We communicate with those charged with governance of the Holding company and such other entities included in the statement of which we are independent auditors 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 the Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable.

Other matter

The accompanying Statement includes the audited financial statements and other financial information of three subsidiaries, which have been audited by their independent auditors:

| Subsidiary Company | Total Assets | (Rs. Lacs)
Revenue from operations |
| --- | --- | --- |
| Sukjit Mega Food Park & Infra Ltd. | 13071.10 | 6412.85 |
| The Vijoy Steel & General Mills Co. Ltd. | 80.27 | 125.67 |
| Scott Industries Ltd. | 10.62 | 16.46 |

The independent auditor’s report on the financial statements of this entity has been furnished to us by the Management and our opinion on the statement in so far as it relates to the amounts and disclosures included in respect of this subsidiaries is based solely on the report of such auditor and the procedures performed by us stated in paragraph above.

Our opinion on the Statement is not modified in respect of the above matters with respect to our reliance on the work done and the report of the other auditor.

The Statement includes the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year to date

figures up to the third quarter of the current financial year, which were subjected to a limited review by us, as required under the Listing Regulations.

FOR Y K SUD & CO
Chartered Accountants,
Firms’s Registration No.000047N

(Y K SUD)
Proprietor
Membership No 16875

Place: Jalandhar
Date: May 27,2026

UDIN: 26016875UUPBKZ5306

THE SUKHJIT STARCH & CHEMICALS LIMITED

Regd. Office: Sarai Road, Phagwara-144401, CIN: L15321PB1944PLC001925
E-mail: sukhjit@sukhjitgroup.com Website: www.sukhjitgroup.com Ph. 01824-468800
EXTRACT OF THE AUDITED FINANCIAL RESULTS FOR THE QUARTER/ YEAR ENDED 31 ST MARCH, 2026
(in Rs. Crores)

| Particulars | Standalone
For
Three Months ended
31.03.2026
(Audited) | Standalone
For Three Months ended
31.12.2025
(Unaudited) | Standalone
For Corresponding Three Months (in the prev. year)
ended 31.03.2025
(Audited) | Standalone for Year
ended 31.03.2026
(Audited) | Standalone for Year
ended 31.03.2025
(Audited) |
| --- | --- | --- | --- | --- | --- |
| 1) Total Income/Revenue from Operations (Net of Discounts) | 410.51 | 345.25 | 361.81 | 1442.40 | 1493.02 |
| 2) Net Profit for the period before Tax
(before/ after exceptional items) | 18.38 | 5.34 | 3.49 | 34.09 | 52.88 |
| 3) Net Profit for the period after Tax
(before/ after exceptional items) | 13.23 | 4.04 | 2.44 | 26.09 | 39.48 |
| 4) Total Comprehensive Income for the period
(Comprising Profit for the period after Tax and other Comprehensive Income (OCI) after Tax) | 13.88 | 4.23 | 1.92 | 28.43 | 41.50 |
| 5) Paid up Equity Share Capital | 15.62 | 15.62 | 15.62 | 15.62 | 15.62 |
| 6) Earning Per Share in Rs. (face value of Rs.5 each, Basic & Diluted) | 4.23 | 1.29 | 0.78 | 8.35 | 12.64 |
| Particulars | Consolidated
For
Three Months ended
31.03.2026
(Audited) | Consolidated
For Three Months ended
31.12.2025
(Unaudited) | Consolidated
For Corresponding Three Months (in prev. year)
ended 31.03.2025
(Audited) | Consolidated
for Year ended
31.03.2026
(Audited) | Consolidated
for Year ended
31.03.2025
(Audited) |
| --- | --- | --- | --- | --- | --- |
| 1) Total Income/Revenue from Operations (Net of Discounts) | 410.69 | 348.72 | 362.81 | 1451.04 | 1506.19 |
| 2) Net Profit for the period before Tax
(before/ after exceptional items) | 20.44 | 4.18 | 4.40 | 35.55 | 53.95 |
| 3) Net Profit for the period after Tax
(before/ after exceptional items) | 14.59 | 3.13 | 2.80 | 27.03 | 39.95 |
| 4) Total Comprehensive Income for the period
(Comprising Profit for the period after Tax and other Comprehensive Income (OCI) after Tax) | 15.24 | 3.32 | 2.28 | 29.36 | 41.97 |
| 5) Paid up Equity Share Capital | 15.62 | 15.62 | 15.62 | 15.62 | 15.62 |
| 6) Earning Per Share in Rs. (face value of Rs. 5 each, Basic & Diluted) | 4.67 | 1.00 | 0.90 | 8.65 | 12.79 |

Notes:

The above is an extract of the detailed format of Quarterly/ Yearly Audited Financial Results prepared under Ind AS and filed with the Stock exchange on 27 th May, 2026, under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015. The full format of the quarterly / yearly financial results is available on the Stock exchange website of BSE at www.bseindia.com & of NSE at www.nseindia.com and also on Company’s website at www.sukhjitgroup.com.

