Alna Trading & Exports Ltd Directors Report

To,

The Members

Alna Trading and Exports Limited

Your Directors have pleasure in presenting to you the 43^rd Annual Report of the Company and the Audited Financial Statements for the year ended March 31, 2025.

FINANCIAL RESULTS:

The Financial Highlights of the Company are as under:

(INR in Lakhs)

Particulars	Mar 31, 2025	Mar 31, 2024
Revenue from Operations	211.19	93.28
Other Income	0.65	1.52
Total Revenue	211.84	94.80
Total Expenses	209.30	93.01
Profit/(Loss) from ordinary activities before
exceptional items	2.54	1.79
Exceptional Items	-	-
Profit/(Loss) from ordinary activities before tax	2.54	1.79
Tax Expenses	0.98	0.49
Net Profit/ (Loss) for the Period after tax	1.56	1.30

STATEMENT OF COMPANYS AFFAIRS:

During the year under review, the Company continued its operations in the trading and export of coffee catering to the domestic markets.

COMPANYS PERFOMANCE:

During the year under review, there has been increased in Total Income of the Company i.e., Rs. 211.84 Lakhs as compared to Rs. 94.80 Lakhs in the previous year.

The Net Profit of the Company is Rs. 1.56 Lakhs in the current year as compared to profit of Rs. 1.30 Lakhs in the previous year.

DIVIDEND:

With a view to conserve resources the Board of Directors of your Company do not recommend any dividend for the year under review.

TRANSFER TO RESERVES:

During the financial year under review, the Company has not made any transfer to the General Reserve. The Board of Directors, while exercising financial prudence, remains committed to augmenting the Companys reserves at an appropriate time, in line with future profitability and evolving business requirements.

AUTHORISED & PAID-UP SHARE CAPITAL:

During the year under review, there has been no change in the Authorized and paid-up Share Capital of the Company.

The Authorized Share Capital of the Company is Rs. 50,00,000/- (Rupees Fifty Lakh Only) divided into 2,50,000 (Two Lakhs Fifty Thousand) Equity shares of Rs. 10/- (Rupees Ten Only) each and 2,50,000 (Two Lakhs Fifty Thousand) Unclassified Shares of Rs. 10/- (Rupees Ten Only) each.

The paid-up Share Capital of the Company is Rs. 20,00,000/- (Rupees Twenty Lakh Only) divided into 2,00,000 (Two Lakhs) Equity shares of Rs. 10/- (Rupees Ten Only) each.

PUBLIC DEPOSITS:

During the year under review, your Company has neither accepted nor renewed any deposits from public within the meaning of Section 73 of the Companies Act, 2013 read with Companies Acceptance of Deposits) Rules, 2014. No amount on account of principal or interest on deposits from public was outstanding as on the date of the balance sheet.

MATERIAL CHANGES AND COMMITMENTS AFFECTING THE COMPANY:

There have been no material changes or commitments affecting the financial position of the Company which occurred between the end of the financial year of the Company to which financial statement relates and the date of the Board Report.

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

Information pursuant to section 134(3)(m) of the Companies Act, 2013 read with Rule 8 of the Companies (Accounts) Rules, 2014, is not applicable to your Company, hence no information is disclosed.

RISK MANAGEMENT:

The Company follows well-established and detailed risk assessment and minimization procedures, which are periodically reviewed by the Board. The Company has in place a business risk management framework for identifying risks and opportunities that may have a bearing on the organizations objectives, assessing them in terms of likelihood and magnitude of impact and determining a response strategy.

The Senior Management assists the Board in its oversight of the Companys management of key risks, including strategic and operational risks, as well as the guidelines, policies and processes for monitoring and mitigating such risks under the aegis of the overall business risk management framework.

CORPORATE SOCIAL RESPONSIBILITY (CSR):

The provisions of CSR as contained in the Section 135 of the Companies Act, 2013 are not applicable to the Company.

