A K Spintex Ltd Directors Report

DIRECTORS REPORT

To,

The Members,

The directors are pleased to present the Thirty First Annual Report of SUNRAKSFIAKK INDUSTRIES INDIA LIMITED (Formerly Known as A.K. SPINTEX LIMITED) (the Company) together with the Audited Financial Statements for the financial year ended 31 March 2025.

Financial performance

Rs. In Lacs

Financial Results	STANDALONE		CONSOLIDATED
	2024-25	2023-24	2024-25	2023-24
Turnover	10404.6	11723.6	18015.9	11723.6
Operating Profit before interest, depreciation & tax	1870.65	1901.05	2624.09	1901.05
Less: Interest	126.05	75.99	129.23	75.99
Profit Before Depreciation & Tax	1744.6	1825.06	2494.86	1825.06
Less : Depreciation	982.4	687.26	1082.45	687.26
Profit Before tax	762.2	1137.8	1412.41	1137.8
Less: Income Tax (Current)	219.88	301.56	336.39	301.56
Less: Earlier Tax	2.2	0	2.2	0
Profit after tax	540.12	836.24	1073.82	836.24

FINANCIAL HIGHLIGHTS AND OPERATION

The financial statements have been prepared as per the IND-AS prescribed by the Institute of Chartered Accountants of India (ICAI).

The Key highlights pertaining to the business of the company for the year 2024-25 and period subsequent there to have been given hereunder:

Performance Highlights for the Year Ended March 2025: ^•

• Revenue from Operations for FY25 stood at ^1,8015.90 Lacs, reflecting a 53.67% Y-o-Y growth from ^1,1723.60 Lacs in FY24.

• Profit After Tax (PAT) witnessed a robust 30.34% Y-o-Y growth, reaching ^1101.03 Lacs in FY25, compared to ^844.73 Lacs in FY24.

• In view of the result for the financial year company turnover has been increase and profit is increase remarkably, company has been performed very well in this year and Board of directors are hopeful that they will increase the turn over as well as profit even in this recession and stiff competition in the processing sector. The directors are fully hopeful to achieve better results in future years.

DIVIDEND

With a view to provide a cushion for any financial contingencies in the future and to strengthen the financial position of the Company, your directors have decided not to recommend any dividend for the period under review.

POLLUTION CONTROL

Your directors are pleased to inform you that the Company had install a three-stage Effluent Treatment Plant (ETP) equipped with Reverse Osmosis (RO) and Effluent Evaporation System. This initiative forms an integral part of the Companys commitment towards sustainable pollution control measures.

In view of the prevailing water scarcity, the ETP and RO System will not only ensure effective treatment and recycling of wastewater but will also provide a comprehensive solution for water pollution management. The system is expected to significantly reduce environmental impact and support the Companys efforts in promoting resource conservation.

DISCLOSURE OF PARTICULARS

Information under Sub Section (3) (m) of Section 134 of the Companies Act, 2013 read with the Companies (Accounts) Rules, 2014 and Information as per Companies (Disclosure of particulars in the Report of Board of Directors) Rules, 1988 relating to conservation of energy, technology absorption, foreign exchange earnings and outgo are given in Annexure forming part of this report.

LISTING OF SHARES

The Shares of the Company are listed in the following Stock Exchanges: - Bombay Stock Exchange Ltd. Bombay

Listing fee has already been paid to the Stock Exchange for the year 2025-26 in time.

DIRECTORS

In accordance with the Companies Act, 2013 Shri Saurabh Chhabra, director of the company will retire at the forthcoming Annual General Meeting but being eligible offers themselves for reappointment.

The Company has not accepted any fixed deposit from the public within the meaning of Section 73 &76 of the Companies Act, 2013.

APPOINTMENT OF SHARE TRANSFER AGENT

Company has been appointed SEBI Registered Beetal Financial & Computer Services (P) Ltd. New Delhi, as Transfer agent for transfer of shares

DEMAT OF SHARES

Company has been made an arrangement with NSDLand CDSLto convert physical shares into Demat form. So member can convert his/her Shares in to demat form.

