Approval of annual results for 31/03/2025 Pursuant to Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform you that the Board of Directors of the company in its Meeting held today i.e. 26" May, 2025 has, inter alia, considered and approved the Standalone Audited Financial Results of the company for the Quarter and Year ended March 31, 2025, as per the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose the following: > Audited financial results for the quarter and financial year ended 31st March, 2025 > Statement of Assets and Liabilities for the financial year ended 31st March, 2025 » Cash Flow statement for the financial year ended 31st March, 2025 » Auditors' Report on the Financial Results > Declaration pursuant to Regulation 33(3) (d) of the Listing Regulations The aforesaid financial results were also reviewed by the Audit Committee in its meeﬁng held on May 26, 2025. The Board meeting commenced at 01:00 pm and concluded at 02:00 pm Kindly take the same on your record and oblige us. @ anand RAYONS LTD Statement of Standalone Audited Financial Results for the Quarter ended 31/03/2025 Rs. in Lacs) ‘ Quarter Ended [ Year Ended s’- i PARTICULARS || 3170372025 || 31/12/2024 | 31/03/2024 | 31/03/2025 | 31/03/2024 No. ' || Audited | Unaudited = Audited Audited Audited | (cY (CY Q3) PY Q) FY-2024-25 FY-2023-24 TM D e I 'REVENUE FROM OPERATIONS (] ; ' Net Sales/Income from Operations || 858533 | 7464.40 9458.83 | 31375.16 34425.54 ; 11 OTHER INCOME 9.10 0.48 5.10 10.26 7.75 | TOTAL REVENUE (I + IT 8594.44 | 746488 946393 3138 ‘ 9 5, | 543 | 34433.2 | IV |[EXPENSES : - 1 ] ‘ ? (i) Cost of Materials Consumed | 8131.00 7148.95 9018.08 | 30075.18 33086.37 J | (i) Employee Benefits Expense 1 32,65 | 46.61 49.07 144.65 193.13 || (i) Finance Costs 60.18 81.09 73.01 265.85 288,80 | (iv) Depreciation and Amortization Expense , 7.92 12.28 7.48 31.68 2234 [ [ (| Y 5 i 1 i (v) Other Expenses ‘ 138.04 | 94.73 124.27 402.92 418.85 TOTAL EXPENSES (III - IV) 8369.79 = 7383.65 9271.90 | 30920.28 34009.48 ‘ ~ —_—— e— "V |PROFIT BEFORE EXCEPTIONAL AND 1 I ‘ « EXTRAORDINARY ITEMS AND TAX (1I1-1V) i 224.64 ! 81.23 | 192.03 | 465.14 | 42381 | VI EXCEPTIONAL ITEMS ; - “ o o B, ' VII PROFIT BEFORE EXTRAORDINARY (| ; ITEMS AND TAX (V- VI) | 22464 || 81.23 192,03 465.14 423.81 'VII1 EXTRAORDINARY ITEMS - - 0.14 | - 0.14 ' IX PROFIT BEFORE TAX ( VII - VIIT) 22464 | 81.23 191.88 " 465.14 423.66 X TAX EXPENSE :- ‘ | | (i) Current Tax - |l - = 120.87 111.92 | (i) Deferred Tax J - | = - |l . @ (1.45) | |PROFIT/(LOSS) FOR THE PERIOD FROM | X1 g 224.64 | 81.23 191.88 347.25 313.19 CONTINUING OPERATIONS (IX-X) | XII [ EARNINGS PER EQUITY SHARE : - ‘ ‘ (i) Basic ; j 122 || 0.54 | 1.28 1.89 2.09 (ii) Diluted f 1.46 | 0.54 | 1.28 2.24 2.09 For and on behalf of Board of Directors of LIMITED !AN ND RAY, %@ Anand Gokul Baks SURAT : - 26th May, 2025 ANAND RAYONS LIMITED Registered Office: 305-306, Jay Sagar Complex, B/h. Sub Jail, Khatodara, Surat -395 002. Ph : +91-261-4005667 Web Site: www.anandrayons.com, Email: -info@anandrayons.com, anandrayonsltd@gmail.com, CIN: L51909GJ2018PLC104200 (M @ 3 @) ®) The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the company at its meeting held on 26th May, 2025. The Statutory Auditors have carried out the results for the Quarter and Year Ended on 31st March, 2025. These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind AS'") notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in section 133 of the Companies Act, 2013. The Company is operating in Textile Business only; therefore, there is only one reportable segment in accordance with the Accounting Standards AS - 17 issued by ICAL Figures for the quarter ended 31st March, 2025 are the balancing figures between audited figures in respect of the full financial year ended 31st March, 2025 and the unaudited published year to date figures up to 31st December, 2024 being the date of the end of the third quarter of the financial year which were subjected to limited review. Figures of previous period are regrouped/reclassified wherever necessary to correspond to the figures of the current reporting period. @ anand RAYONS LTD i tandalon f Assets & Liabilities ‘Rs. in ans! ' Year Ended Year Ended \’ No. PARTIC ULARS 31/03/2025 31/03/2024 1 ASSETS:- ‘ NON-CURRENT ASSETS : - (a) Fixed Assets : - l ‘ (i) Tangible Assets 135.28 87.27 : 1 (b) Non-Current Investment 4.00 4.00 ! | (9) Deferred Tax Assets (Net) 8.34 5.36 “ | (d) Other Non-Current Assets 85.22 84.84 ‘ Sub Total Non-Current Assets 232.85 181.47 CURRENT ASSETS : - { (a) Inventories 1436.97 660.66 | | (b) Trade Receivables 4900.03 4168.08 , | () Cashand Cash Equivalents 2363.78 1277.70 (d) Short-Term Loans and Advances 956.93 907.53 f Sub Total Current Assets ‘ 9657.70 7013.96 ‘ f TOTAL ASSETS ‘ 9890.55 |- 719543 | ‘ _—— - I EQUITY ANDLIABILITIES:- SHAREHOLDERS' FUNDS : - ‘ A | (a) Share Capital 1838.27 1498.47 (b) Reserves and Surplus 4784.94 2128.66 () Money received against Share Warrant 1065.48 - Total Shareholder's Funds 7688.69 3627.13 . NON-CURRENT LIABILITIES : - « | ‘ Financial Liabilities | (2) Long Term Borrowing ‘ 398.77 536.84 j Sub Total Non-Current Liabilities | 398.77 536.84 CURRENT LIABILITIES : - Financial Liabilities ' (a) Short Term Borrowings 1211.73 2!37.22. (b) Trade Payable Total Outstanding dues of Micro and Small Enterprises - - Total Outstanding dues of creditors other than Micro and Small Enterprises 414,28 702.53 (c) Other Current Liabilities [ | _ Total Outstanding dues of Micro and Small Enterpriscs - 0.88 Total Outstanding dues of creditors other than Micro and Small Enterprises 53.96 78.26 (d) Short Term Provisions 123.12 112.56 | Sub Total Non-Current Liabilities 1803.09. ' 3031.46 TOTAL EQUITY AND LIABILITIES 9890.55 7195.43 For and on behalf of Board of Directors of AND RAYONS LIMITED Anand Gokul Bakshi SURAT : - 26th May, 2025 Chairman - 01942639 ANAND RAYONS LIMITED Registered Office: 305-306, Jay Sagar Complex, B/h. Sub Jail, Khatodara, Surat -395 002. Ph : +91-261-4005667 Web Site: www.anandrayons.com, Email: -info@anandrayons.com, anandrayonsltd@gmail.com, CIN: L51909GJ2018PLC104200 @ ~anand RAYONS LTD CASHF TATEMENT FOR THE YEAR ENDED 31st March 2025 T R 1 - Yol B et S Rs. in Lacs) PARTICULAR 31/03/2025 31/03/2024 A, CASH FLOWS FROM OPERATING ACTIVITIES : - Net Profit before taxation from continuing operation (as stated) 465.14 42292 Non cash adjustments to reconcile profit before tax to net cash flows : - % Depreciation and Amortisation Expenses 31.68 9.95 < Interest Income (9.13) (9.95) < Dividend Income (1.14) (1.46) < Interest Expenses 257.07 282.41 < (Gain)/ Loss on Sale of Investment - - % Net Prior Year's Adjustment - - < Effect of Exchange Rate Change = ; < Loss/ (Profit) on Sale / Discarded Assets (Net) - - Operating Profit before Working Capital Changes (as stated) 743.63 703.88 Movement in Woking Capital : - % (Increase) / Decrease in Trade & Other Receivables (731.95) 791.50 & (Increase) / Decrease in Inventories (776.31) 115.81 % (Increase) / Decrease in Loans and Advance 2313.15 (120.12) % Increase / (Decrease) in Deferred Tax Liabilities - - < (Increase) / Decrease in Deferred Tax Assets (2.98) (0:84) < (Increase) / Decrease in Trade & Other Payables (304.48) (884.20) Cash Generated from Operations 1241.05 606.03 « Net Prior Year's Adjustment - - < Income - Taxes Paid (117.89) (107.90) Net Cash from Operating ACVItiES ... wvo wve wve wee oo A) 1123.16 498.13 B. C OW, INVESTING ACT ES:- % Purchase of Fixed Assets (79.69) (6.05) % Sale of Fixed Assets » = < Proceeds from Sale of Investment - - < (Purchase) / Sale of Investment - - < Interest Income 9.13 9.95 < Dividend Income 1.14 1.46 4 Increase / (Decrease) in Inter Corporate Deposit - - < (Increase) / Decrease in Bank Deposit / Inter Corporate Advance (2362.93) (250,00) Net Cash (Used in) from Investing Activities. ... ... ... (B) (2432.36) (244.65) ANAND RAYONS LIMITED Registered Office: 305-306, Jay Sagar Complex, B/h. Sub Jail, Khatodara, Surat -395 002. Ph : +91-261-4005667 . Web Site: www.anandrayons.com, Email: -info@anandrayons.com, anandrayonsltd@gmail.com, CIN: L51909GJ2018PLC104200

Metric	Value (₹ Cr)	vs Q3 FY25
Revenue	85.85	15.0%
Total Income	85.94	15.1%
Expenditure	83.70	13.3%
PBT	2.25	176.7%
Net Profit	2.25	176.7%
OPM	3.30%	3.47pp
NPM	2.61%	1.52pp
EPS	1.22	125.9%

Anand Rayons Ltd Q4 FY25 Results