Annual Report of the Company for the Financial Year 2025-26 along with Notice of the 12th Annual General Meeting (AGM).

NAPS GLOBAL INDIA LIMITED (Formerly known as NAPS Global India Pvt. Ltd. & NAPS Trading Pvt. Ltd.) CIN: L51595MH2014PLC255128 GSTIN: 27AAECN6505A1ZV Registered Office: Office No. 11, 2nd Floor, 436 Shreenath Bhuvan, Kalba Devi Road, Mumbai City, Mumbai, Maharashtra, India, 400002 August 29, 2026 Listing Department, BSE Limited, P. J. Towers, Dalal Street, Fort, Mumbai - 400001 Scrip code: 544373 Sub.: Annual Report of the Company for the Financial Year 2025-26 along with Notice of the Twelfth Annual General Meeting Dear Sir/ Madam, Pursuant to the provisions of Regulation 34(1) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended from time to time) please find enclosed herewith the copy of the Annual Report for the Financial Year 2025-26 along with Notice of the Twelfth Annual General Meeting (“AGM”) scheduled to be held on Friday, September 25, 2026, at 03:00 P.M. (IST) through Video Conferencing (“VC”)/ Other Audio Visual Means (“OAVM”). Further, the aforesaid Annual Report along with Notice of the AGM has also been uploaded on the website of the Company at www.napsglobalindia.com Kindly take the same on record. Thanking you, Yours faithfully, FOR NAPS GLOBAL INDIA LIMITED (FORMERLY KNOWN AS NAPS GLOBAL INDIA PRIVATE LIMITED AND FORMERLY KNOWN AS NAPS TRADING PRIVATE LIMITED) RONAK MAHESH MISTRY WHOLE TIME DIRECTOR DIN: 06687171 12th ANNUAL REPORT 2025-26 NAPS GLOBAL INDIA LIMITED 12th ANNUAL REPORT 2025-26 12th ANNUAL REPORT 2025-26 Contents of this Report Page No. ❖ Corporate Information 3 ❖ Notice of Twelfth Annual General Meeting 4 ❖ Board’s Report 20 - 36 ❖ Financial Statements 58 - 107 ▪ Independent Auditor’s Report on Financial Statement ▪ Balance Sheet ▪ Statement of Profit and Loss ▪ Statement of Cash Flow ▪ Notes to the Financial Statement 12th ANNUAL REPORT 2025-26 CORPORATE INFORMATION CIN: U51595MH2014PLC255128 BOARD OF DIRECTORS: COMMITTEES: EXECUTIVE DIRECTORS: AUDIT COMMITTEE:  Mr. Pankaj Jain  Mr. Nikhil Malpani (Chairman)  Mr. Ronak Mistry  Ms. Khushboo Rawat (Member)  Mr. Ronak Mistry (Member) INDEPENDENT DIRECTORS:  Ms. Khushboo Rawat STAKEHOLDERS RELATIONSHIP  Mr. Nikhil Malpani COMMITTEE:  Mr. Satyanarayan Punglia NON-EXECUTIVE DIRECTOR (Chairperson)  M r. Satyanarayan Punglia  Mr. Ronak Mistry (Member)  Ms. Khushboo Rawat (Member) KEY MANAGERIAL PERSON: NOMINATION REMUNERATION  Mr. Pankaj Jain (Managing Director) COMMITTEE:  Mr. Ronak Mistry (Whole-time director & CFO)  Ms. Khushboo Rawat (Chairperson)  M rs. Priyanka Marvania (Company Secretary)  Mr. Nikhil Malpani (Member)  Mr. Satyanarayan Punglia (Member) STATUTORY AUDITOR: REGISTRAR AND SHARE TRANSFER D S M R & Co., AGENT: Chartered Accountants, (Firm Registration No. 128085W) Cameo Corporate Services Limited 204, 2nd Floor, A Wing, Surya Kiran Building, B/h HDFC Subramanian Building, No. 1, Club House bank Nr. Chamunda Circle, S V P Road, Borivali West, Road, Mumbai-400092 Chennai – 600 002. REGISTERED OFFICE: Office No. 11, 2nd Floor, 436 Shree Nath Bhuvan, Kalbadevi Road, Mumbai City, Mumbai, Maharashtra, India, 400002 In case of any Queries relating Annual Report, Contact: Mrs. Priyanka Marvania (Company Secretary) Office No. 11, 2nd Floor, 436 Shree Nath Bhuvan, Kalbadevi Road, Mumbai City, Mumbai, Maharashtra, India, 400002 Tel: 022-49794323 12th ANNUAL REPORT 2025-26 NOTICE NOTICE is hereby given that the Twelfth Annual General Meeting of the Members of NAPS Global India Limited will be held on Friday, September 25, 2026 at 03:00 P.M. through Video Conference (VC) / Other Audio-Visual Means (OAVM) to transact the following business: ORDINARY BUSINESS: 1) To receive, consider and adopt 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. 