Submission of Annual Report (including Notice of AGM) under Regulation 34 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 for the Financial Year 2025-26.

GRAND OAK CANYONS DISTILLERY LIMITED (Formerly known as Pacheli Industrial Finance Limited) Regd Office: 3RD FLOOR, A321, MASTER MIND 4, ROYAL PALMS, GOR EGAON (EAST), MUMBAI, NagariNiwara, Mumbai, Goregaon East, Maharashtra, India, 400065 Corp. Office: J71, Lower Ground Floor ,J Block Paryavaran Comple x Ignou Road, Neb Sarai, New Delhi, India, 110062 CIN: L74110MH1985PLC037772, Email Id: pacheliindustrailfinance@gmail.com, Website: https://www.pifl.in/, Contact no: 8294697644 Date: 05.09.2026 The Department of Corporate Service BSE Limited PhirozeJeejeebhoy Towers, Dalal Street, Mumbai – 400001. SCRIP CODE: 523862 (GRAND OAK CANYONS DISTILLERY LIMITED) EQ - ISIN - INE926B01016 Sub: Submission of Annual Report (including Notice of AGM) under Regulation 34 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 for the Financial Year 2025- Dear Sir, With reference to the above-mentioned subject, please find enclosed herewith the Annual Report (including AGM Notice) as per Regulation 34 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 for the Financial Year 2025-26. You are requested to take the above on your records and acknowledge the same. For and on behalf of Board of Directors GRAND OAK CANYONS DISTILLERY LIMITED Prabhakar Kumar Managing Director DIN: 11219679 Date: 05.09.2026 Place: New Delhi GOCDL_ANNUAL REPORT F.Y.-2025-26 Page 1 of 181 CONTENTS Corporate Informa tion Notice of 41th Annu al General Meeting Director’s Report 4 FORM AOC - 1 (salient features of Associate Company) (Annexure – I) FORM AOC- 2 (Related Party Transaction) (Annexure - II) Management Discussion & Analysis (Annexure-III) Corporate Govern ance Report (Annexure-IV) CEO/CFO/MD Certification Certificate of Compliance (Corporate Governance) Independent Auditor’s Report Financial Statements:  Balance Sheet  Statement of change in equity  Statement of Profit and Loss Account  Cash Flow Statement Accounting Polici es and Notes on Accounts Secretarial Audit Report (MR-3) GOCDL_ANNUAL REPORT F.Y.-2025-26 Page 2 of 181 CORPORATE INFORMATION CIN: L74110MH1985PLC037772 Board of Directors Mr. Prabhakar Kumar Managing Director Mrs. Promila Sharma Non-Executive - Independent Director Mr. Ravindra Dilip Davrung Non-Executive & Independent Director Mr. Luv Sharma Non-Executive - Independent Director (resigned w.e.f 12/11/2025) Mr. Harsh Non-Executive & Non- Independent Director Mr. Piyush Managing Director (resigned w.e.f 08/08/2025) Mrs. Rekhaben Sanjay Bhanushali Non-Executive - Independent Director Mr. Ajay Kumar Non-Executive & Non- Independent (resigned w.e.f 08/08/2025) Director Board Committee Nomination & Remuneration Audit Committee Committee Mrs. Promila Sharma Chairperson Mr. Luv Sharma Chairperson Mr. Harsh Member Mr. Piyush Member Mr. Luv Sharma Member Mrs Promila Shama Member Mr. Ravindra Dilip Mamber Davrung Risk Management Committee Stakeholders Relationship Committee Mr. Prabhakar Kumar Chairperson Mrs. Promila Sharma Chairperson Mrs. Promila Sharma Member Mr. Harsh Member Mr. Harsh Member Mr. Prabhakar Kumar Member GOCDL_ANNUAL REPORT F.Y.-2025-26 Page 3 of 181 Statutory Auditor Registrar and Transfer Agent Skyline Financial Services Pvt. Ltd, M/S V R S K & ASSOCIATES Mumbai Office: (Chartered Accountants) 505, A Wing, Dattani Plaza, Andheri Kurla House No. 42, Ward No. 18, Road, Safeed Pool, Mumbai-400072 Basti Pura, Arya Nagar, Tel: +91-22-28511022 Rohtak - 124001 Delhi Office: D-153/A, 1st floor, Phase I, Okhla Industrial Area, New Delhi, Delhi 110020 Tel: 011-40450193-97 & 011-26812682- Email:admin@skylinerta.com, subhashdhingreja@skylinerta.com Website: www.skylinerta.com Registered Office: Secretarial Auditor 3rd Floor, A321, Master Mind 4, Royal FCS Bhupendra Kaushik Palms, Goregaon (East), Mumbai, Nagari (Practicing Company Secretaries) Niwara, Mumbai, Goregaon East, 8/2, 3rd Floor West Patel Nagar-110008 Maharashtra, India, 400065 Corporate Office: Scrutinizer J-71, Lower Ground Floor, J Block FCS Bhupendra Kaushik Paryavaran Complex Ignou Road, Neb (Practicing Company Secretaries) Sarai, New Delhi DL 110062 8/2, 3rd Floor West Patel Nagar-110008 Stock Exchange(S) Where Company’s Company Secretary Securities Are Listed Ms. Sarvagya Goel BSE Limited Internal Auditor Website Mr. Mithlesh www.pifl.in CFO Email: Mr. Rakesh Agarwal pacheliindustrialfinance@gmail.com (Appointed w.e.f 07/08/2025) GOCDL_ANNUAL REPORT F.Y.