Pursuant to Regulation 34 read with Regulation 30 and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, ....

Ref: GSA: CS: 2026 Dated: 02nd September, 2026 Department of Corporate Relations BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Mumbai-400001 BSE Scrip Code: 513059 Sub: Annual Report of G S Auto International Limited (“the Company”) for the Financial Year 2025-26 Dear Sir/Madam, Pursuant to Regulation 34 read with Regulation 30 and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 [“Listing Regulations”], please find enclosed herewith the Annual Report of the Company for the financial year 2025-26 including the Notice of the 52nd Annual General Meeting (“AGM”) of the Company scheduled to be held on Wednesday, September 30, 2026 at 11:00 A.M. (IST) through Video Conferencing (‘VC’)/ Other Audio Visual Means (‘OAVM’). The Annual Report 2025-26 is also available on the website of the Company at www.gsgroupindia.com. In compliance with relevant circulars issued by Ministry of Corporate Affairs (‘MCA’) and the Securities and Exchange Board of India, the Notice convening the AGM and the Annual Report of the Company for the financial year 2025-26 is being sent through electronic mode to all the Members of the Company whose email addresses are registered with the Company/ Company’s Registrar and Transfer Agent (‘RTA’)/ Depository Participant(s). Additionally, in accordance with Regulation 36(1)(b) of the Listing Regulations, the letters providing the web-link of Company’s website from where the Annual Report for financial year 2025-26 can be accessed, are being sent to Members whose E-Mail IDs are not registered with Company/RTA/DP. This is for your information and records. Thanking you For G S AUTO INTERNATIONAL LIMITED Jasmine Kaur (COMPANY SECRETARY & COMPLIANCE OFFICER) Encl: As Above TRUST THE LEADER INTERNATIONAL 52 ANNUAL REPORT 2025-26 G.S. Auto International Limited CIN: L34300PB1973PLC003301 QUALITY RELIABILITY STRENGTH SUSTANABILITY GS AUTO INTERNATIONAL LIMITED ANNUAL REPORT 2025-26 Board of Directors Mr. Jasbir Singh Ryait Chairman & Managing Director Mr. Surinder Singh Ryait Managing Director Mrs. Dalvinder Kaur Ryait Executive Director Mrs. Amarjit Kaur Ryait Executive Director Mr. Harkirat Singh Ryait Executive Director Mr. Sharwan Sehgal Independent Director Mr. Pardeep Sehgal Independent Director Mr. Mohit Bansal Independent Director CA Kanwalpreet Singh Walia Independent Director CHIEF FINANCIAL OFFICER BANKERS Mr. Deepak Chopra Punjab National Bank COMPANY SECRETARY REGISTRAR & SHARE TRANSFER AGENT Ms. Jasmine Kaur M/s Skyline Financial Services Pvt. Ltd., D-153A, Okhla Industrial Area Phase-I, STATUTORY AUDITORS New Delhi-110020, India M/s Sukhminder Singh & Co. Phone: 011-64732681-88, 011-26812682-83, Chartered Accountants Fax No.: 011-26812682 620-R, Model Town, Email: admin@skylinerta.com Ludhiana-141002, Punjab, India REGISTERED OFFICE & WORKS- UNIT 1 COST AUDITORS GS AUTO INTERNATIONAL LIMITED, M/s Pawan & Associates G.S. Estate, G T Road, Cost Accountants, Ludhiana-141010; Punjab, India 702, D-3, Maya Garden City, Phone: 0161-2511001 Mohali CIN: L34300PB1973PLC003301 SECRETARIAL AUDITORS Unit-II M/s Baldev Arora & Associates M-09, Large Sector, 7-New Punjab Mata Nagar Tata Kundra Main Road, Industrial Area, Pakhowal Road, Ludhiana-141013 Adityapur Industrial Development Authority, Jamshedpur-832402-Jharkhand, India INTERNAL AUDITORS Website: www.gsgroupindia.com M/s. Gurdip Kumar & Associates Email : info@gsgroupindia.com B-XIX-220, Rani Jhansi Road, Ghumar Mandi, Ludhiana-141001 Contents Notice 2 Management Discussion and Analysis Report 12 Directors’ Report 16 Corporate Governance Report 23 Independent Auditors’ Report 47 Financial Statements 56 Significant Accounting Policies and Notes 60 GS AUTO INTERNATIONAL LIMITED ANNUAL REPORT 2025-26 NOTICE 5. To appoint Mr. Joga Singh (holding DIN: 11886274) as an Notice is hereby given that the 52nd Annual General Meeting of Independent Director of the Company and in this regard, to