Annual Report for the Financial Year 2025-2026 of the Company.

L.T. ELEVATOR LIMITED CIN: L31909WB2008PLC128871 (Formerly Known as L.T. Elevator Private Limited) Corporate & Registered Office: Capricorn Nest, 3 Gobinda Auddy Road, P.O.: Alipore Kolkata – 700027, West Bengal India Phone: 033-2448-0447 Email: Info@ltelevator.com / Web: www.ltelevator.com To, Date: 18th August, 2026 Department of Corporate Services Bombay Stock Exchange Limited 25th Floor, P. J. Tower, Dalal Street, Fort, Mumbai- 400 001. Dear Sir/Madam, Sub: Annual Report for the Financial Year 2025-2026 of the Company. Ref: Scrip Code: 544518 (L. T. ELEVATOR LIMITED) In compliance with Regulation 34 (1) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith Annual Report of the Company for the financial year 2025-2026 to be approved and adopted by the Members of the Company in the 18th Annual General Meeting of the Company going to be held on Wednesday, 09th September 2026 at 02:00 P.M. Through VC/OAVM (Other Audio/Visual Means). Please take the same on your records. Thanking You, FOR, L. T. ELEVATOR LIMITED ARVIND GUPTA MANAGING DIRECTOR (DIN: 00253202) Date: 18th August, 2026 Place: Kolkata Enclosed: As Above Works – 1 Vill: Chak Chata, PO.: Raipur Maheshtala, Kolkata – 700141 Works – 2 P-2, Gangarampur Road, Jhoutala, P.O. – Raipur, Maheshtala, Kolkata - 700141 FY 2025-26 18TH ANNUAL REPORT L. T. ELEVATOR LIMITED Meeting No. : (18th) Eighteen Annual General Meeting of the Company Date : 09th September, 2026 Day : Wednesday Time : 02:00 PM. Mode of Meeting : Through VC/OAVM (Other Audio Visual Means) Index Page No. 1 General Information 03 1.A Notice And Explanatory Statement 05 2.B Board’s Report 30 3 Secretarial Audit Report 45 4 Management Discussion and Analysis Report 49 5 Standalone Independent Auditor's Report 61 5.A Standalone Financial Statements 67 6. Consolidated Independent Auditor's Report 83 6.A Consolidated Financial Statements 91 GENERAL INFORMATION: ❖ Board of Directors & KMP: ❖ Listed at: Bombay Stock Exchange (SME Exchange) ➢ Mr. Arvind Gupta Chairman and Managing Director ❖ Compliance Officer: ➢ Mrs. Usha Gupta Mr. Parthiv Pansuriya Whole Time Director Company Secretary & Compliance Officer ➢ Mr. Yash Gupta ❖ Secretarial Auditor: Non-Executive Director Himanshu S K Gupta & Associates, ➢ Mr. Jayanta Basu Practicing Company Secretary Independent Director Ahmedabad ➢ Mr. Anoop Poonia ❖ Registered Office: Independent Director Capricorn Nest, 3 Gobinda Auddy Road, ➢ Mr. Biplab Das Alipore, Kolkata, Kolkata, West Bengal, India, Chief Financial Officer 700027 E-mail: cs@ltelevator.com ➢ Mr. Parthiv Pansuriya Company Secretary & Compliance Officer Website: https://www.ltelevator.com/ (Appointed w.e.f 25/06/2026) ❖ Banker: Axis Bank Limited ❖ Statutory Auditor: Central Bank of India M/s. KSA & Co. Chartered Accountants ❖ Registrar & Share Transfer Agent: Kolkata Cameo Corporate Services Limited, ❖ Internal Auditor: Subramanian Building" No. 1, Club House Road M/S. A SINGHI & CO. Chennai, Tamil Nadu, India-600002 Chartered Accountants Investor Grievance Email: cameo@cameoindia.com Kolkata Tel: 044-28460390 ❖ Committees of Board: Name of Committee Name of Director Designation Jayanta Basu Chairperson Audit Committee Anoop Poonia Member Yash Gupta Member Name of Committee Name of Director Designation Yash Gupta Chairperson Nomination and Remuneration Committee Anoop Poonia Member Jayanta Basu Member Name of Committee Name of Director Designation Anoop Poonia Chairperson Stakeholder Relationship Committee Jayanta Basu Member Arvind Gupta Member L.T. ELEVATOR LIMITED CIN: L31909WB2008PLC128871 (Formerly Known as L.T. Elevator Private Limited) Corporate & Registered Office: Capricorn Nest, 3 Gobinda Auddy Road, P.O.: Alipore Kolkata – 700027, West Bengal India Phone: 033-2448-0447 Email: Info@ltelevator.com / Web: www.ltelevator.com NOTICE Notice is hereby given tha t the 18 Annual General Meeting (AGM) of the Company will be held on Wednesday, 0 9 September, 2026 at 02:00 PM (IST) Video Conference/Other Audio-Visual Means to consider and transact t Oh Re fo INllo Aw Ri Yn g b Uu Ss Ii Nn Ee Sss Se 1) TO RECEIVE, CONSIDER AND ADOPT; •THE AUDITED STANDALONE 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. •THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS OF THE COMPANY FOR THE FINANCIAL YEAR ENDED MARCH 31, 2026, AND THE REPORT OF THE AUDITORS THEREON. 