Aeonx Digital Technology Ltd Directors Report

The Members,

Aeonx Digital Technology Limited

Your Directors are pleased to present their 34 th Annual Report together with the Audited Financial Statements of your Company for the year ended 31 st March, 2026.

FINANCIAL RESULTS

The following figures summaries the financial performance of your Company during the year under review:

(Rs in Lakhs)

Particulars	Standalone		Consolidated
	2025-26	2024-25	2025-26	2024-25
Income from Operations	5174.97	2490.61	5931.11	3480.81
Other Income	437.50	458.99	473.12	503.25
Total Income	5612.47	2949.60	6404.23	3984.06
Less : Total Expenditure	5452.87	2455.29	6208.87	3306.10
Profit/(Loss) before Interest, Depreciation and Tax	159.60	494.31	195.36	677.96
Less : Finance Cost	18.47	8.10	18.47	10.96
Profit/(Loss) before Depreciation and Tax	141.12	486.20	176.89	667.00
Less : Depreciation	171.45	39.70	171.45	90.01
Profit/(Loss)before Tax	(30.33)	446.51	5.44	577.00
Less: Exceptional Items	79.03	-	79.03	-
Profit/(Loss)before Tax after Exceptional Items	(109.35)	446.51	(73.59)	577.00
Less : Tax Expenses
Current Tax	26.22	106.50	30.00	134.00
Deferred Tax	(42.62)	3.54	(41.68)	21.74
Tax adjustment earlier year	(1.14)	27.66	0.40	16.65
Profit/(Loss)for the year	(91.81)	308.81	(62.31)	404.61
Add: Other Comprehensive Income
i. Re-measurement gain/(loss) on the Defined Benefit Plans	(2.88)	(2.43)	(2.88)	(2.43)
ii. Income tax on (I) above	(1.24)	0.61	(1.24)	0.61
Total Comprehensive Income for the year	(95.93)	306.98	(66.43)	402.79

OVERVIEW OF THE FINANCIAL PERFORMANCE

Standalone Financial Performance: During the financial year 2025-26, the Company witnessed an increase in its standalone operations. Revenue from operations increased to Rs. 5,174.97 Lakhs, compared to Rs. 2,490.61 Lakhs recorded in the previous year. Other income stood at Rs. 437.50 Lakhs as against Rs. 458.99 Lakhs in FY 2024-25. After accounting for tax expenses, the Company reported a net loss ofRs. 91.81 Lakhs for FY2025-26.

Consolidated Financial Performance: On a consolidated basis, the Company recorded total revenue of Rs. 6,404.23 Lakhs during FY 2025-26, compared to Rs. 3,984.06 Lakhs in the previous year. Total expenses stood at Rs. 6,398.79 Lakhs. Consequently, the Company reported a profit before tax and exceptional item of Rs. 5.44 Lakhs. After accounting for tax expenses, the consolidated net loss stood at Rs. 62.31 Lakhs for FY 2025-26.

DIVIDEND

The Board of Directors does not recommend any Dividend for the Financial Year 2025-26 considering the losses during the year.

The Company has its Dividend Distribution Policy which has been approved by the Board of Directors. The said policy is uploaded on the website ofthe Company at www.aeonx.digital.

TRANSFER TO GENERAL RESERVES

Your Directors do not propose transfer of any sum to the general reserves.

SHARE CAPITAL

During the financial year 2025-26, there is no change in the authorized, issued, subscribed and paid-up share capital of the Company. As on 31 st March, 2026, the Company is having authorized share capital of Rs.7,00,00,000/- comprising of 50,00,000 equity shares of Rs 10/- each and 20,00,000 11% preference shares of Rs 10/- each.

The issued, subscribed and paid-up equity share capital of the Company as on 31 st March, 2026 is Rs. 4,60,03,430/- comprising of 46,00,343 equity shares of Rs. 10/- each.

During the year, the Company has not issued shares with differential rights as to dividend, voting or otherwise or bought back any of its securities. The Company has granted 46,000 Employee Stock Option under Aeonx Digital Technology Employee Stock Option Plan 2024 (ESOP 2024) as on 31 st March, 2026.

