AKG Exim Ltd Directors Report

Dear Members of
AKG EXIM LIMITED

Your Directors are pleased to present the 20th Annual Report together with the Audited Financial Statements
of the Company for the financial year ended 31 st March, 2025.

FINANCIAL HIGHLIGHTS:

The Financial highlights for the year under review are given below: -

Particulars	Consolidated (Rs. in Lakhs)		Standalone (Rs. In Lakhs)
	For the year ended 31st March, 2024	For the year ended 31st March, 2025	For the year ended 31st March, 2024	For the year ended 31st March, 2025
Total Income	18,440.76	13,297.48	10,430.75	6,983.72
Total Expenses	18,243.21	13,190.89	10,278.56	6,913.75
Profit before Exceptional and Extraordinary Item	197.55	106.59	152.19	69.97
Prior Period Items	-	-	-	-
Profit Before Tax	197.55	106.59	152.19	69.97
Tax Expense:
Current Tax	42.34	18.19	42.34	18.19
Deferred Tax	1.97	2.58	1.97	2.58
Taxes of Earlier Years	-		-
Profit After tax	153.24	85.82	107.88	49.20

YEAR UNDER REVIEW:

On Standalone basis for the year 2024-25, your Company has achieved a Net Profit after tax of Rs. 49.20 Lacs
as against Rs. 107.88 Lacs in the year 2023-24. The total turnover including other income for the year 2024-25
stood at Rs. 6983.72 Lacs as compared to Rs. 10430.75 Lacs for the year 2023-24.

Your Company has achieved a consolidated turnover of Rs. 1 3297.48 lacs during the year under review as against
the consolidated turnover of Rs. 18440.76 Lacs in the last year 2023-24.

DIVIDEND:

The Board of Directors has not recommended any Dividend on paid up share capital during the year ended 31 st
March, 2025.

CHANGE IN CAPITAL STRUCTURE:

The Authorized Share Capital of your Company as on 31 st March, 2025 stood at Rs. 32,50,00,000/- divided into
3,25,00,000 equity shares of Rs.10/- each.

The Issued & Subscribed Paid-Up Share capital of the Company as on 31st March, 2025 stood at to
Rs.31,77,65,760/- divided into 3,17,76,576 equity Shares of Rs.10/- each.

TRANSFER TO GENERAL RESERVE:

During the year under review, the Board of Directors has not transferred any amount to the General Reserve.

TRANSFER AMOUNT TO INVESTOR EDUCATION & PROTECTION FUND:

As per the provisions of Section 125 of the Companies Act, 201 3, deposits / dividend remaining unclaimed for a
period of seven years from the date they become due for payment have to be transferred to Investor Education
& Protection Fund (IEPF) established by the Central Government.

During the year under review, there has been no any unclaimed deposit/dividend remaining to transfer.

MATERIAL AND SIGNIFICANT ORDERS PASSED BY THE REGULATORS OR COURTS OR
TRIBUNALS:

No significant and material orders have been passed by the regulators or courts or tribunals against the Company
impacting the going concern status and Companys operations in future.

DETAILS OF SUBSIDIARY COMPANIES:

During the Financial Year 2024-25, your Company had below mentioned Subsidiary Companies.:

1. M/s. ASRI Trade Pte. Ltd.

2. M/s. BKS Metalics Pvt. Ltd. (removed Subsidiary w.e.f. 13.09.2024 due of transfer / sold of 51% of
shareholding in the company by AKG Exim Ltd. to Mrs. Madhu Khandelwal relative of Mr. Chander
Praksh Khandelwal who owns 49% shares in the BKS Metalics Pvt. Ltd.)

