The annual report for the year ended 31st March 2026 is submitted herewith pursuant to Regulation 34(1) of SEBI(LODR)Regulations 2015

GST NO: 33AACCJ7046E1ZU GARMENT MANTRA GARMENT MANTRA LIFESTYLE LIMITED HHA . (CIN: L18101TZ2011PLCO17586) 01.09.2026 BSE Limited, Phirozeleejeebhoy Towers, Dalal Street, Mumbai — 400001. BSE Scrip Code: 539216 Dear Sir, Sub: Submission of Annual report for the Financial year 2025-26 Pursuant to Regulation 34(1) of SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015 please find enclosed herewith the Annual report of the company for the financial year 2025-26 and notice of 15" AGM scheduled to be held on Saturday, September 26, 2026 at 11:00 a.m. at Swaad Mantra Hotels and Restaurants, No.8, College Road, Tirupur - 641 602. Kindly take note of the same in your records Thanking You, Yours Faithfully, For GARMENT MANTRA LIFESTYLE LIMITED Lakshmi Priya K Company Secretary Membership No: A36135 Registered & Admin Office: No.15, Murthy's PlazCa omplax Kariya Gounder Street, Khaderpet, Tlrupur 641 601. Fnctory- Unit No: 22, Nethaji Apparel Park, Eettiveerampalayam, New Tirupur- 641 666. Tel No :+91 0421- 4333896 ; E-mail : accounts@junctionfabrics.in Website: www.garmentmantra.com (¥ Scanned with OKEN Scanner Annual Report 2025-26 GARMENT MANTRA LIFESTYLE LIMITED 15TH ANNUAL REPORT 2025-2026 Annual Report 2025-26 CONTENTS PAGE NO. CORPORATE INFORMATION 1 NOTICE OF ANNUAL GENERAL MEETING 2 BOARD’S REPORT 14 ANNEXURES TO BOARD REPORT 31 REPORT ON CORPORATE GOVERNANCE 53 INDEPENDENT AUDITORS REPORT 75 STANDALONE FINANCIAL STATEMENTS 87 INDEPENDENT AUDITORS REPORT 137 CONSOLIDATED FINANCIAL STATEMENTS 146 Annual Report 2025-26 CORPORATE INFORMATION SCRIP CODE 539216 ISIN NO. INE653S01028 CIN NO. L18101TZ2011PLC017586 BOARD OF DIRECTORS Mr. Prem Aggarwal, Managing Director Mrs. Shikha Aggarwal, Whole time Director Mr. T. Muthiah, Independent Director Mr. Deva Kumar, Independent Director Mr. S. Babu, Independent Director *Mr. Thirumurugan, Independent Director (Tenure ended on 2nd April, 2025) COMPANY SECRETARY Mrs. Lakshmi Priya. K CHIEF FINANCIAL OFFICER Mr. Aditya Aggarwal REGISTERED OFFICE No.15, Murthy’s Plaza, Karia Gounder Street, Khaderpet, Tirupur – 641601, Tamil Nadu, India FACTORY ADDRESS Unit No:22, Nethaji Apparel Park, Eettiveerampalayam, New Tirupur -641 666 PRINCIPAL BANKERS Union Bank of India, Tirupur Kotak Mahindra Bank Limited, Bangalore STATUTORY AUDITORS M/s. Balaji and Thulasiraman, Chartered Accountants, No 14, Anna Nagar Extn., K P N Colony, 3rd Street, Tirupur - 641601 INTERNAL AUDITOR Mrs. Nisha, Tirupur SECRETARIAL AUDITOR M/s. G.V. and Associates Company Secretary in Practice Coimbatore Page 1 of 196 Annual Report 2025-26 NOTICE IS HEREBY GIVEN THAT THE 15TH ANNUAL GENERAL MEETING OF THE MEMBERS OF M/S. GARMENT MANTRA LIFESTYLE LIMITED (CIN: L18101TZ2011PLC017586) WILL BE HELD ON SATURDAY, 26TH DAY OF SEPTEMBER, 2026 AT 11:00 A.M. AT SWAAD MANTRA HOTELS AND RESTAURANTS TO TRANSACT THE FOLLOWING BUSINESS: ORDINARY BUSINESS ITEM NO: 1 – ADOPTION OF FINANCIAL STATEMENTS: To receive, consider and adopt the Audited Financial Statements (Standalone and Consolidated) as at 31st March 2026 together with the Directors’ Report and Auditors’ Report thereon. RESOLVED THAT the financial statements (Standalone and Consolidated) as at 31st March 2026 together with the directors’ report and auditors’ report thereon be and the same are hereby received, considered and adopted. ITEM NO: 2 – APPOINTMENT OF DIRECTOR To appoint a Director in the place of Mrs. Shikha Aggarwal, (DIN: 03373965), who retires by rotation and, being eligible offers herself for reappointment. RESOLVED THAT Mrs. Shikha Aggarwal, (DIN: 03373965), who retires by rotation being eligible for reappointment, be and is hereby re-appointed as a Director of the Company. SPECIAL BUSINESS: ITEM NO: 3 - TO RATIFY THE REMUNERATION PAYABLE TO COST AUDITOR FOR THE FINANCIAL YEAR 2026-27: To consider and if thought fit to pass with or without modification the following resolution as an Ordinary Resolution: RESOLVED THAT