Subsequent to the year, your Company has allotted the 34,500 Equity Shares to an employee of the Company on 12 th August, 2026 upon exercise of an equal number of stock options vested in him pursuant to the ESOP 2024 Scheme of the Company.

Pursuant to the aforesaid allotment the issued, subscribed and paid-up equity share capital of the Company as on the date of Report is Rs. 4,63,48,430/- comprising of46,34,843 equity shares of Rs. 10/- each.

HOLDING COMPANY

Aura Alkalies and Chemicals Private Limited continues to be Holding Company of the Company by holding 25,18,632 Equity Shares of the Company i.e. 54.75%, at the end of the financial year 31 st March, 2026. Additionally, the holding of Aura Alkalies and Chemicals Private Limited is 54.34% as on the date ofthis Report.

DISCLOSURE RELATED TO SUBSIDIARY / JOINT VENTURE / ASSOCIATE COMPANY Business Performance & overview of principal Subsidiaries of the Company:

a. Aeonx Digital Solutions Private Limited, Wholly Owned Subsidiary.

The Companys revenue in FY 2025-26 stood at Rs. 1,486.76 lakhs and those total expenses stood at Rs. 1451.00 lakhs which resulted in the Profit After Tax of Rs. 6.26 Lakhs.

b. Your Company is in process of incorporation of wholly owned subsidiary in United Arab Emirates.

LJI&TAL

Moreover, your Company does not have any Associate or Joint Venture Companies within the meaning of Section 2(6) ofthe Act.

Pursuant to provisions of Section 129(3) of the Act, a statement containing salient features of the financial statements of the Companys subsidiary in Form AOC-1 is attached to the financial statements ofthe Company.

Further, pursuant to the provisions of Section 136 of the Act, the audited standalone and consolidated financial statements and other relevant documents and audited accounts of the said subsidiary company, is available on the website of the Company at www.aeonx.digital.

Material Subsidiaries:

As required under Regulations 16(1)(c) and 46 of the SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015 (Listing Regulations), the Board of Directors have approved the Policy for determining Material Subsidiaries. The details of the Policy are available on the Companys website at www.aeonx.digital.

CONSOLIDATED FINANCIAL STATEMENTS:

Pursuant to the provisions of Section 129(3) of the Companies Act, 2013, the Consolidated Financial Statements of the Company and its subsidiaries, have been prepared in accordance with the Indian Accounting Standards, which forms part of this Annual Report. Further, pursuant to the provisions of the said section, a statement containing salient features ofthe Financial Statements of the Companys subsidiaries (in Form AOC-1) is given in this Annual Report.

In accordance with Section 136 of the Companies Act, 2013, the Audited Financial Statements including Consolidated Financial Statements, Financial Statements of subsidiaries and all other documents required to be attached to this Report have been uploaded on the website ofthe Company at www.aeonx.digital.

SIGNIFICANT EVENTS DURING THE FY 2025-26 AND TILL THE DATE OF REPORT

a) ISSUE AND ALLOTMENT OF CONVERTIBLE WARRANTS TO M/S AURA ALKALIES AND CHEMICALS

PRIVATE LIMITED ON PREFERNTIAL BASIS:

During the year, the Company has issued and allotted 2,41,000 Convertible Warrants @ Rs. 162.85 per Warrant, Convertible into Equity Shares of Rs. 10 each to M/s Aura Alkalies and Chemicals Private Limited on 15 th September, 2025. The said warrants were issued with an option to convert it to equity.

Brief Particulars of the issue are given below:

Name of Security	Convertible Warrants
Date of Allotment	15 th September, 2025
Number of warrants	2,41,000
Method of allotment	Preferential Issue
Name of Allottee	Aura Alkalies and Chemicals Private Limited
Issue Price	Rs. 162.85 (Rupees One Hundred Sixty Two and Eighty Five paisa) per warrant
Maturity Date	Any time after the date of allotment but on or before the expiry of 18 (eighteen) months
Amount raised	25% of the consideration has been collected upfront from the holders of the warrants
Terms and conditions	- Subject to lock- in as per SEBI Regulations.
	- Warrants shall not be sold, transferred, hypothecated or encumbered in any manner during the period of lock-in provided under SEBI (ICDR).
	- Warrants shall be issued only in dematerialized form.
	- In case Warrant Holder do not exercise Warrants within the Warrant Exercise Period, the Warrants shall lapse and the amount paid shall stand forfeited by the Company
	- The Warrants by itself until converted into Equity Shares, do not give to the Warrant Holder any special voting rights in the Company in respect of such Warrants.