A separate statement containing the salient features of Financial Statements of subsidiaries of your Company
prescribed in Form AOC-1 forms part of Consolidated Financial Statements in compliance with Section 129 and
other applicable provisions, if any, of the Companies Act, 2013 (Act) read with Rule 5 of the Companies
(Accounts) Rules, 2014 (as amended) is set out as "Annexure I" to this Report,

In accordance with Section 1 36 of the Act, the Audited Financial Statements, including the Consolidated Financial
Statements and related information of the Company and the financial statements of each of the subsidiary
companies, are available on our website at www.akg-global.com. The Companys Policy for determining material
subsidiaries may be accessed on the website of the Company at www.akg-global.com.

The Company does have only one material subsidiary which is M/s. ASRI Trade Pte. Ltd. as per aforesaid policy.

DETAILS IN RESPECT OF ADEQUACY OF INTERNAL FINANCIAL CONTROLS WITH
REFERENCE TO THE FINANCIAL STATEMENTS:

According to Section 1 34 (5) (e) of the Companies Act, 2013, the term Internal Financial Control ("IFC") means
the policies and procedures adopted by the Company for ensuring the orderly and efficient conduct of its
business including adherence to Companys policies, the safeguarding of its assets, the prevention and detection
of frauds and errors, the accuracy and completeness of the accounting records and the timely preparation of
reliable financial information.

During the Year under review, the system and controls of your Company are audited by the Internal Auditor
and their findings and recommendations are reviewed by the Audit Committee which ensures timely
implementation.

REPORTING OF FRAUDS

There have been no instances of fraud reported by the Statutory Auditors of the Company under Section
143(12) of the Companies Act, 201 3 and the Rules framed thereunder either to the Company or to the Central
Government.

SECRETARIAL STANDARDS

The Company complies with all applicable Secretarial Standards issued by the Institute of Company Secretaries
of India.

PUBLIC DEPOSITS:

During the Financial Year 2024-25, your Company has not accepted any deposit within the meaning of Sections
73 and 74 of the Companies Act, 2013 read together with the Companies (Acceptance of Deposits) Rules, 2014
as amended upto date.

STATUTORY AUDITORS:

M/s Dharam Taneja Associates, Chartered Accountants, (FRN-003563N) Statutory Auditors of the Company
were appointed as the Statutory Auditors of the Company for a period of 5 (Five) consecutive years till the
conclusion of the 22nd AGM.

STATUTORY AUDITORS REPORT:

The Auditors have issued an unmodified opinion on the Financial Statements (Standalone & Consolidated) for
the financial year ended 31 March, 2025. The Auditors Report (Standalone & Consolidated given by the Auditor
for the financial year ended 31 March, 2025 on the financial statements of the Company forms part of this Annual
Report.

There being no reservation, qualification, adverse remarks in the Auditors Report, no further explanations are
required.

SECRETARIAL AUDITOR AND SECRETARIAL AUDIT REPORT:

The Board of Directors of the Company has appointed M/s. Gagan Goel & Co., Practicing Company Secretaries,
to conduct Secretarial Audit for the F.Y. 2024-25. The Secretarial Audit Report of the Company is issued by
M/s. Gagan Goel & Co., Practicing Company Secretaries (Membership Number - 30824 and Peer Review
Certificate Number - 2609/2022) for the financial year ended 31st March, 2025, is annexed herewith as
"Annexure-M."

The Secretarial Audit Report does not contain any qualification, reservation or adverse remark.

Further, pursuant to the provisions of Regulation 24A & other applicable provisions of the SEBI Listing
Regulations read with Section 204 read with Rule 9 of the Companies (Appointment and Remuneration of
Managerial Personnel) Rules, 2014, the Audit Committee and the Board of Directors at their respective meetings
held on 17th May, 2025 have approved & recommended for approval by Members, the appointment of M/s.
Kundan Kumar Mishra & Associates, Practicing Company Secretaries (Membership Number- 1 1769 and Peer
Review Certificate Number - 2908/2023) as Secretarial Auditor for a term of upto 5 (Five) consecutive financial
years, to hold office from April 1,2025 upto March 31,2030. The Secretarial Auditors also have confirmed that
they are not disqualified to be appointed as a Secretarial Auditor and are eligible to hold office as Secretarial
Auditor of your Company. A detailed proposal for appointment of Secretarial auditor forms part of the ensuing
AGM.

