Aurum Proptech Ltd Directors Report

To the Members,

The Board of Directors present the CompanyRs.s 5th Annual Report (Post - Aurum Management) and the CompanyRs.s audited standalone and consolidated financial statements for the financial year ended March 31, 2025.

1. Financial results

The CompanyRs.s financial performance (standalone and consolidated) for the year ended March 31, 2025 is summarized below:

Particulars	Standalone		Consolidated
	2024 - 25	2023 - 24	2024 - 25	2023 - 24
Revenue from operations
Information technology services	20	20	9,682	8,618
Rent income	1046	888	16,547	12,616
Reimbursement of expenses from customers	155	171	155	171
Total revenue from operations	1,221	1,079	26,384	21,405
Other income	2,176	1,433	2,114	1,902
Total income	3,397	2,512	28,498	23,307
Employee benefit expense	912	1,297	7,860	8.814
Finance costs	724	910	2,923	2,597
Depreciation and amortization expenses	660	795	8,236	7,251
Other expenses	1,356	1,121	13.926	12,281
Total expenses	3,652	4,123	32,945	30,943
Exceptional items	-	-	-	(144)
Loss before tax	(255)	(1,690)	(4,447)	(7,780)
Tax expense / (credit)	20	(351)	(324)	(1,185)
Loss for the year	(275)	(1,339)	(4,123)	(6,595)
Other comprehensive income / (loss)	7	(5)	(29)	(37)
Total comprehensive income / (loss)	(268)	(1,344)	(4,152)	(6,632)
Earnings per share-face vale Rs. 5/- each
Basic (Rs.)	(0.51)	(3.39)	(6.16)	(14.16)
Diluted (Rs.)	(0.51)	(3.39)	(6.16)	(14.16)

No amount is proposed to be transferred to reserves for the year ended March 31, 2025.

2. Results of operations and state of companyRs.s affairs

The highlights of the CompanyRs.s financial performance for the year ended March 31, 2025 are as follows:

Standalone

• Total income: Rs. 3,397 lakhs

• EBIDTA: Rs. 405 lakhs

• Loss before tax: Rs. 255 lakhs

• Loss after tax: Rs. 275 lakhs

• Cash generated from / used in operations: Rs. 102 lakhs

Consolidated

• Total income: Rs. 28,498 lakhs

• EBIDTA: Rs. 3,789 lakhs

• Loss before tax: Rs.4,447 lakhs

• Loss after tax: Rs. 4,123 lakhs

• Cash generated from / used in operations: Rs. 965 lakhs

Dividend

The Board of Directors has not recommended any dividend for the financial year 2024-25.

Unclaimed Dividend

In accordance with the provisions of Section 125 of the Companies Act, 2013 (Rs.the ActRs.) read with the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 (IEPF RulesRs.), the dividends declared by the Company and remaining unclaimed for seven years needs to be transferred to the Investor Education and Protection Fund (IEPF).

Out of the dividends declared by the Company during the financial year 2016-17, an amount of Rs. 2,49,496/-, pertaining to 2,49,496 corresponding equity shares, remained unclaimed for a period of seven years. Accordingly, the said amount was transferred to the Investor Education and Protection Fund (IEPF) during the financial year 2024-25.

Change in Share Capital

The authorized share capital of the Company is Rs. 10,000 lakhs and the paid-up share capital increased from Rs. 1,993 lakhs to Rs. 2,756 lakhs, during the FY 2024-25, pursuant to shares issued on exercise of employee stock options (Rs. 8 lakhs) and call money on Rights issue received (Rs. 755 lakhs).

3. Details of material changes from the end of the financial year till the date of the report

i. The Rights Issue Committee of the Company at its meeting held on February 26, 2025, has approved the Second and Final Call of Rs. 30/- per share on the partly paid-up equity shares issued on Rights basis and the call period commenced from April 01, 2025 to April 30, 2025, pursuant to which a total of Rs. 13,115.04 lakhs has been received (representing around 96% of the aggregate amount due on the Second and Final Call and pending first call) on 4,15,70,175 equity shares, which are now fully paid up.

