Century Enka Ltd Directors Report

For the Financial Year ended 31 st March 2026

To

The Shareholders,

Century Enka Limited

The Directors are pleased to present the 60 th Annual Report, which also marks the Companys Integrated Report, along with the audited standalone and consolidated financial statements for the financial year ended 31st March 2026 (the period under review).

FINANCIAL HIGHLIGHTS

/Lacs

Particulars	Standalone		Consolidated
	FY 26	FY 25	FY 26	FY 25
Net Revenue from Operations	1,70,541	2,00,169	1,70,541	2,00,169
Profit before Depreciation, Finance Cost, Exceptional Items and Tax	18,969	15,208	18,969	15,208
Add/(Less):
Depreciation	(5542)	(5497)	(5542)	(5497)
Finance Cost	(289)	(454)	(289)	(454)
Share in Loss of	-	-	(85)	(63)
Associate (net of tax)
Taxation (Net)	(2783)	(2547)	(2783)	(2547)
Exceptional Items	(186)	-	(186)	-
Net Profit	10,169	6,710	10,084	6,647

SHARE CAPITAL

The Companys paid-up equity Share Capital remains at 2,185 lacs as on 31 st March 2026. During the year, the Company has not issued any Securities.

DIVIDEND

In view of the Companys performance, the Board of Directors has recommended a dividend of 110% (i.e., 11 per equity share of face value 10 each) for the period under review, compared to a dividend of 100% (i.e., 10 per equity share) paid in the previous year. Pursuant to the amendments introduced by the Finance Act, 2020, under the Income Tax Act, 2025, dividends distributed by the Company are now taxable in the hands of shareholders at the applicable rates. Accordingly, the Company will deduct tax at source as per the prevailing tax laws.

UNPAID/UNCLAIMED DIVIDEND

Equity shares for which the dividend has remained unpaid or unclaimed for a consecutive period of seven years are required to be transferred to the Investor Education and Protection Fund (IEPF) Authority, in accordance with the timelines prescribed by the Ministry of Corporate Affairs (MCA), Government of India. The corresponding dividend amounts on such shares will also be transferred to the IEPF Authority. However, shareholders may claim both the equity shares and the associated dividends from the IEPF Authority by following the

procedure laid down under the Companies Act, 2013 and the rules framed thereunder.

The Company has already transferred the relevant equity shares along with the unclaimed dividend pertaining to the financial year ended 31 st March 2018 to the IEPF Authority. In respect of the financial year ended 31st March 2019, the unclaimed dividend and corresponding equity shares will be transferred to the IEPF Authority after the conclusion of the Annual General Meeting, in compliance with the applicable statutory timelines.

DIVIDEND DISTRIBUTION POLICY

Pursuant to Regulation 43A of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations), the Company has formulated a Dividend Distribution Policy. The dividend recommended by the Board of Directors for the financial year under review is in accordance with the criteria outlined in this policy. The Dividend Distribution Policy is available on the Companys website and can be accessed at: https://

TRANSFER TO GENERAL RESERVES

For the financial year ended 31 st March 2026, the Board of Directors has decided not to transfer any amount to the General Reserves.

OVERVIEW AND THE STATE OF THE COMPANYS AFFAIRS

Course of Business

On a standalone basis, the Companys net revenue from operations declined to 1,70,541 lacs for the financial year ended 31 st March 2026, as compared to 2,00,169 lacs in the previous financial year. During the year under review, the decrease in revenue is primarily due to reduction in sales volume and raw material prices as compare to previous year. Profit before interest, depreciation, exceptional items and tax rose to 18,969 lacs, up from 15,208 lacs in the previous financial year. Net profit also increased to 10,169 lacs, compared to 6,710 lacs in the previous financial year. On a consolidated basis, the net profit for the year stood at 10,084 lacs as compared to 6,647 lacs in previous financial year.

Excise Duty Demand

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), vide its order dated 20 th December 2019, in the Companys appeal against the order of the Commissioner of Central Excise, Raigad, upheld the denial of the benefit under Notification No. 6/2000-CE dated 1st March 2000. However, the Tribunal remanded the matter to the Commissioner with instructions to recompute the correct assessable value, allow eligible deductions, determine the applicable excise duty, and grant the appropriate CENVAT/MODVAT credit.