INTERNAL AUDITOR AND INTERNAL AUDIT REPORT:

M/s. Sharma Sharma & Co., Chartered Accountants were appointed as an Internal Auditors of the Company for
the Financial Year 2024-25 and our Company take their suggestions and recommendations to improve and
strengthen the Internal Control Systems.

The Internal Audit Report for the financial year 2024-25 has been discussed in the Board Meeting of the
Company, which did not contain any qualification, reservation or adverse remark.

DETAILS IN RESPECT OF FRAUDS REPORTED BY AUDITORS OTHER THAN THOSE
WHICH ARE REPORTABLE TO THE CENTRAL GOVERNMENT:

The Statutory Auditors or Secretarial Auditors or Internal Auditor of the Company have not reported any frauds
to the Audit Committee or to the Board of Directors under Section 143(12) of the Companies Act, 2013,
including rules made thereunder.

EXTRACT OF THE ANNUAL RETURN:

The Annual Return of the Company as on 31 March, 2025 in Form MGT - 7 in accordance with Section 92(3)
of the Companies Act, 201 3 read with the Companies (Management and Administration) Rules, 2014, is available
on the website of the Company at www.akg-global.com.

DIRECTORS:

During the year under review, there was change in the composition of the Board of Directors of your
Company as given below:

(A) RESIGNATION:

During the year under review, there was no change in the composition of the Board of Directors of your
company.

(B) RETIRE BY ROTATION:

In accordance with the provisions of Section 152 of the Companies Act, 201 3 and the Articles of Association of
the Company, Mrs. Mahima Goel, (DIN: 02205003), is liable to retire by rotation at the ensuing Annual General
Meeting of the Company and being eligible, offered herself for re-appointment.

A brief profile of the above-named Director seeking appointment at the ensuing Annual General Meeting of the
Company has been provided in the Notice of the 20th Annual General Meeting.

(C) INDEPENDENT DIRECTORS:

The Company has received declarations from all the Independent Directors of the Company confirming that
they meet the criteria of independence as prescribed under sub-section (6) of the section 149 of the Companies
Act, 2013 and Regulation 16(1)(b) of the Listing Regulations.

A STATEMENT REGARDING OPINION OF THE BOARD WITH REGARD TO INTEGRITY,
EXPERTISE AND EXPERIENCE (INCLUDING THE PROFICIENCY) OF THE INDEPENDENT
DIRECTOR.

The Board of Directors has considered the integrity, expertise and experience (including the proficiency) of Mr.
Rao Laxman Singh (DIN: 08055192) who was recommended to be reappointed as an Independent Director on
the recommendation of Nomination and Remuneration Committee subject to the approval of shareholders of
the Company at the ensuing 20th AGM for further period of 5 years (2nd Term) w.e.f. 10th January, 2026.

The matter for reappointing him, as an Independent Director, appears as an Agenda in the Notice of the 20th
Annual General Meeting. A brief profile of the above-named Director seeking reappointment at the ensuing
Annual General Meeting of the Company has been provided in the Notice of the 20th Annual General Meeting.

KEY MANAGERIAL PERSONNEL(S) (KMP):

Pursuant to Section 203 of the Companies Act, 201 3 read with The Companies (Appointment and Remuneration
of Managerial Personnel) Rules, 2014, In addition to Managing Director, the Company has employed the
Company Secretary and Chief Financial Officer of the Company as Key Managerial Personnel.

