Cash UR Drive Marketing Limited Directors Report

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Dear Members,

Your Directors have pleasure in presenting the Annual Report of Cash Ur Drive Marketing Limited ("the Company") together with the Audited Standalone and Consolidated Financial Statements for the Financial Year ended March 31, 2026.

The Financial Year 2025-26 has been a landmark year in the Companys journey. During the year, the Company successfully completed its Initial Public Offering (IPO), and its equity shares were listed on the NSE SME Platform in August 2025. The successful listing marks a significant milestone and reflects the confidence reposed by investors, customers, business partners and other stakeholders in the Companys business model and future growth prospects.

The listing has strengthened the Companys capital base, enhanced its corporate visibility and reinforced its commitment towards maintaining the highest standards of corporate governance, transparency and regulatory compliance. As a listed entity, the Company remains focused on delivering sustainable growth, creating long-term shareholder value and strengthening its leadership position in the outdoor advertising industry.

In compliance with the provisions of the Companies Act, 2013, the Rules framed thereunder and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this Report presents the financial performance, operational highlights and significant developments of the Company for the Financial Year ended March 31, 2026

- FINANCIAL PERFORMANCE

The financial performance of the Company for the Financial Year ended March 31, 2026 is summarized below: Standalone Financial Performance

Particulars	FY 2025-26	FY 2024-25	Change(%)
Revenue from Operations	18,666.90	13,932.39	33.98%
Other Income	571.05	304.93	87.28%
Total Income	19,237.94	14,237.32	35.12%
Cost of Services	13,557.03	10,185.94	33.10%
Employee Benefit Expenses	1,058.12	914.93	15.65%
Other Expenses	693.94	685.26	1.27%
EBITDA	3,928.86	2,413.28	62.80%
EBITDA Margin (%)	20.42%	16.95%	347 Bps
Depreciation & Amortisation Expenses	21.41	19.42	10.25%
Finance Costs	11.75	13.23	(11.19%)
Total Expenses	15,342.25	11,856.68	29.39%
Profit Before Tax (PBT)	3,895.70	2,380.63	63.64%
Total Tax	955.87	598.17	59.79%
Profit After Tax (PAT)	2,939.83	1,782.46	64.93%
Profit Margin (%)	15.75%	12.52%	276 Bps
Basic EPS (Rs. )	21.24	14.28	48.74%
Diluted EPS (Rs. )	21.24	14.28	48.74%

Consolidated Financial Performance

Particulars	FY 2025-26
Revenue from Operations	18,666.90
Other Income	571.05
Total Income	19,237.94
Cost of Services	13,557.03
Employee Benefit Expenses	1,058.12
Other Expenses	693.94
EBITDA	3,928.86
Depreciation & Amortisation Expenses	21.41
Finance Costs	11.75
Total Expenses	15,342.25
Profit Before Tax	3,895.70
Current Tax	954.66
Deferred Tax	1.21
Share of Profit from Associates	24.47
Profit After Tax	2,964.29
Basic EPS (Rs. )	21.42
Diluted EPS (Rs. )	21.42

- REVIEW OF OPERATIONS AND FINANCIAL PERFORMANCE

The Financial Year 2025-26 has been a landmark year for the Company, marked by its successful listing on the NSE SME Platform and strong financial performance driven by continued business expansion and operational excellence.

During the year under review, on a Standalone basis, the Company recorded Revenue from Operations of Rs. 18,666.90 Lakhs, as against Rs. 13,932.39 Lakhs in the previous financial year, registering a healthy growth of approximately 34.0%. The increase in revenue was primarily attributable to higher business volumes, expansion of the Companys outdoor advertising portfolio, improved customer acquisition and execution of large-scale advertising campaigns.

The Companys Total Income increased to Rs. 19,237.94 Lakhs from Rs. 14,237.32 Lakhs in the previous year, reflecting an increase of approximately 35.1%.