b) GRANTS AND EXERCISE UNDER EMPLOYEE STOCK OPTION PLAN

The Company, with the objective of rewarding its employees for their association with the Company and their performance, as well as attracting, retaining, and rewarding talent to contribute to the growth and profitability of the Company, formulated the AeonX Digital Technology Employee Stock Option Plan 2024 (ESOP 2024) for the grant of a maximum of2,30,000 Stock Options to the eligible employees ofthe Company.

During the Financial Year under review, the Company granted 34,500 Stock Options to an eligible employee ofthe Company. As on 31 st March, 2026, a total of 46,000 Stock Options have been granted under ESOP 2024 out of the total pool size of2,30,000 Stock Options. Subsequent to the year, 34,500 Stock Options out of the aforesaid granted options were exercised, pursuant to which 34,500 Equity Shares were allotted to the eligible employee ofthe Company.

In compliance with Regulation 13 of the Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 (SBEB & SE Regulations), a certificate from the Secretarial Auditor of the Company confirming the implementation of ESOP 2024 forms part of this Report as Annexure A.

Pursuant to Regulation 14 of the Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, read with SEBI Circular No. CIR/CFD/POLICYCELL/2/2015 dated 16 th June, 2015 and Rule 12(9) of the Companies (Share Capital and Debentures) Rules, 2014, the details of ESOP 2024 are available on the website of the Company at www.aeonx.digital .

DIRECTORS & KEY MANAGERIAL PERSONNEL:

The composition of the Board of Directors of the Company as on 31 st March 2026 is as below.

Sr. No.	Name of Director	Designation	DIN
1	Mr. Manan Shah	Non-Executive Director	06378095
2	Mr. Ketan Shrimankar	Non-Executive, Independent Director	00452468
3	Mr. Viraj Mehta	Non-Executive, Independent Director	09226350
4	Mrs. Akhila Agnihotri Samdaria	Non-Executive, Independent Director	07028159

a) Retirement by Rotation:

In accordance with the provisions of Section 152 of the Companies Act, 2013 and the Articles of Association of your Company, Mr. Manan Shah (DIN-06378095), retires by rotation at the ensuing Annual General Meeting and being eligible has offered himself for re-appointment.

The details as required under the provisions ofthe Companies Act and Listing Regulations are provided in the Notice convening the ensuing Annual General Meeting wherever required.

b) Declaration by Independent Directors:

0 The Company has received declarations from all the Independent Directors of the Company confirming that they meet the criteria of independence as prescribed under the provisions of section 149(6) of the Companies Act, 2013 read with schedules & rules issued thereunder as well as regulation 16 of the Listing Regulations (including any statutory modification(s) or reenactments) thereof for the time being in force). The same shall be available for inspection upon request by Shareholders.

0 The Independent Directors have complied with the Code for Independent Directors prescribed in Schedule IV to the Act.

c) Re-appointment of Mr. Ketan Shrimankar, Non-Executive, Independent Director:

Mr. Ketan Shrimankar (DIN : 00452468) was appointed as a Non-Executive, Independent Director w.e.f 10 th August, 2021 for the term of five consecutive years. Mr. Ketan Shrimankar, being eligible for re-appointment as an Independent Director, had consented to his re-appointment for a second term oftwo consecutive years. Accordingly, in terms of the provisions of Sections 149, 152 read

with Schedule IV and any other applicable provisions, if any, of the Companies Act, 2013 and applicable provisions of Securities and Exchange Board of India (Listing Obligation & Disclosures Requirements) Regulation, 2015 (Listing Regulations), and based on the performance evaluation and recommendation of Nomination and Remuneration Committee, it was proposed to re-appoint Mr. Ketan Shrimankar as a Non-Executive, Independent Director for a further term of two consecutive years w.e.f. 10 th August, 2026

Further, his appointment was duly approved by shareholders by passing a Special Resolution by way of Postal Ballot on 20 th July, 2026 the result of the same was duly declared on the same day itself.