Further, in June 2025, a reminder notice on the unpaid call money was given, for payments to be made between June 16, 2025 and June 30, 2025. Pursuant to this, the Company received Rs.305.75 lakhs (including interest on delayed payments) towards 9,24,811 shares and the corporate action for the same is under process.

ii. The Securities and Exchange Board of India (“SEBI”), vide notification dated on March 08, 2024, introduced a regulatory framework for the facilitation of Small and Medium Real Estate Investment Trusts (“SM REITs”) by amending the SEBI (Real Estate Investment Trusts) Regulations, 2014 (“REIT Regulations”), through SEBI (Real Estate Investment Trusts) (Amendment) Regulations, 2024 (“Amended REIT Regulations”), thereby, paving the way to make real estate investment more accessible to wider set of investors and to regulate and foster growth in the segment. The Company through one of its subsidiaries, applied for registration to SEBI under the regulation, and has received the certificate of registration as Small and Medium REIT, in the nature of Rs.Amsa Small and Medium Real Estate Investment TrustRs. on July 17, 2025.

4. Material Events During the Year Under Review

i. The Board of Directors of the Company in its meeting held on September 10, 2024, approved the strategic realignment of its material subsidiary K2V2 Technologies Private Limited (“K2V2”) to enhance focus on its core technology offerings and leverage its established scale. Based on the approval of the Boards of the Company and K2V2, during the current financial year, (i) the Company increased its stake in K2V2 to 81.94% from 44.44% for additional investment of Rs. 112.30 lakhs (ii) K2V2 has sold its operations of the business units Beyond Walls and Kylas w.e.f. July 01, 2024. Accordingly, on and from the quarter starting July 01, 2024 the financial results of K2V2 comprise of assets in relation to Sell.do.

ii. The Board of Directors of the Company, at its meeting held on October 21, 2024, approved the execution of a Share Purchase Agreement (“SPA”) with Aurum Facility Management Private Limited (“Acquirer” or “AFM”) for transfer of its entire shareholding of Wisetechno Private Limited (WPL), a wholly owned subsidiary of the Company and the Share Purchase Agreement was executed on October 21, 2024. The shares are yet to be transferred as on March 31, 2025.

5. Change in objects of Rights issue

The shareholders, at their meeting held on September 26, 2024, approved a variation in the estimated utilization of the proceeds from the Rights Issue. The variation, to a limited extent, is detailed as under:

Objects of the Issue	Estimated Cost as per LOF	Revised Cost as per Shareholders approval in FY 2022-23	Utilized Till March 2024	Estimated cost- revised as per shareholderRs.s approval in FY 2023-24
Product Development	Rs. 3,750	Rs. 3,750	Rs. 327	Rs. 1,060
Product Marketing	Rs. 3,100	Rs. 3,100	Rs. 20	Rs. 1,021
Identified Investments	Rs. 15,670	Rs. 15,281	Rs. 6,053	Rs. 13,559
Funding Inorganic growth General corporate purpose	Rs. 11,387	Rs. 11,776	Rs. 1,850	Rs. 10,017
Total	Rs. 33,907	Rs. 33,907	Rs. 8,250	Rs. 25,657

Further, the shareholders through a postal ballot on June 7, 2025, approved the widening of the definition of Identified Investment to include (a) Investments made in Aurum Analytica Private Limited, NestAway Technologies Private Limited, YieldWiseX Technologies Private Limited, and Bondsbrain Technologies Private Limited through equity/loan/ line of credit / convertible note, etc., (b) repayment of loan and interest thereon separately taken by the Company and utilized for the Identified Investment. (ii) (a). The unutilized amount of objects in Product Development and Product Marketing be utilized for the purpose mentioned in the Identified Investment. (b) repayment of loan and interest thereon separately taken by the Company and utilized for the Product Development and Product Marketing.

