Appointment of Ms. Nidhi Sharma as the Company Secretary & compliance Officer of the Company w.e.f. 12.08.2026

August 12, 2026 To, T o , Listing Compliance Department The General Manager- Listing National Stock Exchange of India Ltd, BSE Limited, Exchange Plaza, C-1 Block G, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, Dalal Street, Mumbai- 400001 Bandra (East), Mumbai– 400051 NSE Symbol: ABCOTS BSE Scrip Code: 544522 ISIN: INE08PH01015 Subject-: Outcome of Board Meeting held on August 12, 2026. Dear Sir/Madam, Pursuant to provisions of Regulations 30, 33 and other applicable Regulations, if any, of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”) read with Schedule III thereto, this is to inform you that the Board of Directors of the Company, based on recommendation of the Audit Committee of the Board of the Company, in their meeting held today i.e. Wednesday, August 12, 2026 (commenced at 03:00 P.M. and concluded at 03:40 P.M.) has inter alia, considered and approved the Un-Audited Standalone and Consolidated Financial Results of the Company for the Quarter ended June 30, 2026 and noted Limited Review Report on such Financial Results. A copy of the Un-Audited Standalone and Consolidated Financial Results of the Company along with the Limited Review Auditor’s Report on such Financial Results, are enclosed herewith as Annexure A. Further, in the same meeting, the Board based on the recommendation of the Nomination and Remuneration Committee of the Board, has also approved Appointment of Ms. Nidhi Sharma (Membership No: A74591) as the Company Secretary and Compliance Officer designated as Key Managerial Personnel of the Company effective from August 12, 2026. The details required under Regulation 30 of the Listing Regulations read with SEBI Master Circular bearing reference no. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, with respect to the appointment of Company Secretary & Compliance Officer are enclosed as Annexure –B. 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 We request you to kindly take the above information on your record. Yours Faithfully, For A B Cotspin India Limited Deepak Garg Managing Director DIN: 00843929 Encl.: As Above 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 ~.L. Mittal & Co. 0 2136~ (Old No. 3050), Power House Road, Bathmda -151001 Chartered Accountants @) 98882-89811, 98884-28294 (Peer Reviewed Firm) plmittalco@yahoo.com IND I A 0 dhiraj_mittal@yahoo.com Independent Auditor's Review ReportonUnaudited StandaloneFinancial Results for the Quarter Ended June 30, 2026of AB COTS PIN INDIA LIMITED, Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, as amended The Board of Directors AB COTSPIN INDIA LIMITED 1. We have reviewed the accompanying statement of Unaudited StandaloneFinancial Results of AB COTSPIN INDIA LIMITED('the company'),for the Quarter Ended June 30, 2026 (the 'Statement') attached herewith, being submitted by the company pursuant to the requirements of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, as amended (the 'Listing Regulations') 2. The Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, "InterimFinancial Reporting" prescribed under section 133 of the Companies Act, 2013 as amended, readwith relevant rules issued thereunder and other accounting principles generally accepted in Indiaand in compliance with Regulation 33 of the Listing Regulations. The Statement has beenapproved by the Company's Board of Directors. Our responsibility is to express a conclusion On the Statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagements (SRE) 2410Review of Interim Financial Information performed by the Independent Auditor of the Entityissued by the Institute of Chartered Accountants of India. This Standards requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily ofpersons responsible for financial and accounting matter, and applying analytical and other reviewprocedures. A review is substantially less in scope than an audit conducted in accordance withstandards on Auditing under section 143(10) of the Companies Act, 2013and consequently does not enable us to obtain assurance that we wouldbecome a"Yare of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us tobelieve that the accompanying Statement, prepared in accordance with the recognition andmeasurement principles laid down in the aforesaid Indian Accounting Standards specified under Section133 of the Companies Act, 2013 as amended, read. with relevant rules issued thereunder and otheraccounting principles generally accepted in India, has not disclosed the information required to bedisclosed in terms of Listing Regulations, including the manner, which is to be disclosed, orthat it contains any material misstatement. For PL Mittal & Co. Chartered Accoun Sat Dev Garg Partner M. No. 081553 FRN: 002697N UDIN: - ,2(, OB I SS .5 ::J8-'l-/ t2.Y <t't Place: -Bathinda Date: 12 August 2026 AB c:( -{ r-; -: ..> J Regd. Office: BathA in B d aC RO oT aS dP , I JN ai tI uN (D FI aA r iL dkIM ot)I T PE uD n jab-151202 CIN: Lt 71 l 1PB1997PLC020118, Email: info@abcotspin.in, COTSPIN IIMdSi·i Website: www.abcotspin.co.in, Ph.: 01635-232670 STATEMENT OF UN-AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30 2026 j Sr. No. Particulars ' Qunrtcr Ended Ycnr Ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 INCOME <u mnn Iu nd l lt ac cd s) l "11 l1 1 Ind lt Ic nd e) (n "n lnu Ind l It nc ed s) < mAu indi t Ie nd e) I Revenue From Operations II Other Income 10,096.59 10,421.34 6,669.06 29,867.71 Ill Totnl Revenue (1+11) 101.21 68.65 0.91 277.99 10,197.80 10,489.99 6,669.97 30,145.70 IV EXPENSES Cost of Material Consumed Changes in Inventory 5,998.51 5,743.12 5,696.26 22,964.69 Purchase of Stock in Trade 1,571.97 2,600.08 (892.68) (1,449.97) Employees Benefit Expenses 222.99 51.94 . 338.65 Finance Costs 342.11 275.18 220.76 1,016.49 Depreciation and Amortisation Expenses 277.81 300.69 219.45 1,071.12 Other Expenses 340.68 391.42 203.34 1,394.33 CSR Expense 759.96 855. 76 641.86 2,994.82 Total Expenses (IV) 0.50 17.50 9,514.03 10,218.19 6,089.49 28,347.63 VV I EP xro cefi pt t/ i( oL no as l s I) t eB me sf ore Exceptional Items Tax (Ill-IV) 683 .. 77 271.81 580.48 1,798.07 VII Profit/(Loss) Before Tax (\I-VI) - - . VIII Tax expenses: 683.77 271.81 580.48 1,798.07 Current Tax C Du er fr ee rn ret dT a Tx xo f prior period 179 .. 77 74 .. 46 104 .. 11 43 12 2. .55 00 (6.16) 1.47 54.49 26.95 Total Tax Expenses 173.61 75.92 158.60 471.95 IX Profit/(Loss) for the period (VII-VIII) 510.16 195.88 421.88 1,326.12 X Other Comprehensive Income :-Items that will not be re-classified to profit and Loss Net (Loss)/Gain on Fair Value of FVOCI of Investments & Defined Benefit Plans Income Tax EfTect thereon (01 .. 281 (4 112 .. 17 47 (4 0. .8 62 (4 12 1.. 19 60 XI Total Other Comprehensive Income 1.57 31.63 4.19 31.74 XII Total Comprehensive Income for the Year (IX+X) SI 1.73 227.SI 426.08 1,357.87 XIII Earnings per equity share (P:1r value f 10/-each)* (For continuing operntion) (D NB i oa ls tu i t Ac e d n nualised except for the year ended 2026) 22 .. 33 22 00 .. 99 00 11 .. 99 33 66 .. 00 66 By Order of the Bon rd for AB Cotspin India Limi [Showing first 8,000 characters — download PDF for full document]