Puretrop Fruits Limited (formerly known as Freshtrop Fruits Limited) has filed a Certificate of Extinguishment with BSE Limited on May 12, 2026, pursuant to Regulation 11 of the SEBI (Buy-back of Securities) Regulations, 2018. The filing confirms the successful extinguishment of 11,00,000 equity shares bought back under the company's tender offer buyback, resulting in a reduction of the company's paid-up equity share capital.

Buyback Timeline and Process

The buyback process was initiated through a Public Announcement dated February 20, 2026, which was published on February 23, 2026. A Letter of Offer was subsequently issued on April 13, 2026. The tendering period for the buyback opened on Friday, April 17, 2026, and closed on Thursday, April 23, 2026. The extinguishment of the bought-back equity shares was executed on May 07, 2026, through Pravin Ratilal Share And Stock Brokers Limited (DP ID: IN300982, Client ID: 10967087) via the NSDL system.

Share Capital Reconciliation: Pre and Post Extinguishment

The following table presents the reconciliation of the company's share capital before and after the extinguishment of the bought-back equity shares:

All 11,00,000 equity shares were extinguished in dematerialised (demat/electronic) form. No equity shares in physical form were tendered under the buyback; hence, no extinguishment was required in physical form.

Depository Confirmations

Both national depositories have acknowledged the corporate action. NSDL confirmed the debit of 1,100,000.000 equity shares (ISIN: INE795D01011) from the relevant account on May 07, 2026, as executed by the R&T Agent, Bigshare Services Pvt. Limited. Separately, Central Depository Services (India) Limited (CDSL) communicated on May 8, 2026, that the company has bought back 1100000 equity shares, and the capital of the company after this buyback as recorded with CDSL is Rs.68699020/- (6869902 equity shares of Rs.10/- each).

Post-Buyback Shareholding Pattern

The shareholding pattern of the company, pre and post buyback (with pre-buyback details as on record date April 10, 2026), is as follows:

Certification and Compliance

The Certificate of Extinguishment was issued on May 07, 2026, and certifies that the equity shares were extinguished in compliance with the provisions of Regulation 11 of the Buy-back Regulations and the SEBI (Depository and Participants) Regulations, 2018. The certificate was signed by Ashok Vishindas Motiani (Managing Director, DIN: 00124470), Nanita Ashok Motiani (Whole Time Director, DIN: 00787809), Manoj R. Hurkat of M/s. Manoj Hurkat and Associates (Secretarial Auditors, FCS4287, COP: 2574), and Babu Rapheal of Bigshare Services Private Limited (Registrar to the Buyback). The post-buyback public announcement was published on May 05, 2026, and the above information has also been made available on the company's website at www.puretrop.com .

Puretrop Fruits Limited (formerly known as Freshtrop Fruits Limited) announced its audited standalone financial results for the quarter and year ended March 31, 2026, following a Board of Directors meeting held on May 12, 2026. The results were reviewed by the Audit Committee and approved by the Board, with the statutory audit conducted by M/s. F P & Associates, Chartered Accountants, who issued an unmodified audit opinion on the financial statements. The Board meeting commenced at 04:00 p.m. and concluded at 04:50 p.m.

Financial Performance: Continuing Operations

The company delivered a strong turnaround in its continuing operations for FY26, reporting a net profit of ₹726.33 lakhs against a net loss of ₹681.66 lakhs in FY25. Revenue from operations for the full year stood at ₹12,188.22 lakhs, compared to ₹11,169.23 lakhs in the prior year. Total income, including other income of ₹383.32 lakhs, reached ₹12,571.55 lakhs for FY26 versus ₹11,426.76 lakhs in FY25. Total expenses for FY26 were ₹11,609.75 lakhs, down from ₹12,315.22 lakhs in FY25, reflecting improved cost management. Key expense components for FY26 included cost of materials consumed at ₹7,699.95 lakhs, employee benefits expense at ₹1,499.53 lakhs, other expenses at ₹1,859.60 lakhs, and depreciation and amortisation at ₹533.24 lakhs.

The following table summarises the key financial metrics for continuing operations:

Discontinued Operations and Total Profitability

The company also recognised income from discontinued operations, arising from the transfer of its Fresh Fruit Business to Green Agrevolution Private Limited on a slump sale basis during the quarter ended December 2023. As per the terms of the Business Transfer Agreement, the profit from discontinued operations for FY26 stood at ₹1,802.69 lakhs (after tax), compared to ₹1,868.68 lakhs in FY25. The profit from discontinued operations consists of actual received and provision of income/amount receivable as on March 31, 2026, from revenue generated during Year 2 as per the terms of the Business Transfer Agreement.

Earnings Per Share

The earnings per share (EPS) for FY26 reflected the improvement in overall profitability. The basic and diluted EPS from continuing operations stood at ₹9.11 per share for FY26, reversing a loss of ₹8.55 per share in FY25. EPS from discontinued operations was ₹22.62 per share in FY26 versus ₹23.45 per share in FY25. The total EPS from all operations was ₹31.73 per share in FY26, compared to ₹14.89 per share in FY25. The paid-up equity share capital remained unchanged at ₹796.99 lakhs (face value ₹10.00 per share).

Balance Sheet Highlights

Total assets of the company expanded to ₹15,243.79 lakhs as at March 31, 2026, from ₹12,989.54 lakhs as at March 31, 2025. The following table presents key movements in the balance sheet:

Cash Flow Summary

For the year ended March 31, 2026, the company generated net cash flow from operating activities of ₹2,407.65 lakhs, compared to ₹3,954.56 lakhs in the prior year. Net cash used in investing activities was ₹2,085.58 lakhs, while net cash used in financing activities was ₹310.06 lakhs. Cash and cash equivalents at the end of the period stood at ₹8.27 lakhs, compared to ₹18.92 lakhs at the beginning of the period. The cash flow statement has been prepared under the Indirect Method as set out in Indian Accounting Standard (Ind-AS-7).

The financial results and the auditor's report are available on the company's website at www.puretrop.com . The results were signed by Managing Director Ashok V. Motiani at Ahmedabad on May 12, 2026.