Submission of 39th Annual Report for the year ended on 31st March, 2026 under regulation 34(1) of the SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015.

To, Date: 26-08-2026 BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Mumbai-400 001 ISIN: INE002E01010 Scrip Code: 538992 Respected Sir/Madam, SUB : Submission of 39th Annual Report for the year ended on 31st March, 2026 under regulation 34(1) of the SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015. As per captioned subject, we hereby submit 39th Annual Report for the year ended on 31st March, 2026 along with Notice convening the 39th Annual General Meeting of the Company scheduled to be held on Monday, September 28, 2026 at 11:00 a.m. (IST) at the Registered office of the Company situated at 50-E, Bhaktinagar Inds. Estate, Rajkot-360002. The Company has sent the same through electronic mode to the members who have registered their E-Mail IDs with the Company’s R & TA/Depository Participants. For the members who have not registered email id, a letter providing the web-link, including the exact path, where the Annual Report and the Notice of the AGM for the financial year 2025-26 is available, is being sent to those members whose e-mail address is not registered with the Company/ Company's Registrar and Transfer Agent/Depository Participant(s)/ Depositories. You are requested to take the same in your record. Yours faithfully, Thanking you For, Sar Auto Products Limited Rameshkumar D. Virani Chairman & Managing Director Din: 00313236 Enclosure: 39th Annual Report of the Company SAR AUTO PRODUCTS LIMITED ANNUAL REPORT 2025-26 C O R P O R A T E I N F O R M A T I O N BOARD OF DIRECTORS Mr. Rameshkumar Durlabhjibhai Virani Chairman and Managing Director (DIN: 00313236) Mr. Shreyas Rameshbhai Virani Whole-Time Director & CFO (DIN: 00465240) Mr. Vijay Narendrabhai Kalariya Independent Director (DIN: 10454403) (Ceased w.e.f 03rd August, 2026) Mrs. Charmiben Manishbhai Vasani Independent Director (DIN: 10721628) Mr. Biju Mathew Independent Director (DIN: 10730618) Mr. Gulabbhai Kapurchandrabhai Patil Independent Director (DIN: 10996858) Mr. Harsh Mukeshbhai Radiya Additional Independent Director (DIN: 11803235) (Appointed w.e.f 03rd August, 2026) KEY MANAGERIAL PERSONNEL Mr. Rameshkumar Durlabhjibhai Virani Chairman and Managing Director (DIN: 00313236) Mr. Shreyas Rameshbhai Virani Whole-Time Director & CFO (DIN: 00465240) Ms. Zalak Kamlesh Upadhyay Company Secretary & Compliance Membership No. A44319 O(cid:431)icer STATUTORY AUDITORS SECRETARIAL AUDITOR J. A. SHETH & ASSOCIATES M/s. K. P. RACHCHH & CO. Chartered Accountants Practicing Company Secretary 507, Aalap -A, Limda Chowk, Subhash Road, Rajkot- The Spire-2, O(cid:431)ice No. 723, 360001. Shital Park Chowk,150ft. Ring Road, FRN:119980W Rajkot 360007. Membership No. 5156 REGISTRAR & SHARE TRANSFER STOCK EXCHANGE DETAILS BANKERS AGENT MUFG INTIME INDIA PRIVATE LIMITED BSE IDBI BANK Ltd. (Previously known as LINK INTIME INDIA SCRIP CODE: 538992 Nakshatra 10, Malaviya chowk, PRIVATE LIMITED) ISIN: INE002E01010 Opposite Silver Palace Restaurant, 5th Floor, 506-508, Amarnath Business Centre-1, (ABC-1), B/h. Gala Gondal Road, Rajkot - 360001 Business Centre, Ellisbridge, Ahemdabad-380006 Ph: 079- 26465179 Email: ahmedabad@in.mpms.mufg.com investor.helpdesk@in.mpms.mufg.com Website: www.in.mpms.mufg.com REGISTERED OFFICE SAR AUTO PRODUCTS LIMITED 50-E, Bhaktinagar, Industrial Estate, Rajkot- 360 002 CIN: L34100GJ1987PLC010088 Email: sapl@sarautoproductsltd.com Ph: 0281- 2374726 Website: www.sarautoproductsltd.com INDEX SR. NO. CONTENTS PAGE NO 1 Notice 1-18 2 Board’s Report 19-35 3 Annexure to Board’s Report- Annexure 01 to 06 36-50 4 Independent Auditors’ Report 51-62 5 Balance Sheet 63 6 Profit & Loss Account 64 7 Cash Flow Statement 65 8 Statement of Changes in Equity 66 9 Notes Forming Part of Financial Statements/Schedules 67-101 10 Form No. MGT-11- Proxy