Pursuant to Regulation 34(1) read with Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are submitting herewith ....

PEL/BSE/20/2026-27 August 24, 2026 BSE Limited Corporate Relationship Department, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai 400 001 Scrip Code: 517258 Subject: Annual Report for the Financial Year 2025-2026, including Notice of the 47th Annual General Meeting (“AGM”) of Precision Electronics Limited Dear Sir/ Madam, Pursuant to Regulation 34(1) read with Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are submitting herewith the Annual Report of the Company along with the Notice of 47th Annual General Meeting (“AGM”) for the Financial Year 2025-2026 which is sent to the members through electronic means as per the circulars from Ministry of Corporate Affairs and Securities and Exchange Board of India. Important details with regard to the AGM are as under: Sr. Particulars Details 1. AGM details Day: Wednesday Date: September 16, 2026 Time: 11:00 a.m. (IST) Through Video Conference / Other Audio-Visual Means 2. Cut-off date to determine list of Friday, August 21, 2026 members entitled to receive the Notice of AGM and Annual Report 3. Cut-off date to determine list of Wednesday, September 9, 2026 members entitled for e-voting 4. Remote e-voting start time, day and 9.00 a.m. (IST), Saturday, September 12, date 2026 5. Remote e-voting end time, day and 5.00 p.m. (IST), Tuesday, September 15, date 2026 The above documents are also being made available and can be accessed/downloaded from the Company’s website www.pel-india.in and the website of National Securities Depository Limited (“NSDL”), the e-voting agency appointed by the Company, at www.evoting.nsdl.com. Kindly update the same in your records. Thanking you, Yours faithfully, For Precision Electronics Limited (Punit A. Bajaj) Company Secretary and Compliance Officer Memp. No. FCS 13366 Encl: as above CONTENTS Board of Directors & Committees : 02 Notice of Annual General Meeting : 03 Report of Director’s : 30 Annexure to the Report of the Directors : 42 Report on Corporate Governance : 50 Report of the Auditors : 73 Balance Sheet Abstract : 83 Profit & Loss Account : 85 Cash Flow Statement : 86 Notes to the Accounts : 89 Annual Report 2025-26 1 BOARD OF DIRECTORS & COMMITTEES PRECISION ELECTRONICS LIMITED CIN: L32104DL1979PLC009590 Board of Directors Audit Committee Regd. Office: D-1081, New Friends Colony, New Delhi - 110025 Phone: 120 2551556/7, Fax: 120 2524337 Mr. Ashok Kumar Kanodia Executive Chairman Ms. Preeti Grover Chairperson Email: cs@pel-india.in, Website: www.pel-india.in Mr. Nikhil Kanodia Managing Director Mr. Dinesh Kumar Batra Member NOTICE OF THE 47THANNUAL GENERAL MEETING Mr. Amitbir Singh Banga Non Executive Director Mr. Deepto Roy Member NOTICE is hereby given that the 47th Annual General Meeting (“AGM”) of the members of Precision Electronics Ms. Preeti Grover Independent Director Limited (“the Company”) will be held on Wednesday, September 16, 2026, at 11.00 a.m. (IST) through video Mr. Deepto Roy Independent Director conferencing (“VC”) / Other Audio Visual Means (“OAVM”) to transact the following business. The venue of the AGM shall be deemed to be the Registered Office of the Company. The following businesses will be transacted at the Mr. Dinesh Kumar Batra Independent Director AGM. Stakeholders Relationship Committee Nomination and Remuneration Committee ORDINARY BUSINESS: Ms. Preeti Grover Chairperson Ms. Preeti Grover Chairperson 1. TO RECEIVE, CONSIDER AND ADOPT THE AUDITED FINANCIAL STATEMENTS OF THE COMPANY FOR THE FINANCIAL YEAR ENDED MARCH 31, 2026, TOGETHER WITH THE REPORTS Mr. Dinesh Kumar Batra Member Mr. Dinesh Kumar Batra Member OF THE BOARD OF DIRECTORS AND THE AUDITORS THEREON. Mr. Amitbir Singh Banga Member Mr. Amitbir Singh Banga Member To consider and, if thought fit, to pass the following resolution as an ordinary resolution: “RESOLVED THAT the audited financial statements of the Company for the financial year ended March 31, 2026, COMPANY