Annual Report for FY 2025-26

Arman Holdings Limited Reg. Office: Office No.106, Sanskruti AC Market, Parvat Godadara BRTS Road, Parvat Patia, Surat – 391050. Tel : 9586006569. Email ID : armanholdingsltd@gmail.com. Website : www.armanholdings.in CIN : L65993GJ1982PLC082961 July 28, 2026 The Manager - CRD BSE Limited Dalal Street Mumbai – 400 001 Sub: Submission of Notice of 44th Annual General Meeting & Annual Report for FY 2025-26 Dear Sir/Madam, We are pleased to inform you that the 44 (Forty Fourth) Annual General Meeting (AGM) of Arman Holdings Limited will be held on 26th Day of August, 2026 (Wednesday) at 10:00 A.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 would further like to inform that pursuant to requirement of Regulation 34 read with 30 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 and any other applicable provisions if any, please find enclosed herewith 44 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, Audited Financial Statements and Auditors Reports thereon. The aforesaid documents are available on the website of the Company https://www.armanholdings.in/Investors.html and are also being dispatched 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 sent on 28th July, 2026, to those member(s) 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. 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 Thursday, 20th August, 2026 (9:00 A.M.) and ends on Wednesday, 26th August, 2026 (5:00 P.M.). (both days inclusive) for taking record of the Members of the Company for the purpose of 44th Annual General Meeting (AGM). We would like to further inform that the Company has fixed Wednesday, 19/08/2026 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. Arman Holdings Limited Reg. Office: Office No.106, Sanskruti AC Market, Parvat Godadara BRTS Road, Parvat Patia, Surat – 391050. Tel : 9586006569. Email ID : armanholdingsltd@gmail.com. Website : www.armanholdings.in CIN : L65993GJ1982PLC082961 The e-voting period begins on Friday, 21st August, 2026 (9:00 A.M.) and ends on Monday, 24th August, 2026 (5:00 P.M.). 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. Kindly take the above on record and acknowledge receipt. Thanking you Yours faithfully, For Arman Holdings Limited Drishti Singhal Company Secretary Encl: Notice of Annual General Meeting and Annual Report 2025-26 ARMAN HOLLDINNGS LLIIMITTEEDD 4444tthh AAnnnnuuaall Repo0rt 22025--226 Arman Holdings Limited 44th Annual Report 2025-26 ARMAN HOLDINGS LIMITED Corporate Identity Number (CIN): L65993GJ1982PLC082961 BOARD OF DIRECTORS : Mr. Deepak Managing Director Kumar Babel Mrs. Non-Executive Director & Priyadarshani Non- Independent Babel Director Mr. Pradeep Non-Executive Director & Kumar Jain Independent Director (upto 4/11/2025) Mr. Abhishek Non-Executive Director & Tejawat Independent Director (upto 30/05/2026) Mrs Krishna Non-Executive Director & Hareshbhai Independent Director Bhatt (appointed wef. 16/01/2026) Mr. Ravi Non-Executive Director & Jitendra Independent Director Modi (appointed wef. 31/05/2026) COMPANY SECRETARY AND COMPLIANCE OFFICER : Mrs. Drishti Singhal CHIEF FINANCE OFFICER : Mr. Ayush Jain REGISTERED OFFICE : Office No.106, Sanskruti AC Market, Parvat Godadra BRTS Road, Parvat Patia, Surat– 391050, Gujarat, India. Email: armanholdingsltd@gmail.com Website: www.armanholdings.in STATUTORY AUDITORS : M/s. HRJ & Associates Chartered Accountants SECREARIAL AUDITORS : M/s Binu H Singh Company Secretaries BANKERS : IDBI Bank Limited Arman Holdings Limited 44th Annual Report 2025-26 REGISTRAR & TRANSFER : Adroit Corporate Service Private Limited. AGENT 18-20, Jaferbhoy Industrial Estate, 1st Floor, Makwana Road,Marol Naka, Andheri (E), Mumbai – 400 059, Maharashtra, India Phone: 022 –4227 0400 Fax: 022 – 28503748 Email: info@adroitcorporate.com Website: www.adroitcorporate.com INDEX Particulars Page No Notice of Annual General Meeting 2 Director’s Report 23 Report on Corporate Governance 45 Auditor’s Certificate on Corporate Governance 56 Compliance Certificate by CEO/MD and CFO 57 Management Discussion And Analysis Report 58 Independent Auditors Report 65 Statement of Balance Sheet 66 Statement of Profit & Loss Account 67 Statement of Cash flow 68 Schedules & Accounting Policies 81 General Share Holder Information 102 Arman Holdings Limited 44th Annual Report 2025-26 ARMAN HOLDINGS LIMITED Office No.106, Sanskruti AC Market, Parvat Godadara BRTS Road, Parvat Patia, Surat – 391050, Gujarat, India. Email: armanholdingsltd@gmail.com, Website : www.armanholdings.in Corporate Identity Number (CIN) : L65993GJ1982PLC082961 NOTICE OF 44th ANNUAL GENERAL MEETING NOTICE is hereby given that the 44th Annual General Meeting of members of Arman Holdings Limited will be held on Wednesday, August 26, 2026 at 10:00 A.M (Indian Standard Time (“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 as on 31st March, 2026 and Reports of the Board of Directors and Auditors thereon. 2. To appoint a director in place of Mrs. Priyadarshani Babel (DIN 06941999), who retires by rotation in terms of Section 152 of Companies Act, 2013 and, being eligible, offers herself for reappointment. SPECIAL BUSINESS 3. To consider and it thought fit, to pass the following resolution of appointment of Mr. Ravi Jitendra Modi (DIN: 10932249) as an Independent and Non-Executive Director as an Ordinary Resolution: “RESOLVED THAT pursuant to the provisions of Sections 149, 150, 152 and any other applicable provisions of the Companies Act, 2013 (“Act”) and the Companies (Appointment and Qualification of Directors) Rules, 2014 (including any statutory modification(s) or re-enactment thereof for the time being in force) read with Schedule IV to the Act and Regulation 16(1)(b), 17, 25 and other applicable regulations (including any statutory modification(s) or re-enactment(s) thereof) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Mr. Ravi Jitendra Modi (DIN: 10932249), Independent Non-Executive Director of the Company who has submitted a declaration that he meets the criteria of independence as provided in Section 149(6) of the Act and Regulation 16 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time and who is eligible for appointment, be and i [Showing first 8,000 characters — download PDF for full document]