2) To appoint a director in place of Mr. Pankaj Sunder Jain (DIN: 03512503), who retires by rotation and being eligible, offers himself for re-appointment. Registered Office: By Order of The Board of Directors Office No. 11, 2nd Floor, 436 Shree Nath Bhuvan, FOR NAPS GLOBAL INDIA LIMITED Kalbadevi Road, Mumbai City, Mumbai, Maharashtra, India, 400002 Sd/- Tel: 022-49794323, RONAK MISTRY CIN: U51595MH2014PLC255128 (Whole-time Director) Website: www.napsglobalindia.com DIN: 06687171 Email: napsglobalindia@gmail.com Friday, August 28, 2026 Mumbai 12th ANNUAL REPORT 2025-26 NOTES: 1. The Ministry of Corporate Affairs ("MCA"), vide General Circular No. 03/2025 dated September 22, 2025, read together with General Circulars dated April 8, 2020, April 13, 2020, May 5, 2020, January 13, 2021, December 8, 2021, December 14, 2021, May 5, 2022, December 28, 2022, September 25, 2023 and September 19, 2024 (collectively referred to as the "MCA Circulars"), has clarified that companies may continue to conduct their Annual General Meetings ("AGMs") and Extraordinary General Meetings ("EGMs") through Video Conferencing ("VC") and/or Other Audio Visual Means ("OAVM") in accordance with the framework prescribed under the aforesaid circulars, until further orders. Further, the Securities and Exchange Board of India ("SEBI"), vide Circular No. SEBI/HO/CFD/CFD-PoD-2/P/CIR/2024/133 dated October 3, 2024, read with other circulars issued by SEBI from time to time (collectively referred to as the "SEBI Circulars"), has prescribed the framework for convening general meetings of listed entities through VC/OAVM. In view of the above circulars issued by the MCA and SEBI from time to time, the Company is convening the 12th AGM through VC/OAVM, without the physical presence of the Members. The deemed venue for the AGM will be the Registered Office of the Company. Pursuant to the General Circular No. 03/2025 dated September 22, 2025, issued by the Ministry of Corporate Affairs (MCA) and circular issued by SEBI vide circular no. SEBI/HO/CFD/CFD-PoD-2/P/CIR/2024/133 dated October 3, 2024 (“SEBI Circular”) and other applicable circulars and notifications issued (including any statutory modifications or re-enactment thereof for the time being in force and as amended from time to time, companies are allowed to hold EGM/AGM through Video Conferencing (VC) or other audio visual means (OAVM), without the physical presence of members at a common venue. In compliance with the said Circulars, EGM/AGM shall be conducted through VC / OAVM. 2. Institutional Investors who are Members of the Company are encouraged to attend and vote at the AGM through e-voting facility. Corporate Members and Institutional Investors intending to appoint their authorised representatives pursuant to Sections 112 and 113 of the Act, as the case may be, to attend the AGM through VC or OAVM or to vote through remote e-Voting are requested to send a certified copy of the Board Resolution to the Scrutinizer by email at csmayurirupareliya@gmail.com in with a copy marked to evoting@nsdl.co.in. 3. The attendance of the Members attending the AGM through VC/OAVM will be counted for the purpose of reckoning the quorum under Section 103 of the Act. 4. The Members can join the AGM in the VC/OAVM mode 15 minutes before and after the scheduled time of the commencement of the Meeting by following the procedure mentioned in the Notice. The facility of participation at the AGM through VC/OAVM will be made available to at least 1000 members on first come first served basis. This will not include large Shareholders (Shareholders holding 2% or more shareholding), Promoters, Institutional Investors, Directors, Key Managerial Personnel, the Chairpersons of the Audit Committee, Nomination and Remuneration Committee and Stakeholders Relationship Committee, Auditors etc. who are allowed to attend the AGM without restriction on account of first come first served basis. 12th ANNUAL REPORT 2025-26 5. Members are requested to: (a) intimate to the Company/their Depository Participant (“DP”), changes, if any, in their registered add [Showing first 8,000 characters — download PDF for full document]