Subsequently, the Company filed an appeal before the Honble Supreme Court of India on 22 nd February 2020, challenging the portion of the Tribunals order that upheld the denial of benefit under the said notification. The Honble Supreme Court has tagged the matter with

other similar appeals. An application for a stay on the recovery of interest and penalty has also been filed that may arise out of denial of benefit under the said notification.

Pursuant to the directions of the Tribunal, the Commissioner passed a revised order dated 8 th September 2020, in which the recomputed excise duty demand was reduced to 7.30 crores (as against the original demand of 229.27 crores), along with interest and an equivalent amount of penalty. The Department of Central Excise has challenged this revised order before the Appellate Tribunal on 22nd January 2021, citing non-adherence to procedural norms in the recomputation, including the grant of CENVAT/MODVAT credit and allowance of deductions.

Based on legal advice, the Company believes it has a reasonably strong case before the Honble Supreme Court.

EXPANSION AND MODERNISATION

During the year, the Company initiated steps to increase capacity of Draw Texturizing Yarn (DTY), Mother Yarn and continued to focus on product customization and the development of value-added products to expand its product portfolio.

The Company invested towards modernisation of plants and energy conservation measures during the period under review. The Company also invested in ABREL Century Energy Limited to obtain power from the second phase of its Hybrid (Solar and Wind) Power Project. This investment was made pursuant to the requirement that a captive user must hold a minimum of twenty-six percent (26%) of the equity shares of the power producer to qualify as a Captive User under the provisions of the Electricity Act, 2003, read with the Electricity Rules, 2005.

Going forward, the Company plans to undertake further capital expenditure towards modernization initiatives, renewable energy generation, energy conservation measures, safety enhancements, and infrastructure development to improve operational efficiency and support sustainable growth.

CHANGE IN THE NATURE OF BUSINESS

During the period under review, there was no change in the nature of business or the overall state of affairs of the Company.

CONSOLIDATED FINANCIAL STATEMENTS

In compliance with the Companies Act, 2013 (the Act), the Companies (Accounts) Rules, 2014, the Listing Regulations, and applicable Indian Accounting Standards (IND AS 110 – Consolidated Financial Statements and IND AS 28 – Investments in Associates and Joint Ventures), the audited consolidated financial statements form an integral part of this Annual Report.

REPORT ON PERFORMANCE OF SUBSIDIARIES, ASSOCIATES AND JOINT VENTURE COMPANIES

The Company does not have any subsidiaries and Joint Venture Companies except an Associate Company.

ABREL Century Energy Limited is an Associate Company. In

accordance with the provisions of Section 129(3) of the Act, read with the Companies (Accounts) Rules, 2014, the performance and financial position of ABREL Century Energy Limited is as under:

Latest Audited Balance Sheet Date	20 th April 2026
Date on which the Associate or Joint Venture was associated or acquired	Consolidation since FY 2022-23
Number of shares held as on Balance Sheet date	88,47,800
Amount of Equity Investment	884.78 Lacs
Extent of Holding (%)	26%
Description of how there is significant influence	NA except 26% shareholding
Net Worth attributed to shareholding as per latest audited Balance Sheet	783.22 Lacs
Net Profit / (Loss) for the year	(325.29) Lacs
Considered in consolidation	(84.58) Lacs
Not considered in consolidation	Nil (26% consolidated)

ENVIRONMENT

The Company acknowledges the potential risks to the local ecology and environment arising from waste discharge and emissions and remains committed to managing these risks responsibly. During the year, consumption of water, fuel, and other natural resources remained within the limits prescribed by the State Pollution Control Board (SPCB). Wastewater, hazardous waste, and gaseous emissions generated from operations were treated in full compliance with applicable SPCB regulations.

The Company has established and continues to maintain a robust Environmental Management System certified to ISO 14001:2015, enabling the systematic identification, monitoring, and mitigation of environmental impacts. All manufacturing units consistently operated in full compliance with all applicable environmental laws and regulatory requirements throughout the year. In FY26, the Companys commitment to environmental stewardship and resource conservation was further reinforced through several prestigious recognitions. The Bharuch site was conferred the CCI Water Excellence Award 2025, while the Pune site received the CII–ITC Award for Significant Achievement in Environment Management (Manufacturing sector) and Waste to Wealth Award in 8 th ABG Sustainability conference in 2025. Additionally, the Bharuch site secured Gold Awards for its case study projects on Water Saving Initiatives and Rooftop Rainwater Harvesting Systems from QCFI Surat and was also honoured with the Excellence in Sustainability Management Award 2025–26 by QCFI, Vadodara Chapter.

