Notes to Accounts of SSMD Agrotech India Ltd.

Mar 31, 2026

a) Terms/ rights attached to equity shares :

The company has one classes of issued equity shares having a par value of INR 10 per share. Each equity shareholder is eligible for one vote per share. The dividend proposed by the board is subject to the approval of the shareholders in the ensuring Annual General Meeting, except in the case of interim dividend. In the event of liquidation the equity shareholders are eligible to receive the remaining assets of the company after distribution of all preferential amounts, in proportion of their shareholdings.

*Note: On 18th April 2025, vide EGM resolution, the Company has allotted 53,17,390 Equity Shares as bonus shares in the ratio of 10:1, i.e. 10 (Ten) Fully Paid Bonus Shares of Rs. 10/-each against the holding of 1 (One) equity share of the company) by capitalising Rs. 99.13 lakhs from the Securities Premium Account and Rs. 432.61 lakhs from the Reserve and Surplus Account.

On December 2, 2025, the Company successfully completed its initial public offering on the BSE SME platform. The issue comprised 28,17,000 equity shares with a face value of ^10/- each, allotted at a premium issue price of ^121/- per share.

a. The company was incorporated on 10th day of October, 2023 with a paidup capital of 10,000 Shares of Rs. 10 each amounting to Rs.1,00,000

b. The authorised share capital of the Company was increased from Rs. 1,00,000 divided into 10,000 equity shares of Rs. 10 each to Rs.4,00,00,000 divided into 40,00,000 Equity Shares of Rs. 10 each vide shareholder resolution dated 10.04.2024

c. The paidup share capital of the Company was increased from 10,000 equity shares of Rs. 10 each to 5,31,739 Equity Shares of Rs. 10 each by issuing 5,21,739 fresh Equity Shares at the premium of Rs. 19 for each shares vide resolution dated 22-04-2024 pursuant to Business Transfer Agreement dated 24th day of October, 2024 with effect 01st day of April, 2024.

d. The authorised share capital of the Company was increased from Rs. 4,00,00,000 divided into 40,00,000 equity shares of Rs. 10 each to Rs.11,00,00,000 divided into 1,10,00,000 Equity Shares of Rs. 10 each vide shareholder resolution dated 21.03.2025

e. The company issued 53,17,390 equity shares of Rs. 10 each as bonus shares in the ratio of 10:1 (10 (Ten) Fully paid Bonus Shares of Rs. 10/-each will be allotted against the holding of 1 (One) equity share of the Company) vide EGM resolution passed on 18th day of April, 2025.

f. On December 2, 2025, the Company successfully completed its initial public offering on the BSE SME platform. The issue comprised 28,17,000 equity shares with a face value of ^10/- each, allotted at a premium issue price of ^121/- per share.

* Promoter here means promoter as defined in the Companies Act, 2013.

** percentage change shall be computed with respect to the number at the beginning of the year or if issued during the year for the first time then with respect to the date of issue.

** Disclosure of payable to vendors as defined under the "Micro, Small and Medium Enterprise Development Act, 2006" is based on the information available with the Company regarding the status of registration of such vendors under the said Act, as per the intimation received from them on requests made by the Company. There are no overdue principal amounts/ interest payable amounts for delayed payments to such vendors at the Balance Sheet date. There are no delays in payment made to such suppliers during the year or for any earlier years and accordingly there is no interest paid or outstanding interest in this regard in respect of payments made during the year or brought forward from previous