d) Completion of second term of Mr. Shekhar Shetty as Independent Directors:

During the year, the second term of Mr. Shekhar Shetty as an Independent Director ended on 17

e) Appointment of Mrs. Akhila Agnihotri Samdaria as Non-Executive, Independent Director:

The Board of Directors, on the recommendation of Nomination and Remuneration Committee, at its meeting held on 10 th February, 2025, appointed Mrs. Akhila Agnihotri Samdaria (DIN: 07028159) as an Additional Director in the capacity of Independent Director for a term of five consecutive years, subject to the approval of the Shareholders of the Company.

Further, her appointment was duly approved by the shareholders by passing a Special Resolution by way of Postal Ballot on 08 th May, 2025 the result of the same was duly declared on the same day itself.

f) Non-Executive Directors

The Non-Executive Directors were not paid any remuneration other than the sitting fees and reimbursement of expenses incurred by them for the purpose of attending meetings of the Company.

g) Boards opinion regarding Integrity, Expertise and Experience (including the proficiency) of the Independent Directors appointed during the year:

The Board is of the opinion that the Independent Directors appointed during the year under review are person(s) of integrity and possess core skills/expertise/competencies (including the proficiency) as identified by the Board of Directors as required in the context of Companys business(es) and sector(s) for the Company to function effectively.

h) Key Managerial Personnel (KMP)

In terms of the provisions of Section 2(51) and Section 203 of the Companies Act, the following were the KMPs of the Company as on 31 st March, 2026:

a) Mr. Deepak Bhardwaj - Chief Executive Officer

b) Mr. Krupal Upadhyay - Company Secretary & Compliance Officer

c) Mr. Jitesh Rupani - Chief Financial Officer

Mr. Mahendra Rane, Chief Financial Officer of the Company had resigned from his office w.e.f 30 th September, 2025, due to personal reasons and pursuing other avenues. Mr. Krupal Upadhyay, Company Secretary & Compliance Officer of the Company had resigned from his office w.e.f 26 th May, 2026, for better career prospects. The Board takes this opportunity to acknowledge their services and places on record its appreciation for the contribution made by them during their tenure.

Thereafter, Mr Jitesh Rupani was appointed as Chief Financial Officer of the Company w.e.f 29 th December, 2025 and Ms. Shruhita Rane was appointed as Company Secretary & Compliance Officer of the Company w.e.f 01 st June, 2026.

NUMBER OF MEETINGS OF THE BOARD

The Board of Directors of the Company met six times during the financial year 2025-26 viz. on 28 th May, 2025, 07 th August, 2025, 15 th September, 2025, 11 th November, 2025, 29 th December, 2025 and 4 th February, 2026. The details of attendance of respective directors are given in the Corporate Governance Report. The intervening gap between the two meetings was within the period prescribed under the Companies Act and Regulation 17 ofthe Listing Regulations.

BOARD COMMITTEES

As per the applicable provisions of the Act and the Listing Regulations, the Company has formed the following statutory committees.

1. Audit Committee

2. Nomination and Remuneration Committee

3. Stakeholders Relationship Committee.

Detailed information of all the Committees and relevant information for the year under review are set out in the Corporate Governance Report.

NOMINATION AND REMUNERATION POLICY

Pursuant to the provisions of the Act and the Part D of Schedule II of Listing Regulations, the Company has formed and implemented Nomination and Remuneration Policy and the same is available on the Companys website at www.aeonx.digital.

FAMILIARISATION PROGRAMME FOR INDEPENDENT DIRECTORS

The familiarization programme seeks to update the Directors on the roles, responsibilities, rights and duties under the Act and other statutes.

The Companys familiarization programme for Independent Directors is posted on the Companys website at www.aeonx.digital. BOARD EVALUATION

Pursuant to the provisions ofthe Act and the Listing Regulations, annual performance evaluation of the Board, its Committee and of individual Directors has been made.

The manner, in which the evaluation has been carried out, forms part ofthe Corporate Governance Report.

