Intimation to Shareholder for Annual General Meeting and e voting etc.

CIN NO.: L63040WB1986PLC040796 Date: - 25th July, 2026 To, To, The Secretary, Dy. General Manager, The Calcutta Stock Exchange Limited Corporate Relationship Department, 7, Lyons Range, BSE Limited, Kolkata – 700 001 P. J. Tower, Mumbai – 400 001 Scrip Code: 15091 (CSE) Scrip Code: 532444 (BSE) Sub: Notice convening 40th Annual General Meeting and Annual Report for F.Y. 2025-2026 Dear Sir / Madam, We are pleased to inform you that the 40th (Fortieth) Annual General Meeting (AGM) of T. Spiritual World Limited will be held on 25th August, 2026, Tuesday, at 04:00 p.m. IST through Video Conferencing (VC) / Other Audio Visual Means (OAVM), in accordance with the applicable circulars issued by the Ministry of Corporate Affairs (MCA) and the Securities and Exchange Board of India (SEBI). We further would like to inform that pursuant to requirement of Regulation 34 (1) of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 and any other applicable provisions if any, please find enclosed herewith 40th Annual Report of the Company for the financial year 2025-2026, which includes Notice, Board’s Report along with report on Corporate Governance, Management Discussion Analysis Report, Audited Financial Statements and Auditors Reports thereon. The aforesaid documents are available on the website of the Company https://www.tspiritualworld.com/Annual%20Report/Annual%20Report.html and are being dispatched on 25th July, 2026 to all the eligible shareholders whose email IDs are registered with the RTA / Company / Depositories. As per the Regulation 36(1) (b) of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, the letter containing the web-link including the exact path, where complete details of the Annual Report are available, is being also sent on 25th July, 2026, to those members who have not registered their email addresses either with the Company or with any Depository or Registrar and Share Transfer Agent (RTA) of the Company. The details such as manner of (i) registering / updating email addresses, (ii) casting vote through e- voting and (iii) attending the AGM through VC / OAVM has been set out in the Notice of the AGM. Registered Office: Email complianceofficer@tspiritualworld.com 4, Netaji Subhas Road,1st Floor, Website: www.tspiritualworld.com Kolkata—700001 Telephone : 033-22315717 CIN NO.: L63040WB1986PLC040796 Further, Pursuant to Section 91 of The Companies Act 2013 and Regulation 42 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Register of Members and Share Transfer Books of the Company will remain closed from Wednesday, August 19, 2026 to Tuesday, August 25, 2026 (both days inclusive) for taking record of the Members of the Company for the purpose of 40th Annual General Meeting (AGM). We would like to further inform that the Company has fixed Tuesday, 18/08/2026 as the cut-off date for ascertaining the names of the members holding shares either in physical form or in dematerialised form, who will be entitled to cast their votes electronically in respect of the businesses to be transacted as per the Notice of the AGM and to attend the AGM. The remote e-voting facility commences on Friday, 21st August, 2026 from 09:00 A.M. (IST) and ends on Monday, 24th August, 2026 at 05:00 P.M. (IST). Those shareholders, who will be present in the AGM through the VC facility and have not cast their vote on the Resolutions through remote e- voting and are otherwise not barred from doing so, shall be eligible to vote through e-voting system during the AGM. We request you to take the above on record. Yours faithfully, For T. Spiritual World Limited Netra Bahadur Ranabhat Managing Director & CEO DIN: 06716666 Registered Office: Email complianceofficer@tspiritualworld.com 4, Netaji Subhas Road,1st Floor, Website: www.tspiritualworld.com Kolkata—700001 Telephone : 033-22315717 T. SPIRITUAL WORLD LIMITED 40TH ANNUAL REPORT 2025-2026 L63040WB1986PLC040796 CORPORATE INFORMATION CIN : L63040WB1986PLC040796 