6. Management Discussion and Analysis Report

Management Discussion and Analysis Report for the year under review, as stipulated under the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), is presented in a separate section, which forms part of this Annual Report.

7. Business operations of the Company and its major subsidiaries

The CompanyRs.s and its subsidiaries (Group) operations predominantly relate to providing software solutions in the real estate sector. The organizational structure of the Group is based on the Strategic Business Units (SBU) concept. Major developments and business performance of the SBUs are given below:

Rental

Rental SBU delivered resilient performance with another year of strong revenue growth and improved profitability. The business has its geographical footprint across 15+ cities in India. Increasing the number of units under operations and filling up the units remains a priority as business continues to deepen its presence.

The business recorded a Revenue of Rs. 16,862 lakhs for the year 2024- 25 with a growth of 26.9% over last year. It continues to improve its profitability.

Distribution

The Distribution segment grew marginally year- on-year in terms of revenue, inspite of exiting from BeyondWalls operations. This helped the segment to manage the working capital in a much more efficient way and also making 26% profit.

The business recorded a Revenue of Rs. 7,928 lakhs for the year 2024-25 with a growth of 6.50% over last year. It continues to improve its profitability.

Capital

With contributions from Integrow, Yield WiseX and also the SPVs, the capital segment grew significantly in terms of revenue. With an increase in revenue, the segment reduced its losses considerably during the financial year 2024-25.

The business recorded a Revenue of Rs. 1.594 lakhs for the year 2024-25 with a growth of 137.20% over last year. It continues to improve its profitability.

8. Credit rating

During the year under review, the Company has not obtained any credit ratings.

9. Consolidated Financial Statement

In accordance with the provisions of the Companies Act, 2013 (“the Act”) and the Listing Regulations read with Ind AS 110-Consolidated Financial Statements, Ind AS 28-Investments in Associates and Joint Ventures and Ind AS 31-Interests in Joint Ventures, the consolidated audited financial statement forms part of this Annual Report.

10. Subsidiary, Joint Venture and Associate companies

The details of the CompanyRs.s subsidiaries, joint ventures, and associate companies are provided in Annexure I to this Report.

During the year under review, companies listed in Annexure I to this Report have become and/ or ceased to be the subsidiary, joint venture or associate of the Company.

A statement providing details of performance and salient features of the financial statements of subsidiary, associate, joint venture companies, as per Section 129(3) of the Act, is provided as Annexure II.

The audited financial statements including the consolidated financial statements of the Company and all other documents required to be attached thereto are available on the CompanyRs.s website and can be accessed at https://www.aurumproptech.in/.

The financial statements of the subsidiaries are available on the CompanyRs.s website and can be accessed at https://www.aurumproptech.in/.

During the year under review, K2V2 Technologies Private Limited, Helloworld Technologies India Private Limited, Aurum Analytica Private Limited and Nestaway Technologies Private Limited were material subsidiaries of the Company as per the Listing Regulations. The policy for determining material subsidiaries as approved by the Board can be accessed on the website of the Company at link https://aurumproptech.in/investor/policies/.

11. Secretarial Standards

The Company has complied with all applicable mandatory Secretarial Standards issued by the Institute of Company Secretaries of India.

12. DirectorsRs. Responsibility Statement

Your DirectorRs.s state that:

a) in the preparation of the annual accounts for the year ended March 31, 2025, the applicable accounting standards read with requirements set out under Schedule III to the Act have been followed and there are no material departures from the same;

b) the Directors have selected such accounting policies and applied them consistently and made judgements 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 March 31, 2025, and of the loss of the Company for the year ended on that date;

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

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

e) the Directors 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

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

13. Corporate Governance

The Company is committed to maintain the highest standards of governance and has also implemented several of the best governance practices. The Corporate Governance Report as per the Listing Regulations forms part of this Annual

Report. Certificate from the Secretarial Auditors of the Company confirming compliance with the conditions of Corporate Governance is attached to the Corporate Governance Report and forms an integral part of this Annual Report.

