Copy of Annual Report for the Financial Year ended 31st March 2026, together with the Notice of 33rd Annual General Meeting.

Date: 27-08-2026 BSE Limited, The Listing Department 1st Floor, New Trading Ring, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400001 Scrip Code: 530177 ISIN: INE758B01013 Subject: Submission of Annual Report for the Financial Year 2025-2026 along with Notice of the 33rd Annual General Meeting pursuant to Regulation 34 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015) Dear Sir/Madam, Pursuant to the requirements of Regulation 34(1)(a) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we submit herewith the Annual Report 2025-26 along with Notice of 33rd Annual General Meeting of the Company for the Financial Year ended 31st March 2026, being sent to the members of the Company by emails whose email addresses are registered with Company/Depository Participant(s), in accordance with the relevant circular issued by the Ministry of Corporate Affairs and the Securities and Exchange Board of India. Further, as Regulation 36 (1) (b) of SEBI (LODR) Regulations, 2015, a letter providing a web-link for accessing the Notice and Annual Report for FY 2025-2026 has been sent to those shareholders who have not registered their email address with the Company’s RTA/ Depository Participants. The Notice of AGM & Annual Report for the Financial Year 2025-26 is available on the website of the Company at www.vkgil.in. Kindly take the same on your records. For and on behalf of VK Global Industries Limited (Formerly known as- SPS International Ltd) Saurabh Gupta Company Secretary & Compliance Officer M No. A36879 33rd Annual Report 2025-2026 COMPANY INFORMATION Chairman-cum- Managing Director: Chief Financial Officer: Rahul Jain Ashish Jain Independent Directors: Company Secretary & Compliance CA Amit Jain Officer: Kiran Arora CS Saurabh Gupta Non-Executive Director: Secretarial Auditors: Rohit Jain M/s. P.C. Jain & Co Company Secretaries Statutory Auditors: (FRN: P2016HR051300) M/s. Jain Jain & Associates Faridabad-121002 Chartered Accountants (FRN: 009094N) Bankers: New Delhi-110026 HDFC Bank Limited Registrar and Transfer Agent Equity Share Listed at: Beetal Financial & Computer Bombay Stock Exchange Services Private Limited Scrip Code: 530177 99, Beetal House, 3rd Floor, ISIN- INE758B01013 Behind Local Shopping Center Madangiri, New Delhi-110062 Registered Office VK Global Industries Limited (Formerly known as SPS International Limited) CIN: L01131HR1993PLC031900 Plot No. 15/1, Ground Floor. Main Mathura Road Faridabad, Haryana-121003 Mail id: info@vkgil.in Website: www.vkgil.in CONTENTS S.No. Particulars Page No. 1. Chairman’s Communique 01 2. Notice of the Annual General Meeting 2-19 3. Board of Director’s Report 20-34 4. Secretarial Auditor’s Report 35-38 5. Management Discussion and Analysis Report 39-44 6. Statutory Auditor’s Report 45-54 7. Audited Balance Sheet 55 8. Audited Profit & Loss Statement 56 9. Cash Flow Statement 57-58 10. Notes 59-82 33rd Annual Report 2025-2026 Chairman’s Communique Dear Shareholders, It is my privilege to present the Annual Report of VK Global Industries Limited (formerly SPS International Limited) for FY 2025–26. Last year I wrote to you about a build year. This year I write to you about a turnaround. Financial Year 2025–26 was our first full year of commercial operations, and it has been a landmark one. Revenue from Operations rose to ₹99.21 lakh, against ₹5.91 lakh in the previous year, when production had commenced only on 1 March 2025. More significantly, your Company returned a Profit before Tax of ₹13.36 lakh, as against a loss of ₹41.24 lakh in FY 2024–25, and a Profit after Tax of ₹9.91 lakh against a loss of ₹43.22 lakh. Earnings per share stood at ₹0.23, compared with ₹(1.02) a year ago. This is the first year in which your Company has reported positive earnings from its new business vertical — a decisive signal that the platform we built is working. Behind