With reference to outcome submitted on Friday, June 13, 2025, the company inadvertently missed to attach statement of impact of audit qualification. Hence, we hereby attaching revised outcome with following documents: 1. Audited Financial results (standalone and consolidated) for the quarter and year ended on March 31, 2025; 2. Independent Auditors report with modified opinion on consolidated and standalone basis for the financial year ended on March 31, 2025; 3. Statement of Impact of Audit Qualification.

Libas Consumer Products has filed a revised outcome of its June 13, 2025 board meeting, now attaching the previously missed Statement of Impact of Audit Qualification along with audited standalone and consolidated results for Q4 and FY ended March 31, 2025. Standalone revenue from operations grew strongly by about 36% to Rs 5,493.93 lakhs (FY24: Rs 4,037.48 lakhs), but the company slipped into a net loss of Rs 157.44 lakhs versus a small profit of Rs 10.12 lakhs last year. The auditor (Choudhary Choudhary & Co) issued a Qualified Opinion, flagging significant issues including inventory overstatement of about Rs 1,187.30 lakhs, Rs 884.27 lakhs in loans/advances without agreements (of which Rs 298.59 lakhs may be unrecoverable), Rs 198.11 lakhs of doubtful long-outstanding trade receivables, and weak internal controls. On the positive side, operating cash flow turned positive at Rs 407.39 lakhs (FY24: negative Rs 415.29 lakhs), and the auditor highlighted three Emphasis of Matter items: missing actuarial gratuity valuation, a Rs 124.39 lakhs GST demand under appeal, and a May 2025 fire incident at a Mumbai store with Rs 2.5 crore estimated damage (fully insured).