14. Business Responsibility and Sustainability Report

Business Responsibility and Sustainability Report (BRSR) is not applicable to the Company, in accordance with Regulation 34 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), as amended.

15. Contracts or arrangements with related parties

During the year under review:

a) all contracts/arrangements/ transactions entered by the Company with related parties were in the ordinary course of business and on an armRs.s length basis.

b) contracts/arrangements/ transactions which were material, were entered into with related parties in accordance with the policy of the Company on materiality of Related Party Transactions and on dealing with Related Party Transactions.

Details of contracts/arrangements/ transactions with related parties which are required to be reported in Form No. AOC-2 in terms of Section 134(3) (h) read with Section 188 of the Act and Rule 8(2) of the Companies (Accounts) Rules, 2014 are provided in Annexure III to this Report.

The Policy on Materiality of Related Party Transactions and on dealing with Related Party Transactions is available on the CompanyRs.s website and can be accessed at https://aurumproptech.in.

There were no materially significant related party transactions which could have potential conflict with the interests of the Company at large.

Members may refer to Note 21 of the Standalone Financial Statement which sets out Related Parties Disclosures pursuant to Ind AS.

16. Corporate Social Responsibility (CSR)

The Board of Directors of the Company has formed a CSR Committee, in compliance with Section 135 of the Act. For the financial year 2024-25, the Company did not met the eligibility criteria pursuant to Section 135 of the Companies Act, 2013, for making contribution to the Corporate Social Responsibility (CSR) Initiatives hence, the Company made no contribution for the financial year 2024-25.

The composition of the CSR Committee and a brief outline of the CSR policy of the Company in the format prescribed in the Companies (Corporate Social Responsibility Policy) Rules, 2014 is set out in Annexure IV of this report .

The composition of the CSR Committee and a brief outline of the CSR policy of the Company is available on the website of the Company at https:// aurumproptech.in/investor/policies/.

17. Risk Management

The Company has established a well-structured and robust risk management mechanism which serves as a cornerstone for its enterprise risk management practices. This framework is supported by a comprehensive risk register that identifies key risks, evaluates their potential impact, and outlines appropriate mitigation strategies.

By leveraging this comprehensive framework, the Company aim to create a resilient organization that can navigate challenges, capitalize on opportunities, and achieve long term success.

To ensure effective oversight, a detailed report on risk management is quarterly submitted to the Board for review and guidance. It enables the Board to monitor the adequacy and effectiveness of the risk management practices and ensure alignment with the CompanyRs.s strategic objectives.

Further details on the risk management activities including the implementation of a risk management policy, key risks identified and their mitigations are covered in the Management Discussion and Analysis Report, which forms part of this Annual Report.

18. Internal Financial Controls

The key internal financial controls have been documented, automated wherever possible and embedded in the respective business processes.

Assurance to the Board on the effectiveness of internal financial controls is obtained through Three Lines of Defence which include:

a) Management reviews and self-assessment;

b) Continuous controls monitoring by functional experts; and

c) Independent design and operational testing by the Group Internal Audit function.

The Company believes that these systems provide reasonable assurance that the CompanyRs.s internal financial controls are adequate and operate effectively as intended.

19. Directors and Key Managerial Personnel

i) In accordance with the provisions of Section 152 of the Act and in terms of the Articles of Association of the Company, Mr. Srirang Athalye (DIN: 02546964) retires by rotation at the forthcoming AGM, and being eligible, offers himself for re-appointment.

