Annual Report of the Company for FY 2025-26 in pursuant to Regulation 34 & 36 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

LIOTECH INDUSTRIES LIMITED Registered Office: SHAPAR SR. NO. 269 P 2, NEW SR. NO. 464, PLOT NO.21, KOTDASANAGANI, SHAPAR, RAJKOT - 360024. CIN: L27100GJ2020PLC114008 Email: liotechind@gmail.com W ebsite: www.liotechindustries.in Contact No.: +91-99787 60610 Date: August 31, 2026 BSE Limited Phiroze Jeejeebhoy Tower, Dalal Street, Mumbai - 400 001 Scrip Code: 544796 Subject: Pursuant to Regulation 34 & 36 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Submission of Annual Report of the Company for FY 2025–26. Dear Sir/Madam, Pursuant to Regulation 34 (Listing Obligations and Disclosure Requirements) Regulations, 2015 , we are pleased to enclose the Annual Report of the Company for the financial year 2025–26, which inter-alia contains the Notice convening the 06th Annual General Meeting (“AGM”) of the Company scheduled to be held on Thursday, September 24, 2026 at 11:00 Hours (IST) through Video Conferencing (VC)/Other Audio-Visual Means (OAVM), to transact the Ordinary and Special businesses set out therein. In accordance with the extant circulars issued by the Ministry of Corporate Affairs (MCA) and SEBI Regulations, the Notice of AGM and Annual Report for FY 2025–26 have been sent only by electronic mode to those shareholders whose email addresses are registered either with the Depository Participants (DP) or with the Company/Registrar & Transfer Agent (RTA) as on August 28, 2026. Further, in compliance with Regulation 36(1)(b) of SEBI LODR Regulations, 2015, a letter providing the web-link and exact path to access the complete Annual Report for FY 2025–26 has been dispatched to shareholders who have not registered their email addresses with the DP or Company/RTA. The Annual Report along with the Notice of AGM is also available on the Company’s website at: https://liotechindustries.in/investor/ We request the Exchange to kindly take the above information on record. For Liotech Industries Limited Hiteshbhai M. Bhuva Managing Director DIN: 08764926 LIOTECH INDUSTRIES LIMITED ANNUAL REPORT F. Y. 2025-26 contents Particulars Page No. Company’s Profile 2 Corporate Information 9 Chairman’s Message 11 Notice of AGM 14 Board's Report 26 AOC-2 37 S ecretarial Audit Report 38 Annual Report on Corporate Social Responsibility (CSR) Activities Management Discussion & Analysis Independent Auditor's Report 51 Financial Statements 63 Notes to Accounts 69 Page 1 of 88 company’s profile About Liotech Industries Limited Liotech Industries Limited (“Liotech” or “the Company”) is a Rajkot, Gujarat-based manufacturer of hardware structures and accessories, serving customers primarily through a business-to-business (“B2B”) model. The Company was incorporated on June 17, 2020 as Liotech Industries Private Limited and was subsequently converted into a public limited company pursuant to a shareholders’ resolution passed on February 6, 2024. The Company was renamed Liotech Industries Limited upon conversion into a public limited company on April 12, 2024. The Company successfully completed its Initial Public Offering (IPO) and its Equity Shares were listed on the BSE SME Platform of BSE Limited on June 24, 2026, marking an important milestone in the Company's journey as a listed entity. The Company operates from its registered office and manufacturing facility at Shapar Sr. No. 269 P 2, New Sr. No. 464, Plot No 21, Shapar, Rajkot, Gujarat, spread across approximately 12,632 square feet. The facility comprises machining and polishing, storage and packing areas, employee welfare facilities and general office facilities. Page 2 of 88 Our Business Liotech is engaged in the manufacturing and supply of a broad range of hardware accessories and engineering products. Its product portfolio includes cut and butt hinges, railway hinges, parliament hinges, flower door hinges, T- hinges, W, Z and duck hinges, tower bolts, gate hooks, door kits, screws and other allied hardware products. The Company manufactures products in more than 150 different specifications, enabling it to cater to varied customer requirements across sectors including housing, infrastructure, agriculture, automotive, power, cement, mining, solar power and general engineering. In addition to its manufacturing activities, the Company also undertakes trading of complementary products such as door aldrops, door kits, hinges, bolts, handles, locks and other hardware accessories Page 3 of 88 Page 4 of 88 Page 5 of 88 Page 6 of 88 Manufacturing Capabilities The Company's manufacturing operations encompass designing and prototyping, procurement of raw materials, cutting and shaping, machining and assembling, surface treatment, quality inspection and packaging. The manufacturing facility is equipped with various machines and equipment, including power presses, straightening machines, injection moulding machines, extrusion machines, magnetic sheet cutters, turning lathes, vertical milling machines, belt grinding machines, auto buffing machines, laser marking CNC machines, auto argon welding machines and ultrasonic testing equipment, among others. The Company's principal raw materials include mild steel, stainless steel, brass, aluminium, iron, stainless steel rods, sheets, coils and patta-patti, which are primarily sourced from the domestic market and subjected to internal quality checks. Quality & Manufacturing Standards Quality forms an important part of the Company's manufacturing approach. The Company's manufacturing facility is ISO 9001:2015 certified, reflecting its quality management system for the design and manufacture of hardware products. The Company also has a certificate of compliance from UK Certificate and Inspection for specified products in relation to the applicable Construction Products Directive/Regulation requirements. The Company's quality control team undertakes testing of raw materials and finished products to ensure that products meet the required quality and market standards. Market Presence Liotech primarily serves the domestic market and markets its products across approximately nine States and Union Territories in India, with Gujarat contributing the majority of its revenue. The Company continues to focus on strengthening its distribution network, developing existing markets and expanding into under-penetrated geographies. Its product range, manufacturing capabilities and ability to offer products across different specifications provide a foundation for serving diverse customer requirements. Our Strengths - Experienced Management The Company's Promoters and management have experience in the iron and steel industry and are actively involved in the Company's business operations, administration and marketing activities. - Diverse Product Portfolio With more than 150 product specifications across various categories of hardware accessories and engineering products, the Company is positioned to address requirements across multiple end-use sectors. - Quality-Focused Manufacturing The Company's ISO 9001:2015 certification and quality-control processes support its focus on consistency and product quality. - Manufacturing Infrastructure The Company's manufacturing facility is supported by a range of machinery and equipment covering various stages of manufacturing, finishing, testing and packaging. Page 7 of 88 - Growing Domestic Network The Company has developed distribution channels across multiple States and Union Territories and continues to focus on expanding its geographical reach. Our Approach Liotech seeks to build its business through a combination of product quality, manufacturing capabilities, customer focus and efficient utilisation of resources. The Company aims to strengthen its manufacturing infrastructure, improve production efficiency, broaden its product portfolio and expand its presence across domestic markets. Going forward, the Company intends to focus on increasing its order-taking capabilities, enhancing production and product quality, expanding i [Showing first 8,000 characters — download PDF for full document]