Following were the KMP during the Financial Year ended 31^st March, 2025

Name and Designation	Date of change
Mrs. Reeta (Company Secretary)	No change during the year
Mrs. Mahima Goel (Managing Director)	No change during the year
Mr. Rahul Bajaj (Chief Financial Officer)	No change during the year

COMMITTEES OF THE BOARD

Following are the Committees of the Board of Director during the year ended 31⁵¹ March, 2025:

> Audit Committee

> Nomination & Remuneration Committee

> Stakeholder Relationship Committee

> Sub-Committee

Details of all the above Committees of the Board are as follows;-

AUDIT COMMITTEE:

The Board of Directors of your Company has duly constituted an Audit Committee in compliance with the
provisions of Section 177 of the Act, the Rules framed thereunder read with Regulation 18 of the Listing
Regulations.

The Audit Committee of your Company comprises of the following members:-

Mr. Rakesh Mohan	Chairman
Mrs. Mahima Goel	Member
Mr. Rao Laxman Singh	Member

Apart from Mrs. Mahima Goel, all other Committee members are Independent Directors. Members of the Audit
Committee possess financial/accounting expertise/ exposure.

During the year under review, there was no such recommendation of the Audit Committee which was not
accepted by the Board.

Number of meetings held during the year under review, terms of reference and other requisite details have been
provided in the Corporate Governance Report which forms part of this Annual Report.

NOMINATION AND REMUNERATION COMMITTEE:

The Board of Directors of your Company has duly constituted a Nomination & Remuneration Committee in
compliance with the provisions of Section 178 of the Act, the Rules framed thereunder read with Regulation 19
of the Listing Regulations which amongst others is responsible for identifying and recommending persons who
are qualified to become directors or appointed as part of senior management of the Company and laying down
remuneration policy.

The Nomination and Remuneration Committee of your Company comprises of the following Directors as
members:-

Mr. Rakesh Mohan	Chairman
Mr. Rao Laxman Singh	Member
Mr. Rajeev Goel	Member

During the year under review, there was no such recommendation of the Nomination & Remuneration
Committee which was not accepted by the Board.

Number of meetings held during the year under review, terms of reference and other requisite details have been
provided in the Corporate Governance Report which forms part of this Annual Report.

STAKEHOLDER RELATIONSHIP COMMITTEE:

Our Company has constituted a Stakeholders Relationship Committee to redress the complaints of the
shareholders pursuant to Regulation 20 of the Listing Regulations.

The Stakeholder Relationship Committee of your Company comprises of the following Directors as members:

Mr. Rakesh Mohan	Chairman
Mr. Rao Laxman Singh	Member
Mr. Rajeev Goel	Member

SUB COMMITTEE:

The Board had constituted the Sub Committee for dealing with the day-to-day matters of the Company.
The Committee of your Company comprises of the following members: -

Mr. Rajeev Goel	Chairman
Mrs. Mahima Goel	Member

INDEPENDENT DIRECTORS MEETING:

A separate meeting of Independent Directors, pursuant to Section 149(7) read with Schedule VI of the
Companies Act, 201 3 and Regulation 25 was held on 17th February, 2025.

FAMILIARIZATION PROGRAM FOR INDEPENDENT DIRECTORS

In Compliance with Regulation 25(7) of the SEBI (Listing Obligations and disclosure Requirements) Regulations,
2015, the company has put in place the familiarization program for the Independent directors to familiarize them
with their roles, rights, responsibilities in the Company, nature of the industry in which the Company operates,
business model of the company, roles rights and their responsibilities and any other relevant matters if any
through various programs. The Policy on Familiarization programs for independent directors adopted by the
Board is also available on the companys website at www.akg-global.com.

CORPOARTE SOCIAL RESPONSIBILITY:

During the year under review, the provisions of the Section 1 35 of the Companies Act, 201 3 are not applicable
on the Company.

NUMBER OF MEETINGS OF THE BOARD OF DIRECTORS:

Pursuant to Section 1 34(3)(b), details of Board Meetings held during the year are given in the report on
Corporate Governance which forms part of this Annual Report.