However, Mr. Srirang Athalye has tendered his resignation from the Directorship of the Company with effect from July 31, 2025. Taking the same into consideration, Mr. Ramashrya Yadav has been identified as the Director liable to retire by rotation at the 12th Annual General Meeting of the Company. Necessary resolution for approval of the reappointment of Mr. Ramashrya Yadav has been included in the Notice of the forthcoming AGM of the Company. The Board of Directors of the Company recommend the same for approval by the Members. The profile of Mr. Ramashrya Yadav as required under Regulation 36(3) of the Listing Regulations and Clause 1.2.5 of the Secretarial Standard - 2 is given in the Notice of the AGM, which forms part of this Annual Report.

ii) The Board of Directors of the Company recommended the appointment of Mr. Ashish Deora as a Non-Executive Director of the Company and the shareholders of the Company approved the appointment through Postal Ballot on June 07, 2025. Mr. Ashish Deora assumed office as Non-Executive director on April 30, 2025.

iii) The Company has received declarations from all the Independent Directors of the Company confirming that:

a. they meet the criteria of independence prescribed under the Act and the Listing Regulations; and

b. they have registered their names in the Independent DirectorsRs. Databank.

The Independent Directors have complied with the Code for Independent Directors prescribed under Schedule IV of the Companies Act, 2013 and the Listing Regulations. The Board of Directors of the Company are of the opinion that the Independent Directors of the Company possess requisite qualifications, experience including proficiency and expertise and they hold the highest standards of integrity.

The Company has devised, inter alia, the following policies viz.:

a. Familiarization Programme for Independent Directors

b. Nomination and Remuneration Policy

The Policy for Familiarization Programme for Independent Directors familiarizes its Independent Directors with their roles, rights, responsibilities in the Company, nature of the industry in which the Company operates, business model and related risks of the Company, etc. There has been no change in the policy during the year under review. The said policy is available on the CompanyRs.s website and can be accessed at https://aurumproptech. in/investor/policies/.

iv) The CompanyRs.s remuneration policy is directed towards rewarding performance, based on review of achievements. The remuneration policy is in consonance with existing industry practice. There has been no change in the policy during the year under review. The said policy is available on the CompanyRs.s website and can be accessed at https://aurumproptech. in/investor/policies/.

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

20. Performance Evaluation

The Company has a policy for performance evaluation of the Board, Committees and other individual Directors (including Independent Directors) which includes criteria for performance evaluation of Non-Executive Directors and Executive 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 SEBI Listing Regulations.

The performance of the Board was evaluated by the Board after seeking inputs from all the Directors on the basis of criteria such as the board composition and structure; degree of fulfilment of key responsibilities towards stakeholders (by way of monitoring corporate governance practices, participation in the long term strategic planning, etc.); effectiveness of board processes, information and functioning, etc.; extent of co-ordination and cohesiveness between the Board and its Committees; and quality of relationship between Board Members and the Management. The Company has a policy for performance evaluation of the Board, Committees and other individual Directors (including Independent Directors) which includes criteria for performance evaluation of Executive and Non-Executive Directors. In compliance with the requirement of the provisions of Section 178 of the Act read with Rules framed thereunder and

Schedule IV to the Act as well as Regulation 17(10) of the SEBI Listing Regulations, the performance evaluation of individual directors, Board committees and Board as a whole were carried out during the year under review. For the Financial Year 2024-25, the Company adopted the Internal methodology for carrying out the Board Evaluation exercise.

In a separate meeting of Independent Directors, performance of Non-Independent Directors, the Board as a whole was evaluated, taking into account the views of Executive Director and Non-Executive Directors.

The performance evaluation process of the Independent Director was based on the declarations received from the Independent Directors that they fulfilled the criteria of independence as required under the Act and SEBI Listing Regulations.

21. EmployeesRs. Stock Option Scheme

The Company has formulated the Aurum PropTech Employee Stock Option Plan 2021 with an objective of enabling the Company to attract and retain talented human resources by offering them the opportunity to acquire a continuing equity interest in the Company, which will reflect their efforts in building the growth and the profitability of the Company.