-2025-26 Page 4 of 181 GRAND OAK CANYONS DISTILLERY LIMITED Reg. Add: 3rd Floor, A321, Master Mind 4, Royal Palms, Nagari Niwara, Mumbai, Goregaon East, Maharashtra, India, 400065 Corp. Off: J-71, Lower Ground Floor, J Block Paryavaran Complex Ignou Road, Neb Sarai, New Delhi DL 110062 Email- pacheliindustrialfinance@gmail.com, Website: www.pifl.in. , Contant no : 8294697644 N O T I C E Notice is hereby given that the 41st Annual General Meeting of the Company will be held on Saturday, 26th Day of September, 2026 at 01:00 P.M. IST through Video Conferencing (“VC”) / Other Audio-Visual Means (“OAVM”) to transact the following business: ORDINARY BUSINESS: 1) APPROVAL AND ADOPTION OF AUDITED FINANCIAL STATEMENTS OF THE COMPANY FOR THE YEAR ENDED MARCH 31, 2026 ALONG WITH AUDITOR’S REPORT AND BOARD’S REPORT To receive, consider and adopt the Balance Sheet as on March 31, 2026, Statement of Profit and Loss, Cash Flow Statement, Statement of changes in equity and Notes on accounts for the year ended March 31, 2026 along with report of Board of directors and auditors thereon and if thought fit, to pass with or without modification the following resolution as an Ordinary Resolution: “RESOLVED THAT pursuant to the provisions of Section 134 of the Companies Act 2013, the Financial Statements containing the Balance Sheet, Profit and Loss Account, Cash Flow statements, Note & Schedules appended thereto for the Financial Year ended 31st March 2026 together with the Board’s Report and Auditor’s Report thereon be and are hereby received, considered and adopted.” 2) RETIRE BY ROTATION AS PER SECTION 152(6) OF COMPANIES ACT, 2013 To consider and if thought fit, to pass with or without modification, the following resolution as an ordinary resolution: To appoint a Director in place of Mr. Prabhakar Kumar, Managing Director (DIN: 11219679), a Director who retires by rotation and being eligible offers himself for re- appointment. “RESOLVED THAT” Mr. Prabhakar Kumar, Managing Director (DIN: 11219679), who retire by rotation in terms of Section 152 of Companies Act, 2013 and being eligible be and is hereby re-appointed as Director of the Company whose office shall be liable to retirement by rotation”. PIFL_ANNUAL REPORT F.Y.-2025-26 Page 5 of 181 SPECIAL BUSINESS: 3) APPOINTMENT OF SECRETARIAL AUDITOR FOR THE ONE TERM FOR FOUR YEAR FOR THE FINANCIAL YEAR 2026-27 TO 2029-30. To consider and if thought fit, to pass with or without modification, the following Resolution as an Ordinary Resolution: "RESOLVED THAT, pursuant to the provisions of Section 204 of the Companies Act, 2013, and the rules made thereunder read with Regulation 24A of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, and based on the recommendation of Audit committee and approval of the Board of Directors, the consent of the Company is be and is hereby accorded to appoint M/s B kaushik & Associates, Practicing Company Secretaries having Membership Number F9884 & Certificate of Practice Number 12453 (Peer Review No. 1983/2022), as the Secretarial Auditor of the Company for the one term for four year for the financial year 2026-27 to 2029-30 to conduct the Secretarial Audit and to submit the Secretarial Audit Report in accordance with the requirements of the Companies Act, 2013, and any other applicable laws, rules, and regulations”. “RESOLVED FURTHER THAT, the Board of Directors be and is hereby authorized to fix the remuneration payable to the Secretarial Auditor for the one term of [Showing first 8,000 characters — download PDF for full document]