Submission of 32nd Annual Report containing Notice of the 32nd Annual General Meeting for fy 2025-2026 to be held on 30th September, 2026 at 2:00 P.M. (IST) pursuant to regulation 34 of SEBI(LODR) Regulations, 2015

R e g i s t e r e d f f i - + 9 A I( F o r o . 5 , D 1 9 2 2 r lC I Nm c h4 0 0e E R N A T I O N Ay K n o w n a s P o p e e s C a r e- L 1 7 1 2 0 T N 1 9 9 4 P L C 0 2 9d a r a n S t r e e t , F i r s t F l o o ro o l , K e ll y s , C h e n n a i - 6 0 04 3 4 , E m a i l- k o i y a i n t e r nit e - w w w .k o iy a in t e r n a t io L L I Ms L i m i t e d2 , B a c k s i d 0 1 0 a t i o n a l @n a l.c o m S in i l . c i C B S E M o d e l Date: 7th September, 2026 Department of Corporate Services. BSE Limited Phirozee Jeejeeboy Towers, Dalal Street, Fort, Mumbai – 400001 BSE Scrip Code: 530565 Sub: Annual Report for the Financial Year 2025-2026. Ref: Regulation 34(1) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) Dear Sir/Madam, Please find enclosed Annual Report of the Company for the Financial Year 2025-2026 along with the Notice of 32nd Annual General Meeting (AGM) scheduled to be held on Wednesday, 30th September 2026 at 02:00 P.M. (IST) through Video Conferencing ('VC') / Other Audio-Visual Means ('OAVM'). The AGM will be held without the physical presence of the Members at a common venue. Further, in accordance with the relevant circulars issued by Ministry of Corporate Affairs and the Securities Exchange Board of India, the Notice of the 32nd AGM along with the Annual Report is being sent only through electronic mode to those Members whose email addresses are registered with the Company / Depository Participants. The Notice of 32nd AGM of the Company along with Annual Report is also available on the website of the Company. Kindly take the same on your records. Thanking You. Yours Faithfully, For Koiya International Limited Linta Purayidathil Jose Whole-time director DIN: 06413031 KOIYA INTERNATIONAL LIMITED (FORMERLY KNOWN AS POPEES CARES LIMITED) 32 ANNUAL REPORT FY 2025-2026 TABLE OF CONTENTS Contents Page No. Notice of the Annual General Meeting (AGM) 01 Board’s Report 31 Annexures to the Board’s report Secretarial Audit Report (MR-3) Management Discussion Analysis Report Certificate on Non-Disqualification of Director’s 63 Financial Statements Independent Auditor’s Report on Financial 66 Statements Balance Sheet 79 Statement of Profit and Loss 80 Statement of Cash Flows 81 Material Accounting Policies and Notes forming part 90 of Financial Statements CORPORATE INFORMATION Board of Directors and Key Managerial Personnel Non-Executive Director (Till 11th February, 2025) Mrs. Linta Purayidathil Jose (DIN: 06413031) Whole-Time Director (Appointed w. e. f 09th November 2023) (w. e. f 12th February 2025) Mr. Omkar Mundhra (DIN: 11148932) Independent Director (Appointed w. e. f 15th June 2025) Mrs. Sumita Mishra (DIN: 00207928) Independent Director (Appointed w. e. f 30th May 2025) Mr. Saroj Kumar Choudhury (DIN: 11143083) Independent Director (Appointed w. e. f 14th November 2025) Mr. Arunraj Charivukalayil Baburaj (DIN: 11735448) Additional Director (Appointed w. e. f 29th May 2026) (Non Executive Director) Mrs. Kattakota Satyabati Devi Additional Director (DIN:11586438) ( Executive Director- Managing (Appointed w.e.f. 11th August, 2026) Director) & CFO Company Secretary and Compliance SHANU JAIN Officer Audit Committee S. No Name Designation Role in the Committee 1. Mr. Omkar Mundhra Non-Executive Independent Director Chairperson 2. Mrs. Sumita Mishra Non-Executive Independent Director Member 3. Mr. Saroj Kumar Non-Executive Independent Director Member Choudhury Nomination and Remuneration Committee S. No Name Designation Role in the Committee 1. Mrs. Sumita Mishra Non-Executive Independent Director Chairperson 2. Mr. Omkar Mundhra Non-Executive Independent Director Member 3. Mr. Saroj Kumar Non-Executive Independent Director Member Choudhury Stakeholders Relat ionship Committee Role in the S. No Name Designation Committee 1. Mr. Omkar Mundhra Non-Executive Independent Director Chairperson 2. Mrs. Sumita Mishra