Total expenses stood at Rs. 15,342.25 Lakhs compared to Rs. 11,856.68 Lakhs during the previous year. The increase in expenses was in line with the growth in business operations and expansion of the Companys activities. Despite higher operating costs, the Company maintained healthy operational efficiencies through prudent cost management and improved execution capabilities.

Consequently, the Profit Before Tax (PBT) increased significantly to Rs. 3,895.70 Lakhs, as against Rs. 2,380.63 Lakhs in the previous financial year, representing a growth of approximately 63.6%.

The Profit After Tax (PAT) for the year stood at Rs. 2,939.83 Lakhs, compared with Rs. 1,782.46 Lakhs during FY 2024-25, registering a robust growth of approximately 64.9%.

On a Consolidated basis, the Company reported a Profit After Tax of Rs. 2,964.29 Lakhs, which includes the share of profit from associate entities amounting to Rs. 24.47 Lakhs, reflecting the positive contribution of the Companys strategic investments.

The Companys financial position also strengthened considerably during the year. Shareholders Funds increased from Rs. 5,463.82 Lakhs as on March 31, 2025, to Rs. 13,635.85 Lakhs as on March 31, 2026, primarily on account of the successful Initial Public Offering (IPO) and retention of profits. The Companys Cash and Cash Equivalents increased substantially to Rs. 3,325.39 Lakhs from Rs. 810.65 Lakhs, providing enhanced liquidity to support future expansion and operational requirements.

The Board believes that the Companys strong financial performance reflects the resilience of its business model, the continued trust of its clients, and the dedicated efforts of its employees. With a strengthened balance sheet, enhanced market presence following its listing, and a clear strategic roadmap, the Company is well positioned to capitalize on emerging opportunities in the outdoor advertising and green mobility sectors while continuing to create sustainable value for all its stakeholders.

- TRANSFER TO RESERVES

Your directors do not propose to transfer any amount to the General Reserve for the Financial Year ended March 31, 2026.

- DIVIDEND

In order to conserve resources for future business growth and expansion, your Directors do not recommend any dividend for the Financial Year ended March 31, 2026.

- MATERIAL CHANGES AND COMMITMENTS AFFECTING THE FINANCIAL POSITION OF THE COMPANY

There have been no material changes or commitments affecting the financial position of the Company between the end of the Financial Year i.e., March 31, 2026 and the date of this Report, except those disclosed elsewhere in this Annual Report.

- DEPOSITS

During the Financial Year under review, the Company has not accepted any deposits from the public within the meaning of Sections 73 to 76 of the Companies Act, 2013 read with the Companies (Acceptance of Deposits) Rules, 2014.

Accordingly, there were no unpaid or unclaimed deposits outstanding as on March 31, 2026.

- SHARE CAPITAL

The Authorised Share Capital of the Company as on March 31, 2026 was Rs. 20,00,00,000, divided into 2,00,00,000 Equity Shares of Rs. 10/- each.

During the year under review, pursuant to the successful Initial Public Offering ("IPO"), the paid-up equity share capital of the Company increased from Rs. 1,317.68 Lakhs comprising 1,31,76,800 Equity Shares of Rs. 10/- each to Rs. 1,764.58 Lakhs comprising 1,76,45,800 Equity Shares of Rs. 10/- each.

The equity shares of the Company were listed on the NSE SME Platform in August 2025.

- PARTICULARS OF LOANS, GUARANTEES AND INVESTMENTS

The particulars of loans, guarantees and investments covered under the provisions of Section 186 of the Companies Act, 2013 are provided in the Notes forming part of the Standalone Financial Statements and form an integral part of this Annual Report.

