Reply to Clarification- Financial results

Date: 22nd January, 2026 Listing Compliance Department National Stock Exchange of India Ltd, Exchange Plaza, C-1 Block G, Bandra Kurla Complex, Bandra (East), Mumbai– 400051 NSE Symbol: ABCOTS Sub: Clarification sought with respect to the Financial Results for the quarter and nine months ended September 30, 2025, submitted in XBRL mode by A B Cotspin India Limited (“Company) dated 12-Nov-2025. Ref.: NSE email dated January 19, 2026 Dear Sir/Madam, This is with reference to your email dated January 19, 2026 seeking clarification regarding the mismatch observed in the Consolidated Earnings Per Share (EPS) disclosed by the Company in the consolidated Financial Results for the quarter and nine months ended September 30, 2025, submitted by the Company in XBRL Mode. In this regard, we would like to clarify that the mismatch in the Consolidated EPS was purely due to an inadvertent clerical/typographical error while filling in the EPS figures in the relevant field of XBRL file. It is hereby clarified that the EPS figures inadvertently mentioned in the XBRL file of Consolidated Financial Results for the quarter and nine months ended September 30, 2025, as submitted by the Company, were as under:  For the quarter ended: EPS of 5.81 and on dilutes basis as 4.97  For the year-to-date period: EPS of 9.60 and on diluted basis as 8.21 However, the correct Consolidated EPS figures, as duly approved by the Board of Directors and disclosed in the PDF filing of the Outcome of the Board Meeting and of such Financial Results, are as under:  For the quarter ended: EPS of 1.66 (same on diluted basis)  For the year-to-date period: EPS of 3.57 (same on diluted basis) There is no impact on such consolidated financial statements, profit figures, or any other financial parameters of the Company. The error was limited only to the clerical entry of EPS figures, while the PDF disclosures filed contained the correct information. Further, the Company has filed the revised XBRL consolidated Financial Results for the Quarter and nine months ended September 30, 2025. 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 The Company regrets the inconvenience caused due to the above inadvertent error and assures you that necessary internal checks and controls are being strengthened to avoid recurrence of such errors in future filings. We request you to kindly take the above clarification on record and oblige. Thanking You Yours Faithfully For A B Cotspin India Limited Rahul Kapasiya Company Secretary & Compliance Officer M.No.: A70811 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