SECRETARY CHIEF FINANCIAL OFFICER together with Reports of the Board of Directors and Auditors thereon, as circulated to the members, be and are hereby CUM COMPLIANCE OFFICER received, considered, and adopted.” Mr. Punit A. Bajaj Mr. Manmohan Singh 2. TO CONSIDER AND APPROVE THE RE-APPOINTMENT OF MR. ASHOK KUMAR KANODIA (DIN: 00002563), WHO RETIRES BY ROTATION, AS A DIRECTOR. STATUTORY AUDITORS To consider and, if thought fit, to pass the following resolution as an ordinary resolution: M/s Nemani Garg Agarwal & Co. “RESOLVED THAT pursuant to the provisions of section 152 and other applicable provisions, if any, of the Companies Act, 2013 and rules made thereunder (including any statutory modification(s) and/or re-enactment(s) thereof, for the time being in force) read with the Articles of Association, as recommended by the Board of Directors, Mr. Ashok Kumar Kanodia REGISTRAR & TRANSFER AGENT PLANTS (DIN: 00002563), who retires by rotation at this meeting, and being eligible, offers himself for re-appointment, be and is Skyline Financial Services Pvt. Ltd. At Noida hereby re-appointed as a Director of the Company, liable to retire by rotation.” D-153/A First Floor, SPECIAL BUSINESS: Okhla Industrial Area, Phase - I D-10 & 11, Sector-3, Gautam Budh Nagar, New Delhi - 110 020 Noida-201301, (U.P.) 3. TO APPROVE MATERIAL RELATED PARTY TRANSACTION WITH VICTORA STOCK-INVEST Contact No. - 011-64732681 PRIVATE LIMITED At Ballabgarh To consider and if thought fit, to pass the following resolution as an Ordinary Resolution: BANKER OF THE COMPANY Plot No.-1142-1145 South Indian Bank, Noida Branch “RESOLVED THAT pursuant to the provisions of Regulation 23 of the Securities and Exchange Board of India (Listing Sector 58, Faridabad-121004 Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), and other applicable provisions of LISTED ON Haryana, India the Companies Act, 2013 (“Act”) and the rules made thereunder, if any, including any statutory modification(s), Bombay Stock Exchange amendment(s), variation(s) or re-enactment(s) thereof for the time being in force, and in accordance with the Company’s Udyam Registration Number Policy on Materiality of Related Party Transactions and dealing with Related Party Transactions, and subject to such CORPORATE IDENTITY NUMBER (CIN) UDYAM-UP-28-0002995 approval(s), consent(s) and permission(s) as may be necessary, and based on the approval and recommendation of the Audit L32104DL1979PLC009590 Committee of the Company, consent of the Members of the Company be and is hereby accorded to the Board of Directors of ISIN No. REGISTERED OFFICE the Company (“Board”, which term shall include any Committee thereof authorised by the Board in this regard) to enter into and/or carry out and/or continue with contracts, arrangements and transactions with Victora Stock-Invest Private INE143C01024 D-1081, New Friends Colony, Limited (“VSIPL”), being a related party of the Company in terms of section 2(76) of the Act and Regulation 2(1)(zb) of the New Delhi-110025 STOCK CODE Listing Regulations, whether by way of renewal(s), extension(s), continuation(s) or modification(s) of existing contracts, arrangements or transactions, other than any material modification requiring separate approval of the Members, for 517258 CORPORATE OFFICE obtaining unsecured loan(s) in one or more tranches, up to an aggregate value of ` 30,00,00,000/- (Rupees Thirty Crore D-10 & 11, Sector-3, Gautam Budh Nagar, Noida-201301, (U.P.) 2 Annual Report 2025-26 Annual Report 2025-26 3 BOARD OF DIRECTORS & COMMITTEES PRECISION ELECTRONICS LIMITED CIN: L32104DL1979PLC009590 Board of Directors Audit Committee Regd. Office: D-1081, New Friends Colony, New Delhi - 110025 Phone: 120 2551556/7, Fax: 120 2524337 Mr. Ashok Kumar Kanodia Executive Chairman Ms. Preeti Grover Chairperson Email: cs@pel-india.in, Website: www.pel-india.in Mr. Nikhil Kanodia Managing Director Mr. Dinesh Kumar Batra Member NOTICE OF THE 47THANNUAL GENERAL MEE [Showing first 8,000 characters — download PDF for full document]