- ASSOCIATE COMPANIES

During the Financial Year 2025-26, the Company expanded its strategic investments by acquiring significant influence in the following entities, which consequently became Associate Entities of the Company within the meaning of the Companies Act, 2013 and the applicable Accounting Standards:

Name of Associate Entity	Percentage of Holding
CharjKaro Greentech Mobility Private Limited	50%
All White Communications LLP	49%

Accordingly, as on March 31, 2026, the Company has the above Associate Entities.

The financial statements of the aforesaid Associate Entities have been considered while preparing the Consolidated Financial Statements of the Company in accordance with the applicable Accounting Standards.

Pursuant to the provisions of Section 129(3) of the Companies Act, 2013 read with Rule 5 of the Companies (Accounts) Rules, 2014, a statement containing salient features of the financial statements of the Associate Companies in Form AOC-1 forms part of this Annual Report as Annexure-A.

- SUBSIDIARY COMPANIES

As on March 31, 2026, the Company does not have any subsidiary company.

- JOINT VENTURES

As on March 31, 2026, the Company does not have any Joint Venture.

- RELATED PARTY TRANSACTIONS

All Related Party Transactions entered into during the Financial Year were in the ordinary course of business and on an arms length basis and were in compliance with the applicable provisions of the Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

All Related Party Transactions were reviewed and approved by the Audit Committee.

During the year under review, there were no material related party transactions entered into by the Company with Promoters, Directors, Key Managerial Personnel or other related parties which may have had a potential conflict with the interests of the Company.

Accordingly, the disclosure of Related Party Transactions in Form AOC-2 pursuant to Section 134(3)(h) of the Companies Act, 2013 is annexed as Annexure-B to this Report.

- MANAGEMENT DISCUSSION AND ANALYSIS

Pursuant to Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Management Discussion and Analysis Report forms an integral part of this Annual Report and is annexed as Annexure-C to this Report.

- HUMAN RESOURCES

The Company firmly believes that its employees are its most valuable asset and the key drivers of its continued success. During the Financial Year under review, the Company continued to strengthen its human capital by fostering a culture of performance, innovation, collaboration and continuous learning.

The Company remains committed to providing a safe, healthy and inclusive work environment that encourages professional development, employee engagement and equal opportunities. Various initiatives were undertaken during the year to enhance employee skills, improve operational efficiency and promote a high-performance work culture.

The Company also continues to focus on employee welfare, leadership development and talent retention to support its long-term growth objectives.

The number of employees as on March 31, 2026 was 172, out of which 136 are male and 36 Are females.

- CODE OF CONDUCT

The Company has adopted a Code of Conduct applicable to all Directors and Senior Management Personnel, laying down the standards of ethical conduct, integrity and accountability expected from them in the discharge of their duties.

All the Directors and Senior Management Personnel have affirmed compliance with the Code of Conduct for the Financial Year ended March 31, 2026.

The Code of Conduct is available on the Companys website at www.cashurdrive.com .

- BOARD OF DIRECTORS AND KEY MANAGERIAL PERSONNEL

The Board of Directors of the Company comprises Executive, Non-Executive and Independent Directors having an optimum combination of experience, expertise and professional knowledge. The composition of the Board is in conformity with the provisions of the Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

During the Financial Year under review, there was no change in the composition of the Board of Directors.

However, during the year, the following changes took place in the Key Managerial Personnel of the Company:

• Mr. Gagan Mahajan was appointed as the Company Secretary & Compliance Officer of the Company with effect from 10th July, 2025.

• Ms. Shefali Kesarwani resigned from the office of Company Secretary & Compliance Officer (Key Managerial Personnel) with effect from 10th July, 2025.

Except as stated above, there was no change in the composition of the Key Managerial Personnel during the Financial Year ended March 31, 2026.