RELATED PARTY TRANSACTIONS:

During the year under review, all related party transactions, if any, that were entered into during the financial year were on an Arms Length Basis and were in the ordinary course of business. There are no materially significant related party transactions made by your Company with Promoters, Directors, Key Managerial Personnel or other designated persons which require prior approval of Shareholders or may have a potential conflict with the interest of your Company at large.

All related party transactions were placed before the Audit Committee and also before the Board for approval. Prior Omnibus approval of the Audit Committee is obtained for the transactions which are foreseeable and repetitive in nature.

The Company did not enter into any contracts, arrangements, or transactions with related parties that were either outside the ordinary course of business or not on an arms length basis, as per the provisions of Section 188(1) of the Companies Act, 2013, and the applicable rules.

For detailed information on related party transactions, please refer to the disclosures provided in the notes to the Standalone Financial Statements, prepared in compliance with the principles outlined in Ind AS-24.

PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS:

Details of Loans, Guarantees or Investments covered under the provisions of section 186 of the Companies Act, 2013, if any, are given in the Notes to the Financial Statements.

DIRECTORS AND KEY MANAGERIAL PERSONNELS:

During the year under review there has been no change in the constitution of the Board of Directors. However, Ms. Karishma Parag Ashar, the Company Secretary and Compliance Officer of the Company resigned on September 27, 2024, and Mr. Mithun Patel has been appointed as the Company Secretary and Compliance Officer of the Company w.e.f. September 27, 2024.

Further, after the end of the financial year Mr. Aftab Alam has resigned from the position of the Independent Director of the Company w.e.f. July 10, 2025 and Ms. Mala Arun Todarwal has been appointed as an Additional Director ( Non-Executive & Independent) w.e.f. July 10, 2025 and will be regularized in the ensuing Annual General Meeting.

The Board of Directors and Key Managerial Personnels of the Company as on March 31, 2025, are as follows:

Sr. No. Name of Director	Designation	Appointment Date	Cessation Date
1. Mr. Anwar Husain Chauhan	Director & Chief Financial Officer	November 01,2013	-
2. Mr. Aftab Alam	Director (Non-Executive, Independent Director)	February 01,2017	July 10, 2025
3. Ms. Merle Dsa	Director (Non-Executive, Independent Director)	September 03,2015	-
4. Ms. Karishma Parag Ashar	Company Secretary and Compliance Officer	June 25, 2024	September 27, 2024
5. Mr. Mithun Patel	Company Secretary and Compliance Officer	September 27, 2024	-
6. Mr. Arshad Nawaz Khan	Manager	May 20, 2016	-

RETIREMENT BY ROTATION:

Pursuant to Section 152 of the Companies Act, 2013 and in terms of the Articles of Association of the Company, Mr. Anwar Husain Chauhan, Director, retires by rotation at the ensuing Annual General Meeting and being eligible, offers himself for re-appointment. Your Board has recommended his reappointment.

Additional information, pursuant to Regulation 36(3) of the Listing Regulations, in respect of the Directors seeking appointment/re-appointment in AGM, forms a part of the Notice.

None of the Directors of the Company are disqualified for being appointed as Directors as specified in Section 164(2) of the Companies Act, 2013 ("the Act") and Rule 14(1) of the Companies (Appointment and Qualification of Directors) Rules, 2014.

STATEMENT REGARDING OPINION OF THE BOARD WITH REGARD TO INTEGRITY, EXPERTISE AND EXPERIENCE (INCLUDING PROFICIENCY) OF THE INDEPENDENT DIRECTORS APPOINTED DURING THE YEAR:

Pursuant to the provisions of Section 149(6) of the Companies Act, 2013 read with the applicable rules framed thereunder, and SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 the Board of Directors has evaluated the integrity, expertise, experience, and overall proficiency of the Independent Directors appointed during the financial year under review.