Dated: 27th May, 2026
Place: Phagwara

THE SUKHJIT STARCH AND CHEMICALS LIMITED
EVOLVING WITH NATURE

Ref: SSC/MD/SE/2026-27/ 1869
Dt: 27/05/2026

BY E-FILING

| To,
The General Manager-Listing Department
BSE Limited
25th Floor, P.J. Towers,
Dalal Street, Fort,
Mumbai - 400 001

Ref: Security Code: 524542 | To,
The General Manager-Listing Department
The National Stock Exchange of India Limited
Exchange Plaza, 5th Floor,
Plot No. C/1, G Block, Bandra Kurla Complex,
Bandra (E), Mumbai- 400 051

Ref: Symbol: SUKHJITS |
| --- | --- |

Sub: Declaration in respect of Unmodified Opinion on Audited Financial Results for the Financial Year ended on 31st March, 2026.
Ref: Regulation 33(3) to the SEBI (LODR) Regulation, 2015

Dear Sir,

Pursuant to the provisions of Regulation 33(3)(d) of the SEBI (LODR) Regulations, 2015, as amended, we hereby declare that the Statutory Auditors of the Company, M/s Y K & Sud & Co., Chartered Accountants (Firm Regd No. 000047N) have issued an Audit Report with Unmodified Opinion on Audited Financial Results of the Company for the Quarter/ Year ended on 31st March, 2026.

You are requested to kindly take note of the same.

Thanking You,
Yours Faithfully,
For THE SUKHJIT STARCH & CHEMICALS LTD

Regd. Office : Sarai Road, Phagwara
Distt. Kapurthala
Punjab 144 401, India
T : 01824 468800, 260314
E : sukhjit@sukhjitgroup.com
w : www.sukhjitgroup.com
FSSC:22000 Company
CIN : L1S321PB1944PLC00192S

THE SUKHJIT STARCH AND CHEMICALS LIMITED
EVOLVING WITH NATURE

Ref: SSC/MD/SE/2026-27/ 1870
Dt: 27/05/2026

| To,
The General Manager-Listing Department
BSE Limited
25th Floor, P.J. Towers,
Dalal Street, Fort,
Mumbai - 400 001

Ref: Security Code: 524542 | To,
The General Manager-Listing Department
The National Stock Exchange of India Limited
Exchange Plaza, 5^{th} Floor,
Plot No. C/1, G Block, Bandra Kurla Complex,
Bandra (E), Mumbai - 400 051

Ref: Symbol: SUKHJITS |
| --- | --- |

REG - INTIMATION UNDER REGULATION 30 TO THE SEBI (LODR) REGULATIONS, 2015 - RE-APPOINTMENT OF EXECUTIVE DIRECTOR & RE-APPOINTMENT COST AUDITOR OF THE COMPANY

Dear Sir,

Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the Board of Directors of the Company in its meeting held today, has considered & approved the following:

a) Re-appointment of Sh. Madan Gopal Sharma, Executive Director of the Company for a further period of 5 years i.e. w.e.f. 01/06/2026 to 31/05/2031 (on expiry of his existing term on 31/05/2026), subject to approval of the shareholders in the ensuing Annual General Meeting.

b) Re-appointment of M/s Kushwinder Kumar & Associates, Cost Accountants as Cost Auditors to conduct Cost Audit of the Company for the financial year ending 31/03/2027, subject to ratification of their remuneration by the Shareholders in the ensuing Annual General Meeting

The requisite details of Mr Madan Gopal Sharma & M/s Kushwinder Kumar & Associates are enclosed as per Annexure 'A' & 'B' respectively.

Thanking You,
Yours Faithfully,
For THE SUKHJIT STARCH & CHEMICALS LTD

Regd. Office : Sarai Road, Phagwara
Distt. Kapurthala
Punjab 144 401, India
T : 01824 468800, 260314
E : sukhjit@sukhjitgroup.com
w : www.sukhjitgroup.com
FSSC:22000 Company
CIN : L15321PB1944PLC001925

EVOLVING WITH NATURE

ANNEXURE - A

Details under Regulation 30 of Listing Regulations read with clause 7 of Annexure I of SEBI Circular dated September 9, 2015

Name: Mr Madan Gopal Sharma

S. No.	Particulars	Details
1.	Reason for change	Re-appointment (on expiry of his existing term) in compliance with Sec 196 of the Companies Act, 2013 along with Regulation 17 of SEBI (LODR) 2015.
2.	Date of Re-appointment	01-06-2026
3.	Term of Re-appointment	Re-appointment of Sh. Madan Gopal Sharma, Executive Director of the Company for a further period of 5 years i.e. w.e.f. 01/06/2026 to 31/05/2031 (on expiry of his existing term on 31/05/2026).
4.	Disclosure of relationship between Directors	Not Applicable

Thanking You,

Yours Faithfully,

For THE SUKHJIT STARCH & CHEMICALS LTD

Aman Setia

Sr. Vice President (Finance) & Company Secretary

Regd. Office : Sarai Road, Phagwara

Distt. Kapurthala

Punjab 144 401, India

T : 01824 468800, 260314

E : sukhjit@sukhjitgroup.com

w: www.sukhjitgroup.com

FSSC:22000 Company

CIN : L15321PB1944PLC001925

EXCLUDING WITH NATURE

ANNEXURE - B

Details under Regulation 30 of Listing Regulations read with clause 7 of Annexure I of SEBI Circular dated September 9, 2015

Name: M/s Kushwinder Kumar & Associates

S. No.	Particulars	Details
1.	Reason for change	Re-appointment in compliance with Section 148 of the Companies Act, 2013
2.	Date of Re-appointment	27^{th} May, 2026
3.	Term of Re-appointment	For conducting cost audit for the Financial Year 2026-27
4.	Disclosure of relationship between Directors	Not Applicable

For THE SUKHJIT STARCH & CHEMICALS LTD

Aman Setha
Sr. Vice President (Finance) & Company Secretary