ACLD

Financial & Operational Highlights - H1 FY27 Revenue grew 42% YoY to ₹246 Cr, EBITDA reached ₹23 Cr, while PAT remained flat at ₹8.63 Cr vs ₹8.70 Cr. - Borrowings increased to ₹232 Cr entirely due to working capital needs driven by higher raw cashew nut prices, delayed transit cycles, and seasonal inventory. - Geopolitical issues in the Red Sea extended West African shipping transit times from 35-45 days to 100-112 days. - Existing shelling plant operates at peak utilization levels of 95% to 97% on 140 MT/day capacity. Capex & Expansion - Board approved a ₹114 Cr capex over a 30-month timeline, funded via internal accruals and debt. - Project includes a 60 MT/day shelling capacity addition (taking total to 200 MT/day), cardanol extraction facility, and staff housing colony. - The pending solar plant and CNSL oil unit faced regulatory and technical delays; commissioning is now expected by mid-to-end December. Management Outlook & Growth Drivers - EBITDA margin percentage fluctuates with raw cashew prices, but absolute EBITDA margin per kg remains stable at ~₹7/kg. - Long-term roadmap targets scaling total capacity to 1,000 MT/day by 2037 across food, fuel, feed, and fertility segments. - Exploring export opportunities in the Middle East for premium kernel grades to diversify away from domestic market dependency.

- Audio/video recording of Earnings Conference Call held on November 4, 2026, made available on the company's website. - The call covered unaudited financial results for the half year ended September 30, 2026. - The company confirmed no unpublished price-sensitive information was discussed.

- H1 FY27 Revenue up 42% YoY to ₹246.74 Cr; EBITDA grew 53% YoY to ₹23.31 Cr with margin at 9.45%. - Board approved ₹114 Cr capex for capacity expansion, a new Cardonal unit, and infrastructure. - CRISIL reaffirmed ratings (BBB/Stable, A3+) and enhanced rated bank facilities to ₹150 Cr.

H1 FY27 Consolidated Revenue ₹24,673.96 Lakhs vs ₹17,369.28 Lakhs (▲42.06% YoY) EBITDA ₹2,331.03 Lakhs vs ₹1,524.81 Lakhs (▲52.87% YoY) PAT ₹863.53 Lakhs vs ₹870.21 Lakhs (▼0.77% YoY) EBITDA Margin 9.45% vs 8.78% (▲67bps)

- Aelea Commodities Ltd approved land acquisition in Surat, Gujarat for expanding manufacturing capacity and building a staff housing colony. - Planned capacity addition includes 60 MT general capacity and 30 MT for Cardonal Processing. - Total estimated investment of ₹114 crore (₹100 crore for land and manufacturing unit, ₹14 crore for housing). - Project completion timeline is within 30 months from February 2027, financed via internal accruals or debt.

- The company has authorized key officials to determine materiality of events or information and make disclosures to stock exchanges. - Authorized Officials: Ashok Patel (Whole Time Director & CFO) and Devyani Fenil Vanapariya (Compliance Officer & Company Secretary). - Disclosure made pursuant to Regulation 30(5) of the SEBI (LODR) Regulations, 2015.

- Board of Directors approved standalone and consolidated unaudited financial results for the half year ended September 30, 2026. - Meeting commenced at 04:00 PM and concluded at 05:10 PM on November 02, 2026. - Detailed financial result tables were not included in the extracted filing text.

- Resignation of Mr. Chandresh Madhubhai Unagar as Non-Executive Independent Director effective 2nd November 2026 due to professional reasons. - Appointment of Mr. Bhupeshkumar Vrajnathdas Parikh as Additional Non-Executive Independent Director for a 5-year term effective 2nd November 2026.

- Approved standalone and consolidated unaudited financial results for the half year ended September 30, 2026. - Noted the resignation of Mr. Chandresh Madhubhai Unagar as Non-Executive Independent Director. - Approved the appointment of Mr. Bhupeshkumar Vrajnathdas Parikh as Additional Non-Executive Independent Director for 5 years. - Approved business expansion and Capex plans.

Concall Schedule Concall Date: Wednesday, 04th November, 2026 Concall Time: 11:00 A.M.

- Mr. Chandresh M Unagar has resigned from the position of Non-Executive Independent Director of Aelea Commodities Limited. - Resignation is effective from November 2, 2026, due to professional reasons. - He has confirmed that there are no other material reasons for his resignation.

- Board meeting scheduled on November 02, 2026 to approve H1 FY27 financial results. - Board to take note of the resignation of Independent Director Mr. Chandresh Madhubhai Unagar. - To consider appointment of an Additional Independent Director and approve business expansion and Capex.

- Mr. Chandresh M Unagar has resigned from the position of Non-Executive Independent Director of Aelea Commodities Limited. - Resignation date is effective from 2nd November 2026 due to professional reasons. - The company confirmed there are no other material reasons for his resignation.

- Total bank loan facilities rated enhanced to ₹150 Crore from ₹105 Crore. - Long-term rating reaffirmed at CRISIL BBB/Stable. - Short-term rating reaffirmed at CRISIL A3+.