DIRECTORS RESPONSIBILITY STATEMENT

Pursuant to Section 134(3)(c) read with Section 134(5) of the Act, your Companys Directors, based on the representations received from the management, confirm that:

a. the applicable Accounting Standards have been followed in the preparation of the annual accounts along with the proper explanation relating to material departures, if any;

b. they have selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and prudent 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 ofthe loss ofthe Company for that period;

c. they have taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of this Act for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities;

d. they have prepared the annual accounts on a going concern basis;

e. they have laid down internal financial controls to be followed by the Company and that such internal financial controls are adequate and were operating effectively; and

f. they have devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate and operating effectively.

PARTICULARS OF EMPLOYEES

Information as per Section 197 of the Act read with the Rule 5 of Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 as amended from time to time, forms part ofthis report as Annexure B .

Considering the provisions to section 136 of the Companies Act, 2013, the Annual Report, excluding the statement required to be given under rule 5(2) and 5(3) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, is being sent to the shareholders of the Company and others entitled thereto. The aforesaid statement is available for inspection of members at the registered office of the Company during working hours up to the date of Annual General Meeting and shall be made available to any shareholder on request. Members seeking to inspect such documents can send an email to secretarial@aeonx.digital.

AUDITORS

Statutory Auditors and Auditors Report

The Board, on the recommendation of the Audit Committee and subject to the approval of the shareholders, approved appointment of M/s R. A. Kuvadia & Co., (Firm Registration Number: 105487W) as the Statutory Auditors of the Company for a period of 5 (five) years from the conclusion of the 30 th AGM till the conclusion of the 35 th AGM to be held in the year 2027 at such remuneration, as may be mutually agreed between the Board of Directors of the Company and the Auditors.

The Audit Report for FY 2025-26 contains no qualifications, reservations, adverse remarks or disclaimers made by the Statutory Auditor in their Audit Report. The Notes to the financial statements referred in the Auditors Report are self-explanatory and therefore do not call for any comments under Section 134 of the Companies Act, 2013. The Auditors Report is enclosed with the financial statements in the Annual Report.

Cost Auditors and Cost Audit Report

The provision of the Section 148 read with Rule 4(2) of the Companies (Cost Records and Audit) Rules, 2014, inter alia, states that the Company shall get its cost records audited if the overall annual turnover ofthe company from all its products and services during the immediately preceding financial year exceeds Rs. 100 Crores.

Since the Companys overall annual turnover, during the immediately preceding financial year, does not exceeds Rs. 100 Crores, it is not required to appoint the Cost Auditors.

Secretarial Auditors and Secretarial Audit Report

Pursuant to the provisions of Section 204 of the Companies Act, 2013 read with Rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014, your Company had engaged the services of M/s. Jay Mehta & Associates, Company Secretary in Practice to undertake the Secretarial Audit of the Company for the term of 5 consecutive years commencing from FY 2025 - 26 till FY 2029 - 30.

The Secretarial Audit Report in Form MR - 3 for the Financial Year ended 31 st March, 2026 is annexed with this report as Annexure - C.

Compnays Reply to the Secretarial Auditors Observations.

With respect to the Secretarial Auditors observation on non- transfer of underlying equity shares for the unpaid / unclaimed dividend for FY 2017-18, which remained unpaid / unclaimed till FY 2024-25, to the IEPF Authority, the Board clarifies that the transfer was delayed due to certain technical issues encountered during reconciliation of the requisite records. However, the Company is in process of transferring the said shares to the IEPF Authority.

Secretarial Audit Report of Material Subsidiaries

M/s. Jay Mehta & Associates, Company Secretaries were re-appointed as secretarial auditors to conduct the secretarial audit of Aeonx Digital Solution Private Limited (Material Subsidiary) for the Financial Year 2025-26.

The Secretarial Audit Report of Aeonx Digital Solutions Private Limited in Form MR-3 is annexed to this report as Annexure D.

Internal Auditors and Internal Audit Report

M/s. N.P. Patwa & Co, Chartered Accountants, were re-appointed as an Internal Auditors of the Company for the Financial Year 2025-26. The Audit Committee reviews the findings made by the Internal Auditors in their Report on quarterly basis and makes necessary recommendations to the management.