During the year ended 31 st March, 2025, the Board of Directors of your Company met Six (06) times details of
which are given in the Corporate Governance Report. The intervening gap between the meetings was within
the period prescribed under the Companies Act, 2013.

PARTICULARS OF CONTRACTS OR ARRANGEMENT WITH RELATED PARTIES:

As a part of its philosophy of adhering to the highest ethical standards, transparency and accountability, your
Company has historically adopted the practice of undertaking related party transaction in ordinary course of
business and on arms length basis. In line with the Companies Act, 201 3 and Listing Regulations, the Board has
approved the policy on related party transaction and the same is placed on the website of the Company.

During the year under review, your Company has entered into any contract or arrangements or transactions
with related parties.

During the financial year 2024-25, your Company has entered into transactions with related parties as defined
under Section 2(76) of the Companies Act, 2013. All transactions with related parties were reviewed and
approved by the Audit Committee. All related party transactions that were entered were on an arms length
basis and were in the ordinary course of business.

There are no materially significant related party transactions made by the Company with Promoters, Directors,
Key Managerial Personnel or other designated persons which may have a potential conflict with the interest of
the Company at large.

Disclosures of transactions of the listed entity with any person or entity belonging to the promoter/promoter
group which hold(s) 10% or more shareholding in the listed entity, in the format prescribed in the relevant
accounting standards for annual results - Not Applicable.

Form AOC-2 pursuant to Section 1 34(3)(h) of the Companies Act, 201 3 read with Rule 8(2) of the Companies
(Accounts) Rules, 2014 is set out as "Annexure III" to this Report.

PARTICULARS OF LOANS, GUARANTEES AND INVESTMENTS
DETAILS OF LOANS:

During the year under review, No Loans provided by your Company, under Section 186 of the Companies Act,
201 3 read with The Companies (Meeting of Board and its Powers) Rules, 2014.

DETAILS OF INVESTMENTS:

During the year under review, your Company has not made the investment under Section 186 of the Companies
Act, 201 3 read with The Companies (Meeting of Board and its Powers) Rules, 2014.

DETAILS OF GUARANTEES & SECURITIES:

During the year under review, your Company has not given any guarantee or provided any security to any
person or Body Corporate in accordance with Section 186 of the Companies Act, 2013 read with the rules
issued thereunder.

RISK MANAGEMENT:

Your Company has evaluated a risk management to monitor the risk management plan for the company. They
ensures that all the risks are timely defined and mitigated in accordance with the risk management process
including identification of elements of risk which might threaten the existence of your Company.

NOMINATION & REMUNERATION POLICY:

The salient features of the Nomination and Remuneration Policy of the Company and other matters provided
in Section 178(3) of the act are set out in the Corporate Governance Report which forms part of this Annual
Report.

The said policy of the Company, inter alia, provides that the Nomination and Remuneration Committee shall
formulate the criteria for appointment & re-appointment of directors on the Board of the Company and persons
holding senior management positions in the Company, including their remuneration and other matters as
provided under Section 178 of the act and Listing Regulations. The Nomination and Remuneration Policy is
available on the website of the Company at www.akg-global.com.

The remuneration paid to the directors, key managerial personnel and senior management is in accordance with
the Nomination and Remuneration Policy formulated in accordance with Section 178 of the Act and Regulation
19 of the Listing Regulations.

VIGIL MECHANISM/WHISTLE BLOWER POLICY:

The Company has in place an established and effective mechanism called the Vigil Mechanism Policy which is in
compliance with the provisions of Section 177(10) of the Companies Act, 201 3 and Regulation 22 of the Listing
Regulations.

The mechanism under the policy has been appropriately communicated within the Company. The purpose of
this policy is to provide a framework to promote responsible whistle blowing by employees. It protects
employees wishing to raise a concern about serious irregularities, unethical behavior, actual or suspected fraud
within the Company.