Form- Attendance Slip 102-104 11 Route Map to the Venue of the AGM 105 NOTICE Notice is hereby given that the THIRTY-NINTH (39th) ANNUAL GENERAL MEETING OF THE MEMBERS OF SAR AUTO PRODUCTS LIMITED (CIN: L34100GJ1987PLC010088) will be held at the Registered Office of the Company at 50-E, Bhaktinagar Inds. Estate, Rajkot-360002 on 28TH SEPTEMBER, 2026 on MONDAY at 11:00 A.M. to transact the following business: ORDINARY BUSINESS: 1. To receive, consider and adopt the Standalone Audited Financial Statements of the Company for the financial year ended on 31st March, 2026, together with the Board’s Report and the Auditors' Report thereon: and, in this regard, to consider and if thought fit, to pass the following resolution as an Ordinary Resolution: “RESOLVED THAT the Audited standalone financial statements of the Company for the financial year ended on March 31, 2026 together with the Board’s Report and the Auditors' Report thereon, as circulated to the members, be and are hereby received, considered and adopted.” 2. To appoint a Director in place of Mr. Shreyas R. Virani (DIN: 00465240) who retires by rotation in terms of section 152(6) of the Companies Act, 2013 and being eligible, offers himself for re-appointment: and, in this regard, to consider and if thought fit, to pass the following resolution as an Ordinary Resolution: “RESOLVED THAT in accordance with the provisions of Section 152(6) and other applicable provisions of the Companies Act, 2013 (including any statutory modification(s) or re-enactment(s) thereof, for the time being in force), Mr. Shreyas R. Virani (DIN: 00465240), who retires by rotation at this meeting and being eligible offer himself for re- appointment, be and is hereby re-appointed as a Director of the Company at same terms whose period of office shall be liable to determination by retirement of Directors by rotation.” SPECIAL BUSINESS: 3. Regularization of Appointment of Mr. Harsh Mukeshbhai Radiya (DIN:11803235) as an Independent Director: 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 149, 150, 152, 161 and any other applicable provisions, if any, of the Companies Act, 2013 (“Act”) read with Schedule IV of the Act and the Companies (Appointment and Qualification of Directors) Rules, 2014 and applicable Regulations of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, including any statutory modification(s) or re-enactment(s) thereof, for the time being in force and as per Articles of Association of the Company and pursuant to the recommendation of the Nomination and Remuneration Committee and approval of the Board of Directors, Mr. Harsh Mukeshbhai Radiya (DIN 11803235) who was appointed as an Additional Director in the capacity of Independent Director w.e.f 03rd August, 2026 and who has submitted a declaration that he meets the criteria for independence as provided under Section 149(6) of the Act and Regulation 16(1)(b) of the Securities Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulations, 2015 and in respect of whom the Company has received a notice in writing under Section 160 of the Act from Member proposing his candidature for the office of Director be and is hereby appointed as an Independent Director of the Company, not liable to retire by rotation and to hold office for a term of 5 (five) consecutive years commencing from 03rd August, 2026 Upto 02nd August, 2031.” “RESOLVED FURTHER THAT the Board of Directors of the Company (including its Committee thereof) and/or Company Secretary of the Company, be and are hereby severally authorized to do all such acts, deeds, matters and things as may be considered necessary, desirable or expedient to give effect to this resolution.” 4. To Approve Terms of remuneration of Mr. Shreyas R. Virani, Whole-Time Director (DIN: 00465240) of the Company: 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 196 197,1 [Showing first 8,000 characters — download PDF for full document]