The Key Managerial Personnel of the Company as on March 31, 2026 are:

• Mr. Raghu Khanna - Chairman & Managing Director

• Mrs. Parveen K. Khanna - Whole-time Director

• Mr. Rajat Singhal - Chief Financial Officer

• Mr. Gagan Mahajan - Company Secretary & Compliance Officer

- NUMBER OF BOARD MEETINGS

During the Financial Year 2025-26, Fifteen (15) meetings of the Board of Directors were held on the following dates:

15 April 2025, 18th June 2025, 28th June 2025, 10th July 2025, 16th July 2025, 22nd July 2025, 30th July 2025, 5th August 2025, 7th October 2025, 12th November 2025, 8th December 2025, 3rd February 2026, 17th February 2026, 14th March 2026 and 31st March 2026.

The maximum interval between any two meetings did not exceed 120 days, as prescribed under Section 173 of the Companies Act, 2013, Secretarial Standard-1 on Meetings of the Board of Directors and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

During the Financial Year, the Independent Directors met separately without the presence of Non-Independent Directors and members of management in accordance with Schedule IV of the Companies Act, 2013 and Regulation 25(3) of the SEBI Listing Regulations on 31st March 2026.

- NUMBER OF GENERAL MEETINGS

During the Financial Year 2025-26, the following General Meetings were held:

• Annual General Meeting held on 2nd July 2025.

• Extraordinary General Meeting(s), if any, held on 3rd April 2025.

The proceedings of the meetings were conducted in compliance with the applicable provisions of the Companies Act, 2013 and Secretarial Standards issued by the Institute of Company Secretaries of India.

- ANNUAL EVALUATION OF THE BOARD, ITS COMMITTEES AND INDIVIDUAL DIRECTORS

Pursuant to the provisions of the Companies Act, 2013 read with the applicable Rules made thereunder, Schedule IV of the Companies Act, 2013, and the applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board of Directors has carried out an annual performance evaluation of the Board as a whole, its Committees and the individual Directors for the Financial Year ended March 31, 2026.

The evaluation was undertaken through a structured and comprehensive performance evaluation process designed to assess the effectiveness of the Boards functioning and the contribution made by each Director. The evaluation criteria, as approved by the Nomination and Remuneration Committee, covered various aspects including the composition and structure of the Board, effectiveness of Board processes, quality of discussions and decisionmaking, strategic guidance, corporate governance practices, risk management, financial oversight, participation and attendance at meetings, safeguarding of stakeholders interests, independence of judgment, professional expertise, ethical standards, and overall contribution towards the achievement of the Companys strategic objectives and long-term sustainable growth.

The performance of the Board Committees, namely the Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship Committee, Corporate Social Responsibility Committee and Initial Public Offering Committee, was also evaluated with reference to their respective terms of reference, effectiveness in discharging statutory and governance responsibilities, quality of recommendations made to the Board, adequacy of deliberations and overall contribution to the governance framework of the Company.

In accordance with the provisions of Schedule IV of the Companies Act, 2013, the Independent Directors, at their separate meeting held during the year, reviewed and evaluated the performance of the Chairman, Managing Director, Whole-time Director and Non-Independent Directors. They also assessed the quality, quantity and timeliness of information flowing between the management and the Board, which is essential for the Board to effectively and reasonably perform its duties.

Further, the Board, excluding the Director being evaluated, assessed the performance of each Independent Director after taking into account factors such as integrity, independence of judgment, professional competence, expertise, participation in Board and Committee meetings, constructive engagement in deliberations, guidance provided to the management, adherence to ethical standards and contribution towards strengthening the governance practices of the Company.

Based on the outcome of the evaluation process, the Board expressed its satisfaction with the overall effectiveness of the Board, its Committees and the individual Directors. The evaluation confirmed that the Board and its Committees continue to function effectively and provide appropriate strategic direction, oversight and governance, thereby contributing significantly to the sustained growth and overall performance of the Company.

- RISK MANAGEMENT

The Company has implemented a comprehensive Risk Management framework for identifying, evaluating and mitigating various business, financial, operational, legal and regulatory risks.

The Audit Committee periodically reviews the risk management framework and monitors significant risks affecting the business. Appropriate mitigation measures have been adopted by the management to ensure business continuity and sustainable growth.