RESERVES

Your directors propose to carry Rs. 563.49 Lakhs /- being the profit (Standalone) and Rs. 1101.03 Lakhs/- (Consolidated) for the current year to the Balance Sheet during the financial year ended March 31, 2025.

CONSOLIDATED FINANCIAL STATEMENTS

The Audited Consolidated Financial Statements for the financial year ending 31st March, 2025, have been prepared in accordance with applicable accounting standards as prescribed under the Companies Act, 2013 and the Companies (Accounts) Rules, 2014. These statements have been consolidated based on the financials received from the wholly-owned subsidiary, Sunrakshak Agro Products Pvt Ltd and approved by the Board of Directors.

CAPITAL STRUCTURE

The Authorized Share Capital of the Company is Rs. 21,00,00,000/- (Rupees Twenty one crore only) divided into 2.10 Crore equity shares of Rs. 10/- each

The Paid up share capital of the Company is Rs. 6,20,13,500 only) divided into 6,20,01,350* equity shares of Rs. 10/- each

*Note: Paid-up share capital includes allotment of 11,69,600 Equity shares on preferential basis of Rs 10/- each allotted on May30,2025 for which trading approving from Stock Exchange is still in pending.

PREFRENTIAL ISSUE

During the year under review, the Board of Directors of the Company has approved the issue of 11,75,600 equity shares and obtained approval of members by passing the Special resolution on March 31, 2025 and allotted 11,69,600 Equity Shares at a price of Rs. 840 /- per equity share of the Company having face value of Re. 10/- (Rupees Ten Only) each at a premium of Rs. 830 /- per share and Equity Shares to the Promoters and Non -Promoter group on May 30, 2025.

Further, Listing approval of the said shares have been received on July 17, 2025, however the trading permission is yet to be received as on the date of signing this report.

CHANGE IN THE NATURE OF BUSINESS

Pursuant to its strategic diversification plan, the Company include new lines of business in the FMCG and FMCG intermediates sector, in addition to its existing fabrf?^<BEBi?lS!!?. The amended objects, inter alia, include the following:

To carry on the business in India and abroad as manufacturer, trader, distributor, and dealer of cosmetics, personal care, healthcare, home care, plant care, pet care, veterinary products, packaging material, and all other allied/incidental products, together with intermediate chemicals related thereto.

To carry on the business in India and abroad as manufacturer, trader, distributor, dealer, and processor of all types of food products including, but not limited to, spices, snacks, sweets, seeds, flavored drinks, premixes, edible oils, and all allied/incidental products related thereto.

To carry on the business in India and abroad as manufacturer, trader, producer, processor, refiner, mixer, blender, formulator, importer, exporter, distributor, and dealer in all kinds of oils, chemicals, and allied goods including, but not limited to, soap noodles, surfactants, glycerin, detergents, fatty acids, and other ingredients used in the production of the above.

On December 27, 2024, the Company (then operating as A.K. Spintex Limited) successfully acquired 100% equity shareholding in Sunrakshak Agro Products Private Limited (SAPPL) fora total consideration of ^247.1 million. This acquisition marks a significant step in the Companys strategic diversification, enabling entry into the FMCG and FMCG intermediate chemicals space. SAPPL is engaged in the manufacturing of fast-moving consumer goods and intermediate chemicals, catering to premium clientele, thereby complementing and expanding the Companys growth trajectory beyond its legacy fabric business.

CHANGE IN THE NAME OF THE COMPANY:

The Company has obtained approval from Members of the Company for change of name as proposed by the Board of Directors by passing Special Resolution in the Extra-Ordinary General Meeting (EGM) held on March 31, 2025 from M/s A.K.Spintex Limited to M/s Sunrakshakk Industries India Limited in line with the new Businesses as approved in the above mentioned EGM of the Company.

The Equity shares of the Company are listed on Bombay Stock Exchange (BSE) and Company has obtained necessary approvals from Stock Exchange i.e. BSE Limited. After change of name, the name of the Company on BSE Limited is reflected as Sunrakshakk Industries India Limited with Scrip ID as "SUNRAKSHAK".

The Change of name of the Company has become effective from April 25, 2025 pursuant to new certificate of incorporation issued by Registrar of Companies, Haryana.