these numbers is a year of disciplined execution. Our hydroponic facility at Industrial Model Town, Faridabad — a naturally ventilated poly house of 1,728 sqm together with a fully automated fan-and-pad NFT house of 1,680 sqm. — stabilised in its first full year of running. We obtained our licence from the Food Safety and Standards Authority of India, supplied a diverse mix of farm produce under stringent quality control standards, and strengthened market outreach through a focused digital and e-commerce strategy that has carried our fresh, residue- free vegetables to customers across Delhi-NCR. The intent I described to you last year remains unchanged: hydroponics is Step One — the precision platformthat lets us control inputs and guarantee quality. Building on it, we intend to widen our product mix progressively and move further into value-added and processed offerings, so that clean, nutritious food reaches customers in convenient formats. Your Board is accordingly considering an expansion plan directed at a meaningful improvement in the scale of operations, to meet the rising demand of the market. India stands at an inflection point, balancing growing food demand against real constraints on water, soil and climate. We continue to read this as a design mandate: to grow more with less, and to feed more people, better. Our mission remains simple and ambitious — to make clean, nutritious food accessible to everyone, from farm to kitchen and from produce to plate. I record my sincere gratitude to my colleagues on the Board, our Independent Directors, employees, advisors, partners, customers and shareholders for their trust and tireless support. A first year of profit is a beginning, not a destination. Together, let us build an India where farming is resilient, food is clean, and growth is green. Jai Hind. Thank you. Rahul Jain (DIN: 00442109) Chairman-cum-Managing Director 33rd Annual Report 2025-2026 NOTICE OF 33rd ANNUAL GENERAL MEETING NOTICE IS HEREBY GIVEN THAT THE 33rd ANNUAL GENERAL MEETING OF THE MEMBERS OF VK GLOBAL INDUSTRIES LIMITED (FORMERLY KNOWN AS SPS INTERNATIONAL LIMITED) (CIN: L01131HR1993PLC031900) WILL BE HELD ON TUESDAY 22nd DAY OF SEPTEMBER 2026 AT 04:00 P.M. (IST) THROUGH VIDEO-CONFERENCING (“VC”) OR OTHER AUDIO VISUAL MEANS (“OAVM”), AT THE DEEMED VENUE AT THE REGISTERED OFFICE OF THE COMPANY AT 15/1, GROUND FLOOR, MAIN MATHURA ROAD, FARIDABAD-121003, HARYANA TO TRANSACT THE FOLLOWING BUSINESSES- ORDINARY BUSINESS: 1. Consideration and Adoption of the Audited Financial Statements of the Company for the Financial Year ended March 31, 2026 and the Reports of the Board of Directors and Auditors thereon. 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, together with the Reports of the Board of Directors and the Auditors thereon, as circulated to the Members, be and are hereby considered and adopted.” 2. Re-appointment of Mr. Rahul Jain (DIN: 00442109), as a Managing director liable to retire by rotation To consider and, if thought fit, to pass the following Resolution as an ORDINARY RESOLUTION: “RESOLVED THAT pursuant to the provisions of Section 152 and other applicable provisions, if any, of the Companies Act, 2013, Mr. Rahul Jain (DIN: 00442109), who retires by rotation at this Annual General Meeting and being eligible, has offered himself for re-appointment, be and is hereby re-appointed as a Managing Director of the Company, liable to retire by rotation” By the order of Board For VK Global Industries Limited (Formerly SPS International Limited) Place: Faridabad Saurabh Gupta Date: 12 -08- 2026 Company Secretary & Compliance Officer ACS No: 36879 33rd Annual Report 2025-2026 NOTES: 1. In continuation to all previous circulars issued by the regulatory authorities, and pursuant to previous circular no. 09/2024 dated September 19, 2024 along with the latest Circular No. 03/2025 dated September 22, 2025 issued by MCA in this regard, C [Showing first 8,000 characters — download PDF for full document]