The Board has reviewed and assessed their background, qualifications, professional experience, and proficiency, and is of the opinion that the Independent Directors of the Company possess the requisite integrity, domain knowledge, leadership skills, and industry insight necessary to discharge their duties as Independent Directors. Their diverse experience and perspectives are expected to contribute meaningfully to the deliberations of the Board and enhance the overall governance standards of the Company.

Accordingly, the Board affirms that they meet the criteria prescribed under the Companies Act, 2013 for appointment as Independent Directors and brings with them significant value in terms of independent judgment and strategic oversight.

NUMBER OF MEETINGS OF THE BOARD OF DIRECTORS:

The Board of Directors duly met 6 (Six) times during the Financial Year. The dates on which meetings were held are May 24, 2024; June 25, 2024; August 12, 2024; September 27, 2024; November 11, 2024, and February 06, 2025.

The maximum gap between any two consecutive meetings was less than one hundred and twenty days, as stipulated under the Companies Act, 2013 and Secretarial Standards. A necessary quorum was present in all the Board meetings.

The details of each date of the meeting along with the percentage of attendance are as follows:

Sr. Date of Meeting No.	Total numbers of Directors as on the date of meeting	Attendance
		Number of Directors attended	Percentage of attendance
1 May 24, 2024	3	3	100
2 June 25, 2024	3	3	100
3 August 12, 2024	3	3	100
4 September 27, 2024	3	3	100
5 November 11, 2024	3	3	100
6 February 06, 2025	3	3	100

ATTENDANCE OF DIRECTORS

The attendance details of Directors at the Board Meetings held during the financial year ended March 31, 2025, and at last AGM are as under:

Name of Director	Category	Number o	Meetings	Attendance at the last AGM
		Held	Attended	Held on September 26, 2024
Mr. Anwar Husain Chauhan	Director & Chief Financial Officer	6	6	Yes
Mr. Aftab Alam	Non-Executive, Independent	6	6	Yes
Ms. Merle Dsa	Non-Executive, Independent	6	6	Yes

STATEMENT ON FORMAL ANNUAL EVALUATION OF THE BOARD, ITS COMMITTEES, AND INDIVIDUAL DIRECTORS:

The Board of Directors has carried out an annual evaluation of its own performance, Board Committees and Individual Directors pursuant to the provisions of the Act and in accordance with the requirements prescribed under the Listing Regulations.

The performance of the Directors was evaluated by the Board after seeking inputs from all the Directors on the basis of the criteria such as the Board Composition and Structure, Effectiveness of Board Processes, Contribution at the Meetings, Information and Functioning, etc.

The performance of the Committees was evaluated by the Board after seeking input from Committee Members on the basis of the criteria such as the Composition of Committees, Effectiveness of Committee Meetings, etc.

The Board reviewed the performance of the Individual Directors on the basis of the criteria such as the contribution of the Individual Director to the Board and Committee Meetings like preparedness on the issues to be discussed, meaningful and constructive contribution and inputs in meetings, etc. In addition, the Chairman was also evaluated on the key aspects of his role.

In a separate meeting of Independent Directors:

i) Performance of Non-Independent Directors and the Board as a whole was evaluated;

ii) Performance of the Chairman of the Company, taking into account the views of all the Directors was evaluated;

iii) The quality, quantity and timeliness of the flow of information between the Company Management and the Board that was necessary for the Board to effectively and efficiently perform their duties was evaluated.

The same was discussed in the Board Meeting held subsequently to the meeting of the Independent Directors. The performance of the Board, its committees and of Individual Directors was also reviewed by the Board. The performance evaluation of Independent Directors was done by the entire Board, excluding the Independent Director being evaluated.