pursuant to section 148 (3) and rule 14 of the Companies (Audit and Auditors) Rules,2014 and other applicable provisions of the Companies Act, 2013 (the Act) (including any statutory modification or re-enactment thereof) the remuneration payable to Mr. B. Venkateswar, Cost and Management Accountant (Membership No. 27622 ) appointed by the Board of Directors of the company to conduct audit of cost records maintained by the company for the financial year 2026-27 shall not exceed Rs. 50,000.00/- (Rupees Fifty Thousand Only) plus applicable tax, travelling and other out-of-pocket expenses incurred by him in connection with the aforesaid audit, be and is hereby ratified and confirmed RESOLVED FURTHER THAT Mr. Prem Aggarwal, Managing Director (DIN: 02050297) or Mrs. Shikha Aggarwal, Whole time Director (DIN: 03373965) or any one of the directors of the company be and is hereby authorized Page 2 of 196 Annual Report 2025-26 severally to all such other acts, deeds and things and to sign, seal and deliver all such documents as may be necessary to give effect to the above resolution. Place: Tirupur By order of the Board Date: 30.05.2026 -Sd- Prem Aggarwal Managing Director DIN No: 02050297 Notes: 1. The explanatory statement pursuant to Section 102 of the Companies Act, 2013 setting out the details relating to Special business at the meeting, is provided thereto. 2. Pursuant to provisions of the Companies Act, a member entitled to attend and vote at Annual General Meeting (the "meeting") is entitled to appoint a proxy to attend and vote on a poll instead of himself / herself and the proxy need not be a member of the company. The instrument appointing the proxy, duly completed, must be deposited at the company's registered office not less than 48 hours before the meeting. 3. A person can act as a proxy on behalf of members not exceeding fifty and holding in the aggregate not more than ten percent of the total share capital of the company carrying voting rights. A member holding more than ten percent of the total share capital of the company carrying voting rights may appoint a single person as proxy and such person shall not act as a proxy for any other person or shareholder. 4. Institutional / Corporate members (i.e., other than individuals/HUF/NRI, etc.) intending to send their authorized representative to attend the meeting are requested to send to the Company a certified copy of Board resolution authorizing their representative to attend and vote on their behalf at the Meeting. The said resolution/authorization shall be sent to the Scrutinizer by email through its registered email address to hariramacs@gmail.com 5. Relevant documents referred to in the above Notice are open for inspection at the Registered Office of the Company during the business hours on any working day (except Saturday, Sunday and holidays) between 11:00 a.m. and 1.00 p.m upto the date of 15th Annual General Meeting. 6. M/s. Bigshare Services Private Limited, S6-2, 6th Floor, Pinnacle Business Park, Next to Ahuja Centre, Mahakali Caves Road, Andheri (East), Mumbai – 400093 is the Registrar & Share Transfer Agent (RTA) of the Company. All communications in respect of share transfers and change in the address of the members may be communicated to them. 7. The Notice is sent to all the members, whose name appeared in the Register of Members as on August 28, 2026 8. The information to be provided under Regulation 36(3) of the SEBI (Listing Obligations and Disclosure Page 3 of 196 Annual Report 2025-26 Requirements) Regulations, 2015 and Secretarial Standards on General meetings (SS-2) issued by the Institute of Company Secretaries of India in respect of the Directors seeking appointment/re-appointment at the AGM forms integral part of this notice 9. Since there was no unpaid/unclaimed dividend last year, the provisions of Section 125 of the Companies Act, 2013 w.r.t. transfer of unclaimed dividend to Investor Education and Protection Fund (IEPF) do not apply. 10. Members desirous of seeking inf [Showing first 8,000 characters — download PDF for full document]