REPORTING OF FRAUDS

During the year under review, the Statutory Auditors have not reported any instances of frauds committed in the Company by its Officers or Employees, to the Audit Committee / Central Government under Section 143(12) of the Act, read with Rule 13 of the Companies (Audit and Auditors) Rules, 2014.

VIGIL MECHANISM/ WHISTLE BLOWER POLICY

In accordance with the provisions of Section 177(9) of the Act read with Regulation 22 of Listing Regulations, the Company has formulated and adopted vigil mechanism / Whistle Blower policy to enable the Directors and employees to report about unethical behavior and instances of fraud or mismanagement, if any. The mechanism provides for adequate safeguards against victimization of employees and Directors to avail of the mechanism and also provide for direct access to the Chairman of the Audit Committee in exceptional cases.

The policy can be accessed at the website of the Company at www.aeonx.digital.

During the year under review, no compliant has been received under the Whistle Blower Policy (Vigil Mechanism). SECRETARIAL STANDARDS:

The Company has complied with the Secretarial Standards issued by the Institute of Company Secretaries of India on:

1. Meetings ofthe Board of Directors

2. General Meetings

3. Reports ofthe Board ofDirectors

PARTICULARS OF LOANS, GUARANTEES AND INVESTMENTS

Particulars of loans, guarantees and investments covered under Section 186 of the Companies Act, 2013 forms part of the notes to the financial statements provided in this annual report.

RELATED PARTY TRANSACTIONS

The Company has formulated a policy on Related Party Transactions for the purpose of identification and monitoring of such transactions. The said policy on Related Party Transactions as approved by the Board is uploaded on the Companys website at www.aeonx.digital .

During the year under review, all the transactions entered pursuant to the contracts and arrangements with related parties under Section 188 (1) of the Companies Act, 2013, were on arms length basis and in the ordinary course of business. Further, no Material Related Party Transactions, as per the materiality threshold mentioned under Section 188 of Companies Act, 2013, were entered during the year by the Company. Accordingly, the disclosure of RPTs as required under Section 134(3)(h) of the Companies Act, in Form AOC-2 is not applicable

However, the details relating to Related Party Transaction is provided in the Note No. 35B of Standalone Financial Statements. RISK MANAGEMENT POLICY

Your Company recognizes that risk is an integral part of business and is committed to managing the risks in a proactive and efficient manner. In line with corporate best practices, the Company assesses the risks in the internal and external environment which will monitor, evaluate and execute all mitigation actions in this regards and takes all measures necessary to effectively deal with incidences of risk. Adequate risk management framework capable of addressing the risks is in place.

CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE EARNINGS AND OUTGO:

The particulars relating to conservation of energy, technology absorption, foreign exchange earnings and outgo, as required to be disclosed under the Companies Act, 2013, are provided in Annexure - E to this Report.

ANNUAL RETURN

In accordance with the provisions of section 92(3) of the Act, the copy of Annual Return of the Company is available on its website http://www.aeonx.digital .

CORPORATE GOVERNANCE AND MANAGEMENT DISCUSSION AND ANALYSIS REPORT:

A report on Corporate Governance along with the auditors certificate regarding its compliance and Management Discussion and Analysis Report as stipulated under Regulation 34 of the Listing Regulations are set out separately which forms part of this Report.

MATERIAL CHANGES AND COMMITMENTS, IF ANY, AFFECTING THE FINANCIAL POSITION OF THE COMPANY WHICH HAVE OCCURRED BETWEEN THE END OF THE FINANCIAL YEAR TILL THE DATE OF THE REPORT

Except as stated in this Report, there have been no material changes and commitments which have occurred between the end of financial year till the date ofthis report affecting the financial position ofthe Company.

PUBLIC DEPOSITS

The Company has not accepted any deposit, within the meaning of Section 73 and 74 of the Act, read with the Companies (Acceptance of Deposits) Rules, 2014 during the year.

SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS

There is no significant and material order passed by any regulators, courts or tribunals during the FY2025-26.

DEMAT SUSPENSE ACCOUNT / UNCLAIMED SUSPENSE ACCOUNT:

The Company does not have Demat Suspense Account / Unclaimed Suspense Account. Accordingly, the disclosure required to be made as per Schedule V (F) of Listing Regulations is not applicable.