Sunrakshakk Industries India Limited (Formerly known as A.K. Spintex Limited)

MATERIAL CHANGES AND COMMITMENTS AFFECTING THE FINANCIAL POSITION OF THE COMPANY WHICH HAVE OCCURRED BETWEEN THE END OF THE FINANCIAL YEAR OF THE COMPANY TO WHICH THE FINANCIAL STATEMENTS RELATE AND THE DATE OF THE REPORT

No material changes and commitments affecting the financial position of the Company occurred between the ends of the financial year to which this financial statement relate on the date of this report.

DETAILS OF SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS IMPACTING THE GOING CONCERN STATUS AND COMPANYS OPERATION IN FUTURE

No significant and material orders were passed by the regulators or courts or tribunals which affect the going concern status and future operation of the Company.

DIRECTORS AND KEY MANAGERIAL PERSONNEL

Executive Directors and KMPs:

(i) At the Annual General Meeting (AGM) of the Company held on September 30^th 2024, the Members had re-appointed Tilok Chand Chhabra (DIN: 00167401) as director of the Company.

(ii) In accordance with the Companies Act, 2013 Shri Saurabh Chhabra, (DIN: 00488493) director of the company will retire at the forthcoming Annual General Meeting but being eligible offers themselves for reappointment

1. Independent Directors:

Cessation

Tenure of Mr. Sandeep hinger (DIN: 06885495) Smt. Divya Praveen Kothari (DIN: 06885490) ceased to be a non-executive independent director of the Company upon completion of her term of five years with effect from close of business hours on June 2024.and Mr. Deepak Karwa (DIN: ceased to be a non-executive independent director of the Company upon completion of her term of five years with effect from close of business hours on February 2025.

Appointment

The company has appointed Mr. Aishwarya Tripathi (Din:09769648) Mr. Lokesh Mundra (Din: 07012943) and Mrs. Monika Lalwani (Din: 08751122) as the Independent Directors under the Companies Act, 2013 for a term of 5 years

All Independent Directors have given declarations that they meet the criteria of independence as laid down under Section 149(6) of the Companies Act, 2013 and SEBI REGULATIONS.

In terms of the provisions of rule 8(5) (iiia) of the Companies (Accounts) Rules, 2014, the Board opines that the independent directors so appointed/re-appointed hold highest standards of integrity and possess necessary expertise and experience.

2. Other Key Managerial Persons:

The Board of Directors has appointed Mr. Dinesh Porwal as a CFO and Mr. Ashish Kumar Bagrecha as CS (ACS 34182) as required under section 203 of the Companies Act, 2013 on the recommendation of the Nomination & Remuneration Committee and designated them as the Key Managerial Personnel.

MEETINGS OF THE BOARD OF DIRECTORS

The Board of Directors of the Company met 8 times during the year on 30^th May, 2025, 31^st July, 2024, 03^rd September 2024, 30^th October, 2024, 13^th November, 2024,27^th December,2024, 12^th February,2025 and 01^st March,2025 in respect of which proper notices were given and the proceedings were properly recorded, signed and maintained in the Minutes book kept by the Company for the purpose. The intervening gap between the Meetings was within the period prescribed under the Companies Act, 2013.

Declaration by Independent Directors

In terms of the provisions of section 149 of the Act and the Listing Regulations, 2015, the independent directors on the Board of your Company as on the date of this report are Mr. Aishwarya Tripathi, Mr. Lokesh Mundra and Mrs. Monika Lalwani.

Financial Statements

The Company has received declaration pursuant to section 149(7) of the Act and regulation 25 of the Listing Regulations, 2015 from all the independent directors stating that they meet the criteria of independence as provided in section 149(6) of the Act read with regulations 16 and 25 of the Listing Regulations, 2015.

The independent directors have also confirmed compliance with the provisions of section 150 of the Act read with rule 6 of the Companies (Appointment and Qualifications of Directors) Rules, 2014, relating to inclusion of their name in the independent directors databank of the Indian Institute of Corporate Affairs.

