BSEGeneral31 Oct 2026 · 31 Oct 2026, 09:29 pm

Pursuant to Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we had submitted the Annual Report for the financial year 2025-26 on 1 September, 2026. It has come to our notice that the earlier version had few observations. Accordingly, we are hereby submitting the Revised Annual Report for the financial year 2025-26 which supersedes the version earlier filed on 01.09.2026.

Garment Mantra Lifestyle Ltd · 539216

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Garment Mantra Lifestyle Ltd has submitted a revised annual report for the financial year 2025-26 due to errors in the earlier version, including incorrect related party transactions and loan repayments. The company has also announced its 15th annual general meeting to be held on September 26, 2026, to adopt financial statements and reappoint a director.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern3/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact5/10
Market Sentiment5/10

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Garment Mantra Lifestyle Ltd - 539216 - Reg. 34 (1) Annual Report.

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GST NO: 33AACCJ7046E12ZU G_JIARMEMIANNTTTR A GARMENT MANTRA LIFESTYLE LIMITED (CIN: LI18101TZ2011PLCO017586) 31.10.2026 BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai —400001. BSE Scrip Code: 539216 Dear Sir, Sub: Submission of Revised Annual report for the Financial year 2025-26 Pursuant to Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we had submitted the Annual Report for the financial year 2025-26 on 1 September, 2026. It has come to our notice that the earlier version contained: 1. In Related Party Transaction of ‘Beatle Apparels’ mentioned in Page number 49 under Nature of Transactions, Sale of Fabrics was inadvertently mentioned as purchase. 2. In the Related Party Transaction of Mr. Prem Aggarwal on Page number 50, the Loan Repaid of Rs. 149.60 Lakhs was inadvertently shown under Mrs. Shikha Aggarwal. 3. Inthe Related Party Transaction of Shikha Aggarwal on Page number 50, the Loan Repaid of Rs. 300.00 Lakhs was inadvertently mentioned under Mr. Aditya Aggarwal 54 .. II nn MP Ra -g 3e N nu am mb ee r f1 4 t4 h, t seh ce p etl aa rc ie lo f ut dh ie a oru d isi mt io sir ss i dn a od nv e tr ht ee n st il gy im ne gn pt ai go en e od ta hs M ru em pob ra t.i instead of Tirupur ttA hhc ec e o cvr oed nri tsn eig o nly n t, se oaw r fe l ti hea r er e f i nh l nee d ur ae o lb n y R0 es 1 pu . ob 0 rm 9 ti . .t 2 t 0i 2n 6g . t Eh xe c eR pe tv i fs oe rd t A hen n cu ha al n gR ee sp o mr et n f to ir o nth ee d f ai bn oan vc ei ,a l t hv ee ra er i2 s 0 n2 o5 - o2 t6 h ew rh i mc oh d is fu ip cae tr is oe nd e is n Kindly take note of the same in your records Thanking You, Yours Faithfully, For GARMENT MANTRA LIFESTYLE LIMITED Lakshmi Priya K Company Secretary Membership No: A36135 Registered & Admin Office: No.15, Murthy's Plaza Complax, Kariya Gounder Street, Khaderpet, Tirupur - 641 601. Factory: Unit No : 22, Nethaji Apparel Park, Eettiveerampalayam, New Tirupur- 641 666. EYERE Tel No :+91 0421-4333896 E-mail : accounts@junctionfabrics.in Website: wwiw.garmentmantra.com (¥ scanned with OKEN Scanner Annual Report 2025-26 GARMENT MANTRA LIFESTYLE LIMITED 15TH ANNUAL REPORT 2025-2026 Annual Report 2025-26 CONTENTS PAGE NO. CORPORATE INFORMATION 1 NOTICE OF ANNUAL GENERAL MEETING 2 BOARD’S REPORT 14 ANNEXURES TO BOARD REPORT 31 REPORT ON CORPORATE GOVERNANCE 53 INDEPENDENT AUDITORS REPORT 75 STANDALONE FINANCIAL STATEMENTS 87 INDEPENDENT AUDITORS REPORT 137 CONSOLIDATED FINANCIAL STATEMENTS 146 Annual Report 2025-26 CORPORATE INFORMATION SCRIP CODE 539216 ISIN NO. INE653S01028 CIN NO. L18101TZ2011PLC017586 BOARD OF DIRECTORS Mr. Prem Aggarwal, Managing Director Mrs. Shikha Aggarwal, Whole time Director Mr. T. Muthiah, Independent Director Mr. Deva Kumar, Independent Director Mr. S. Babu, Independent Director *Mr. Thirumurugan, Independent Director (Tenure ended on 2nd April, 2025) COMPANY SECRETARY Mrs. Lakshmi Priya. K CHIEF FINANCIAL OFFICER Mr. Aditya Aggarwal REGISTERED OFFICE No.15, Murthy’s Plaza, Karia Gounder Street, Khaderpet, Tirupur – 641601, Tamil Nadu, India FACTORY ADDRESS Unit No:22, Nethaji Apparel Park, Eettiveerampalayam, New Tirupur -641 666 PRINCIPAL BANKERS Union Bank of India, Tirupur Kotak Mahindra Bank Limited, Bangalore STATUTORY AUDITORS M/s. Balaji and Thulasiraman, Chartered Accountants, No 14, Anna Nagar Extn., K P N Colony, 3rd Street, Tirupur - 641601 INTERNAL AUDITOR Mrs. Nisha, Tirupur SECRETARIAL