During the financial year, the Company has allotted 1,43,100 equity shares to Directors and employees of the Company and its subsidiaries under the “Aurum PropTech Employee Stock Option Plan 2021” on exercise of the employee stock options.

The disclosure relating to ESOPs required to be made under the provisions of the Companies Act, 2013 and the Rules made thereunder and the Securities and Exchange Board of India (Share Based Employee Benefit and Sweat Equity) Regulations, 2021 (SBEB Regulations) is provided on the website of the Company http://aurumproptech. in/investor.

Pursuant to Regulation 13 of the Securities Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, a certificate from Secretarial Auditor is available on

the CompanyRs.s website and can be accessed at http://aurumproptech.in/investor.

22. Auditors and AuditorsRs. Report Auditors

The Board of Directors, at its meeting held on September 25, 2024, recommended the appointment of M/s. Kirtane & Pandit LLP, Chartered Accountants (Firm Registration No. 105215W/W100057), as the Statutory Auditors of the Company from the conclusion of ensuing Extra-Ordinary General Meeting till the conclusion of 12th Annual General Meeting of the Company. The said appointment was duly approved by the Shareholders at the Extraordinary General Meeting held on October 19, 2024.

The Board of Directors recommends the reappointment of M/s. Kirtane & Pandit LLP, Chartered Accountants for further period of five years from the conclusion of ensuing Annual General Meeting upto the conclusion of the 6th consecutive Annual General Meeting to be held in the year 2030.

The AuditorsRs. Report does not contain any qualification, reservation, adverse remark or disclaimer. The Notes to the financial statements referred in the AuditorsRs. Report are self-explanatory and do not call for any further comments.

Pursuant to Section 139(1) and other applicable provisions of the Companies Act, 2013 M/s. M S K A & Associates, Chartered Accountants (ICAI Firm Registration no.: 105047W) were appointed as the Statutory Auditors of the Company at the 6th AGM held on August 06, 2019, to hold office for a period of 5 consecutive years from the conclusion of the 6th AGM till the conclusion of the 11th AGM of the Company. M S K A & Associates had confirmed that they are not disqualified from continuing as Auditors of the Company. M/s. M S K A & Associates, Chartered Accountants, who were reappointed by the Board of Directors at its meeting held on April 29, 2024, for a second term of five consecutive years, subsequently withdrew their consent to act as Statutory Auditors of the Company, vide their mail dated September 25, 2024.

Secretarial Auditor

The Board has appointed M/s Ainesh Jethwa & Associates, Practicing Company Secretary, to conduct Secretarial Audit of the Company. The Secretarial Audit Report for the financial year ended March 31, 2025 of the Company and its Material Subsidiaries is annexed and marked as Annexure V and Annexure VA & Annexure VB to this Report. The Management shall be more vigilant and ensure timely compliance with the applicable provisions of the Companies Act 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The rest of the report is selfexplanatory.

The Board of Directors, on the recommendation of the Audit Committee, has appointed M/s Ainesh Jethwa & Associates, Practicing Company Secretary, Mumbai as the secretarial auditor for a period of five years from the financial year 2025-26 to financial year 2029-30, subject to the approval of the shareholders in the ensuing Annual General Meeting. They have confirmed their eligibility for the appointment.

Internal Auditor

The Board of Directors had appointed M/s. Protune KSA Consultants Private Limited (CIN: U74999MH2017PTC293746) as the Internal Auditor for conducting the internal audit of the Company for the financial year 2024-25.

The Board of Directors, on the recommendation of the Audit Committee, has re-appointed Protune KSA Consultants Private Limited (CIN: U74999MH2017PTC293746) to conduct the internal audit of the Company for financial year 2025-26. The Internal Auditor have confirmed their eligibility and consented to continue as the Internal Auditor of the Company.