The Board of Directors of your Company have taken on record the said declaration and confirmation submitted by the independent directors after undertaking due assessment of the veracity of the same in terms of regulation 25 of the Listing Obligations Disclosure Requirement Regulations, 2015.

In the opinion of the Board, the independent directors fulfil the conditions specified in the Act as well as the Rules made thereunder read with the Listing Regulations, 2015 and have complied with the code for independent directors prescribed in Schedule IV to the Act.

Annual evaluation by the Board:

The evaluation framework for assessing the performance of Directors comprises of the following key areas:

i. Attendance of Board Meetings and Board Committee Meetings.

ii. Quality of contribution to Board deliberations.

iii. Strategic perspectives or inputs regarding future growth of Company and its performance.

iv. Providing perspectives and feedback going beyond information provided by the management.

v. Commitment to shareholder and other stakeholder interests

The evaluation involves Self-Evaluation by the Board Member and subsequently assessment by the Board of Directors. Member of the Board not participated in the discussion of his/her evaluation.

FAMILIARIZATION PROGRAMME FOR INDEPENDENT DIRECTORS

In accordance with Regulation 25(7) of the SEBI (LODR) Regulations, 2015, the Company has regularly organised Familiarization Programme for Independent Directors. The programme aims to provide insight into the nature of the industry, the Companys business model, strategic direction, governance practices, and their roles and responsibilities.

The details of the Familiarization Programme are available on the Companys website at: https://sunrakshakk.com/ investors-handbook/.

DIRECTORS RESPONSIBILITY STATEMENT

Pursuant to the requirements of Section 134(5) of the Companies Act, 2013, it is hereby confirmed: Accounting Standards:-

While preparing the annual accounts of the company for the year ended 31^st March 2025 the applicable accounting standards had been followed along with proper explanations relating to material departures, if any.

Accounting Policies:-

The directors have selected such accounting policies and applied them consistently and reasonable and prudent judgment and estimates were made so as to give a true and fair view of the state of affairs of the company at the end of the financial year and of the profit of the company for that period

Preparation of accounts on a going concern basis:-

The Annual accounts have been prepared on a going concern basis.

Internal Financial Control:-

The directors had laid down internal financial controls to be followed by the company and such internal financial control is adequate and operating well.

Compliance: -

The directors had devised proper system to ensure compliance with the provision of all applicable laws and that such system is adequate and operating effectively.p>

COMMITTEES OF THE BOARD:

During the year, in accordance with the Companies Act, 2013, the Board has the following 4 (Four) Committees as follows:

(1) Audit Committee

(2) Nomination and Remuneration Committee

(3) Stakeholder Relationship committee

(4) Corporate Social Responsibility Committee

PARTICULARS OF CONTRACTS OR ARRANGEMENTS MADE WITH THE RELATED PARTIES

All Related Party Transactions that were entered into during the financial year ended on March 31, 2025 were on an arms length basis and in the ordinary course of business under Section 188(1) of the Act and the Listing Regulations. Details of the transactions with Related Parties are provided in the accompanying financial statements (Note no. 39 of Financial Statement) in compliance with the provision of Section 134(3)(h) of the Act.

The Policy on materiality of related party transactions and dealing with related party transactions as approved by the Board may be accessed on the Companys website under investor relations/ codes and policies tab at www.sunrakshakk.com/policies/relatedpartvtransaction/pdf

The particulars of Contracts or Arrangements made with related parties pursuant to Section 188 are furnished in Annexure- IV and attached with this report.

CODE OF CONDUCT FOR PREVENTION OF INSIDER TRADING

The Board of Directors has adopted the insider trading policy in accordance with requirement of SEBI (Prohibition of Insider Trading) Regulation, 2015 and applicable security laws. The insider trading policy of the company has lays down guidelines & procedures to be followed and disclosure will be made while dealing with shares of the company as well as the consequences of the violation. The policy has been formulated to regulate, monitor and ensure reporting of deals by employees and to maintain the highest ethical standard of dealing in company security.

