Spenta International has dispatched individual letters to shareholders providing weblinks to access the Annual Report for FY26 and the notice for its 39th Annual General Meeting. This communication targets shareholders whose email addresses are not registered with the company, its Registrar and Transfer Agent, or Depository Participants, in compliance with Regulation 36(1)(b) of the SEBI Listing Regulations.

The company informed the Department of Corporate Services at BSE Limited on September 1, 2026, under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Shareholders can also access these documents on the company’s website at www.spentasocks.com , the BSE website, and the MUFG Intime India Private Limited portal.

Document Access and Shareholder Instructions

The letters provide the exact path to view the documents online: Home > Investors Relations > Annual Reports. A direct weblink to the PDF is also included. Shareholders wishing to receive a physical copy of the Annual Report may request it by writing to the Registrar and Share Transfer Agent, MUFG Intime India Private Limited (formerly Link Intime India Private Limited), located at C-101, Embassy 247, L.B.S. Marg, Vikhroli (West), Mumbai.

The company urges members to register their email addresses with their respective Depository Participants or the RTA to receive future communications electronically.

39th AGM Details

The 39th AGM is scheduled for Wednesday, September 23, 2026. The Register of Members and Share Transfer Books will remain closed from Thursday, September 17, 2026, to Wednesday, September 23, 2026, both days inclusive. The meeting will commence at 12:00 noon and be conducted exclusively through Video Conferencing or Other Audio Visual Means, as notified to BSE on August 27, 2026.

Proxy appointments are not available for this meeting. Members attending via audio-visual means will count toward the quorum under Section 103 of the Companies Act, 2013. MUFg Intima India Private Limited (Insta Vote) has been engaged to facilitate remote e-voting. Shareholders holding physical shares or those without registered email addresses must update their details with the Registrar and Transfer Agent to access voting credentials.

Key Agenda Items

The AGM notice outlines several special resolutions for shareholder approval:

• Reappointment of Independent Director: Mr. Dilip Pawar (DIN: 09279715) is proposed for reappointment as a Non-Executive Independent Director for a second term of five years, effective from August 13, 2026, to August 12, 2031.
• Reappointment of Managing Director: Mr. Danny Hansotia (DIN: 00203497) is proposed for reappointment as Managing Director for three years, effective from December 1, 2026, to November 30, 2029. His proposed remuneration is up to ₹30.00 lakh per annum.
• Appointment of New Director: Mr. Anil Krushnadas Parekh (DIN: 07032496), appointed as an Additional Director on August 14, 2026, seeks regularization as a Director liable to retire by rotation. He is also proposed as a Wholetime Director for three years, effective from August 14, 2026, to August 13, 2029, with proposed remuneration up to ₹12.00 lakh per annum.

Financial Performance FY26

The Annual Report for the financial year ended March 31, 2026, reveals a decline in profitability compared to the previous year.

The company reported a net loss of ₹130.47 lakh in FY26, contrasting with a net profit of ₹121.49 lakh in FY25. Revenue from operations fell to ₹412.60 lakh from ₹476.38 lakh. Despite the loss, the Board did not recommend any dividend for FY26, whereas a final dividend of ₹1.00 per share was declared for FY25.

Spenta International Limited reported a narrowed net loss for its first quarter of fiscal year 2027, driven by a reduction in operational deficits despite a decline in top-line revenue. The company posted a standalone net loss of ₹82.22 lakh for the period ended June 30, 2026, improving from the ₹115.52 lakh loss recorded in the fourth quarter of FY26. This marks a 29% reduction in the quarterly deficit on a sequential basis.

Total income from operations fell 12.6% quarter-on-quarter to ₹102.49 lakh, down from ₹117.28 lakh in the previous quarter. On a year-on-year basis, revenue contracted sharply by 76% from ₹427.69 lakh reported in Q1FY26. The company’s basic and diluted earnings per share (EPS) stood at a loss of ₹2.97 each, an improvement from the loss of ₹4.18 per share in the preceding quarter and ₹4.72 for the full year ended March 31, 2026.

Financial Performance Overview

The company’s financial results for the quarter reflect continued pressure on profitability, though the pace of losses has slowed compared to the immediate prior period. The pre-tax loss before exceptional items was ₹82.49 lakh, marginally higher than the after-tax figure due to tax adjustments.

What the Numbers Show

A notable divergence exists between the company’s revenue trajectory and its loss containment efforts. While total income from operations dropped significantly both sequentially and annually, the net loss narrowed substantially on a quarterly basis. This suggests that cost structures or non-operating expenses may have been managed more effectively in Q1FY27 relative to the revenue base, even as the core business generated less income. However, the year-on-year comparison reveals a deep contraction in scale, with revenue falling by more than three-quarters compared to the same period last year.

Balance Sheet Position

As of June 30, 2026, Spenta International’s equity share capital remained unchanged at ₹276.43 lakh. The reserves and surplus position showed no value for the current quarter, consistent with the previous quarter’s audited balance sheet, although the full-year reserves stood at ₹2,493.71 lakh as of March 31, 2026. The company’s comprehensive income for the quarter was a loss of ₹82.72 lakh.

Regulatory Disclosures

The unaudited standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on August 14, 2026. The results were filed with the stock exchanges under Regulation 33 of the SEBI (Listing and Other Disclosure Requirements) Regulations, 2015. Danny F. Hansotia, Managing Director and CFO, signed off on the financial statement.