Blue Jet Healthcare Ltd Directors Report

Dear Members,

The Board of Directors are pleased to present their 58^th Annual Report on the business and operations of Blue Jet Healthcare Limited ("the Company") along with Audited Financial Statements, prepared in compliance with Ind AS Accounting Standards, for the Financial Year ended March 31, 2026.

1. FINANCIAL SUMMARY AND PERFORMANCE HIGHLIGHTS

The summarized financial results for the year are as under:

Rs. in Million

Particulars	31-03-2026	31-03-2025
	Standalone	Standalone
Revenue from operations	9473.21	10,299.85
Other Income	686.54	462.56
Total Income	10,159.75	10,762.41
Profit before depreciation & amortization, Finance cost and Tax	3,627.53	4239.86
expense
Depreciation and amortization	240.02	177.89
Finance Costs	62.39	0.98
Profit after depreciation & amortization, Finance cost before	3,325.12	4060.99
exceptional items and tax expense
Exceptional Items	-	-
Tax expenses	846.96	1008.96
Profit after Tax	2,478.16	3,052.03
Basic earnings per equity share (in )	14.29	17.59
Diluted earnings per equity share (in )	14.29	17.59

2. REVIEW OF BUSINESS OPERATIONS

FY 2025-26 has been a successful year for the Company. The Companys performance in terms of total income during the year was Rs. 10,159.75 million as compared to Rs. 10,762.41 million for the previous year, The Profit before depreciation, and amortization, Finance cost and Tax expense for the year is Rs. 3,627.53 million as compared to

Rs. 4,239.86 million for the previous year. The net profit after tax amounting to Rs. 2,478.16 million as compared to Rs. 3,052.03 million for the previous year. The EPS on financials for the year ended on

March 31, 2026, is Rs. 14.29.

3. STATE OF COMPANYS AFFAIR AND BUSINESS OVERVIEW

The Companys state of Affairs and Business Overview is given in the Management Discussion and Analysis, which forms part of this Annual Report.

4. DIVIDEND

Based on the Companys Performance and in terms of Dividend Distribution Policy of the Company, the Directors of your Company has recommended a Final Dividend of Rs. 1.20 /- (One Rupee Twenty Paise) per equity share having face value of Rs. 2/- (Rupees Two) (i.e. 60% per equity share of face value Rs. 2 each) for the year ended March 31, 2026, subject to the approval of Members at the ensuing 58^th Annual General Meeting of the Company.

Pursuant to the Finance Act, 2020, dividend income is taxable in the hands of the Members w.e.f. April 1, 2020 and the Company is required to deduct tax at source (TDS) from dividend paid to the Members at prescribed rates as per the

Income-tax Act, 1961.

The payment of proposed dividend is in compliance with the Dividend Distribution Policy. The Dividend Distribution Policy is in accordance with Regulation 43A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and is disclosed on the website of the Company at https://bluejethealthcare. c o m / w p - c o n t e n t / u p l o a d s / 2 0 2 5 / 1 1 / dIvidend-distribution-policy.pdf

5. TRANSFER TO RESERVE

The closing balance of retained earnings of the

Company for the financial year ended March 31,

2026, after all appropriations and adjustments is

Rs. 13,252.19 million. During this year, the Company has not transferred any amount to general reserve.

6. SHARE CAPITAL

During the year under review, the Company has not issued any equity or preference shares and shares with differential voting rights or sweat equity shares, nor has it granted any stock options.

There is no change in the Authorised, Issued, Subscribed and Paid-up Share Capital of the Company.