2) TO RE-APPOINT MRS. USHA GUPTA (DIN: 02261425) WHO RETIRES BY ROTATION AND BEING ELIGIBLE OFFERS HERSELF FOR RE-APPOINTMENT. SPECIAL BUSINESS: 3) INCREASE IN AUTHORISED CAPITAL AND ALTERATION OF CAPITAL CLAUSE OF MEMORANDUM OF ASSOCIATION: To consider and if thought fit to pass with or without modification (s), the following resolution as an Ordinary Resolution: “RESOLVED THAT subject to Section 13, 61 and 64 and other applicable provisions of the Companies Act, 2013 (including any statutory modification or re-enactment thereof for the time being in force) and subject to such other approval(s) from the concerned Statutory Authority(ies), the consent of the members of the Company be and is hereby accorded to increase and alter the authorized share capital of the Company from Rs. 22,00,00,000/- (Rupees Twenty-Two Crores Only) divided into 2,20,00,000 equity shares of Rs. 10/- (Rupees Ten each) Rs. 22,50,00,000/- (Rupees Twenty-Two Crores Fifty Lakhs only) divided into 2,25,00,000 equity shares of Rs. 10/- (Rupees Ten each) and thereby to alter the authorized share capital clause of the M emorandum of Association and that all the shares shall rank pari passu to the existing Equity shares of the Company. RESOLVED FURTHER THAT the existing Clause V of the Memorandum of Association of the Company shall be altered by deleting the same and substituting in its place and instead thereof, the following as a new Clause V: "The Authorized share capital of the Company is Rs. 22,50,00,000/- (Rupees Twenty-Two Crores Fifty Lakhs only) divided into 2,25,00,000 (Two Crores Twenty-Five Lakhs) equity shares of Rs. 10/- (Rupees Ten) each." RESLOVED FURTHER THAT for the purpose of giving effect to this Resolution, the Board of Directors of the Company (“the Board”) (which expression shall also include a duly authorized Committee thereof) be and is hereby authorized to take such steps as may be necessary for obtaining approvals, statutory, contractual or otherwise in relation to the above and to settle all matters arising out of and incidental thereto and to execute all deeds, applications, documents and writings that may be required, on behalf of the Company and generally to do all such acts, deeds, matters and things and to give from time to time such directions as may be necessary, proper, expedient or incidental or desirable, and to settle any question, difficulty or doubt that may arise in this regard and also to delegate all or any of the powers herein vested in the Board to any Director(s) or any other Works – 1 Vill: Chak Chata, PO.: Raipur Maheshtala, Kolkata – 700141 Works – 2 P-2, Gangarampur Road, Jhoutala, P.O. – Raipur, Maheshtala, Kolkata - 700141 L.T. ELEVATOR LIMITED CIN: L31909WB2008PLC128871 (Formerly Known as L.T. Elevator Private Limited) Corporate & Registered Office: Capricorn Nest, 3 Gobinda Auddy Road, P.O.: Alipore Kolkata – 700027, West Bengal India Phone: 033-2448-0447 Email: Info@ltelevator.com / Web: www.ltelevator.com K ey Managerial Personnel or the Officer(s) of the Company as may be required in order to give effect to the aforesaid Resolution.” 4) ISSUE OF EQUITY SHARES FOR CONSIDERATION OTHER THAN CASH THROUGH PREFERENTIAL ISSUE, PURSUANT TO THE PROPOSED ACQUISITION OF RICARDO ELEVATORS PRIVATE LIMITED BY WAY OF A SHARE SWAP: To consider and, if thought fit, to pass with or without modification(s), the following resolution as a Special Resolution: RESOLVED THAT “ pursuant to the provisions of Sections 23, 42, 62 and ot [Showing first 8,000 characters — download PDF for full document]