Further details on Environment, Health & Safety (EHS) practices and performance are provided in the relevant section of this Report.

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

The information required under Section 134(3)(m) of the Companies Act, 2013, read with the Companies (Accounts) Rules, 2014, relating to Conservation of Energy, Technology Absorption, and Foreign Exchange Earnings and Outgo, is provided in a separate statement annexed to this Report as Annexure-I, and forms an integral part thereof.

MANAGEMENT DISCUSSION AND ANALYSIS REPORT

The Management Discussion and Analysis Report for the period under review, as required under Regulation 34 and Schedule V of the Listing Regulations, forms an integral part of this Annual Report. The report provides insights into the Companys performance, industry structure, risk management practices, and other relevant matters.

CORPORATE GOVERNANCE

The Board of Directors reiterates its steadfast commitment to maintaining robust Corporate Governance practices, which are deeply embedded in the Companys core values. The Company has duly complied with all applicable provisions pertaining to Corporate Governance. In line with Regulation 34 and Schedule V of the Listing Regulations, the Corporate Governance Report for the period under review is presented in a separate section and forms an integral part of this Annual Report.

POLICY ON DIRECTORS APPOINTMENT, REMUNERATION & OTHER RELATED MATTERS

Pursuant to the provisions of Section 178 of the Companies Act, 2013 and Regulation 19 of the Listing Regulations, the Nomination and Remuneration Committee has formulated a comprehensive Nomination, Remuneration and Succession Policy. The primary objective of this policy is to establish a framework for:

identifying individuals who are qualified to become Directors, Key Managerial Personnel (KMP), and Senior Management;

determining the qualifications, positive attributes, and independence criteria for Directors;

formulating the remuneration structure for Directors, KMP, Senior Management, and other employees;

evaluating the performance of the Board, its committees, and individual Directors, and recommending the remuneration, in any form, payable to senior management.

The Companys remuneration policy is aligned to market and designed to attract and retain high-calibre talent. It aligns with industry best practices emphasizes performance-based rewards and reviewed periodically based on measurable achievements.

The Policy is available on the Companys website and can be accessed at: - remuneration-and-succession-policy.pdf

Further, the details regarding remuneration and the criteria for payment to Executive and Non-Executive Directors are disclosed in the Corporate Governance Report, which forms an integral part of this Annual Report.

ANNUAL EVALUATION BY THE BOARD OF ITS OWN PERFORMANCE, ITS COMMITTEES, AND INDIVIDUAL DIRECTORS

Pursuant to the provisions of the Act and the Listing Regulations, the Board of Directors has undertaken its annual performance evaluation,

encompassing an assessment of the Board as a whole, its Committees, the Chairperson, and individual Directors, including Independent, Non-Executive, and Executive Directors. The evaluation framework considers various parameters, such as participation in meetings and the strategic value added by Directors towards the Companys growth and performance.

The Nomination and Remuneration Committee, in coordination with the Board, has implemented a formalized and structured evaluation process. This includes the distribution of evaluation forms to all Directors for assessing the performance of the Board, its committees, and individual Directors across all categories.

Based on the feedback received, the Board noted with satisfaction the effective functioning of the Board and its Committees. It further recognized the meaningful contributions and active engagement of each Director in their respective roles, reflecting a high level of commitment and collective performance.

DECLARATION OF INDEPENDENCE BY THE INDEPENDENT DIRECTORS

The Company has obtained necessary declarations from its Independent Directors affirming that they satisfy the criteria of independence as outlined under Section 149(6) of the Act, as well as Regulation 16(1)(b) and Regulation 25(8) of the Listing Regulations. Additionally, the Independent Directors have confirmed their compliance with Schedule IV of the Act and the Companys Code of Conduct.

The Board is of the view that there have been no changes in circumstances that would affect the independence status of any Independent Director. The Board is also satisfied with the integrity, expertise, and experience of all Independent Directors, including their proficiency as required under Section 150(1) of the Act and the applicable rules.

Furthermore, in accordance with Section 150 of the Act read with Rule 6 of the Companies (Appointment and Qualification of Directors) Rules, 2014, all Independent Directors have registered their names in the Independent Directors databank maintained by the Indian Institute of Corporate Affairs.