As on 31^st March, 2026, the Authorized Share Capital of the Company is Rs. 470,000,000/- (Rupees Forty Seven Crores only) divided into 225,000,000 (Twenty Two Crores Fifty Lakhs) equity shares of Rs. 2 each (Rupees Two only) and 2,000,000 (Twenty Lakhs) 0.1% Redeemable Preference shares of Rs. 10 each (Rupees Ten only). As on March 31, 2026, the issued, subscribed and paid up share capital of the Company is

Rs. 36,19,30,850 (Rupees Thirty Six Crore Nineteen Lakh Thirty Thousand Eight Hundred Fifty) divided into 17,34,65,425 (Seventeen Crore Thirty Four Lakhs Sixty Five Thousand Four Hundred Twenty Five Only) Equity Shares of Rs. 2/- (Rupees Two Only ) each and Rs. 15,000,000 (Rupees One Crore Fifty Lakhs) divided into 15,00,000 (Rupees Fifteen Lakhs) Preference shares of Rs. 10/- (Rupees Ten Only) each.

7. BOARD AND ITS COMMITTEES

Number of Board Meetings

Your Board meets at regular intervals to discuss and decide on business strategies/policies and review the Companys financial performance. During the FY 2025-26, 6 (Six) Board Meetings were held. The meetings were held Physically/ virtually in accordance with the applicable provisions of the Companies Act, 2013. The details relating to Board Meetings and attendance of Directors in each Board meeting held during the FY 2025-26 has been separately provided in the Corporate Governance Report.

Committees of the Board

The constitution of the Board Committees is in acquiescence of provisions of the Companies Act, 2013 and the relevant rules made thereunder, Listing Regulations and the Articles of Association of the Company. The Board has constituted 6 (Six) Committees viz. Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship Committee, Corporate Social Responsibility Committee, Risk Management

Committee and Investment & Finance Committee to deal with specific areas/activities that need a closer review and to have an appropriate structure for discharging its responsibilities.

The composition, terms of reference, attendance of directors at the meetings of all the above Committees has been disclosed in the Corporate Governance Report.

There has been no instance where the Board has not accepted any of the recommendations of the Audit Committee.

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

The Board is of the opinion that the Independent Directors appointed on the Board of the Company, are persons of high integrity and reputation and possess the requisite expertise and experience (including the proficiency).

9. DIRECTORSANDKEYMANGERIALPERSONNEL

Directors

As on March 31, 2026, the Company has

8 (Eight) Directors comprising of 4 (Four)

Executive Directors and 4 (Four) Non-Executive

Independent Directors, out of which there are 3 (Three) Independent Women Director.

The Shareholders of the Company at the 57^th Annual General Meeting, basis the recommendation of the Board of Directors, approved the following:

1. Re-appointment of Mr. Naresh Suryakant Shah (DIN:03073963) as the Whole-Time Director of the Company, for a period of five years with effect from December 31, 2025 to December30,2030,liabletoretirebyrotation.

2. Re-designation of Mr. Popat B Kedar

(DIN:01986137), Director, as the Whole-Time Director of the Company, for a period of five years with effect from September 25, 2025 to September24,2030liabletoretirebyrotation.

Further, none of the Director has resigned during the period under review.

Directors Retiring by Rotation

Pursuant to the provisions of Section 152(6)(d) of the Companies Act, 2013 read with Companies

(Appointment and Qualification of Directors)

Rules, 2014 and Articles of Association of the

Company, Mr. Naresh Suryakant Shah (DIN:

03073963) retires by rotation at the ensuing Annual General Meeting and being eligible, offer himself for re-appointment. The necessary disclosures required under the Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and Secretarial Standards-2 on General Meetings issued by the Institute of Company Secretaries of India, for the above-mentioned re-appointment are provided in the Annual General Meeting

Notice of the Company.