Cost Audit

The provisions of Companies (Cost Records and Audit) Rules, 2014 are not applicable to the Company.

23. Meetings of the Board

During the financial year, six meetings of the Board of Directors were held. The details of these

meetings, including the attendance of each Director, are provided in the Corporate Governance Report, which forms part of this Annual Report.

The meetings were conducted in compliance with the applicable provisions of the Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The quorum was there for all the meetings, and maximum interval between any two consecutive meetings did not exceed 120 days.

24. Committees of the Board

The Company has duly constituted the Committees required under the Act read with applicable Rules made there under and the SEBI Listing Regulations.

The Company has an Audit Committee with the constitution, powers, and role as prescribed under Section 177 of the Act and Regulation 18 of the SEBI Listing Regulations.

The other statutory committees of the Board are given below:

i) InvestorsRs. Grievances and StakeholdersRs. Relationship Committee

ii) Nomination and Remuneration Committee

iii) Corporate Social Responsibility Committee

iv) Executive Investment Committee

v) Rights Issue Committee

vi) Fund Raising Committee

Details about composition, powers, role, meetings held and attendance of members at meetings of the relevant Committee are provided in the Report on Corporate Governance which forms part of this Annual Report.

25. Vigil Mechanism and Whistle-blower Policy

The Company has established a robust Vigil Mechanism and Whistleblower Policy in accordance with the provisions of the Act and the Listing Regulations.

Employees and other stakeholders are required to report actual or suspected violations of applicable laws and regulations and the Code of Conduct. Such genuine concerns can be raised by a Whistle-blower

through an e-mail or dedicated telephone hotline or directly to the Ombudsperson or to Members of the Compliance Committee within the Organization through face to face meeting, e-mail, telephone, or fax. The Vigil Mechanism and Whistle-blower Policy is available on the CompanyRs.s website and can be accessed at https://aurumproptech.in/investor/ policies/.

26. Prevention of sexual harassment at workplace

The Company has zero tolerance for sexual harassment at workplace and has adopted a gender neutral Policy on the Prevention of Sexual Harassment at its workplaces in line with the provisions of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 and the Rules made thereunder for prevention and redressal of complaints of sexual harassment at workplace.

All employees (permanent, contractual, temporary and trainees) are covered under the said policy. During the financial year under review, the Company has not received any complaint of Sexual Harassment of Women at Workplace. The Company has constituted Internal Committee(s) (“ICs”) to redress and resolve any complaints arising under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.

For the financial year under review:

- Number of complaints received- NIL

- Number of complaints resolved- NA

- Number of cases pending for more than 90 days- NA

The Company remains committed to providing a safe, respectful, and inclusive work environment for all its employees.

27. The Maternity Benefit Act, 1961

The Company has duly complied with the provisions of the Maternity Benefit Act, 1961, which aims to regulate the employment of women in certain establishments for specified periods before and after childbirth, and provides for maternity and other related benefits.

AH eligible female employees are extended the benefits as prescribed under the Act, including paid maternity leave, nursing breaks, and other entitlements. The Company remains committed to supporting the health, well-being, and work-life balance of its women employees in accordance with applicable laws and best practices.

28. Particulars of loans, investments, guarantees and securities

Particulars of loans given, investments made, guarantees given and securities provided along with the purpose for which the loan or guarantee or security provided is proposed to be utilized by the recipient are disclosed in the Standalone Financial Statement. (Please refer to Note 4.a.1, 4.a.2, 4.b.1, 4.b.2 to the Standalone Financial Statement).

29. Conservation of energy, technology absorption, 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 Act, are provided in Annexure VI to this Report.

30. Annual Return

The Annual Return of the Company as on March 31, 2025 is available on the CompanyRs.s website and can be accessed at https://aurumproptech.in/investor/ financial-information/annual-reports/.

