Corrigendum

Date: September 18, 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: Corrigendum to the Annual Report for Financial Year 2025-26 Dear Sir/Madam, This is in continuation of the Company's intimation dated September 5, 2026, whereby the Notice of the 29th Annual General Meeting ("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”) (“AGM Notice”) and the Annual Report of the Company for the Financial Year 2025-26 (“Annual Report”), were submitted to the Stock Exchanges and circulated to the Shareholders of the Company on the same day. In this regard, please find enclosed the Corrigendum to the AGM Notice and Annual Report (“Corrigendum”). The Corrigendum along with updated AGM Notice and Updated Annual Report is being sent through e-mail to all the Shareholders to whom the AGM Notice and Annual Report was sent on September 5, 2026, at their registered e-mail IDs and will be made available on the website of the Company i.e. www.abcotspin.co.in The Corrigendum forms an integral part of the AGM Notice & Annual Report circulated to the shareholders on September 5, 2026, and on and from the date thereof, the AGM Notice and Annual Report shall be read in conjunction with this Corrigendum. Except for the corrections specifically set out in the Corrigendum, all other contents of the AGM Notice & Annual Report shall remain unchanged. A copy of the updated Annual Report is enclosed herewith to this Corrigendum and also available on the website of the Company at www.abcotspin.co.in . 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 We sincerely regret any inconvenience that has been cause to the Members and other stakeholders due to the aforesaid inadvertent errors. You are hereby requested to take the above intimation on record. Thanking you, For A B Cotspin India Limited Nidhi Company Secretary & Compliance Officer M. No: A74591 Encl.: 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 CORRIGENDUM TO THE ANNUAL REPORT FOR THE FINANCIAL YEAR 2025-26 The Company is issuing this Corrigendum to the AGM Notice and Annual Report to bring the following corrections to the notice of the Members and other Stakeholders of the Company. The details of the corrections are set out below: 1. Page No. 28, 31 & 32 - Minimum Information under Annexure-I to Item No. 4 of Notice of 29th Annual General Meeting: In the Annexure-I containing the minimum information in respect of Item No. 4 of the Notice of the Annual General Meeting, the following corrections have been made: (a) Under the heading relating to the date of the Board Meeting, the date 27 January 2026 was inadvertently mentioned and has been corrected to 03 September 2026. (b) Under Part A4, the percentage appearing against the heading “Value of the proposed transactions as a percentage of the listed entity’s annual consolidated turnover for the immediately preceding financial year” was inadvertently mentioned as 28.25% and has been corrected to 39.78%. (c) Under Part A4, the financial year appearing in the table under the heading “Financial performance of the related party for the immediately preceding financial year” was inadvertently mentioned as 2024-2026 and has been corrected to 2025-2026. 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 2. Standalone and Consolidated Financial Statements (a) Signing Date and Place (Page no: 140,141,143,144,194,206,207,209,210 & 261): The signing date and place of the Directors and Key Managerial Personnel, which were inadvertently omitted, have been incorporated as May 27, 2026 and Jaitu, respectively. (b) Registered Office Address and CIN (Page no: 140-144,165-194, 206-210 & 232- 261): The Registered Office address and Corporate Identity Number (CIN) appearing on the letterhead were inadvertently not updated with current registered office address and CIN. The same have been corrected to “Bathinda Road, Jaitu (Distt. Faridkot), Punjab – 151202” and “L17111PB1997PLC020118”, respectively. (c) Correction in the Name of Company Secretary (Page no: 140,141,143,144,194,206,207,209,210 & 261): The surname of the Company Secretary was inadvertently mentioned as “Kapasia” and has been corrected to “Kapasiya”. Accordingly, the name of the Company Secretary now appears as “Rahul Kapasiya”. (d) Correction in PAN of Chief Financial Officer (Page no: 261): The PAN of the Chief Financial Officer appearing on the last page was inadvertently mentioned incorrectly and has been corrected to “ABXPG1267D”. (e) Correction in Standalone Financials Note No. 52 – Employee Benefit Plans (Page no: 193): Under the heading “Change in Present Benefit Obligation”, the financial year 2024- 2025 was inadvertently mentioned and has been corrected to 2025-2026. The aforesaid corrections are non-material in nature and do not have any impact on the financial position of the Company, the Notice convening the 29th Annual General Meeting, the resolutions proposed for approval of the Members, the voting rights of the Members, or any other financial information / non-financial information contained in the Annual Report. 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 Except for the corrections specifically set out in this Corrigendum, all other contents of the AGM Notice and Annual Report shall remain unchanged. This Corrigendum shall form an integral part of the AGM Notice and Annual Report which has already been circulated to Members of Company and on and from the date hereof, the Annual Report shall always be read in conjunction with this Corrigendum. This Corrigendum will also be made available on website of the Company at www.abcotspin.co.in , on the website of the stock exchanges i.e. BSE Limited and National Stock Exchange of India Limited at www.bseindia.com and www.nseindia.com, respectively, and on the website of National Securities Depository Limited at https://www.evoting.nsdl.com/. For A B Cotspin India Limited Nidhi Company Secretary & Compliance Officer M. No: A74591 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 Page 1 ANNUAL REPORT 2025-26 INDEX Corporate Information 01 Notice of AGM 02 Board Report 39 Annexure – A: Corporate Governance Report 70 Annexure – B: Management Discussion and Analysis Report 103 Annexure – C: Corporate Social Responsibility Report 112 Annexure – D: Form AOC-1 116 Annexure – E: Details of Remuneration of Directors and Employees 118 Annexure – F: Form MR-3 – Secretarial Audit Report 120 Standalone Financial Statements 123 Consolidated Financial Statements 193 Page 2 Page 3 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 si [Showing first 8,000 characters — download PDF for full document]