Shareholders meeting

Date: September 05, 2026 To, T o , Listing Compliance Department The General Manager- Listing National Stock Exchange of India Ltd, BSE Limited, Exchange Plaza, C-1 Block G, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, Dalal Street, Mumbai- 400001 Bandra (East), Mumbai– 400051 NSE Symbol: ABCOTS BSE Scrip Code: 544522 ISIN: INE08PH01015 Subject: Annual Report of the Company for financial year 2025-26, inter-alia, including Notice of 29th Annual General Meeting (“AGM”) Dear Sir/ Madam, Pursuant to Regulations 30 and 34 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’) read with Schedule III thereto, and in furtherance to our letter dated September 4, 2026, informing about convening of the 29th Annual General Meeting (‘AGM’) of the Company, please find attached herewith a copy of Annual Report for the financial year 2025-26, which is being sent through electronic mode to those Members whose e-mail addresses are registered with the Company/Registrar to Issue & Share Transfer Agent (‘RTA’) / Depository Participant(s) (‘DPs’) / Depositories, inter-alia, including the Notice convening the 29th AGM of the Company scheduled to be held on Tuesday, September 29, 2026 at 12:00 P.M (IST) through Video Conferencing ('VC') )/other audio visual means (‘OAVM’), in accordance with the General Circular No. 14/2020 dated April 08, 2020 and subsequent circulars in this regard, latest being General Circular No. 03/2025 dated September 22, 2025, issued by the Ministry of Corporate Affairs (“MCA Circulars”) and applicable circulars issued by the Securities and Exchange Board of India, in this regard, from time to time. Notice of AGM and Annual Report are also available on the Company’s website at: Notice of the 29th AGM https://abcotspin.co.in/shareholders-meeting/ Annual Report for https://abcotspin.co.in/annual-report/ Financial Year 2025-26 Further, a letter in compliance with Regulation 36(1)(b) of the Listing Regulations, which is being sent to the Shareholders whose e-mail addresses are not registered with the Company / RTA / DPs / A B COTSPIN INDIA LIMITED CIN: L17111PB1997PLC020118, Registered Address: Bathinda Road, Jaitu, Faridkot, Punjab- 151202, Website: www.abcotspin.co.in, Email: info@abcotspin.in, Ph.: 01635-232670 Depositories, providing web link and exact path from where the Annual Report for the financial year 2025-26 and Notice of the 29th AGM can be accessed on the website of the Company. The facility to cast vote by electronic means (through remote e-voting and e-voting at the AGM) on all the resolutions set out in the AGM notice, will be provided to the shareholders of the Company who are holding equity shares as on the cut-off date i.e. Tuesday, September 22, 2026. The remote e-voting will commence on Saturday, September 26, 2026 (09:00 a.m. IST) and ends on Monday, September 28, 2026 (5:00 p.m. IST). Detailed instructions, inter alia, for registering e-mail address(s) and e-voting/ attendance at the AGM are provided in the AGM notice. We request you to take the above on record. Thanking you, For A B Cotspin India Limited Nidhi Company Secretary & Compliance Officer Encl.: as above A B COTSPIN INDIA LIMITED CIN: L17111PB1997PLC020118, Registered Address: Bathinda Road, Jaitu, Faridkot, Punjab- 151202, Website: www.abcotspin.co.in, Email: info@abcotspin.in, Ph.: 01635-232670 ANNUAL REPORT 2025-26 INDEX Corporate Information 01 Notice of AGM 02 Board Report 38 Annexure – A: Corporate Governance Report 69 Annexure – B: Management Discussion and Analysis Report 102 Annexure – C: Corporate Social Responsibility Report 111 Annexure – D: Form AOC-1 115 Annexure – E: Details of Remuneration of Directors and Employees 117 Annexure – F: Form MR-3 – Secretarial Audit Report 119 Standalone Financial Statements 122 Consolidated Financial Statements 192 ANNUAL REPORT 2025-26 NOTICE OF ANNUAL GENERAL MEETING NOTICE is hereby given that the Twenty-Ninth (29th) Annual General Meeting of the Members of A B Cotspin India Limited will be held on Tuesday, the 29th day of September, 2026 at 12:00 P.M. IST through Video Conferencing (“VC”)/ Other Audio- Visual Means (“OAVM”) (hereinafter referred to as electronic mode), for which purpose registered office situated at Bathinda Road, Jaitu, Faridkot, Punjab, India- 151202, will be deemed venue, to transact the following businesses: ORDINARY BUSINESS: 1) To consider and adopt the audited standalone and consolidated financial statements of the Company for the financial year ended March 31, 2026 together with the Reports of the Board of Directors and Auditor’s thereon and in this regard, to consider and if thought fit, to pass the following resolution as an Ordinary Resolution: “RESOLVED THAT the audited standalone and consolidated financial statements of the Company comprising of the balance sheet as at March 31, 2026, the statement of profit and loss, cash flow statement and statement of equity, for the financial year ended on March 31, 2026, together with notes thereto, and the Reports of Board of Directors and Auditors thereon, as circulated to the members and laid before the meeting, be and are hereby approved and adopted.” 2) To re-appoint Mr. Ramesh Kumar (DIN: 07684009) Non-Executive Director, who retires by rotation and being eligible, offers himself for re-appointment, and in this regard, to consider and if thought fit, to pass the following resolution as an Ordinary Resolution: “RESOLVED THAT pursuant to the provisions of Section 152 and other applicable provisions of Companies Act, 2013 and the Rules thereunder (including any statutory modification(s) and /or re- enactment(s) thereof for the time being in force) read with the Article of Association of the Company, Mr. Ramesh Kumar (DIN: 07684009), Non- Executive Director, who retires by rotation at this Annual General Meeting of the Company, and being eligible offered himself for re-appointment, be and is hereby re- appointed as Non-Executive Director of the Company, liable to retire by rotation.” SPECIAL BUSINESS: 3) Ratification of remuneration payable to M/s Jain Sharma & Associates, Cost Auditors, for the financial year 2026-27 and in this regard, to consider and if thought fit, to pass the following resolution, as Ordinary Resolution: “RESOLVED THAT pursuant to the provisions of Section 148 and all other applicable provisions, if any, of the Companies Act, 2013 and the Rules framed thereunder (including any statutory modification(s) or re-enactment(s) thereof for the time being in force) and pursuant to the recommendation of the Audit Committee and approval of the Board of Directors of the Company, remuneration of Rs. 50,000/- (Rupees Fifty Thousand only) plus taxes as applicable and reimbursement of reasonable out-of- pocket expenses, as may be incurred during the course of cost audit, to be paid to M/s Jain Sharma & Associates (Firm Registration No.: 000270), Cost Accountants, appointed by the Board of Directors of the Company as the Cost Auditor for conducting the Audit of the Cost records of the Company for the financial year 2026-27, be and is hereby ratified. RESOLVED FURTHER THAT any Director and Company Secretary of the Company be and are severally hereby authorized to do all acts, deeds, matters and take all such steps as may be necessary, proper or expedient to give effect to this resolution." 4) Approval for material Related Party Transactions with Ab Cotton Textiles Private Limited, and in this regard, to consider and, if thought fit, to pass the following resolution as Ordinary Resolution: “RESOLVED THAT pursuant to Regulation 23 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, (“Listing Regulations”) as amended from time to time and the applicable provisions of the Companies Act, 2013 (“the Act”) and Rules framed thereunder and other applicable laws/statutory provisions, if any Page 2 ANNUAL REPORT 2025-26 (including any st [Showing first 8,000 characters — download PDF for full document]