Annual Report for the financial year 2025-26

' EABC 40/8, BALLYGUNGE CIRCULAR ROAD, KOLKATA - 700 019 PHONE : (033) 24614156 / 4157, FAX : (033) 2461 4193 E-MAIL : vend@abcindia.com, HOME PAGE : www.abcindio.com INDIA LIMITED Moving made simple Date: 3' September, 2026 F'he Seeretary, Listing Department, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400001 Scerip Code No.- 520123 Sub: Compliance_under Regulation 34(1) of the SEBI (Listing_Obligations _and_Disclosure Requirements) Regulations 2015- Annual Report for the Financial Year ended 31 March, 2026 Dear Sir, Pursuant to Regulation 34(1) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, we are enclosing herewith the Annual Report of the Company for the Financial Year ended 31 Mareh, 2026 along with the Notice of’ Annual General Meeting of the Company scheduled to be held on Monday, 28" September, 2026 as sent to the members of the Company through clectronic mode, I'he Annual Report for the Financial Year 2025-26 is also available on the Company's website at www.abeindia.com. I'his is for your information and record I'hanking You Yours faithfully. For ABC India Limited ° Sanjay Agarwal Company Sceretary & Compliance Officer Iinel: As above REGD. OFFICE : P-10, NEW CLT. RUAD, KOLKATA - 700 073 CIN : L6301TWB1972PLC217415, Ph. - 033 2237 1745, 2461 4156, Fax : 633 2461 4193, E-mnil : vimd@abeindia.com, Website : www. abcindia. com Annual Report 2025-2026 DIRECTORS MR. SIDDARTH KAPOOR MRS. ISHANI RAY MRS. TWINKLE AGARWAL MANAGING DIRECTOR MR. ASHISH AGARWAL COMPANY SECRETARY MR. SANJAY AGARWAL CHIEF FINANCIAL OFFICER MR. SATYAKI BHATTACHARYA STATUTORY AUDITORS M/s. BDS & Co. Chartered Accountants SECRETARIAL AUDITORS MR. SANTOSH KUMAR TIBREWALLA Practising Company Secretary BANKERS STATE BANK OF INDIA ICICI BANK LIMITED REGISTRAR & TRANSFER AGENT MCS Share Transfer Agent Ltd. 383, Lake Gardens, 1st Floor, Kolkata - 700 045 PHONE : 033 40724051-54 FAX : 033 40724050 Email : mcssta@rediffmail.com REGISTERED OFFICE P-10, NEW C. I. T. ROAD KOLKATA - 700 073 CIN : L63011WB1972PLC217415 PHONE : 9331070790 Email : vrmd@abcindia.com Website : www.abcindia.com CORPORATE OFFICE 40/8, BALLYGUNGE CIRCULAR ROAD KOLKATA - 700 019 CIN : L63011WB1972PLC217415 PHONE : 033 40081471 Email : vrmd@abcindia.com Website : www.abcindia.com Contents Notice 2 Directors' Report and Annexures 20 Independent Auditors' Report 60 Balance Sheet 70 Statement of Profit & Loss 71 Statement of Changes in Equity 72 Cash Flow Statement 73 Notes to Financial Statement 75 ABC India Limited Notice NOTICE is hereby given that the 53rd Annual General Meeting of the Members of M/s. ABC India Limited will be held on Monday, the 28th day of September, 2026 at 3:00 P.M. via Video Conferencing (VC)/Other Audio Video Means (OAVM) to transact the following business: ORDINARY BUSINESS: 1. To receive, consider and adopt the Audited Financial Statement of the Company including Audited Balance Sheet as at 31st March, 2026, the Audited Profit & Loss Account and the Cash Flow Statement together with the Notes to Accouts forming part of the financial statements for the year ended on that date along with Report of Directors' and Auditors' thereon. 2. To declare Dividend on Equity Shares. 3. To appoint a Director in place of Mr. Siddarth Kapoor (DIN: 02089141), retiring by rotation and being eligible offered himself for re-appointment. SPECIAL BUSINESS: 4. RE-APPOINTMENT OF MR. ASHISH AGARWAL (DIN: 00351824) AS MANAGING DIRECTOR To Consider and if thought fit, to pass with or without modification(s) the following resolution as a Special Resolution: “RESOLVED THAT in accordance with the provisions of Sections 196, 197 and 198 read with Schedule V and all other applicable provisions of the Companies Act, 2013 and the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, and Regulation 17 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 and Nomination and Remuneration Policy of the Company, Mr. Ashish Agarwal (DIN: 