The Board periodically reviews the effectiveness of the risk management processes and is satisfied that adequate systems are in place.

- FAMILIARISATION PROGRAMME FOR INDEPENDENT DIRECTORS

The Company has adopted a Familiarisation Programme for Independent Directors to familiarize them with the Companys business operations, industry, organizational structure, regulatory framework, risk management practices and governance philosophy.

The Independent Directors are also updated from time to time on changes in applicable laws, business developments and industry trends to enable them to effectively discharge their duties.

- BOARD COMMITTEES

The Board has constituted the following Committees in accordance with the provisions of the Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015:

• Audit Committee

• Nomination & Remuneration Committee

• Stakeholders Relationship Committee

• Corporate Social Responsibility Committee

During the Financial Year under review, there was no change in the composition of any of the Board Committees.

Audit Committee

The Audit Committee is constituted in accordance with Section 177 of the Companies Act, 2013 and Regulation 18 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The composition of the Audit Committee as on March 31, 2026 is as follows:

Name	Designation	Category
Mr. Alok Nigam	Chairman	Independent Director
Mr. Vivek Deorao Talmale	Member	Independent Director
Mrs. Parveen K. Khanna	Member	Whole-time Director

During the year under review, all the recommendations made by the Audit Committee were accepted by the Board of Directors.

During the Financial Year 2025-26, six (6) meetings of the Audit Committee were held on the following dates:

• 28th June, 2025

• 18th July, 2025

• 23rd July, 2025

• 12th November, 2025

• 7th January, 2026

• 14th March, 2026

All the recommendations made by the Audit Committee during the year were accepted by the Board of Directors. Nomination and

Remuneration Committee

The Nomination and Remuneration Committee has been constituted in accordance with Section 178 of the Companies Act, 2013 and Regulation 19 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The composition of the Committee as on March 31, 2026 is as follows:

Name	Designation	Category
Mr. Alok Nigam	Chairman	Independent Director
Mr. Vivek Deorao Talmale	Member	Independent Director
Mr. Bhupinder Kumar Khanna	Member	Non-Executive Non-Independent Director

The Committee oversees the appointment, remuneration, performance evaluation and succession planning of Directors, Key Managerial Personnel and Senior Management in accordance with the Nomination and Remuneration Policy of the Company.

During the Financial Year 2025-26, one (1) meeting of the Nomination and Remuneration Committee was held on 10th July, 2025.

The Committee reviews and recommends to the Board matters relating to appointment, remuneration, performance evaluation and succession planning of Directors, Key Managerial Personnel and Senior Management in accordance with the Nomination and Remuneration Policy of the Company.

Stakeholders Relationship Committee

The Stakeholders Relationship Committee has been constituted in accordance with Section 178 of the Companies Act, 2013 and Regulation 20 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The composition of the Committee as on March 31, 2026 is as follows:

Name	Designation	Category
Mr. Alok Nigam	Chairman	Independent Director
Mr. Vivek Deorao Talmale	Member	Independent Director
Mr. Raghu Khanna	Member	Chairman & Managing Director

The Committee oversees and ensures timely redressal of investors grievances relating to transfer/transmission of shares, issue of duplicate share certificates, dematerialisation/rematerialisation of shares and other shareholder- related matters.

During the Financial Year 2025-26, one (1) meeting of the Stakeholders Relationship Committee was held on 12th November, 2025.

The Committee oversees and ensures timely redressal of investors grievances relating to transfer/transmission of shares, dematerialization/dematerialization of shares and other shareholder-related matters.

Corporate Social Responsibility Committee

The Corporate Social Responsibility Committee has been constituted pursuant to Section 135 of the Companies Act, 2013.