Key Managerial Personnel

As on March 31, 2026 the following persons have been designated as Key Managerial Personnel ("KMP") of the Company pursuant to the provisions of Section 2 (51) and 203 of the Companies Act, 2013 read with the Companies

(Appointment and Remuneration of Managerial

Personnel) Rules, 2014:

Sr. No. Name	Designation
1. Mr. Akshay Bansarilal Arora	Executive Chairman
2. Mr. Shiven Akshay Arora	Managing Director
3. Mr. Naresh Suryakant Shah	Whole- Time Director
4. Mr. Popat Bhagwan Kedar	Whole- Time Director
5. Mr. Karuppannan Ganesh	Chief Financial Officer
6. Ms. Sweta Poddar	Company Secretary & Compliance Officer

Based on the recommendations of the

Nomination and Remuneration Committee, the Board of Directors at its meeting held on August 3, 2026 approved the re-appointment of Mr. Akshay Bansarilal Arora, (DIN: 00105637) as Whole Time Director and Executive Chairman and Mr. Shiven Akshay Arora (DIN: 07351133) as

Managing Director of the Company for a further term of five (5) years commencing from April 13,

2027, subject to the approval of the Members at the ensuing Annual General Meeting.

The Board has considered their qualifications, experience, expertise, leadership abilities and contribution to the growth and development of the Company and is of the view that their continued association would be in the best interests of the Company and its stakeholders.

Appropriate resolutions seeking Members approval for their respective re-appointments form part of the Notice convening the ensuing

Annual General Meeting.

10. DECLARATIONS FROM INDEPENDENT DIRECTORS

In the opinion of the Board all the Independent Directors have complied with the Code for Independent Directors prescribed in Schedule IV to the Act along with the Code of Conduct for Directors and Senior Management Personnel formulated by the Company as per Listing Regulations. The Independent Directors have given declarations that they meet the criteria of independence as laid down under Section 149(6) of the Companies Act, 2013 (the Act) read with Rule 6 of the Companies (Appointment and Qualification of Directors) Rules, 2014 and Regulation 16(1)(b) and 25(8) of the SEBI Listing Regulations.

11. CORPORATE SOCIAL RESPONSIBILITY

The Company has adopted a Corporate Social Responsibility Policy in accordance with the Companies (Corporate Social Responsibility Policy) Rules, 2014 which can be accessed at https://bluejethealthcare.com/wp-content/ uploads/2026/01/CSR-policy.pdf. The Policy inter alia briefs the areas in which CSR outlays can be made, objectives, the various CSR Programs/Projects which can be undertaken, implementation of the said programs and projects, criteria for identification of the implementing agencies, monitoring and evaluation mechanisms and annual action plan. The brief outline of the CSR Policy of the company and the initiatives undertaken by the company during the financial year ended March 31, 2026, in accordance with Section 135 of the Act and Companies (Corporate Social Responsibility

Policy) Rules, 2014 is set out in Annexure-I to this report in the format prescribed in the Companies (Corporate Social Responsibility Policy) Rules, 2014.

12. COMPANYS POLICY ON APPOINTMENT AND REMUNERATION OF DIRECTORS, KEY MANAGERIAL PERSONNEL AND OTHER EMPLOYEES

On the recommendation of Nomination and

Remuneration Committee, the Company has formulated and adopted a Nomination and

Remuneration Policy which is in accordance with the Companies Act, 2013 and the Listing Regulations. The Policy aims to attract, retain and motivate qualified people at the board and senior management levels and ensure that the interests of Board members & senior executives are aligned with the Companys vision and mission statements and are in the long term interests of the Company.

The Policy is available on the website of the Company at https://bluejethealthcare.com/ wp-content/uploads/2025/11/nomination-and-remuneration-policy.pdf

13. PERFORMANCE EVALUATION OF BOARD, COMMITTEES AND INDIVIDUAL DIRECTORS

Pursuant to the provisions of the Companies Act, 2013, Regulation 17(10) and other applicable provisions of the Listing Regulations, the Board of Directors of the Company have formulated a Board Evaluation Policy which lays down the manner of evaluation of the Board as a whole, its committees and the individual Directors.

The Board evaluation process has been completed for Financial Year 2025-26 by way of an internal assessments based on a detailed questionnaires.

The Board of Directors on recommendation of

Nomination and Remuneration Committee has carried out the annual performance evaluation of the Chairman, Individual Directors, Board as well as its Committees for the financial year ended March 31, 2026. The performance evaluation of each Director was carried out by the Board, other than the Director being evaluated. The performance evaluation of the

Chairman and the Non-Independent Directors was carried out by the Independent Directors in their separate meeting.