The policy is available on company website, www.sunrakshakk.com/policies

DISCLOSURE OF REMUNERATION OF EMPLOYEES COVERED UNDER RULE 5(2) OF THE COMPANIES (APPOINTMENT AND REMUNERATION OF MANAGERIAL PERSONNEL) RULES. 2014:

None of the employee of your company, who was employed throughout the financial year, was in receipt of remuneration in aggregate of sixty lakh rupees or more or if employed for the part of the financial year was in receipt of remuneration of five lakh rupees or more per month.

NAMES OF THE COMPANIES WHICH HAVE BECOME OR CEASED TO BE SUBSIDIARIES. JOINT VENTURES OR ASSOCIATE COMPANIES

At the end of the financial year under review the company has one wholly-owned subsidiary by the name Sunrakshak Agro Products Private Limited headquartered at Bhilwara.

PERFORMANCE AND FINANCIAL POSITION OF THE SUBSIDIARY COMPANIES

The company has one wholly-owned subsidiary by the name Sunrakshak Agro Products Private Limited headquartered at Bhilwara.

The Companys financial performance for the financial year ended March 31, 2025:

(Amount in Lakhs)

Particulars	Yea. ended 31-Ma- 25	Yea. ended 31-IVte- 24
Revenue from Operations	33306.35	31143.03
Profit Before Tax	2074.54	1083.81
Less: Current Tax	368.63	192.57
Deferred Tax	-7.86	14.21
Income Tax earlier years	-	-
Profit For the Year	1713.77	877.04

The above financials disclosure of subsidiary pertains to whole year. However the above company has become subsidiary from 01.01.2025 and the consolidation has been done from aforesaid date only.

Secretarial Standards of ICSI

The Company has complied with the requirements prescribed under the Secretarial Standards on Meetings of the Board of Directors (SS—1) and General Meetings (SS-2).

AUDITORS Statutory Auditors

M/s O.P. DAD & CO. Chartered Accountants (Firm Registration No. 002330C), Bhilwara who were appointed as statutory auditors of the Company to hold the office from the conclusion of the 29^th annual general meeting till the conclusion of 33^rd annual general meeting to be held in the year 2028 to audit the books of the Company and submit their report. The report of the Statutory Auditors on the financial statements for the financial year 2024-25 does not contain any qualifications or adverse remarks.

Secretarial Auditors

Pursuant to the provisions of Section 204 of the Companies Act, 2013 and the rules made thereunder, the Board had appointed Anil Somoni & Associates, Practising Company Secretaries to conduct the Secretarial Audit of the Company for the Financial Year 2024-25. The Secretarial Audit Report in Form MR-3 for the year ended March 31, 2025 is annexed herewith as Annexure II to this Report. The said Report does not contain any qualification, reservation, or adverse remark.

Further, the Board, on the recommendation of the Audit Committee, has approved the appointment of Mr. Varun Kabra (M. No. 65304, COP No. 25188), Proprietor of M/s Varun Kabra & Associates, Practising Company Secretaries, as the Secretarial Auditor of the Company for a term of five consecutive years, commencing from the Financial Year 2025-26, subject to the approval of the shareholders at the ensuing Annual General Meeting, with effect from 14th August, 2025.

Internal Auditor

Pursuant to Section 138 of the Companies Act, 2013, your Directors have appointed Mr. Bal Mukund Kabra as an internal auditor of the company for the Financial Year 2024-25 and their report is reviewed by the audit committee from time to time.

Cost Auditors

Pursuant to the provisions of section 148 of the Act, the Board of Directors on the recommendation of the Audit Committee has appointed K.C. MOONDRA & Co, Cost Accountants (Firm Registration No.101814) as the cost auditor of the Company for the financial year ending on 31 March 2026 and have recommended their remuneration to the members for ratification at the ensuing AGM. Accordingly, a resolution seeking members ratification for the remuneration payable to the cost auditor forms part of the Notice of the ensuing AGM.

The cost auditor has furnished the eligibility certificate along with his consent to such appointment in terms of the relevant provisions of the Act read with Rules framed thereunder. The Audit Committee has also received a certificate from the cost auditor certifying their independence and arms length relationship with the Company.

As per the provisions of section 148 of the Act read with the Companies (Cost Records and Audit) Rules, 2014, the Company is required to maintain cost records and accordingly, such accounts and records are maintained.

