G S Auto Annual Report FY26 Submission to BSE

Revenue from Operations: ₹150.43 Crores (Previous year: ₹145.16 Crores)
Profit Before Depreciation, Interest & Taxes (PBDIT): ₹11.56 Crores (Previous year: ₹10.48 Crores)
Profit Before Tax (PBT): ₹3.87 Crores (Previous year: ₹2.39 Crores)
Profit After Tax (PAT): ₹3.40 Crores (Previous year: ₹1.42 Crores)
Total Comprehensive Income: ₹3.92 Crores (Previous year: ₹1.23 Crores)
Earnings Per Share (EPS): ₹2.34 (Previous year: ₹0.98)
Paid-up Share Capital: ₹7.26 Crores (1,45,14,580 equity shares of ₹5 each)
Authorized Share Capital: Increased to ₹25.00 Crores (5,00,00,000 equity shares of ₹5 each) vide special resolution passed on January 3, 2026
Rights Issue: Approved issuance of 2,90,29,160 partly paid-up equity shares at ₹10 per share (₹5 face value + ₹5 premium)

AGM Date: Wednesday, September 30, 2026 at 11:00 AM IST
Record Date: Wednesday, September 23, 2026
E-voting Period: September 27, 2026 (9:00 AM) to September 29, 2026 (5:00 PM)
Rights Issue Allotment: June 11, 2026
Board Meeting Dates: Seven meetings held during FY 2025-26 on May 29, August 13, November 12, December 6, 2025; January 29, February 7, and March 30, 2026

Statutory Auditors: M/s Sukhminder Singh & Co. (FRN: 016737N), completing their second term
New Statutory Auditors Proposed: M/s C S Arora & Associates (FRN: 015130N) for 5-year term from conclusion of 52nd AGM
Cost Auditors: M/s Pawan & Associates (FRN: 101729)
Secretarial Auditors: M/s Baldev Arora & Associates
Internal Auditors: M/s Gurdip Kumar & Associates
RTA: M/s Skyline Financial Services Pvt. Ltd.
Bankers: Punjab National Bank

No Dividend Declared: To conserve resources for working capital and debt repayment
Rights Issue Proceeds: To be utilized for working capital requirements, capital expenditure, acquisitions, and general corporate purposes
Tax Contingencies: ₹31.91 lakhs income tax demand for AY 2007-08 pending in Hon'ble Court of Punjab and Haryana; ₹30.11 lakhs GST demand under appeal
Guarantees: ₹6.20 Crores given to banks on behalf of group companies (G.S. Autocomp Private Limited & G.S. Consumer Products Private Limited)

Rights Issue: Issued 2,90,29,160 partly paid-up equity shares at ₹10 each, increasing paid-up capital
Authorized Capital: Increased from ₹13.00 Crores to ₹25.00 Crores
Shareholding Pattern: Promoters hold 41.76% (60.62 lakh shares), public holds 58.24% (84.53 lakh shares)
Dematerialized Shares: 97.45% of shares held in dematerialized form

Resignation: Mr. Sehijpal Singh Khangura (Independent Director) resigned effective January 14, 2026
New Appointments: Mr. Joga Singh (DIN: 11886274) and Mr. Vineet Gupta (DIN: 11886353) appointed as Additional Directors (Independent) effective August 29, 2026
Company Secretary: Mr. Sandeep resigned January 21, 2026; Ms. Jasmine Kaur appointed February 7, 2026

Ordinary Business:

1. Adoption of audited financial statements

2. Re-appointment of Mr. Harkirat Singh Ryait (retiring by rotation)

3. Appointment of M/s C S Arora & Associates as Statutory Auditors

4. Remuneration ratification for Cost Auditors

Special Business:

5. Appointment of Mr. Joga Singh as Independent Director

6. Appointment of Mr. Vineet Gupta as Independent Director

7. Appointment of M/s Baldev Arora & Associates as Secretarial Auditors for 5 years

Manufacturing Units: Two facilities at Ludhiana (Punjab) and Jamshedpur (Jharkhand)
Employee Strength: 614 permanent employees as of March 31, 2026
Export Revenue: ₹3.03 Crores (2.01% of total revenue)
Foreign Exchange Earnings: ₹2.42 Crores (Previous year: ₹2.25 Crores)
Risk Management: Framework in place covering market risk, credit risk, and liquidity risk
Internal Financial Controls: Adequate systems and processes in place, operating effectively