The Board expressed its satisfaction with the

Board evaluation process and outcomes, highlighting the directors engagement, experience, diversity, and expertise. The Board expressed satisfaction with the outcome of the performance evaluation of the Executive

Chairman, Directors, Board Committees and Board as a whole. On governance and compliance, suggestions provided by the Board are taken seriously and acted upon.

14. RISK MANAGEMENT POLICY

The Company has in place a risk management framework and policy that provides an all-inclusive approach to safeguard the organisation from various risks, both operational and strategic through adequate and timely actions and to anticipate, evaluate and mitigate the risks that could materially impact the business objectives. The potential risks are identified and mitigation measures are implemented to address the same.

Pursuant to Regulation 21 of the of the Listing Regulations, a Risk Management Committee has been constituted with responsibility to formulate risk management policy, identify, monitor, mitigate and oversee implementation of the risk management policy, including evaluating the adequacy of risk management and internal control systems, ensure appropriate methodology, processes and systems that are in place, review the risks considering the changing industry dynamics, evolving complexity and keep the board informed about the nature and content of its discussions, recommendations and actions to be taken on a regular basis. The Risk Management Policy of the Company is available on the Companys website at f The other details in this regard are provided in the Corporate Governance Report, which forms part of this Annual Report.

15. DIRECTORS RESPONSIBILITY STATEMENT

Pursuant to Section 134(3)(c) of the Companies Act, 2013, Directors of the Company, to the best of their knowledge and belief, confirm that for the financial year ended March 31, 2026 i. in the preparation of the Annual Accounts, the applicable accounting standards have been followed with proper explanation relating to material departures; ii. the Directors had 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 financial year and of the profit and loss of the

Company for the year;

iii. the Directors had 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. the Annual Accounts have been prepared on a going concern basis; v. the Directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems are adequate and operating effectively; vi. the Directors, had laid down proper internal financial control and that are adequate and were operating effectively

16. STATUTORY AUDITORS AND THEIR REPORT

The Members of the Company at the 53^rd Annual General Meeting held on December 31, 2021, have approved the appointment of KKC & Associates LLP (formerly known as Khimji Kunverji & Co LLP) Chartered Accountants (Firm Registration No.

105146W/W100621), as Statutory Auditors of the

Company for a period of 5 (five) consecutive years from the conclusion of 53^rd Annual General Meeting till the conclusion of 58^th Annual General Meeting of the Company to be held in the year

2026-27. The first term of KKC & Associates LLP will end at the ensuing Annual General Meeting and it is proposed to re-appoint them as statutory auditors of the Company for the second term of 5 years from the conclusion of the 58^th Annual General Meeting till the conclusion of the 63^rd Annual General Meeting.

KKC & Associates LLP have confirmed that they meet the eligibility criteria and are free from any disqualifications as specified under Section 141 of the Companies Act, 2013 and have affirmed their independent status.

The Auditors Report to the members for the year under review forms part of this Annual

Report and are unmodified and does not contain any qualification, reservation or adverse remark or disclaimer.

17. DETAILS IN RESPECT OF FRAUDS REPORTED BY AUDITORS UNDER SECTION 143 (12)

During the year under review, there were no frauds reported by the Auditors to the Audit Committee or the Board under section 143(12) of the Companies Act, 2013.

18. SECRETARIAL AUDITOR AND SECRETARIAL AUDIT REPORT

Pursuant to the provisions of Section 204 and all other applicable provisions, if any, of the Companies Act, 2013 (the Act) read with Rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014 and Regulation 24A of the Securities

Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations,

2015 M/s. Mehta & Mehta, Practicing Company

Secretaries, was appointed as the Secretarial

Auditors of the Company for a term of five consecutive years commencing from financial year 2025-2026 till financial year 2029-2030.

