Submission of Annual Report 2025-26 pursuant to Regulation 34(1) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

ASIAN TEA & EXPORTS LIMITED CIN No. L24219WB1987PLC041876 Sikkim Commerce House, 4/1, Middleton Street, Kolkata – 700 071 Tel: +91 33 2287 9732 / 7334, 4006 3601 Email: info@asianteaexports.com, Website: www.asianteaexports.com Date: 04-09-2026 The Corporate Relationship Manager The Secretarial Department Bombay Stock Exchange Limited (BSE) C a l c u t t a S t o c k E x c h a n g e Limited (CSE) Department of Corporate Services 7, Lyons Range, Floor 25, P. J. Towers, Dalal Street Kolkata - 700001, Mumbai - 400 001 Scrip Code: 519532 Scrip Code: 011053 Dear Sir/Madam, Sub: Submission of Annual Report 2025-26 pursuant to Regulation 34(1) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 In terms of Pursuant to Regulation 30 read with Schedule III - Part A and Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby enclose the Annual Report for the Financial Year 2025-26 along with the Notice of 40th Annual General Meeting (AGM) of the Company scheduled to be held on Monday, 28th September, 2026 at 02:00 P.M. via Video Conference (“VC”)/Other Audio Visual Means (“OAVM”) in accordance with the applicable circulars issued by the Ministry of Corporate Affairs (MCA). Further in terms of BSE Circular no. LIST/COMP/40/2018-19 dated 8th February, 2019 and subsequent clarification vide circular no. LIST/COMP/13/2019-20 dated 16th May, 2019 with regards to filing of Annual Report in XBRL mode under Regulation 34 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the same will be filed in XBRL format in due course. The said Annual Report along with the AGM Notice is duly uploaded on the Company’s website. The same can be downloaded from the weblink: https://www.asianteaexports.com/investor- corner/annual-reports/Annual-Report-2025-2026.pdf Kindly take the above in your records. Thanking You, Yours faithfully, For Asian Tea & Exports Limited Priyarup Mukherjee Company Secretary and Compliance Officer Enclosure as above: 40th AGM ANNUAL REPORT 2025-26 ASIAN TEA & EXPORTS LIMITED ASIAN TEA & EXPORTS LIMITED TABLE OF CONTENTS STATUTORY REPORTS: PARTICULARS PAGE NO. Corporate Information 1-2 Notice 03-25 Director’s Report 26-39 Management Discussion & Analysis Report 40-49 Report on Corporate Governance & others Annexures 50-85 STANDALONE FINANCIAL STATEMENTS PARTICULARS PAGE NO. Independent Auditor’s Report 87-99 Balance Sheet 100-101 Statement of Profit & Loss 102-103 Cash Flow Statement 104-105 Statement of Change in Equity 106 Notes on Financial Statements 107-144 CONSOLIDATED FINANCIAL STATEMENTS PARTICULARS PAGE NO. Independent Auditor’s Report 146-157 Balance Sheet 158-159 Statement of Profit & Loss 160-161 Cash Flow Statement 162-163 Statement of Change in Equity 164 Notes on Financial Statements 165-206 Statement containing Salient Features of Financial 207-208 Statement of Subsidiaries/Associates/ Joint Ventures ASIAN TEA & EXPORTS LIMITED ASIAN TEA & EXPORTS LIMITED CIN NO. L24219WB1987PLC041876 CORPORATE INFORMATION Board of Directors : 1. Mr. Hariram Garg, Managing Director 2. Mr. Sunil Garg, Non-Executive Non-Independent Director 3. Mrs. Rama Garg, Non-Executive Non-Independent Woman Director 4. Mr. Akhil Kumar Manglik, Non-Executive Independent Director 5. Mr. Manish Jajodia, Non-Executive Independent Director (Resigned w.e.f. 26-03-2026) 6. Mr. Kuldeepak Banasal, Non-Executive Independent Director (Appointed w.e.f. 26-03-2026) 7. Mr. Rajnish Kumar Kansal, Non-Executive Independent Director Company Secretary Cum : Mrs. Anjali Shaw (Resigned w.e.f. 15-07-2025) Compliance Officer Mr. Priyarup Mukherjee (Appointed w.e.f. 09-10-2025) Chief Financial Officer : Mr. Rajesh Garg Auditors : STATUTORY AUDITOR Agarwal Kejriwal & Co. Partner, CA Mahadev Lal Agarwal 1, Ganesh Chandra Avenue, 4th Floor, Kolkata - 700 013 SECRETARIAL AUDITOR Puja Pujari & Associates, Proprietor: Ms. Puja Pujari, Practicing