We submit annual report for the financial year 2025-26 as required under regulation 34(1)(a) of SEBI(LODR) Regulations, 2015.

Date: 29-07-2026 BSE Limited, The Corporate Relationship Dept., Floor 25, P J Towers, Dalal Street, Mumbai 400 001. Scrip Code: 544440 Subject: Annual Report – 2025-26 Sir, We submit annual report for the financial year 2025-26 as required under Regulation 34(1)(a) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Annual General Meeting of our Company will be held at 11:00 a.m. on Thursday, 20th August, 2026 through VC/ OAVM. The Annual Report shall also be available on the website of the Company and can be accessed by clicking weblink: https://cryogenicogs.com/investors.html For CRYOGENIC OGS LIMITED RASHMI KAMLESH OTAVANI Company Secretary & Compliance Officer Annual Report 2025-26 EVERY DROP MEASURED. EVERY DELIVERY TRUSTED. From the point of measurement to the point of trust. From a single order to a global endorsement. From India’s gas frontier to the Gulf’s energy ambitions. A year’s journey, told in full. STNETNOC ELBAT 02-40 CORPORATE OVERVIEW 04 | The Story Behind Every Drop 06 | About This Report 08 | Message from Chairman & MD 12 | About the Company 14 | Our Product Portfolio 18 | What Our Equipment Does 20 | Manufacturing Facility 22 | Geographic Presence 24 | Marquee Clients 26 | Quality and Certifications 28 | Our Journey 30 | Our Subsidiaries 34 | Board of Directors 36 | Stakeholder Engagement 38 | Corporate Information 40-98 STATUTORY REPORTS 40 | Notice 60 | Directors’ Report 74 | Annexures 86 | Management Discussion & Analysis 99-143 FINANCIAL REPORTS 99 | Independent Auditor’s Report 114 | Financial Statements 117 | Notes to Financial Statements CORPORATE INFORMATION STATUTORY REPORTS FINANCIAL REPORTS ANNUAL REPORT 2026 Three different markets. Multiple fuels. One engineering platform. One uncompromising standard of execution. THE STORY BEHIND EVERY DROP This is the story behind this Annual Report. It reflects a company moving from one product to another, not because the business is changing, but because engineering precision remains essential as the world’s energy mix evolves. EVERY DROP MEASURED. At every step, Cryogenic OGS remains positioned at the same indispensable point where energy EVERY DELIVERY TRUSTED. becomes accountable. “Energy moves the world. Trust moves energy.” Each chapter follows this story. First, how our engineering earned international validation Every barrel refined, every litre transported and every molecule of natural gas delivered from leading technology companies. Then, how India’s energy transition is creating long-term follows a journey measured in precision. opportunities for precision, measurement, and system integration across conventional and clean energy. Before energy reaches industries, cities or consumers, it passes through a single defining moment, where it is filtered, measured, transferred and accounted for. FY26 was not defined by a single order. It was defined by something far more valuable. A moment where there is no room for approximation. The world began recognising what nearly three decades of disciplined engineering had quietly built. Only precision. For nearly three decades, Cryogenic OGS has built its business around this critical point in the global energy value chain. We do not produce energy. We do not transport it. We “The fuel may change. The geography may expand. But wherever energy moves, engineer the systems that ensure every transfer is accurate, compliant and trusted. trust begins with precision.” This is where our relevance begins. Whether the product flowing through the pipeline is Petrol (Motor Spirit), High-Speed Diesel, LPG, LNG, Aviation turbine fuel, Hydrogen or Chemicals, the engineering challenge remains the same: measure precisely, transfer safely, deliver without compromise. The fuel The The The engineering evolves. infrastructure applications discipline remains expands. diversify. constant. That single philosophy has enabled Cryogenic OGS to build capabilities that support India’s conventional fuel infrastructure and the emerging clean energy corridors of tomorrow. CORPORATE INFORMATION STATUTORY REPORTS FINANCIAL REPORTS ANNUAL REPORT 2026 ABOUT THIS REPORT Disclaimer This report contains forward-looking statements One company, one standard of engineering, describing our expectations, plans and prospects. told as one continuous story. They rest on assumptions we believe reasonable and are subject to risks and uncertainties that This is our second annual report, and the first to cover a complete financial year as a company could cause actual outcomes to differ. We listed on the SME platform of BSE Limited. We have written it to be read from front to back undertake no obligation to update them. This as a single account of the year, rather than as a set of separate disclosures. The idea that document is for information only and does not runs through it is the one on our cover: that our value lies at the precise point where a fuel is constitute an offer or solicitation in respect of any filtered, dosed, measured, loaded, and accounted for and that this single competence is what securities. connected a purchase order from the United States, a set of mandates for India’s gas network, and the steady domestic business that underpins it all. Feedback What this report covers We welcome feedback from our shareholders and stakeholders. For any query relating to this report, From To please write to our investor relations desk at 1st April 2025 31st March 2026 investors@cryogenicogs.com It sets out who we are and what we make, the operational milestones of the year, the position we have built, a full review of our audited financial results with audited comparatives for the prior year, our Board and corporate information and the developments that have occurred www.cryogenicogs.com since the close of the year. A dedicated section also explains in plain terms and with a diagram, exactly what our equipment does as a fuel moves from storage to a loaded tanker. Reporting period and the reporting entity Cryogenic OGS Limited, formerly Cryogenic Liquide Private Limited, is the reporting entity for FY26. Incorporated in 1997, the Company operates from its registered office in Por, Vadodara, Gujarat. Its equity shares are listed on the SME Platform of BSE Limited under scrip code 544440, and its Corporate Identity Number (CIN) is L25121GJ1997PLC032955. The change of name does not affect the Company’s legal continuity, certifications, track record, or history. The standalone financial statements for the year ended 31st March 2026 have been prepared in accordance with the applicable Accounting Standards notified under the Companies Act, 2013, audited by Maloo Bhatt & Co., Chartered Accountants, approved by the Board on 30th April 2026, and presented in Indian Rupees, with one crore equal to one hundred lakhs. CORPORATE INFORMATION STATUTORY REPORTS FINANCIAL REPORTS ANNUAL REPORT 2026 The environment we operated in FY2025-26 was a constructive year for India’s energy economy and that backdrop shaped our opportunity. India’s growing energy demand and accelerating natural gas infrastructure created sustained demand for liquefied natural gas terminals , distribution networks and the metering and loading equipment they require. At the same time, petroleum terminals continued to modernize with greater emphasis on automation, custody-transfer accuracy and safety. Our equipment sits at the point of measurement and transfer and we entered the year well placed to serve both markets. “Where India’s energy future is being built, the work begins at the point of measurement. That is our ground.” How the year unfolded Across the year we strengthened our capabilities and expanded our market presence. Mr. Nilesh Patel Engineers India Limited approved us as a vendor for the piping spools category, opening access Chairman and Managing Director to the domestic public sector project pipeline. We advanced our aDENS density probe t [Showing first 8,000 characters — download PDF for full document]