TRANSFER OF UNCLAIMED SHARES TO IEPF ACCOUNT

A) Transfer of shares

Pursuant to the provisions of Sections 124 and 125 of the Companies Act, 2013 (the Act) read with the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 (IEPF Rules), any dividend remaining unclaimed or unpaid for a period of seven years from the date of its transfer to the Companys Unpaid Dividend Account is required to be transferred to the Investor Education and Protection Fund (IEPF) Authority.

Further, in terms of the aforesaid provisions, all shares in respect of which dividend has remained unclaimed for seven consecutive years or more from the date of transfer to the Unpaid Dividend Account are also mandatorily required to be transferred to the IEPF Authority. However, this requirement shall not apply to shares in respect of which there is a specific order of a Court, Tribunal, or any Statutory Authority restraining such transfer.

In the interest of the Members, the Company sends periodical reminders to the Members to claim their dividends in order to avoid transfer of dividends/shares to IEPF Authority. Notices in this regard are also published in the newspapers and the details of unclaimed dividends and Members whose shares are liable to be transferred to the IEPF Authority, are uploaded on the Companys website www.aeonx.digital.

During the financial under review, in accordance with applicable provisions, the Company transferred unclaimed dividends and corresponding shares to IEPF, as detailed below:

As on 31 st March, 2026, a total of 85,386 Equity Shares of the Company were lying in the Demat A/c ofthe IEPF Authority.

The shareholders have an option to claim their shares and / or amount of dividend transferred to IEPF, in the prescribed form available on www.mca.gov.in. Members are requested to note that no claims shall lie against the Company in respect of the dividends and/or shares transferred to IEPF.

The Company has initiated necessary action for transfer of shares in respect of which dividend has not been paid or claimed by the members consecutively since FY 2017-18 & FY 2018-19.

The voting rights on shares transferred to the IEPF Authority shall remain frozen until the rightful owner claims the shares. Any further dividend received on such shares shall be credited to the IEPF Fund.

The details of the concerned Members including their folio number or DP ID - Client ID and the number of shares, transferred to the Demat Account of IEPF are available on the Companys website at www.aeonx.digital.

B) Claim from IEPF Authority

Members or their legal heir, as the case may be, can claim the unclaimed dividend amount and / or shares transferred to IEPF by making an online application to the IEPF Authority through Form IEPF-5 available on the website of the Authority www.iepf.gov.in and in the manner specified under IEPF Rules

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

In accordance with the provisions of the Sexual Harassment of Women at the Workplace (Prevention, Prohibition and Redressal) Act, 2013, the Company has put in place a Policy on Prevention of Sexual Harassment at Workplace, which provides for protection against sexual harassment of women employees at workplace and for prevention and redressal of such complaints.

The Company has constituted Internal Complaints Committee (ICC) and has 5 members in the ICC.

Disclosure for complaints received / disposed ofby ICC for FY2025-26:

a. number of complaints filed during the financial year	: Nil
b. number of complaints disposed of during the financial year	: Nil
c. number of complaints pending as on end ofthe financial year	: Nil

PENDING APPLICATION OR PROCEEDING UNDER THE INSOVENCYAND BANKRUPTCY CODE, 2016

There is no application made or proceeding pending under the Insolvency and Bankruptcy Code, 2016 (31 of 2016) during the year against the Company as at the end ofthe financial year.

COMPLIANCE WITH THE PROVISIONS OF MATERNITY BENEFIT ACT, 1961

The Company has complied with the provisions of Maternity Benefit Act, 1961 during the year.

DETAILS OF SETTELEMENT WITH THE BANKS OR FINANCIAL INSTITUTION There is no one time settlement with the Banks or Financial Institutions for the FY 2025-2026.

ACKNOWLEDGMENT

The Board take this opportunity to express and place on record their appreciation for the continued support, cooperation, trust and assistance extended by shareholders, employees, customers, principals, vendors, agents, bankers, financial institutions, suppliers, distributors and other stakeholders ofthe Company.

For and on behalf of the Board

	Sd/-	Sd/-
	MANAN SHAH	KETAN SHRIMANKAR
Place: Mumbai	DIRECTOR	DIRECTOR
Date: 12.08.2026 E & OE regretted	(DIN: 06378095)	(DIN: 00452468)