Record Date

AuSom Enterprise Limited Ref. No.: AELISECIBMI2026-2027 Date: 3110812026 To, To, The General Manager, The Manager, Corporate Relationship Listing department, Department, BSE Limited, National Stock Exchange of India Limited, Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1, Block-G. Dalal Street, Fort, Bandra-Kurla Complex, Bandra(E), Mumbai-400 001 Mumbai-400 051 Scrip Code: 509009 Scrip Symbol: AUSOMENT Dear Sir I Madam, Sub.: Notice of 42nd Annual General Meeting ("AGM") of Ausom Enterprise Limited ('the Company') along with Annual Report for the FY 2025-26, Cut-off Date for AGM and Record Date for Dividend pursuant to Regulation 30, 34(1), 42 and 44 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations"). This is to inform that the 42nd Annual General Meeting ('AGM') of the Company is scheduled to be held on Thursday, September 24, 2026 at 01:00 p.m. (1ST) through Video Conferencing ("VC")I Other Audio-Visual Means ("OAVM") in accordance with the applicable circulars issued by the Ministry of Corporate Affairs ("MCA") and Securities and Exchange Board of India ("SEBI"). Pursuant to Regulation 34(1) of the SEBI Listing Regulations, we are submitting herewith the Annual Report of the Company along with the Notice of 42nd AGM and other Statutory Reports for the Financial year 2025-26. The same is also being sent through electronic mode to those members whose email addresses are registered with the Company I Registrar and Share Transfer Agent ("RTA") I Depositories. Further, pursuant to Regulation 36(1)(b) of the SEBI Listing Regulations, a letter containing the web-link along with the exact path, for accessing the Annual Report, is being sent to those Members whose email addresses are not registered with the Company I RTA I Depositories. The Annual Report containing the 42nd AGM Notice is also uploaded on the Company's website at www.ausom.in. Registered Office : Zaveri House, Fourth Floor, Sanidhya, Opp. Planet Landmark Hotel, Bopal - Ambli Road, Ahmedabad - 380 058. Gujarat, INDIA Phone : +91 79 2642 1422-1499 E-mail : ausom.ael@gmail.com Website : www.ausom.in CIN : l67190GJ1984PLC006746 AuSom Enterprise Limited Cut-off Date: The Company has fixed Thursday, September 17, 2026 as the 'Cut-off date' for ascertaining the names of the shareholders holding shares either in physical form or in dematerialized form, who will be entitled to cast their votes electronically in respect of the businesses to be transacted as per the Notice of the AGM and to attend the AGM. E-Voting Schedule: The Company has availed Remote E-Voting service for 42nd AGM from Central Depository Services (India) Limited, and the schedule for the same is as below mentioned: Date and time of commencement of Monday, September 21, 2026 voting thr;ough electronic means (from 9.00 a.m.) (1ST) Date and time of end of voting though Wednesday, September 23, 2026 electronic means (till 5:00p.m.) (IST) •OJJI ""'<« ·-·' -·- Record Date for Dividend: The Company has fixed Thursday, September 17, 2026 as 'Record Date' for determining entitlement of Members for receiving Dividend [Re. 1/- (One Rupee Only), i.e.,@ 10% per equity share having a Face Value of Rs. 10/-fully paid-up] for the Financial year ended March 31, 2026, subject to approval of members at the 42nd AGM. The dividend will be paid within the statutory time limit, subject to applicable TDS to the Members whose names appear on the Company's Register of Members and the beneficial owners in the records of the Depositories, as on the Record date through electronic / other modes as applicable. The above information shall be made available on the website of the Company at www.ausom.in. Kindly take the above information on record. Thanking you, For, AuSom Enterprise Limited Kishor Pranjivandas Mandalia Managing Director (DIN: 00126209) Encl: As above mentioned Registered Office : Zaverl House, Fourth Floor, Sanidhya, Opp. Planet Landmark Hotel, Bopal - Ambli Road, Ahmedabad - 380 058. Gujarat, INDIA Phone : +91 79 2642 1422-1499 E-mail : ausom.ael@gmail.com Website : www.ausom.in CIN : L6 7190G]1984PLC006 146 42nd Annual Report 2025-26 CHAIRMAN : MR. ZAVERILAL V. MANDALIA MANAGING DIRECTOR & : MR. KISHOR P. MANDALIA CHIEF EXECUTIVE OFFICER DIRECTORS MR. VIPUL Z. MANDALIA MR. MILAN M. PAREKH MR. VIHAR B. SOLANKI MRS. NIDHI D. PRAJAPATI COMPANY SECRETARY & : MR. RAVIKUMAR PASI (UPTO 18/07/2026) COMPLIANCE OFFICER CHIEF FINANCIAL OFFICER (CFO) : MR. RUPESH SHAH AUDITORS : M/S. C. R. SHAREDALAL & CO. CHARTERED ACCOUNTANTS AHMEDABAD BANKERS : HDFC BANK LIMITED AXIS BANK LIMITED KOTAK MAHINDRA BANK LIMITED YES BANK LIMITED REGISTERED OFFICE AND : ZAVERI HOUSE, FOURTH FLOOR, SANIDHYA, CORPORATE OFFICE OPP. PLANET LANDMARK HOTEL, BOPAL - AMBLI ROAD, AHMEDABAD – 380058. GUJARAT, INDIA. CIN : L67190GJ1984PLC006746 REGISTRAR & SHARE TRANSFER : MUFG INTIME INDIA PRIVATE LIMITED AGENT (RTA) (FORMERLY KNOWN AS LINK INTIME INDIA PRIVATE LIMITED) 506-508, AMARNATH BUSINESS CENTER – 1, BESIDES GALA BUSINESS CENTER, NR. ST. XAVIER’S COLLEGE CORNER, OFF C. G. ROAD, NAVRANGPURA, AHMEDABAD – 380009, GUJARAT, INDIA. PH. NO.: +91 79 26465179, 86, 87, EMAIL: ahmedabad@in.mpms.mufg.com, WEBSITE: www.in.mpms.mufg.com CONTENTS Notice 3 Directors’ Report 19 Report on Corporate Governance 36 Management Discussion and Analysis Report 65 Independent Auditors’ Report on Standalone Financial Statements 88 Standalone Financial Statements 104 Independent Auditors’ Report on Consolidated Financial Statements 140 Consolidated Financial Statements 151 GROUP WHICH EXERCISES OR IN A POSITION TO EXERCISE CONTROL, DIRECTLY OR INDIRECTLY OVER AUSOM ENTERPRISELIMITED. FOLLOWING ARE INDIVIDUALS/PERSONS CONSTITUTING GROUP (AS DEFINED IN MRTP ACT, 1969), WHICH EXERCISES OR ARE IN A POSITION TO EXERCISE CONTROL, DIRECTLY OR INDIRECTLY OVER AUSOM ENTERPRISELIMITED. SR. NAME OF THE INDIVIDUALS/PERSONS REMARK NO. CONSTITUTINGGROUP 1 MR. KISHOR PRANJIVANDAS MANDALIA ACQUIRER 2 MR. VIPUL ZAVERILAL MANDALIA ACQUIRER 3 MR. ZAVERILAL VIRJIBHAI MANDALIA ACQUIRER 4 MR. CHANDRESHBHAI ZAVERILAL MANDALIA ACQUIRER 5 MR. HARISH PURSHOTTAM PAWANI ACQUIRER 6 MR. BHARAT PRANJIVANDAS MANDALIA ACQUIRER 7 MRS. ARUNABEN KISHORKUMAR MANDALIA PAC* 8 MRS. FENNY CHANDRESH MANDALIA PAC* 9 MRS. DAKSHABEN BHARATKUMAR MANDALIA ACQUIRER 10 MRS. PRAFULLABEN ZAVERILAL MANDALIA PAC* * PAC-PERSONS ACTING INCONCERT NOTICE NOTICE is hereby given that the Forty-Second (42nd) Annual General Meeting (“AGM”) of the Members of AUSOM ENTERPRISE LIMITED (“The Company”) (CIN: L67190GJ1984PLC006746) is to be held on Thursday, the 24th day of September, 2026 at 01:00 p.m. (IST) through Video Conferencing (“VC”) / Other Audio Visual Means (“OAVM”) to transact the following business: ORDINARY BUSINESS: 1. To receive, consider and adopt the Audited Financial Statements (including Audited standalone and Consolidated Financial Statements) of the Company for the financial year ended 31st March, 2026 and the Report of the Board of Directors’ and the Auditors’ thereon for the financial year ended 31st March, 2026. 2. To declare Final Dividend of Re. 1/- (10%) per equity share of face value of Rs. 10/- each, for the financial year 2025-26. 3. To re-appoint a Director in place of Mr. Vipul Zaverilal Mandalia, (DIN: 02327708), who retires by rotation in terms of Section 152(6) of the Companies Act, 2013 and being eligible, offers himself for re-appointment. By Order of the Board For and behalf of, AUSOM ENTERPRISE LIMITED Mr. Kishor Pranjivandas Mandalia Date: 12th August, 2026 Managing Director Place: Ahmedabad (DIN: 00126209) Registered Office: Zaveri House, Fourth Floor, Sanidhya, Opp. Planet Landmark Hotel, Bopal - Ambli Road, Ahmedabad – 380058. Gujarat, India. CIN: L67190GJ1984PLC006746, Phone: +91 79 2642 1422-1499 Fax: +91 79 2656 9898 E-mail: ausom.ael@gmail.com Website: www.ausom.in NOTES: A. CONVENING OF AGM THROUGH VC / OAVM 1. Convening of Meeting: The Ministry of Corpora [Showing first 8,000 characters — download PDF for full document]