AUDITORS REPORT

There is no qualification, reservation or adverse remarks or disclaimer made by the auditors in their report. AUDITORS CERTIFICATE ON CORPORATE GOVERNANCE

In compliance with the provisions of Regulation 34(3) read with Schedule V of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Auditors Certificate on Corporate Governance for the Financial Year 2024-25 is annexed to this Boards Report. The said Certificate does not contain any qualification, reservation, adverse remark, or disclaimer.

CORPORATE SOCIAL RESPONSIBILITY

As per the provisions of Section 135 of the Companies Act, 2013, read with rules framed there under, every company including its holding or subsidiary and a foreign company, which fulfills the criteria specified in sub-section (1) of section 135 of the Act shall comply with the provisions of Section 135 of the Act and its rules.

CORPORATE SOCIAL RESPONSIBILITY INITIATIVES

Your Company is committed to make a positive contribution to communities where it operates. Pursuant to Section 135 of the Companies Act, 2013, the Company constituted CSR committee and formulated CSR Policy as guiding principle for undertaking CSR activities. The Companys vision on CSR is that the Company being a responsible Corporate Citizen would continue to make a serious endeavour for improvement in quality of life and betterment of society through its CSR related initiatives

During the current year, the Company has to spend Rs. 15.68 Lacs for CSR expenditure but company had spent Rs. 16.71 Lacs towards CSR activities during the financial year 2024-25 under Schedule VII of the Companies Act, 2013 and CSR policy adopted by the Company. The disclosures of CSR activities pursuant to Section 134(3) of the Companies Act, 2013 read with Rule 8 of Companies (Corporate Social Responsibility) Rules, 2014 is annexed hereto and form part of this report as Annexure - II.

*The company had spent an amount of RS. 15.00 Lacs during the years towards certain programs of Social Welfare under the pretext that the same are covered under the CSR Provisions. Later after the FY end after regular follow up, the management found that although the amount was paid towards social welfare, however the same cannot be classified as eligible expense under CSR Provision. Hence, as management became aware of the same after FY end, so company had transfer Rs. 14,39,000 to Funds eligible under Schedule VII Viz PM Care fund, PM relief fund etc. The company has been very regular in compliance to CSR Provisions otherwise and this shortfall has been there due to technical reasons although the amount so spent has been used for social causes only.

LISTING AGREEMENT

The Security & Exchange Board of India (SEBI) on September 2, 2015 issued (Listing Obligation & Disclosure Requirement) Regulation, 2015 with the aim to consolidate & streamline the provision of listing agreement for different segment of capital market to ensure better enforceability the said regulations were effective from December, 1, 2015 accordingly all listed entity were required to

enter into the listing agreement within six months from the effective date. The company entered into listing agreement with BSE Limited during August, 2015.

VIGIL MECHANISM

The Company has a vigil mechanism named vigil mechanism/whistle blower Policy to deal with instance of fraud and mismanagement, if any. The details of the Vigil Mechanism Policy are explained in the Corporate Governance Report as Annexure IV.

Annual Secretarial Compliance Report

As mandated under Regulation 24A of the SEBI Listing Regulations, the Company shall obtain an Annual Secretarial Compliance Report from M/s. Anil Somani and Associates, Company Secretaries, for the financial year 2024-25.

This report will certify compliance with all applicable SEBI Regulations and circulars/guidelines issued thereunder and has been filed with the Stock Exchanges and also made available on the website of the Company at https://sunrakshakk.com/

RISK MANAGEMENT POLICY

Risk management is the identification, assessment and taking pro-active measures to face the impact of various risks. Risks may arise from uncertainty in financial markets, project failures, legal liabilities, credit risk, accidents, natural causes and disasters etc. The Company has adopted appropriate procedure and policies to safeguard the company against business and other risk to mitigate its impact to the extent possible. The Risk management plans & policies are periodically monitored, reviewed and evaluated and updated from time to time.