DIRECTORS RESPONSIBILITY STATEMENT

The audited financial statements for the period under review are in compliance with the provisions of the Act and the applicable Accounting Standards. The financial statements reflect fairly the form and substance of transactions carried out during the year and reasonably present your Companys financial condition and results of operations. Pursuant to Section 134(3)(c) read with Section 134(5) of the Act, the Board of Directors, to the best of its knowledge and ability, confirm that:

in the preparation of the annual accounts, the applicable accounting standards had been followed along with proper explanation relating to material departures;

they had selected such accounting policies and applied them consistently and made judgments & estimates, which are reasonable and prudent, so as to give a true and fair view of the state of affairs of the Company, at the end of the financial year, and of the profit of the Company for that period;

they had 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;

they had prepared the annual accounts on a going concern basis;

they had laid down internal financial controls to be followed by the Company and that such internal financial controls were adequate and were operating effectively; and

they had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate and operating effectively.

DIRECTORS AND KEY MANAGERIAL PERSONNEL

Appointment/Re-appointment of Directors & Key Managerial Personnel

There is no change in composition of the Board of Directors or Key Managerial Personnel during the period under review.

In accordance with the provisions of Section 152 and other applicable provisions of the Companies Act, 2013, read with the Companies (Appointment and Qualification of Directors) Rules, 2014 and the Articles of Association of the Company, Mrs. Rajashree Birla (DIN:00022995), Director, is liable to retire by rotation at the forthcoming 60 th Annual General Meeting (AGM) scheduled for Thursday, 20th August 2026. Being eligible, she has offered herself for reappointment. Further in terms of Regulation 17(1A) of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulations, 2015, a special resolution would require to be passed for her reappointment as she has attained the age of 75 years. Brief profile of Mrs. Rajashree Birla forms part of the notice convening the AGM. The Board recommended her re-appointment in ensuing AGM.

Key Managerial Personnel

Following are the Key Managerial Personnel of the Company:

Mr. Suresh Sodani – Managing Director and Chief Executive Officer (MD & CEO)

Mr. Yogesh R. Shah –Chief Financial Officer (CFO)

Mr. Rahul Dubey – Vice President Legal & Company Secretary (CS)

Meetings of Board of Directors

During the period under review, 4 (four) Board meetings were convened, with the interval between each meeting adhering to the timelines prescribed under the Companies Act and the Listing Regulations.

Additionally, a separate meeting of the Independent Directors was held on 17 th March 2026. The relevant details are provided in the Corporate Governance Report.

Details of Committees of Directors

The Company has constituted 6 (six) Board-level Committees in accordance with the applicable laws and regulatory requirements:

Audit Committee

Nomination and Remuneration Committee

Stakeholders Relationship Committee

Corporate Social Responsibility Committee

Risk Management Committee

Share Transfer Committee

The composition and other relevant details of the aforementioned Committees are outlined in the Corporate Governance Report, which forms an integral part of this Annual Report. The Board has reviewed and accepted the recommendations and suggestions put forth by these Committees.

PARTICULARS OF CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES

There were no related party transactions during the period under review that require disclosure under Section 134(3)(h) of the Companies Act, 2013, read with Rule 8(2) of the Companies (Accounts) Rules, 2014.

LOANS, INVESTMENTS AND GUARANTEES BY THE COMPANY

The Company has not granted any loans or provided any guarantees or securities pursuant to the provisions of Section 186 of the Companies Act, 2013. During the year, the Company invested its surplus funds in Inter-Corporate Deposits and made investment in ABREL Century Energy Limited to qualify as a Captive User in accordance with the applicable provisions of the Electricity Act, 2003 and the Electricity Rules, 2005. The details of investments have been appropriately disclosed in the financial statements under Share Application Money.

INTERNAL FINANCIAL CONTROLS

The Company has established a robust internal control system that is commensurate with the scale and nature of its operations. These controls are periodically reviewed and updated to align with the evolving needs of the business. The Internal Auditor evaluates the effectiveness and adequacy of the Companys internal control framework, and ensures compliance with established operating systems, accounting procedures, and policies across all locations of the Company.