The composition of the Committee as on March 31, 2026 is as follows:

Name	Designation	Category
Mr. Raghu Khanna	Chairman	Chairman & Managing Director
Mrs. Parveen K. Khanna	Member	Whole-time Director
Mr. Alok Nigam	Member	Independent Director

The Committee formulates and recommends the Corporate Social Responsibility Policy, monitors its implementation and recommends the amount of expenditure to be incurred on CSR activities in accordance with the provisions of the Companies Act, 2013.

During the Financial Year 2025-26, two (2) meetings of the Corporate Social Responsibility Committee were held on the following dates:

• 11th July, 2025

• 8th December, 2025

The Committee formulates and recommends the Corporate Social Responsibility Policy, monitors its implementation and recommends the amount of expenditure to be incurred on CSR activities in accordance with the provisions of the Companies Act, 2013.

The Annual Report on Corporate Social Responsibility (CSR) activities, as required under Section 135 of the Companies Act, 2013 read with the Companies (Corporate Social Responsibility Policy) Rules, 2014, is annexed to this Boards Report as Annexure-D and forms an integral part of this Annual Report .

Pursuant to the provisions of Schedule IV to the Companies Act, 2013 and Regulation 25(3) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, a separate meeting of the Independent Directors of the Company was held on 31st March, 2026, without the presence of the Non-Independent Directors and members of the management.

- DECLARATION BY INDEPENDENT DIRECTORS

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

The Independent Directors have also confirmed compliance with the Code for Independent Directors and have registered themselves with the Independent Directors Databank maintained by the Indian Institute of Corporate Affairs (IICA), wherever applicable.

In the opinion of the Board, all Independent Directors possess integrity, expertise and experience, including proficiency required to effectively discharge their duties.

- DIRECTORS RESPONSIBILITY STATEMENT

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

a) the applicable Accounting Standards have been followed in the preparation of the annual financial statements;

b) appropriate accounting policies have been selected and applied consistently and judgments and estimates have been made that are reasonable and prudent;

c) proper and sufficient care has been taken for maintaining adequate accounting records for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities;

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

e) adequate internal financial controls have been laid down and are operating effectively; and

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

- INTERNAL FINANCIAL CONTROLS AND THEIR ADEQUACY

The Company has established adequate internal financial controls commensurate with the size, scale and complexity of its business operations. These controls are designed to ensure the orderly and efficient conduct of business, safeguarding of assets, prevention and detection of frauds and errors, accuracy and completeness of accounting records, and timely preparation of reliable financial information.

The internal control framework is periodically reviewed and strengthened to align with the changing business environment and regulatory requirements. The Audit Committee regularly reviews the adequacy and effectiveness of the internal financial control systems and monitors the implementation of corrective actions, wherever necessary.

During the Financial Year under review, no material weakness or significant deficiency in the design or operation of internal financial controls was observed. The Directors are of the opinion that the Company has an adequate and effective internal financial control system with reference to its financial statements.

- AUDITORS

(a) Statutory Auditors

Pursuant to the provisions of Section 139 of the Companies Act, 2013 read with the Companies (Audit and Auditors) Rules, 2014, M/s Khurana Sharma & Co., Chartered Accountants (Firm Registration No. 010920N), having its office at 1299, Sector 15-B, Chandigarh - 160015, were appointed as the Statutory Auditors of the Company at the Annual General Meeting held on 30th September, 2022, for a term of five consecutive years, to hold office until the conclusion of the Annual General Meeting to be held in the year 2027 .

The Statutory Auditors have confirmed that they continue to satisfy the eligibility criteria prescribed under Sections 139 and 141 of the Companies Act, 2013 and are not disqualified from continuing as the Statutory Auditors of the Company.

The Statutory Auditors have also confirmed that they hold a valid Peer Review Certificate issued by the Institute of Chartered Accountants of India (ICAI).