The Secretarial Auditor, M/s. Mehta & Mehta,

Practicing Company Secretaries, has issued Secretarial Audit Report in Form MR-3 for the financial year 2025-26, pursuant to the provisions of Section 204 of the Companies Act, 2013, and Annual Secretarial Compliance Report pursuant to Regulation 24A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Secretarial Audit Report given by the Secretarial

Auditors in Form No. MR-3 is annexed to this Report as "Annexure II"

There are no qualifications, reservations or adverse remarks made by Secretarial Auditor in their Report.

19. INTERNAL AUDITORS

The Company has in place an adequate internal audit framework to monitor the efficacy of the internal controls with the objective of providing to the Audit Committee and the Board of Directors, an independent, objective and reasonable assurance on the adequacy and effectiveness of the Companys processes. The Internal Auditor reports directly to the Chairman of the Audit Committee.

H. H. Chimthanawala & Co., Chartered Accountants (Firm Registration No.

112363W), were appointed as the Internal Auditors of the Company for the FY 2025-26 in the Board Meeting held on May 14, 2025 in accordance with the provisions of Section 138 of the Act read with the Companies (Accounts) Rules, 2014

20. COST AUDITORS AND COST AUDIT REPORTS

The provisions of section 148 of Companies Act, 2013 are not applicable to the Company, hence cost accounts and records are not required to be maintained by the Company.

21. ADEQUACY OF INTERNAL FINANCIAL CONTROLS

The Company has a well-established internal control framework, which is designed to continuously assess the adequacy, effectiveness and efficiency of financial and operational controls and the Board is responsible for ensuring that IFC are laid down in the Company and that such controls are adequate and operating effectively. The Company believes that strengthening of internal controls is an ongoing process and there will be continuous efforts to keep pace with changing business needs and environment.

Your Companys internal control systems are commensurate with the nature, size, and complexity of the businesses and operations. These are routinely tested and certified by Statutory as well as Internal Auditor.

Significant audit observations and follow-up actions are reported to the Audit Committee.

22. SUBSIDIARY, ASSOCIATE COMPANY AND JOINT VENTURE COMPANY

The Company does not have any company, which is its Subsidiary, Associate Company and Joint Venture. Hence the details of this clause are not applicable to the Company.

23. PARTICULARS OF LOAN, GUARANTEE AND INVESTMENTS

The Company has not given any loan, guarantee or made investment pursuant to the provisions of Section 186 of the Companies Act, 2013.

24. ANNUAL RETURN

Pursuant to the provisions of Section 134(3) and Section 92(3) of the Companies Act, 2013 read with Rule 12 of the Companies (Management and Administration) Rules, 2014, the Annual Return of the Company is available on the website of the Company at https://bluejethealthcare. com/annual-return/

25. PARTICULARS OF CONTRACT/

ARRANGEMENTS WITH RELATED PARTIES

During the year under review, all the transactions entered into by the Company with related parties were in compliance with the applicable provisions of the Act and the Listing Regulations, details of which are set out in the Notes to

Financial Statements forming part of this Annual Report. All related party transactions are entered into only after receiving prior approval of the Audit Committee. Further, in terms of the provisions of Section 188(1) of the Act read with the Companies (Meetings of Board and its Powers) Rules, 2014, all contracts/arrangements/ transactions entered into by the Company with its related parties, during the financial year under review, were in ordinary course of business and on arms length and not material nor any transaction has any potential conflict with the interest of the Company at large.

In line with the requirements of the Act and the Listing Regulations, the Company has formulated a Policy on dealing with Related Party Transactions ( RPTs ) and the same is available on the website of the Company at https://bluejethealthcare. com/wp-content/uploads/2026/02/policy-on-related-party-transactions.pdf.

No transactions were carried out during the year under review which requires reporting in Form AOC-2 pursuant to the Section 134 (3) (h) of the Act read with Rule 8 (2) of the Companies (Accounts) Rules, 2014.