AUDITOR M/s. G.V. and Associates Company Secretary in Practice Coimbatore Page 1 of 196 Annual Report 2025-26 NOTICE IS HEREBY GIVEN THAT THE 15TH ANNUAL GENERAL MEETING OF THE MEMBERS OF M/S. GARMENT MANTRA LIFESTYLE LIMITED (CIN: L18101TZ2011PLC017586) WILL BE HELD ON SATURDAY, 26TH DAY OF SEPTEMBER, 2026 AT 11:00 A.M. AT SWAAD MANTRA HOTELS AND RESTAURANTS TO TRANSACT THE FOLLOWING BUSINESS: ORDINARY BUSINESS ITEM NO: 1 – ADOPTION OF FINANCIAL STATEMENTS: To receive, consider and adopt the Audited Financial Statements (Standalone and Consolidated) as at 31st March 2026 together with the Directors’ Report and Auditors’ Report thereon. RESOLVED THAT the financial statements (Standalone and Consolidated) as at 31st March 2026 together with the directors’ report and auditors’ report thereon be and the same are hereby received, considered and adopted. ITEM NO: 2 – APPOINTMENT OF DIRECTOR To appoint a Director in the place of Mrs. Shikha Aggarwal, (DIN: 03373965), who retires by rotation and, being eligible offers herself for reappointment. RESOLVED THAT Mrs. Shikha Aggarwal, (DIN: 03373965), who retires by rotation being eligible for reappointment, be and is hereby re-appointed as a Director of the Company. SPECIAL BUSINESS: ITEM NO: 3 - TO RATIFY THE REMUNERATION PAYABLE TO COST AUDITOR FOR THE FINANCIAL YEAR 2026-27: To consider and if thought fit to pass with or without modification the following resolution as an Ordinary Resolution: RESOLVED THAT pursuant to section 148 (3) and rule 14 of the Companies (Audit and Auditors) Rules,2014 and other applicable provisions of the Companies Act, 2013 (the Act) (including any statutory modification or re-enactment thereof) the remuneration payable to Mr. B. Venkateswar, Cost and Management Accountant (Membership No. 27622 ) appointed by the Board of Directors of the company to conduct audit of cost records maintained by the company for the financial year 2026-27 shall not exceed Rs. 50,000.00/- (Rupees Fifty Thousand Only) plus applicable tax, travelling and other out-of-pocket expenses incurred by him in connection with the aforesaid audit, be and is hereby ratified and confirmed RESOLVED FURTHER THAT Mr. Prem Aggarwal, Managing Director (DIN: 02050297) or Mrs. Shikha Aggarwal, Whole time Director (DIN: 03373965) or any one of the directors of the company be and is hereby authorized Page 2 of 196 Annual Report 2025-26 severally to all such other acts, deeds and things and to sign, seal and deliver all such documents as may be necessary to give effect to the above resolution. Place: Tirupur By order of the Board Date: 30.05.2026 -Sd- Prem Aggarwal Managing Director DIN No: 02050297 Notes: 1. The explanatory statement pursuant to Section 102 of the Companies Act, 2013 setting out the details relating to Special business at the meeting, is provided thereto. 2. Pursuant to provisions of the Companies Act, a member entitled to attend and vote at Annual General Meeting (the "meeting") is entitled to appoint a proxy to attend and vote on a poll instead of himself / herself and the proxy need not be a member of the company. The instrument appointing the proxy, duly completed, must be deposited at the company's registered office not less than 48 hours before the meeting. 3. A person can act as a proxy on behalf of members not exceeding fifty and holding in the aggregate not more than ten percent of the total share capital of the company carrying voting rights. A member holding more than ten percent of the total share capital of the company carrying voting rights may appoint a single person as proxy and such person shall not act as a proxy for any other person or shareholder. 4. Institutional / Corporate members (i.e., other than individuals/HUF/NRI, etc.) intending to send their authorized representative to attend the meeting are requested to send to the Company a certified copy of Board resolution authorizing their representative to attend and vote on their behalf at the Meeting. The said resolution/authorization shall be sent to the Scrutinizer by email through its registered email address to hariramacs@gmail.com 5. Relevant documents referred to in the above Notice are open for inspection at the Registered Office of the Company during the business hours on any working day (except Saturday, Sunday and holidays) between 11:00 a.m. and 1.00 p.m upto the date of 15th Annual General Meeting. 6. M/s. Bigshare Services Private Limited, S6-2, 6th Floor, Pinnacle Business Park, Next to Ahuja Centre, Mahakali Caves Road [Showing first 8,000 characters — download PDF for full document]