The Statutory Auditors Report on the Standalone and Consolidated Financial Statements for the Financial Year ended March 31, 2026 does not contain any qualification, reservation, adverse remark or disclaimer. The observations made by the Statutory Auditors are self-explanatory and therefore do not call for any further comments under Section 134(3)(f) of the Companies Act, 2013.

During the year under review, the Statutory Auditors have not reported any instance of fraud under Section 143(12) of the Companies Act, 2013.

(b) Secretarial Auditor

Pursuant to the provisions of Section 204 of the Companies Act, 2013 read with the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, the Board of Directors appointed M/s Vasisht & Associates, Practising Company Secretaries, as the Secretarial Auditors of the Company.

The Secretarial Audit Report for the Financial Year ended March 31, 2026 forms part of this Annual Report as Annexure-E.

The Secretarial Audit Report contains one qualification in respect of non-compliance with Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Company had delayed by one day in submitting the disclosure of Related Party Transactions for the quarter/half year ended September 30, 2025, resulting in a monetary penalty of E5,000/- along with applicable GST of E900/- (aggregating to E5,900/-) levied by the National Stock Exchange of India Limited (NSE). The Company has since regularized the non-compliance by filing the requisite disclosure and remitting the penalty imposed by the Stock Exchange. Further, there was no delay in filing any forms, returns or documents with the Registrar of Companies (ROC), and the Secretarial Audit Report does not contain any other qualification, reservation, adverse remark or disclaimer.

(c) Internal Auditor

Pursuant to the provisions of Section 138 of the Companies Act, 2013 read with the Companies (Accounts) Rules, 2014, the Company has appointed M/s Kumar Himanshu & Co., Chartered Accountant, as the Internal Auditor of the Company for the Financial Year 2025-26.

The Internal Auditor periodically reviews the adequacy and effectiveness of the Companys internal control systems and submits reports to the Audit Committee for its review and recommendations.

- REPORTING OF FRAUDS

During the Financial Year under review, no fraud has been reported by the Statutory Auditors under Section 143(12) of the Companies Act, 2013 read with the Companies (Audit and Auditors) Rules, 2014.

- CORPORATE GOVERNANCE

As the Companys Equity Shares are listed on the NSE Emerge Platform, the provisions relating to Corporate Governance under Regulations 17 to 27 and Regulation 46(2)(b) to (i) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 are not applicable to the Company.

However, the Company is committed to maintaining high standards of corporate governance, transparency, accountability and ethical business practices.

- COMPLIANCE OF SECRETARIAL STANDARDS

The Company has complied with the applicable Secretarial Standards issued by the Institute of Company Secretaries of India (ICSI) relating to Meetings of the Board of Directors (SS-1) and General Meetings (SS-2), as notified by the Central Government under Section 118(10) of the Companies Act, 2013.

- BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT

The provisions relating to Business Responsibility and Sustainability Report (BRSR) under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 are not applicable to the Company.

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

The information required under Section 134(3)(m) of the Companies Act, 2013 read with Rule 8(3) of the Companies (Accounts) Rules, 2014 is given below:

(a) Conservation of Energy

i. The Company continues to undertake measures for efficient utilization and conservation of energy in its day-today operations.

ii. The Company has not made any significant capital investment towards energy conservation during the year under review.

iii. Being engaged in the business of outdoor advertising and media solutions, the Companys operations are not energy intensive.

(b) Technology Absorption

i. The Company continuously adopts appropriate technologies and digital platforms to improve operational efficiency and customer service.

ii. No specific expenditure was incurred on research and development during the year.

iii. No technology was imported during the Financial Year.

(c) Foreign Exchange Earnings and Outgo Foreign Exchange Earnings : E Nil Foreign Exchange Outgo : E Nil

- ANNUAL RETURN

Pursuant to the provisions of Section 92(3) read with Section 134(3)(a) of the Companies Act, 2013, the Annual Return in Form MGT-7 for the Financial Year ended March 31, 2026 will be available on the website of the Company at: https://www.cashurdrive.com/investor/ipo#annual-return

- PREVENTION OF SEXUAL HARASSMENT OF WOMEN AT WORKPLACE

The Company has in place a Policy on Prevention of Sexual Harassment at Workplace in accordance with the Sexual

Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 and has constituted an Internal Committee for redressal of complaints.

