Pursuant to Regulation 30 and 34 of SEBI (LODR) Regulations, 2015 please find enclosed the Annual Report for the Financial Year 2025-26.

Chairman’s Message Respected Shareholders, The journey of Emmsons has always been defined by resilience, relationships and the courage to look beyond challenges. As we present this year's Annual Report, I am pleased to share that our focus remains firmly on strengthening the foundations of our business and preparing Emmsons for its next phase of growth. The past year has once again tested our determination. Yet, every challenge has also brought valuable lessons, sharpened our focus and reinforced the importance of responsible and disciplined business practices. We have remained committed to protecting the long-term interests of our shareholders while strengthening our presence across our key markets. Our businesses across India, Indonesia and Dubai continue to provide us with a strong platform for growth. We remain focused on our core strengths in energy and commodities while exploring new opportunities, strategic partnerships and value-added initiatives that can create sustainable long-term value. For us, growth is not simply about numbers. It is about building a stronger organisation - financially responsible, operationally efficient, professionally managed and capable of adapting to a rapidly changing global environment. I am particularly encouraged by the opportunities emerging in the energy and natural resources sectors. The global energy landscape is undergoing significant transformation, and we believe Emmsons is well positioned to participate in this transition by combining our experience in conventional energy and commodities with a forward-looking approach towards new and sustainable opportunities. Throughout this journey, our greatest strength has been our people. I sincerely thank our employees, business associates and partners for their commitment, perseverance and continued support. I also extend my heartfelt appreciation to my fellow Board members for their guidance and contribution. Most importantly, I thank our shareholders for their continued trust, patience and confidence in Emmsons. Your support has given us the strength to navigate challenging times and the confidence to look ahead with renewed determination. As we enter the next chapter, our objective is clear: to build a stronger, more resilient and future-ready Emmsons; to grow with discipline and responsibility; and to create enduring value for all our stakeholders. Thank you. Sd/- EMMSONS Anil Kumar Monga Chairman & Managing Director Emmsons International Limited | Annual Report 2025-26 CONTENTS Overview PAGE Corporate Information 2 Notice of the 33rd Annual General Meeting 3 Directors’ Report 17 Corporate Governance Report 35 Certificate on Corporate Governance 52 Management Discussion & Analysis Report 54 Certificate on non disqualification of Directors 56 CEO/CFO Certification 57 Standalone Financial Statements 67 Auditors’ Report 58 Balance Sheet 68 Statement of Profit & Loss 69 Changes in Equity (SOCE) 70 Cash Flow Statement 71 Notes to Financial Statement 72 Consolidated Financial Statements Auditors’ Report 94 Balance Sheet 102 Statement of Profit & Loss 103 Changes in Equity (SOCE) 104 Cash Flow Statement 105 Notes to Financial Statement 106 Statement Pursuant to Section 129 of the Companies Act, 2013 read with 131 rule 5 of Companies(Accounts) Rules, 2014. EMMSONS PRESENT CORPORATE INFORMATION THE BOARD :- ANIL KUMAR MONGA Chairman & Managing Director (Executive Director) RAJESH MONGA Whole Time Director (Non-Executive Director) RAHUL CHOPRA Independent Director (Non-Executive Director) PINKI KAUSHIK Independent Director (Appointed w.e.f 30.05.2025) (Non-Executive Director) BHALENDRA PAL SINGH Chief Financial Oficer TWINKLE GUPTA Company Secretary cum Compliance Officer (Appointed w.e.f 02.04.2025) AUDITOR(S) B .B. CHAUDHRY & CO. Z-8, Hauz Khas, New Delhi – 110016 REGISTERED & ADMIN OFFICE CIN, WEBSITE ADDRESS AND EMAIL Flat No. 301, Plot No. 12, Zamrudpur, L74899DL1993PLC053060 Community Centre, Kailash