BOARD COMMITTEES AND ITS MEMBERS:

The Board of Directors constituted the following Statutory Committees in compliance with the provisions of the Companies Act, 2013 and the applicable rules thereunder. These Committees were formed to bolster the governance framework and ensure greater transparency, accountability, and oversight in the decision-making processes of the Company:

1) Audit Committee (ACM)

2) Nomination and Remuneration Committee (NRC)

3) Independent Directors (ID)

These Committees were formally constituted with defined roles, responsibilities, and terms of reference as required under Sections 177, 178 and Schedule IV of the Companies Act, 2013, Regulation 18, 19 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. The constitution of these Committees reflects the Companys commitment to maintaining the highest standards of corporate governance.

The details of the Committee as on March 31, 2025, are as follows:

Committee	Members
Audit Committee (ACM)	1) Mr. Anwar Husain Chauhan
	2) Mr. Aftab Alam (resigned w.e.f. July 10, 2025)
	3) Ms. Merle Dsa
Nomination & Remuneration Committee (NRC)	1) Mr. Anwar Husain Chauhan
	2) Mr. Aftab Alam (resigned w.e.f. July 10, 2025)
	3) Ms. Merle Dsa
Independent Directors (ID)	1) Mr. Aftab Alam (resigned w.e.f. July 10, 2025)
	2) Ms. Merle Dsa

Note: Ms. Mala Todarwal has appointed as an Independent Director of the Company and also appointed as the member of the Audit Committee, Nomination & Remuneration Committee and Independent Director Committee in place of Mr. Aftab Alam in the Board Meeting dated July 10, 2025.

AUDIT COMMITTEE:

The Audit Committee of the Company comprises of Mr. Aftab Alam, Mr. Anwar Husain Chauhan and Ms. Merle Dsa as its members. During the financial year 2024-25, the Committee met on May 24, 2024; August 12, 2024; November 11, 2024, and February 06, 2025. The same was attended by all Committee Members. The recommendations made by the Audit Committee were accepted by the Board of Directors of the Company.

Attendance of Members at the committee meetings held during the financial year ended March 31, 2025:

Name of Member	Audit Committee Meeting
	Held	Attended
Mr. Aftab Alam*	4	4
Mr. Anwar Husain Chauhan	4	4
Ms. Merle Dsa	4	4

* Ms. Mala Arun Todarwal appointed as a Member of the Audit Committee in place of Mr. Aftab Alam w.e.f. July 10, 2025.

The Company Secretary of the Company acted as the Secretary to the Audit Committee.

NOMINATION AND REMUNERATION COMMITTEE:

The Nomination and Remuneration Committee of the Company comprises of Mr. Anwar Chauhan, Ms. Merle Dsa and Mr.Aftab Alam. During the financial year 2024-25, the Committee met on June 25, 2024; September 27, 2024, and February 06, 2025, the same was attended by all Committee Members.

Attendance of Members at the committee meetings held during the financial year ended March 31, 2025:

Name of Member	Nomination & Remuneration Committee Meeting
	Held	Attended
Mr. Aftab Alam*	3	3
Mr. Anwar Husain Chauhan	3	3
Ms. Merle Dsa	3	3

* Ms. Mala Arun Todarwal appointed as a Member of the Nomination & Remuneration Committee in place of Mr. Aftab Alam w.e.f. July 10, 2025.

The Company Secretary of the Company acted as the Secretary to the Nomination and Remuneration Committee.

DECLARATION BY INDEPENDENT DIRECTORS

All the Independent Directors have submitted their disclosures to the Board that they fulfil all the requirements as stipulated under Section 149(6) of the Companies Act, 2013.

There has been no change in the circumstances affecting their status as Independent Directors of the Company so as to qualify themselves to be appointed as Independent Directors under the provisions of the Companies Act, 2013 and the relevant regulations.

DISCLOSURE UNDER SECTION 178(1) AND 178(3) OF THE COMPANIES ACT, 2013 - POLICY ON DIRECTORS APPOINTMENT AND REMUNERATION:

Pursuant to the provisions of Section 178(1) of the Companies Act, 2013, the Company has duly constituted a Nomination and Remuneration Committee (NRC) comprising a majority of Independent Directors. The Committee functions in accordance with the authority and responsibilities set out under Section 178 of the Act and relevant Rules and provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, to the extent applicable.