consider and if thought fit, to pass the following resolution the Members of G S Auto International Limited (CIN: as a Special Resolution: L34300PB1973PLC003301) will be held on Wednesday, September 30, 2026 at 11:00 a.m. through electronic mode “RESOLVED THAT pursuant to Sections 149, 150, 152 read [video Conference (“VC”) or other audio visual means with Schedule IV and other applicable provisions of the (“OAVM”)] to transact the following businesses: Companies Act, 2013 and the Companies (Appointment and Qualifications of Directors) Rules, 2014 (including any Ordinary Business: statutory modification(s) or re-enactments thereof for the 1. To receive, consider and adopt the Audited Financial time being in force), Mr. Joga Singh holding Statement of the Company for the financial year ended (DIN:11886274) who was appointed as an Additional March 31, 2026 together with Reports of the Board of Director in the capacity of Independent Director of the Directors and Auditors thereon; Company by the Board of Directors effective from August 2. To appoint a Director in place of Mr. Harkirat Singh Ryait 29, 2026 and who holds office till the date of the Annual (holding DIN: 07275740), Executive Director, who retires by General Meeting in terms of Section 161 of the Companies rotation at this Annual General Meeting and being eligible Act, 2013, be and is hereby appointed as an Independent has offered himself for re-appointment; Director of the Company for the term of Five consecutive 3. To consider the appointment of Statutory Auditors of the years with effect from August 29, 2026 to August 28, 2031, Company and fix their remuneration and in this regard to and the term shall not be subject to retirement by rotation. consider and if thought fit, to pass, with or without RESOLVED FURTHER THAT the Board of Directors of the modification(s), the following resolution as an Ordinary Company be and is hereby authorized to do all such acts, Resolution: deeds, matters and things as may be necessary and “RESOLVED THAT pursuant to the provisions of Section expedient to give effect to the above resolution.” 139, 142 and other applicable provisions, if any, of the 6. To appoint Mr. Vineet Gupta (holding DIN: 11886353) as an Companies Act, 2013 and the Companies (Audit and Independent Director of the Company and in this regard, to Auditors) Rules, 2014 (including any statutory consider and if thought fit, to pass the following resolution modification(s) or re-enactment(s) thereof, for the time as a Special Resolution: being in force), M/s C S Arora & Associates., Chartered “RESOLVED THAT pursuant to Sections 149, 150, 152 read Accountants (Firm Registration No. 015130N), 734, Phase- with Schedule IV and other applicable provisions of the II, Urban Estate, Dugri Road, Ludhiana-141013, be and are Companies Act, 2013 and the Companies (Appointment hereby appointed as the Statutory Auditors of the and Qualifications of Directors) Rules, 2014 (including any Company for the term of 5 (five) consecutive years to hold statutory modification(s) or re-enactments thereof for the office from the conclusion of this Annual General Meeting time being in force), Mr. Vineet Gupta (DIN: 11886353) who till the conclusion of 57th Annual General Meeting of the was appointed as an Additional Director in the capacity of Company at such remuneration including reimbursement Independent Director of the Company by the Board of of travelling and other out of pocket expenses as shall be Directors effective from August 29, 2026 and who holds fixed by the Board of Directors of the Company.” office till the date of the Annual General Meeting in terms of Special Business: Section 161 of the Companies Act, 2013, be and is hereby 4. To approve the remuneration of the Cost Auditors for the appointed as an Independent Director of the Company for financial year ending March 31, 2027 and in this regard to the term of Five consecutive years with effect from August consider [Showing first 8,000 characters — download PDF for full document]