Colony, www.emmsons.com New Delhi-110048 co.secy@emmsons.com Tel: 011-29247721-25 PRINCIPAL BANKERS 1 - Punjab National Bank SHARE REGISTRAR AGENT (Ex-Oriental Bank of Commerce-Now MUFG Intime India Private Limited merged with Punjab National Bank) (Formerly Link Intime India Private Limited) 2 - Bank of Baroda Noble Heights, 1st Floor, Plot NH 2, 3 - Indian Bank (Ex-Allahabad Bank-Now C-1 Block LSC, Near Savitri Market, merged with Indian Bank) Janakpuri, New Delhi-110058 4 - Indian Overseas Bank Emmsons International Limited | Annual Report 2025-26 NOTICE NOTICE is hereby given that 33rd Annual General Meeting of M/s Emmsons International Limited will be held on Wednesday, 30th September, 2026 at 12:15 P.M. through Video Conferencing/Other Audio-Visual Means (VC/ OAVM), to transact the following businesses: ORDINARY BUSINESS: ITEM NO. 1: ADOPTION OF FINANCIAL STATEMENTS: To receive, consider and adopt the Audited Standalone and Consolidated Financial Statements of the Company for the Financial Year ended March 31, 2026, the Auditor's Report and the Board's Report thereon, by passing the following resolution as an Ordinary Resolution: "RESOLVED THAT the Audited Standalone and Consolidated Financial Statements of the Company for the Financial Year ended March 31, 2026, the Auditor's Report and the Board's Report thereon be and are hereby considered and adopted." ITEM NO. 2: APPOINTMENT OF DIRECTOR: To appoint a director in place of Mr. Rajesh Monga (DIN: 00249642), who retires by rotation and being eligible, offers himself for re-appointment by passing the following resolution as an Ordinary Resolution: "RESOLVED THAT in accordance with the provisions of Section 152 and other applicable provisions of the Companies Act, 2013, Mr. Rajesh Monga (DIN: 00249642), who retires by rotation at this meeting and being eligible, offers himself for re-appointment be and is hereby appointed as a Director of the Company, liable to retire by rotation." ITEM NO. 3: RE-APPOINTMENT OF STATUTORY AUDITORS OF THE COMPANY: To re-appoint the, M/s. B.B. Chaudhry & Co., Chartered Accountants (Firm Registration No. 001784N), as a Statutory Auditors of the company for the second term of five years and in this regard, to pass with or without modification(s), the following resolution as an Ordinary Resolution: “RESOLVED THAT pursuant to the provisions of Sections 139, 141, 142 and other applicable provisions, if any, of the Companies Act, 2013, read with the Companies (Audit and Auditors) Rules, 2014, including any statutory modification(s) or re-enactment(s) thereof for the time being in force, and based on the recommendation of the Audit Committee and the Board of Directors, M/s. B.B. Chaudhry & Co., Chartered Accountants (Firm Registration No. 001784N), being eligible for re-appointment and having furnished the requisite certificate confirming that their re-appointment, if made, shall be in accordance with the conditions prescribed under the Companies Act, 2013 and the Rules made thereunder, be and are hereby re-appointed as the Statutory Auditors of the Company to hold office for a term of five (5) consecutive years, from the conclusion of this 33rd Annual General Meeting until the conclusion of the 38th Annual General Meeting of the Company to be held in the year 2031, at such remuneration as may be fixed by the Board of Directors of the Company in consultation with the Statutory Auditors, in addition to reimbursement of applicable taxes and out-of-pocket expenses incurred in connection with the audit of the accounts of the Company. RESOLVED FURTHER THAT the Board of Directors of the Company be and is hereby authorised to do all such acts, deeds, matters and things as may be necessary, expedient or desirable to give effect to this resolution.” For and on behalf of the Board of Emmsons International Limited Sd/- Dated: 04/09/2026 (Anil Kumar Monga Place: New Delhi Chairman & Managing Director DIN: 00249410 EMMSONS NOTES: 1. The Ministry of Corporate Affairs (“MCA”) has, vide its Genera [Showing first 8,000 characters — download PDF for full document]