In compliance with the requirements of Section 178(3) of the Companies Act, 2013, the Nomination and Remuneration Committee has formulated a comprehensive Nomination and Remuneration Policy, which, inter alia, provides a framework for:

a. Criteria for determining qualifications, positive attributes, and independence of a director;

b. Guidelines relating to the appointment and removal of Directors, Key Managerial Personnel (KMP), and Senior Management;

c. Principles guiding the evaluation of performance of the Board and individual directors;

d. Structure of remuneration including fixed and variable components, performance-linked incentives, and benefits applicable to Directors, KMPs, and Senior Management Personnel;

e. Ensuring that remuneration and terms of appointment are in alignment with the industry benchmarks, role complexities, and long-term interests of the Company and its stakeholders.

The Policy aims to ensure that the level and composition of remuneration is reasonable and sufficient to attract, retain and motivate individuals of high calibre who are capable of enhancing the Companys performance and value.

It also ensures that the relationship of remuneration to performance is clear and meets appropriate performance benchmarks.

REMUNERATION OF THE DIRECTORS / KEY MANAGERIAL PERSONNEL (KMP):

During the year under review no remuneration was paid to any Director and Key Managerial Personnel (KMP).

REMUNERATION OF EMPLOYEES:

In terms of the provisions of Section 197(12) of the Companies Act, 2013 read with Rule 5(2) and 5(3) of the Companies (Appointment & Remuneration of Managerial Personnel) Rules, 2014, no employee ofthe Company is drawing remuneration in excess of the limits set out in the said rules.

VIGIL MECHANISM:

Pursuant to the requirement laid down in the Companies Act, 2013, the Company has established Vigil Mechanism. The Vigil Mechanism/ Whistle Blower Policy provides adequate safeguards against victimization of persons who use such mechanism and make provision for direct access to the Chairman of the Audit Committee in appropriate cases. It is affirmed that no person has been denied access to the Chairman of the Audit Committee. The Whistle Blower Policy has been placed on the website of the Company.

During the Financial Year 2024-25, there was no complaint reported by any Director or Employee of the Company under this mechanism.

SEXUAL HARRASMENT AT WORKPLACE:

The Company has formulated a Policy on prevention of Sexual Harassment in accordance with the provisions of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 and the Rules made thereunder which is aimed at providing every woman at the workplace a safe, secure and dignified work environment.

The Company has complied with the applicable provisions of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 and the Rules made thereunder, including constitution of the Sexual Harassment Committee i.e., Internal Complaints Committee (ICC) tasked with addressing and resolving complaints related to sexual harassment. The ICC operates with utmost fairness, confidentiality, and promptness, fostering a workplace culture that is free from harassment, discrimination, and intimidation.

The Company remains deeply committed to upholding the spirit and letter of the Act, continuously promoting a respectful, inclusive, and supportive environment for all its employees.

Particulars	No. of Compliant
Complaints as on April 1, 2024	Nil
Complaints filed during Financial Year 2024-25	Nil
Complaints disposed off during Financial Year 2024-25	Nil
Complaints pending for a period exceeding ninety days	Nil
Complaints pending as on March 31, 2025	Nil

MATERNITY BENEFIT COMPLIANCE:

The Board places on record its assurance that the Company has maintained a compliant and supportive environment in accordance with the spirit and intent of the Maternity Benefit Act, and will continue to enhance employee-centric practices that promote diversity, equity, and inclusion across the organization.

STATEMENT ON EMPLOYEE COMPOSITION:

As on the closure of the financial year, the Company has employed two individuals. The workforce comprised of male employees. There were no female & transgender employees recorded during the period under review.