Board of Directors : Mr. Netra Bahadur Ranabhat Managing Director & CEO Mr. Biswajit Barua Non-Executive Independent Director Mrs. Priti Abhay Vakhare Non –Executive Independent Director Mr. Sanjoy Kumar Basu Non-Executive Director Company Secretary (CS): Ms. Nikita Roy Cum Compliance Officer Chief Finance Officer : Mrs. Sushma Rana (CFO) Registered Office : 4, Netaji Subhas Road, 1st Floor, Kolkata-700001 Tel: +91-33-22315717, Email: complianceofficer@tspiritualworld.com Website: www.tspiritualworld.com Statutory Auditors : M/s. Mohindra Arora & Co., Chartered Accountants, Mumbai Secretarial Auditors : M/s. Veenit Pal & Associates, Company Secretaries, Mumbai Bankers : HDFC Bank Limited Registrar & Transfer : M/s. Bigshare Services Private Limited Agent (RTA) Office No. S6-2, 6th Floor, Pinnacle Business Park, Next to Ahura Centre, Mahakali Caves Road, Andheri (East), Mumbai - 400093 Ph. - 022-62638200 Email - investor@bigshareonline.com Website: www.bigshareonline.com T. SPIRITUAL WORLD LIMITED 40TH ANNUAL REPORT 2025-2026 L63040WB1986PLC040796 INDEX CONTENTS PAGE NO. 1. NOTICE 1 2. DIRECTORS’ REPORT 14 3. SECRETARIAL AUDIT REPORT 24 4. CORPORATE GOVERNANCE 28 5. MD & CFO CERTIFICATION 48 6. AUDITORS CERTIFICATE ON CORPORATE GOVERNANCE 49 7. CERTIFICATE OF NON-DISQUALIFICATION OF DIRECTOR 50 8. DECLARATION FROM THE MD ON COMPLIANCE OF CODE OF CONDUCT 51 9. MANAGEMENT DISCUSSION & ANALYSIS REPORT 52 10. INDEPENDENT AUDITORS REPORT 57 11. BALANCE SHEET 68 12. STATEMENT OF PROFIT & LOSS 70 13. CASH FLOW STATEMENT 71 14. STATEMENT IN CHAGE IN EQUITY 72 15. NOTES TO THE FINANCIAL STATEMENTS 74 T. SPIRITUAL WORLD LIMITED 40TH ANNUAL REPORT 2025-2026 L63040WB1986PLC040796 NOTICE NOTICE is hereby given that the 40th (Fortieth) Annual General Meeting (AGM) of T. Spiritual World Limited will be held on 25th August, 2026, Tuesday, at 04:00 p.m. IST through Video Conferencing (“VC”) / Other Audio Visual Means (“OAVM”) to transact the following business: Ordinary Business:- 1. To receive, consider and adopt the Audited Financial Statements of the Company for the financial year ended March 31, 2026, together with the Reports of the Board of Directors and Auditors thereon. 2. To appoint a Director in place of Mr. Sanjoy Kumar Basu (DIN: 10172874) a Non-Executive Director who retires by rotation in terms of Section 152 Companies Act, 2013 and being eligible has offered himself for re-appointment. By Order of the Board For T. Spiritual World Limited Netra Bahadur Ranabhat (Managing Director & CEO) (DIN: 06716666) Regd. Office : 4, Netaji Subhas Road, 1st Floor, Kolkata – 700 001 CIN : L63040WB1986PLC040796 Email : complianceofficer@tspiritualworld.com Website : www.tspiritualworld.com Date : 06/07/2026 1 | P age T. SPIRITUAL WORLD LIMITED 40TH ANNUAL REPORT 2025-2026 L63040WB1986PLC040796 NOTES:- 1. Since all items of business to be transacted at the Annual General Meeting are Ordinary Business, the Explanatory Statement required under Section 102 of the Companies Act, 2013 is not applicable and not been annexed to this notice. 2. The deemed venue for the 40th (Fortieth) AGM shall be the Registered Office of the Company. 3. Pursuant to the General Circular Nos. 14/2020 dated April 8, 2020 and 17/2020 dated April 13, 2020, in relation to “Clarification on passing of ordinary and special resolutions by companies under the Companies Act, 2013”, General Circular Nos. 20/2020 dated May 5, 2020, 10/2022 dated December 28, 2022, 09/2023 dated September 25, 2023, 09/2024 dated September 19, 2024 and General Circular No. 03/2025 dated September 22, 2025 (collectively referred to as “MCA Circulars”) in relation to “Clarification on holding of Annual General Meeting (‘AGM’) and Extraordinary General Meeting (‘EGM’) through Video Conferencing (VC) or Other Audio Visual Means (OAVM) and passing of ordinary and special resolutions by the companies under the Companies Act, 2013”, the Company is convening the 40th [Showing first 8,000 characters — download PDF for full document]