ANNEXURE -I

PARTICULARS OF LOANS. GUARANTEES OR INVESTMENTS MADE UNDER SECTION 186 OF THE COMPANIES ACT. 2013

Details of Loans

SL No Date of making loan	Details	Purpose for which the of Borrower Amount loan is to be utilized by the recipient	Time period for which it is given	Date of BR	Date of SR (if reqd)	Rate of Interest Security
Nil	Nil	Nil	Nil	Nil	Nil	Nil

Details of Investments: -

Date of Details SL No investment Investee of Amount	Purpose for which the proceeds from investment is J , Date of BR proposed to be utilized by the recipient	Date of SR (if Expected rat reqd) return
(in Crores)
Sunrakshak Agro 1 01.01.2025 Products Private 24.72	Expanding the Business by making investee company as Wholly-owned Subsidiary and thereby ^ ^ 2024 making strategic entry into FMCG & FMCG		Nil

Details of Guarantee / Security Provided: Nil

		Purpose for which the
„ Date of providing SL No , secunty/guarantee	Details of recipient	security/guarantee is Amount , , Date of BR proposed to be utilized by the recipient	Date of SR _ , r , Commission (if any)
Nil	Nil	Nil	Nil

INTERNAL CONTROL SYSTEMS

The Companys internal control systems are adequate and commensurate with the nature and size of the Company and it ensures:

• Timely and accurate financial reporting in accordance with applicable accounting standards.

• Optimum utilization, efficient monitoring, timely maintenance and safety of its assets.

• Compliance with applicable laws, regulations and management policies.

HUMAN RESOURCES AND INDUSTRIAL RELATIONS

The Company is pleased to report that during the year under reporting, the industrial relations were cordial.

CONSERVATION OF ENERGY. TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE EARNINGS AND OUTGO

Information in accordance with the provisions of Section 134 read with the Companies (Accounts) Rules, 2014 regarding conservation of energy, and technology absorption apply to your Company.

FOREIGN EXCHANGE EARNINGS & OUTGO

Value of Imports : Rs. 83,37,089.00

Expenditure in Foreign Currency 91,740.00 EURO

Value of Imported Raw Material : NIL

Foreign Exchange Earnings during the year: NIL

DISCLOSURES UNDER SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION. PROHIBITION & REDRESSAL) ACT. 2013

There was no case filled during the year, under the sexual harassment of women at workplace (Prevention, Prohibition & Redressal) Act, 2013. Further Company ensures that there is a healthy and safe atmosphere for every women employee at the workplace and made the necessary policies for safe and secure environment for women employee.

MATERNITY BENEFIT:

There was no eligible employee for the company to give maternity benefit.

INDUSTRIAL RELATION

Industrial relation remained cordial and peaceful during the year. Your Directors wish to place on record the appreciation for the devoted services rendered by the workers, staff and executives of the Company at all levels which have very much contributed to the efficient management of the Companys affairs and assistance.

CORPORATE GOVERNANCE

Pursuant to Regulation 27 of the SEBI (LODR) 2015 with the stock exchanges, Corporate Governance Report and Auditors Certificate regarding compliance of conditions of Corporate Governance are made a part of the annual Report.

MANAGEMENT DISCUSSION & ANALYSIS REPORT

Pursuant to Clause 49(IV) (i) of the Listing Agreement: As part of the directors report or as an addition thereto, a Managements Discussion and Analysis Report for the year is presented in a separate section forming part of the Annual Report.

ANNUAL RETURN

Pursuant to the provisions of Section 92(3) of the Companies Act, 2013 read with the Companies (Management and Administration) Rules, 2014, the Annual Return of the Company for the financial year 2024-25, in the prescribed format, is available for inspection and can be accessed on the Companys website at: https://sunrakshakk.com/ investors-handbook/.

ACKNOWLEDGEMENT

The Directors would like to express their grateful appreciation for the assistance and co-operation received from customers, vendors, stakeholders, Central and State government Authorities and other business associates and bankers of the Company. Your directors take this opportunity to thank all the employees for rendering high quality service to every constituent of the Companys customers. The employees have worked on principles of honesty, integrity, fair play and this has helped to ensure a sustained excellence in performance. Finally, Directors would like to convey their gratitude to the members and look forward to their continued support.