AUDITORS AND AUDIT REPORT:

STATUTORY AUDITORS AND AUDIT REPORT:

DKP & Associates, Chartered Accountant(s), Mumbai were appointed as the Statutory Auditor(s) of the Company for a period of 5 years from the conclusion of the 40^th Annual General Meeting held on Friday, September 30, 2022 till the conclusion of 45^th Annual General Meeting to be held in the year 2027 in terms of Section 139 & 141 and other applicable provisions, if any, of the Companies Act, 2013 read with the Companies (Audit & Auditors) Rule, 2014.

The report of the Statutory Auditors along with Notes to Schedules is a part of the Annual Report. There has been no qualification, reservation, adverse remark or disclaimer given by the Auditors in their Report.

FRAUDS REPORTING BY AUDITORS:

Pursuant to the provisions of Section 143(12) of the Companies Act, 2013 read with Rule 13 of the Companies (Audit and Auditors) Rules, 2014, the Board of Directors confirms that no instances of fraud by the Company or any fraud on the Company by its officers or employees have been reported by the Statutory Auditors during the financial year 2024-25.

The absence of any such reporting underscores the Companys strong commitment to ethical governance, robust internal controls, and sound financial practices. The Board continues to maintain vigilant oversight over the Companys operations to ensure compliance, transparency, and integrity across all levels of the organization.

SECRETARIAL AUDITOR AND SECRETARIAL AUDIT REPORT:

Pursuant to Section 204 of the Companies Act, 2013 read with Rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, Regulation 24 A of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, the Company appointed A. A. Mulla & Associates, Practicing Company Secretaries, to conduct the Secretarial Audit of the Company. The Secretarial Audit Report submitted by Company Secretary in Practice is given in the Annexure-D to this report.

INTERNAL AUDITOR:

The Board of Directors had appointed an Internal Auditor of the Company for Financial Year 2024-25 to carry out Internal Audit with due care and precision.

MAINTENANCE OF COST RECORDS:

Pursuant to Section 148(1) of the Companies Act, 2013 read with the Companies (Cost Records and Audit) Rules, 2014, the maintenance of cost records as prescribed by the Central Government is not applicable to the Company for the financial year 2024-25. Accordingly, the Company is not required to make or maintain such cost records during the year under review.

ADEQUACY OF INTERNAL FINANCIAL CONTROLS WITH REFERENCE TO THE FINANCIAL STATEMENTS:

The Board of Directors affirms that the Company has established and maintained an adequate and effective internal financial control system, in accordance with the provisions of Section 134(5)(e) of the Companies Act, 2013, read with Rule 8(5)(viii) of the Companies (Accounts) Rules, 2014.

These internal financial controls have been designed to provide reasonable assurance regarding the reliability of financial reporting, the preparation of financial statements for external purposes in accordance with applicable accounting standards, and the effectiveness and efficiency of operations, compliance with applicable laws and regulations, and safeguarding of assets.

During the year under review, the internal control framework was assessed and tested by both internal and statutory auditors, and no material weaknesses or significant deficiencies were observed that could potentially impact the Companys financial reporting or controls.

Further, the internal audit processes?undertaken independently and periodically-provided assurance on the adequacy and operating effectiveness of these controls. The Audit Committee of the Board also regularly reviews and monitors the internal control systems and audit findings to ensure timely corrective measures and continuous improvement.

Based on the assessment carried out by the management and the reviews conducted by the Internal Auditors, Statutory Auditors, and the Audit Committee, the Board is of the opinion that the Company has, in all material respects, adequate internal financial controls with reference to the financial statements and that such controls are operating effectively.

HOLDING, SUBISIDIARY, JOINT VENTURE AND ASSOCIATE COMPANY:

The Company does not have any Holding/ Subsidiary/ Joint Venture by way of shareholding of the Company but has One Associate Company i.e., Mercury Paints and Varnishes Private Limited.

The Statement in Form AOC-1 containing salient features of the financial statement of the Associate Company is attached herewith as Annexure-C.

MANAGEMENT DISCUSSION AND ANALYSIS REPORT:

As required under Regulation 34(2)(e) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations"), the Management Discussion and Analysis Report is attached herewith as Annexure-A.