26. PUBLIC DEPOSITS

During the year under review, the Company has not accepted or renewed any deposits from the public within the meaning of Sections 73 of the Act read with the Companies (Acceptance of Deposits) Rules, 2014 and therefore no disclosure pursuant to Rules 8(5)(v) and (vi) of the Companies (Accounts) Rules, 2014 are reported.

Hence, the requirement for furnishing of details relating to deposits covered under Chapter V of the Act or the details of deposits which are not in compliance with the Chapter V of the Act is not applicable.

27. COMPLIANCE WITH SECRETARIAL STANDARDS ON BOARD MEETING AND GENERAL MEETINGS

During the Financial Year 2025-26, the Company has complied with all the relevant provisions of the applicable mandatory Secretarial Standards i.e. SS-1 and SS2, relating to "Meetings of the Board of Directors" and "General Meetings", respectively issued by the Institute of Company Secretaries of India and approved by the Central Government under Section 118 (10) of the Act.

28. CORPORATE GOVERNANCE

The Companys Corporate Governance Practices are a reflection of value system encompassing culture, policies, and relationships with the stakeholders. Integrity and transparency are key to Corporate Governance Practices to ensure that Company gain and retain the trust of stakeholders at all times. It is about maximizing shareholder value legally, ethically and sustainably. The Board exercises its fiduciary responsibilities in the widest sense of the term.

As per Regulation 34(3) read with Schedule V of the Listing Regulations, a separate section on Corporate Governance practices followed by the Company, together with a certificate from the Companys Secretarial Auditors confirming compliance with the same has been disclosed under the Corporate Governance Report section of this Annual Report.

29. VIGIL MECHANISM/ WHISTLE BLOWER POLICY

Pursuant to provisions of Section 177(9) & (10) of the Companies Act, 2013 read with Rule 7 of Companies (Meetings of Board and its Powers) Rules, 2014 and the Listing Regulations, the Company has adopted a Whistle Blower Policy and established the necessary Vigil Mechanism, for its Directors and employees. Pursuant to the Policy, the Whistle Blower can raise concerns relating to Reportable Matters (as defined in the Policy) such as unethical behavior, breach of Code of Conduct, actual or suspected fraud, any other malpractice, impropriety or wrongdoings, illegality, non-compliance of legal and regulatory requirements, retaliation against the Directors & Employees and instances of leakage of/suspected leakage of Unpublished Price Sensitive Information of the Company etc.

Further,themechanismadoptedbytheCompany encourages the Whistle Blower to report genuine concerns or grievances to the Audit Committee, and provides for adequate safeguards against victimization of Whistle Blower, who avail of such mechanism and also provides for direct access to the Chairman of the Audit Committee, in appropriate or exceptional cases. The Audit

Committee oversees the functioning of the same. Further, no personnel have been denied access to the Audit Committee during the Financial Year under review.

The details of this Policy are explained in the Corporate Governance Report which forms a part of this Annual Report and also hosted on the website of the Company at https://bluejethealthcare.com/wp-content/ u p l o a d s / 2 0 2 5 / 0 5 / v i g i l - m e c h a n i s m -and-whistle-blower-policy.pdf.

There was no instance of such reporting during the financial year ended March 31, 2026.

30. MANAGEMENT DISCUSSION AND ANALYSIS REPORT

The Management Discussion and Analysis Report in compliance with Regulation 34(2)(e) and Schedule V of Listing Regulations is provided in a separate section and forms an integral part of this report.

31. TRANSFER OF EQUITY SHARES/UNCLAIMED DIVIDEND TO IEPF

Pursuant to Section 124 and other applicable provisions of the Act, read with the IEPF Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 ("the IEPF Rules"), all unpaid or unclaimed dividends are required to be transferred by the Company to the IEPF established by the Government of India, after completion of Seven (7) years. Further, according to the IEPF Rules, the shares on which dividend has not been paid or claimedbytheMembersfor7(Seven)consecutive years or more shall also be transferred to the demat account of the IEPF Authority.