Non-Executive Independent Director Member 3. Mr. Saroj Kumar Non-Executive Independent Director Member Choudhury Statutory Auditors M/s. Mahesh C. Solanki & Co., Chartered Accountants ICAI Firm Registration No.: 006228C Address: No. 6/2, 4th Floor, Willingdon Crescent, Dr. S.S Badrinath Road, Nugambakkam, Chennai – 600006 Secretarial Auditors M/s. Lakshmmi Subramanian & Associates, Practicing Company Secretaries Address: No. 81, Murugesa Naicker Office Complex, Greams Road, Thousands Lights, Chennai – 600006 Internal Auditors M/s. Bobby M. Vincent & Associates Address: First Floor, Sincere Arcade Mangattukavala Bypass, , Vengalloor, Thodupuzha, Kerala – 685608 Principal Bankers of the Company State Bank of India Registrars & Share Transfer Agent (RTA) MUFG Intime Private Limited (Formerly Known as Link Intime India Private Limited) Address: C 101, 247 Park, Lal Bahadur Shastri Marg, Surya Nagar, Gandhi Nagar, Vikhroli West, Mumbai - 400083, Maharashtra Contact Number: 022 – 49186060 Email Id: rnt.helpdesk@linkintime.co.in Name of the Stock Exchange where Securities of the Company are Listed BSE Limited Registered Office Address & Contact Details of the Company Address: No. 5, Damodaran Street, First Floor, Back Side of Sindhi CBSE Model School, Kellys, Kilpauk, Chennai, Perambur Purasawalkam, Tamil Nadu, India, 600010 Email Id: koiyainternational@gmail.com Website: www.koiyainternational.com Investor Relationship Email Id: koiyainternational@gmail.com Mobile No: 9223400434 NOTICE OF THE ANNUAL GENERAL MEETING (AGM) TO THE SHAREHOLDERS NOTICE is hereby given that the 32nd Annual General Meeting (AGM) of the Shareholders of Koiya International Limited (Formerly known as Popees Cares Limited) will be held on Wednesday, September 30, 2026 at 02:00 p.m. (IST) through Video Conference (VC) or Other Audio Visual Means (OAVM) to transact the following businesses : ORDINARY BUSINESSES : 1. To receive, consider and adopt the Audited Financial Statements of the Company for the financial year ended 31st March, 2026 together with the Report of the Board of Directors and Auditors thereon. To consider and, if thought fit, to pass the following resolution as an Ordinary Resolution: “RESOLVED THAT the Audited Financial Statements of the Company for the financial year ended March 31, 2026 and the Reports of the Board of Directors and Auditors thereon be and are hereby considered and adopted.” 2. To appoint a Director in place of Mrs. Linta Purayidathil Jose (DIN: 06413031) who retires by rotation and being eligible offers herself for re-appointment: To consider and, if thought fit, to pass the following resolution as an Ordinary Resolution: “RESOLVED THAT pursuant to Section 152 and other applicable provisions, if any, of the Companies Act, 2013 read with the rules framed there under (including any statutory modification or re-enactment thereof for the time being in force), the consent of the members be and is hereby accorded for the re-appointment of Mrs. Linta Purayidathil Jose,Wholetime- Executive Director, to the extent that she is required to retire by rotation and to continue as the Director of the Company.” SPECIAL BUSINESSES : 3. Regularise/Appoint Mrs. Kattakota Satyabati Devi (DIN: 11586438) as Director of the Company : To consider and if thought fit, to pass the following resolution as Ordinary Resolution: “RESOLVED THAT pursuant to the provisions of Sections 152, 161, and other applicable provisions, if any, of the Companies Act, 2013 (hereinafter referred to as the “Act”) (including any statutory amendment(s) or modification(s) thereto or enactment(s) or re- enactment(s) thereof for the time being in force) Mrs. Kattakota Satyabati Devi (DIN: 11586438), who was appointed as an Additional Director of the Company with effect from August 11, 2026 pursuant to the provisions of Section 161 of the Companies Act, 2013 (“Act”) and the Articles of Association of the Company and who holds office up to the date of Annual General Meeting, and being eligible, offer herself for appointment [Showing first 8,000 characters — download PDF for full document]