Company Secretary (For FY 2024-25) Rishra, BL-A9, 2nd Floor, Rishra, West Bengal- 712203 INTERNAL AUDITOR Arya Agarwal & Co. Partner, CA Sumedha Agarwal 27/7, 1st Lane, Yamini Roy Road Thirani Mill Compound Siliguri-734005 (ceased w.e.f. FY 2026-27) M/s Yash & Associates, Chartered Accountants Partner- Mr. Yash Arya ANO-507, Astra Towers, 2C/1, Action Area IIC, Rajarhat, Kolkata - 700 161 (appointed w.e.f. FY 2026-27) Page | 1 Annual Report 2025-26 ASIAN TEA & EXPORTS LIMITED Bankers’ : Kotak Mahindra Bank Limited 6, Little Russel St, Kolkata -700071 Registered Office : “Sikkim Commerce House” 5th Floor, 4/1, Middleton Street Kolkata- 700 071 CIN : CIN NO. L24219WB1987PLC041876 ISIN : INE822B01017 Website : www.asianteaexports.com E-Mail : info@asianteaexports.com cosec@asianteaexports.com Registrar & Transfer Agent : S.K. Infosolutions Pvt Ltd. D/42, Katju Nagar, (Near South City Mall) Ground Floor, Katju Nagar Bazar, Jadavpur, Kolkata -700 032 Page | 2 Annual Report 2025-26 ASIAN TEA & EXPORTS LIMITED NOTICE NOTICE is hereby given that the 40th Annual General Meeting (“AGM”) of the members of Asian Tea & Exports Limited (“Company”) will be held on Monday, 28th September, 2026 at 02:00 P.M. IST through Video Conferencing (“VC”) / Other Audio-Visual Means (“OAVM”) to transact the following businesses: ORDINARY BUSINESS: 1. TO RECEIVE, CONSIDER AND ADOPT THE AUDITED STANDALONE AND CONSOLIDATED FINANCIAL STATEMENTS OF THE COMPANY FOR THE FINANCIAL YEAR ENDED 31ST MARCH, 2026 AND THE REPORT OF THE BOARD OF DIRECTORS AND AUDITORS’ THEREON “RESOLVED THAT the Audited Standalone and Consolidated Financial Statements of the Company comprising of the Balance sheet for the financial year ended 31st March, 2026, the statement of Profit and Loss, Cash Flow Statement for the financial year ended on that date, together with the Notes on Accounts thereto and the Report of the Board of Directors (“Board”) and Auditors’ thereon, as circulated to the members and laid before the meeting, be and are hereby considered and adopted.” 2. TO APPOINT A DIRECTOR IN PLACE OF MRS. RAMA GARG (DIN: 00471845) WHO RETIRES BY ROTATION AND BEING ELIGIBLE OFFERS HERSELF FOR REAPPOINTMENT “RESOLVED THAT pursuant to the provisions of section 152 (6) of the Companies Act, 2013 and rules made thereunder (including any statutory modification and re-enactment thereof) and other applicable provisions, if any of the Companies Act, 2013, Mrs. Rama Garg (DIN 00471845) who is liable to retire by rotation and being eligible has offered herself for appointment, be and is hereby re-appointed as a Director of the Company, liable to retire by rotation.” SPECIAL BUSINESS: 3. TO APPROVE VOLUNTARY STEPPING DOWN FROM THE OFFICE OF MANAGING DIRECTOR BY MR. HARIRAM GARG (DIN: 00216053) AND HIS CONTINUATION AS CHAIRMAN & NON- EXECUTIVE DIRECTOR OF THE COMPANY To consider and if thought fit, to pass, with or without modification(s), the following resolution as Special Resolution: “RESOLVED THAT pursuant to the provisions of Sections 196, 197, 198, 203 and other applicable provisions, if any, of the Companies Act, 2013 (“Act”), read with the rules made thereunder, and the applicable provisions of the Articles of Association of the Company and the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), as amended from time to time, and subject to such approvals, consents and permissions as may be required and pursuant to the recommendation of the Nomination & Remuneration Committee and the Board of Directors, the consent of the Members of the Company be and is hereby accorded to Mr. Hariram Garg (DIN: 00216053), to voluntarily step down from the office of Managing Director of the Company with effect from 28th Page | 3 Annual Report 2025-26 ASIAN TEA & EXPORTS LIMITED September, 2026, and consequently cease to hold office as Managing Director from the said date.” “RESOLVED FURTHER THAT upon cessation of [Showing first 8,000 characters — download PDF for full document]