However, your Company did not have any funds lying unpaid or unclaimed for a period of 7(seven) years in Unpaid Dividend Account. Therefore, there were no funds which were required to be transferred to Investor Education and Protection fund (IEPF).

32. MATERIAL CHANGES AND COMMITMENTS

Company has raised capital through a Qualified

Institutions Placement (QIP) in accordance with the applicable provisions of the Companies Act, 2013, the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, and other applicable laws. Pursuant approval of Investment & Finance Committee dated

July 9, 2026, the Company allotted 1,58,10,276 equity shares of face value of 2 each at an issue price of 506 per equity share (including a premium of 504 per equity share), aggregating to 7,99,99,99,656.

Further, consequent to said issue the Company has complied with minimum public shareholding requirement with public shareholding at 26.85%.

33. SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS

No significant material orders have been passed by the Regulators or Courts or Tribunals which would impact the going concern status of the Company and its future operations.

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

As required by the Companies (Accounts) Rules, 2014 the relevant data pertaining to conservation of energy, technology absorption and foreign exchange earnings and outgo are given in the Annexure III forming part of this Report.

35. PARTICULARS OF EMPLOYEES

The information required under section 197(12) of the Companies Act, 2013 read with Rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014 as amended from time to time in respect of Directors/ employees of the Company is provided in

Annexure IV of this Report.

The information required under Section 197(12) of the Act read with Rule 5(2) and 5(3) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 as amended from time-to-time forms part of this Board Report. However, in terms of Section 136 of the Act, the annual report is being sent to the shareholders excluding the said statement.

The said information is readily available for inspection by the shareholders at the Companys registered office during the business hours on all working days up to the date of ensuing Annual General Meeting and shall also be provided to any shareholder who sends a written request to the Company Secretary and Compliance Officer at companysecretary@bluejethealthcare.com

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

The Company has zero tolerance towards sexual harassment at workplace and is committed to provide a safe and secure working environment for all employees.

TheCompanyhasadoptedaPolicyonPrevention,

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, 2013 and rules made thereunder and the same is hosted on the Companys website at https://bluejethealthcare.com/wp-content/ uploads/2024/07/Policy-on-Prevention-and-Redressal-of-Sexual-Harassment-of-Women. pdf. An Internal Complaints Committee (ICC) has also been set up to redress complaints received regarding sexual harassment pursuant to Rule 8(5)(x) of the Companies (Accounts)

Rules, 2014 and complied with the provisions relating thereto.

The details pertaining to complaints under the provisions of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and

Redressal) Act, 2013 are as below :

Sr. No. Particulars

1. No. of complaints of sexual harassment received in the year - Nil

2. No. of complaints disposed off during the year - Nil

3. No. of cases pending for more than ninety days - Nil

37. COMPLIANCE UNDER MATERNITY BENEFIT ACT, 1961

The Company has complied with the provisions relating to the Maternity Benefit Act, 1961.

38. INDUSTRIAL RELATION

Industrial Relations at all sites of the Company during the year under review continued to be cordial.

General Disclosures

Your Directors state that:

1. There was no change in the nature of business of the Company during the financial year ended March 31, 2026.

2. During the year, no significant or material orders were passed by the Regulators or Courts or Tribunals which impact the going concern status and Companys operation in future.

3. During the financial year under review no disclosure or reporting is required with respect to issue of equity shares with differential rights as to dividend, voting or otherwise, issue of Sweat equity shares and Buyback of shares.

4. No proceedings are filed by the Company or pending against the Company under the Insolvency and Bankruptcy Code, 2016.

5. The Company serviced all the debts & financial commitments as and when they became due with the bankers or Financial Statements.

ACKNOWLEDGEMENTS

Your Directors place on record their sincere thanks to bankers, financial institutions, business associates, consultants, and various Government Authorities for their continued support extended to your Companies activities during the year under review. Your directors also acknowledge gratefully the shareholders for their support and confidence reposed on your Company.