During the Financial Year under review:

• Number of complaints received: Nil

• Number of complaints disposed of: Nil

• Number of complaints pending as on March 31, 2026: Nil

- PARTICULARS OF EMPLOYEES

The information required pursuant to Section 197(12) of the Companies Act, 2013 read with Rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 forms part of this Annual Report as Annexure-F.

- POLICY ON DIRECTORS APPOINTMENT AND REMUNERATION

The Nomination & Remuneration Committee has framed a policy for selection and appointment of Directors including determining qualifications and independence of a Director, Key Managerial Personnel (KMP), Senior Management Personnel and their remuneration as part of its charter and other matters provided under Section 178(3) of the Companies Act, 2013.

Pursuant to Section 134(3) of the Companies Act, 2013, the Nomination & Remuneration Policy of the Company which lays down the criteria for determining qualifications, competencies, positive attributes and independence for appointment of Directors and policies of the Company relating to remuneration of Directors, KMP and Senior Management Personnel is available under investor relations section on the Companys website and also attached as Annexure-G.

Further, the Company also has a Board Diversity Policy to assure that the Board is fully diversified and comprises of an ideal combination of Executive and Non-Executive Directors, including Independent Directors, with diverse backgrounds.

- PROHIBITION OF INSIDER TRADING

The Company has adopted a Code of Conduct for Prevention of Insider Trading in accordance with the SEBI (Prohibition of Insider Trading) Regulations, 2015.

The Company Secretary & Compliance Officer acts as the Compliance Officer for administering the Code and ensuring compliance with the applicable regulations. The trading window is closed during the period when unpublished price sensitive information is available with the designated persons.

- INSOLVENCY AND BANKRUPTCY CODE, 2016

During the Financial Year under review, no application was made by or against the Company under the Insolvency and Bankruptcy Code, 2016. No proceedings were pending against the Company under the said Code as on March 31, 2026.

- LISTING

The Equity Shares of the Company are listed and admitted to dealings on the NSE Emerge Platform of the National Stock Exchange of India Limited. The Company continues to comply with all applicable listing requirements.

- DETAILS OF DEMATERIALISATION OF EQUITY SHARES

The equity shares of the Company are listed on the NSE SME Platform and are available for trading only in dematerialised form.

The Company has appointed Bigshare Services Pvt. Ltd (or your existing RTA) as its Registrar and Share Transfer Agent for providing investor services.

The ISIN of the Companys equity shares is INE0WL201014

- GENERAL DISCLOSURES

During the Financial Year under review:

a) The Company has not issued any equity shares with differential rights as to dividend, voting or otherwise.

b) The Company has not issued any sweat equity shares.

c) The Company has not granted any Employee Stock Options (ESOPs).

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

e) There were no significant or material orders passed by any Court, Tribunal or Regulatory Authority which could impact the going concern status or future operations of the Company.

f) The Board accepted all recommendations made by the Audit Committee during the Financial Year.

g) The Company has not entered into any one-time settlement with any Bank or Financial Institution during the year under review.

- ACKNOWLEDGEMENT

Your Directors place on record their sincere appreciation for the continued support and cooperation received from the Companys customers, advertisers, media partners, business associates, bankers, financial institutions, regulatory authorities, the Central and State Governments, the National Stock Exchange of India Limited and all other stakeholders.

The Directors also express their heartfelt gratitude to the employees of the Company for their dedication, commitment and valuable contribution towards the continued growth and success of the Company.

The Board further conveys its sincere thanks to the shareholders for their continued trust, confidence and unwavering support, which has been instrumental in the Companys progress and achievements.