The concerned employees can directly access the Vigilance Officer/ Managing Director/ Chairman of the Audit
Committee through e-mail, writing and telephone for reporting the matter.

DISCLOSURE UNDER THE SEXUAL HARASSMENT OF WOMEN AT WORKPLACE
(PREVENTION. PROHIBITION AND REDRESSAL) ACT, 2013

Your Company has always believed in providing a safe and harassment free workplace for every individual
working in the premises of the Company. Your Company always endeavours to create and provide an
environment that is free from discrimination and harassment including sexual harassment.

In view of the same, your Company has adopted a policy on prevention, prohibition and redressal of Sexual
Harassment at Workplace in line with the requirements of the Sexual Harassment of Women at Workplace
(Prevention, Prohibition and Redressal) Act, 201 3 and the rules framed there under for prevention and redressal
of complaints of sexual harassment at workplace.

During the year under review, your Company has not received any complaint from any of its employee, hence,
no complaint is outstanding for redressal.

DISCLOSURE UNDER THE MATERNITY BENEFIT COMPLIANCE:

The Company hereby declares that it has not duly complied with the provisions of the Maternity Benefit Act,
1961 during the year under review.

However, the Company is taking necessary steps to ensure full compliance with the statutory requirements,
including extension of maternity benefits such as paid leave, continuity of salary and service during the leave
period, and post-maternity support measures, to all eligible women employees in accordance with the Act.

The management remains committed to rectifying the gaps at the earliest and to fostering an inclusive and
supportive work environment that upholds the rights and welfare of its women employees in line with applicable
laws.

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

During the year under review there have been no other material changes and commitments affecting the financial
position of the Company which occurred between the end of the Financial Year of the Company as on 31st
March, 2025 and the date of this report.

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

The disclosures required to be made under the provisions of Section 1 34(3)(m) of the Companies Act, 201 3
read with Rule 8 of the Companies (Accounts) Rules, 2014 in respect of conservation of energy, technology
absorption is not applicable to the Company as the Company is not involved in any manufacturing processing.
The Company mainly engaged in the Trading of various products.

Foreign exchange inflow of the Company during the year were Rs. 21,11,104.92/- and outgo during the year was
Rs. 47,78,548.54/-.

DETAILS OF ADEQUACY OF INTERNAL FINANCIAL CONTROL:

The Company is well equipped with adequate internal financial controls. The Company has a continues
monitoring mechanism which enables the organization to maintain the same standards of the control systems
and help them in managing defaults, if any, on timely basis because of strong reporting mechanism followed by
the Company.

The Audit Committee which meets at regular intervals also reviews the internal control systems with the
Management and the internal auditors. The internal audit is conducted at the registered office of the Company
and covers all key areas. All audit observations and follow up actions are discussed with the Management as also
the Statutory Auditors and the Audit Committee reviews them regularly.

DEMATERIALSATION OF SHARES:

99.99% equity shares of the Company are in Demat form. 1600 Equity shares are in physical form.

CORPORATE GOVERNANCE:

In compliance with Regulation 34 of the Listing Regulations read with Schedule V thereto, a separate Corporate
Governance Report of your Company for the Financial Year ended March 31, 2025 is annexed as
"ANNEXURE-IV" along with a certificate from M/s. Dharam Taneja Associates, Chartered Accountants
confirming compliance with requirement of corporate governance forms an integral part of this report.

MANAGEMENT DISCUSSION AND ANALYSIS REPORT:

The Management discussion and analysis report has been separately furnished in the Annual Report and is
annexed as "ANNEXURE-V".

COMPLAINCE WITH SECRETRIAL STANDARDS:

The Board of Directors affirms that the Company has complied with the applicable Secretarial Standard issued
by the Institute of Company Secretaries of India (ICSI) {SS 1 and SS2} respectively relating to meetings of Board
and Committees which have mandatory applications.