CORPORATE GOVERNANCE REPORT:

As per the latest Audited Financial Statements the paid-up Equity Share Capital and Net-Worth are less than Rs. 10 crore and Rs. 25 crores respectively therefore the Corporate Governance under Regulation 27(2) of SEBI (Listing Obligations and Disclosure Requirements, 2015) are not applicable to the Company.

EXTRACT OF ANNUAL RETURN

Pursuant to the provisions of Section 134(3)(a) of the Act and the rules framed thereunder, the Annual Return for the Financial Year ended March 31, 2025 made under the provisions of Section 92(3) of the Act, will be available on the website of the Company i.e. www.alna.co.in after filing the same with the ROC.

SECRETARIAL STANDARDS:

The Board of Directors affirms that the Company has complied with all applicable Secretarial Standards issued by the Institute of Company Secretaries of India (ICSI) and notified by the Ministry of Corporate Affairs under the Companies Act, 2013. The Company remains committed to maintaining the highest standards of corporate governance and statutory compliance in all its secretarial practices.

DIRECTORS RESPONSIBILITY STATEMENT:

Pursuant to Section 134(5) of the Companies Act, 2013, Directors of your Company hereby state and confirm that:

a) in the preparation of the annual accounts for the year ended March 31, 2024, the applicable accounting standards have been followed along with proper explanation relating to material departures;

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 of the profit of the Company for the same period;

c) the Directors 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;

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

e) they have laid down Internal Financial Controls in the Company that are adequate and are operating effectively.

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

LISTING:

The Equity shares of the Company are listed on BSE Limited. The Company has paid the requisite Listing fees to the Stock Exchanges for the financial year 2025-26.

DEMATERIALIZATION OF SHARES:

Out of the total Promoters Holdings, around 144,300 (99.30%) Equity Shares of Rs. 10/- each have been dematerialized. The rest 1000 (0.70%) Equity Shares of the Promoters Holding is in the process of demat.

CHANGE IN THE NAME OF THE REGISTRAR AND SHARE TRANSFER AGENT OF THE COMPANY:

The name of Registrar and Transfer Agent of the Company is changed to MUFG Intime India Private Limited (RTA) from Link Intime India Private Limited, with effect from December 31, 2024. This is pursuant to acquisition of Link Group by Mitsubishi UFJ Trust & Banking Corporation, by way of scheme of arrangement.

ADDITIONAL GENERAL SHAREHOLDING INFORMATION.

The Additional General Shareholding Information and Distribution of Shareholding as on March 31, 2025 is attached herewith as Annexure-B.

GREEN INITIATIVES:

Electronic copies of Annual Report 2024-25 will also be sent to all the Members who have registered their email address with the Company/Depository Participant(s).

SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS:

No significant and material order has been passed by any Regulator(s), Court(s) and Tribunal(s) impacting the going concern status and the Companys operations in future.

INSOLVENCY AND BANKRUPTCY CODE, 2016:

There are no proceedings, initiated by any Financial Creditor or Operational Creditor or by the Company under the Insolvency and Bankruptcy Code, 2016 as amended, before National Company Law Tribunal or other courts during the financial year 2024-25.

ONETIME SETTLEMENT:

There was no instance of Onetime Settlement with any Bank or Financial Institution during the year under review.

APPRECIATION AND ACKNOWLEDGEMENT:

Your Directors would like to express their appreciation for the assistance and co-operation received from the government authorities, banks, customers, business associates and members during the year under review. Your Directors also wish to place on record their deep sense of appreciation for the committed services by the executives, staff and workers of the Company.

For and on behalf of the Board of Directors
For Alna Trading and Exports Limited
Sd/-	Sd/-
Anwar Husain Chauhan	Merle Dsa
Director & CFO	Director
DIN:00322114	DIN:07276543
Place: Mumbai
Dated: August 14, 2025