00351824) be and is hereby appointed as Managing Director of the Company, for a further period of 3 (Three) years w.e.f. 1st August, 2026 on the terms and conditions including remuneration as set out in the Statement annexed to the Notice convening this Meeting. FURTHER RESOLVED THAT the last remuneration as drawn by Mr. Agarwal shall be deemed to be minimum remuneration for the purpose of the Act. FURTHER RESOLVED THAT the Board of Directors (hereinafter referred to as “the Board”, which term shall be deemed to include the Nomination and Remuneration Committee thereof) of the Company be and is hereby authorized to vary / alter/ modify the terms & conditions of re-appointment including remuneration in its absolute discretion as it may deem fit in compliance to the provisions of the Act and applicable Regulations of the SEBI(LODR) Regulations, 2015 and such variation / alteration / modification shall deemed to be approved by the Shareholders of the Company for all purposes. FURTHER RESOLVED THAT the Board of Directors of the Company be and is hereby authorized to do all acts and take all such steps as may be necessary, proper or expedient to give effect to aforesaid re-appointment.” 5. APPROVAL OF REMUNERATION OF COST AUDITORS To Consider and if thought fit, to pass with or without modification(s) the following resolution as an Ordinary Resolution: “ RESOLVED THAT pursuant to the provisions of Section 148 and all other applicable provisions of the Companies Act, 2013 and the Companies (Audit and Auditors) Rules, 2014, the remuneration payable to M/s. Debobrata Banerjee & Associates, Cost Auditors for conducting the cost audit of the cost records of the Company for the financial year ending March 31, 2027, as approved by the Board of Directors on the recommendation of Annual Report 2025-2026 Notice (Contd.) the Audit Committee and as set out in the Explanatory Statement in respect of this item of business, be and is hereby ratified. FURTHER RESOLVED THAT the Board of Directors of the Company be and is hereby authorised to do all acts and take all such steps as may be necessary, proper or expedient to give effect to the above.” By Order of the Board of Directors For ABC INDIA LIMITED Sd/- Place: Kolkata Sanjay Agarwal Date: 13th August, 2026 Company Secretary NOTES: EXPLANATORY STATEMENT PURSUANT TO SECTION 102 OF THE COMPANIES ACT, 2013 SETTING OUT THE MATERIAL FACTS IN RESPECT OF THE BUSINESS UNDER ITEM NO. 4 & 5 SET OUT IN THIS NOTICE AND THE DETAILS SPECIFIED UNDER REGULATION 36 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 AND SECRETARIAL STANDARDS-2 ON GENERAL MEETING ISSUED BY THE COMPANY SECRETARIES OF INDIA, IS ANNEXED HERETO. 1. In accordance with the provisions of the Act, read with the Rules made thereunder and General Circular No. 03/2025 dated 25th September 2025, other Circulars issued by the Ministry of Corporate Affairs (“MCA”) from time to time, Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated 11th July, 2023 and Circular No. SEBI/HO/CFD/CFD-PoD-2/P/CIR/2023/167 dated 7th October, 2023 and Circular No. SEBI/HO/CFD/CFD-PoD- 2/P/CIR/2024/133 dated 3rd October, 2024 issued by SEBI (“the Circulars”), companies are allowed to hold AGM, without the physical presence of members at a common venue. Accordingly, the AGM of the Company is being held through VC/OAVM, and video recording and transcript of the same shall be made available on the website of the Company. Central Securities (India) Depositories Limited (“CDSL”) will be providing facility for voting through remote e-Voting, for participation in the AGM through VC/OAVM and e-Voting during the AGM. Hence, Members can attend and participate in the AGM through VC/OAVM only, the detailed procedure for participating in the meeting through VC/OAVM is annexed herewith and available at the Company’s Website www.abcindia.com. In compliance with these Circulars, provisions of the Act and Listing Re [Showing first 8,000 characters — download PDF for full document]