PARTICULARS OF EMPLOYEES:

During the year under review, No employees were in receipt of remuneration of Rs. 1.20 Crores or more per
annum or Rs. 8.50 Lakhs per month if employed for part of the year, hence, the particulars required to be
reported under Rule 5(2) and Rule 5(3) of The Companies (Appointment and Remuneration of Managerial
Personnel) Rules, 2014.

EMPLOYEES RELATIONS

During the year under review the relations with the employees has been cordial. Your directors place on records
their sincere appreciation for services rendered by the employees of the Company.

DIRECTORS RESPONSIBILITY STATEMENT

Pursuant to the provisions of Section 1 34 of the Act, Yours Directors to the best of their knowledge and belief
hereby confirms that:

(i.) in the preparation of the annual accounts for the year ended 31st March, 2025, the
applicable accounting standards have been followed along with proper explanation
relating to material departures, if any;

(ii.) 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 as at 31st March, 2025 and of the profit of the
Company for the year ended on that date;

(iii.) they have taken proper and sufficient care for the maintenance of adequate accounting
records in accordance with the provisions of the Companies Act, 2013 for safeguarding
the assets of the Company and for preventing and detecting fraud and other irregularities;

(iv.) they have prepared the annual accounts on a "going concern" basis;

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

(vi.) they have devised proper systems to ensure compliance with the provisions of all
applicable laws and such systems are adequate and operating effectively.

BOARD EVALUATION:

Pursuant to the provisions of the Companies Act, 201 3 read with the rules issued thereunder and the Listing
Regulations (including any statutory modification(s) or re-enactment(s) for the time being in force), the process
for evaluation of the annual performance of the Directors, Board and Committees was carried out.

Regulation 17 of the Listing Regulations mandates that the Board shall monitor and review the Board evaluation
framework. The Companies Act, 201 3 states that a formal annual evaluation needs to be made by the Board of
its own performance and that of its committees and individual Directors.

The Independent Directors at their separate meeting review the performance of Non-Independent Directors
and the Board as a whole, Chairperson of the Company after taking into account the views of Executive Director
and Non-Executive Directors, the quality, quantity and timeliness of flow of information between the Company
management and the Board that is necessary for the Board to effectively and reasonably perform their duties.

The evaluation of all the Directors, the Board and Committees as a whole was conducted based on the criteria
and framework adopted by the Board. The evaluation process has been explained in the Corporate Governance
Report section in this annual report

TRANSFER OF UNCLAIMED DIVIDEND TO INVESTOR EDUCTION AND PROTECTION
FUND

The provisions of Section 125(2) of the Companies Act, 2013 do not apply as there was no dividend declared
and paid last year.

INDIAN ACCOUNTING STANDARDS:

Company has adopted Indian Accounting Standard (Ind AS) notified by MCA and the relevant provision of the
Companies Act, 201 3 and the general circulars issued by the Ministry of Corporate Affairs from time to time.

ACKNOWLEDGEMENT:

It is our strong belief that caring for our business constituents has ensured our success in the past and will do
so in future. The Board acknowledges with gratitude the co-operation and assistance provided to the company
by its bankers, financial institutions, and government as well as Non-Government agencies. The Board wishes to
place on record its appreciation to the contribution made by employees of the company during the year under
review.

The Company has achieved impressive growth through the competence, hard work, solidarity, cooperation and
support of employees at all levels. Your Directors gives their sincere gratitude to the customers, clients, vendors
and other business associates for their continued support in the Companys growth.

The Board also takes this opportunity to express its deep gratitude for the continued co-operation and support
received from its valued shareholders

By Order of the Board of Directors

For AKG Exim Limited

 

Sd/-	Sd/-
MAHIMA GOEL	RAHUL BAJAJ
MANAGING DIRECTOR	CFO & DIRECTOR
DIN:02205003	DIN:03408766

 

Place: Gurugram

Date: 13th August, 2025