31. Particulars of employees and related disclosures

The remuneration paid to the Directors, Key Managerial Personnel is in accordance with the Nomination and Remuneration Policy formulated in accordance with Section 178 of the Act and Regulation 19 read with Schedule II of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Further details on the same are given in the Corporate Governance Report which forms part of this Annual Report.

The information required in terms of Section 197(12) of the Act read with Rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) Rule, 2014 is given below:

I. Information as per Rule 5(1) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014

a) Ratio of the remuneration of each director to the median remuneration of the employees (“MRE”) of the Company for the financial year 2024-25.

Name of the Director	Ratio to MRE
Executive Directors
Mr. Onkar Shetye	15.72
Non-Executive Directors
Mr. Vasant Gujarathi	Not Applicable
Mr. Ajit Joshi	Not Applicable
Dr. Padma Deosthali	Not Applicable
Mr. Srirang Athalye	Not Applicable
Mr. Ramashrya Yadav	Not Applicable

b) Percentage increase in remuneration of each Director/ KMP in the financial year 2024-25:

Name of the Director/ Key Managerial Personnel	% increase in remuneration in the Financial Year 2024-25
Directors
Mr. Onkar Shetye	10%
Mr. Vasant Gujarathi	N.A
Mr. Ajit Joshi	N.A
Dr. Padma Deosthali	N.A
Mr. Srirang Athalye	N.A
Mr. Ramashrya Yadav	N.A
Key Managerial Personnel
Mr. Kunal Karan, Chief Financial Officer	10%
Ms. Sonia Jain, Company Secretary & Compliance Officer	10%

c) Percentage increase in the MRE during the financial year 2024-25: Nil

d) Number of permanent employees on the rolls of the Company as on March 31, 2025: 57

e) Average percentage increase made in salaries of employees other than Managerial Personnel in the financial year was 15% vis-a-vis an increase of 10% in the salaries of Managerial Personnel.

f) Affirmation that the remuneration is as per the remuneration policy of the Company:

We affirm that the remuneration is as per the remuneration policy of the Company.

II. Information as per Rule 5(2) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014

The statement containing particulars of employees in terms of remuneration drawn is provided in a separate annexure forming part of this report. However, having regard to Section 136 of the Act, the Annual Report excluding the aforesaid annexure, is being sent to all the members of the Company and others entitled thereto. The said annexure is open for inspection and any member who wishes to inspect shall send a request for the same on the e-mail id of the Company i.e. investors@aurumproptech.in

32. Particulars of employees and related disclosures

Your Directors state that no disclosure or reporting is required in respect of the following matters as there were no transactions on these matters during the year under review:

- Details relating to deposits covered under Chapter V of the Act.

- Issue of equity shares with differential rights as to dividend, voting or otherwise

- Issue of shares (including sweat equity shares) to employees of the Company, except for the grant of options under EmployeesRs. Stock Options Scheme referred to in this Report.

- Neither the Managing Director nor the Whole-time Directors of the Company receive any salary or commission from any of the subsidiaries of the Company.

- No significant or material orders were passed by the Regulators or Courts or Tribunals which impact the going concern status and CompanyRs.s operations in future

- No fraud has been reported by the Auditors to the Audit Committee or the Board.

- There has been no change in the nature of business of the Company.

- There is no proceeding pending under the Insolvency and Bankruptcy Code, 2016.

- There was no instance of one-time settlement with any Bank or Financial Institution.

33. Acknowledgment

The Board places on record its deep sense of appreciation for the services committed by all the employees of the Company. The Board would also like to express their sincere appreciation for the assistance and co-operation received from the financial institutions, banks, government and regulatory authorities, stock exchanges, customers, vendors and members during the year under review.

		For and on behalf of the Board
		Aurum PropTech Limited
	Onkar Shetye	Vasant Gujarathi
Date: July 23, 2025	Executive Director	Non-Executive and Independent Director
Place: Navi Mumbai	DIN: 06372831	DIN:06863505