Based on the Internal Auditors findings, process owners implement necessary corrective actions within their respective areas to enhance operational controls. Significant audit observations, along with the corresponding corrective measures, are regularly reported to and reviewed by the Audit Committee of the Board.

PUBLIC DEPOSITS

The Company has not accepted any public deposits during the period under review in accordance with the provisions of the Companies Act, 2013.

COMPLIANCE OF SECRETARIAL STANDARDS

The Company complies with the Secretarial Standards on Meetings of the Board of Directors (SS-1) and General Meetings (SS-2) as issued by the Institute of Company Secretaries of India.

RISK MANAGEMENT

The Company, in adherence to the Listing Regulations, has established a Risk Management Committee responsible for overseeing its risk management framework and processes. Risk assessment and mitigation are integral, ongoing activities within the organization. The Companys comprehensive Risk Management Policy is periodically reviewed and updated by the Committee. The composition and terms of reference of the Risk Management Committee are detailed in the Corporate Governance Report, which constitutes an integral part of this Annual Report. The Risk Management Policy is available on the website of the Company and can be accessed at . com/pdf/risk-management-policy.pdf

VIGIL MECHANISM/WHISTLE BLOWER POLICY

The Company is committed to fostering ethical conduct across all its business activities and has established a robust mechanism to report any illegal or unethical behavior. Under the Vigil Mechanism/Whistle Blower Policy, employees are encouraged to report any actual or suspected violations of the Companys code of conduct, policies, or applicable laws without fear of retaliation. Through this policy, along with our Code of Conduct, we uphold the highest standards of professionalism, honesty, integrity, and ethical behavior.

No Complaints were received during the period under review.

The Vigil Mechanism/Whistle Blower Policy is available on the website of the Company and can be accessed at . com/pdf/policies/vigil-mechanism-whistle-blower-policy.pdf

PREVENTION OF SEXUAL HARASSMENT OF WOMEN AT WORKPLACE & MATERNITY BENEFIT

The Company maintains a zero-tolerance policy towards sexual harassment in the workplace and has implemented a Prevention, Prohibition, and Redressal of Sexual Harassment Policy in accordance with the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013, and the Rules made thereunder. This policy is designed to prevent and address complaints of sexual harassment at the workplace.

Committed to providing equal opportunities without discrimination based on race, caste, sex, religion, color, nationality, disability, or any

other status, the policy applies to all women associates—including permanent, temporary, contractual employees, trainees—as well as women visitors and service providers at the Companys offices and premises. The Company ensures that all employees are treated with dignity and strives to maintain a work environment free from any form of sexual harassment—physical, verbal, or psychological.

In compliance with this Act, the Company has constituted an Internal Complaints Committee to address and to resolve complaints related to sexual harassment at the workplace effectively and sensitively.

No Complaints were received during the period under review. Further, during the year no complaint was pending more than 90 days. The policy for Prevention of Sexual Harassment at Workplace is available on the website of the Company and can be accessed at: . centuryenka.com/pdf/policies/policy-prevention-sexual-harassment- workplace.pdf

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

CORPORATE SOCIAL RESPONSIBILITY

In termsoftheprovisionsof Section 135 ofthe Companies Act, 2013, read withthe Companies(Corporate Social Responsibility Policy) Rules, 2014, the Board of Directors has constituted a Corporate Social Responsibility (CSR) Committee. The composition and terms of reference of the CSR Committee are detailed in the Corporate Governance Report, which forms an integral part of this Annual Report. The disclosures required under the Companies (Corporate Social Responsibility Policy) Rules, 2014 are provided in Annexure-II, which forms part of this Report. The Companys CSR Policy is available on its website and can be accessed at: https://www.centuryenka.com/investor-relations/index. html#parentHorizontalTab6ChildVerticalTab_215

ANALYSIS OF REMUNERATION

In accordance with Section 197(12) of the Companies Act, 2013, read with Rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, the disclosure relating to the ratio of remuneration of each Director to the median employees remuneration, along with other prescribed details, is annexed hereto as Annexure-III and forms an integral part of this Report.

PARTICULARS OF EMPLOYEES

The disclosures concerning remuneration and other relevant particulars as mandated under Section 197(12) of the Companies Act, 2013, read with the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, are set forth in Annexure-IV, which forms an integral part of this Report. In accordance with these requirements, the names and details of employees whose remuneration exceeds the prescribed thresholds are included. None of the employees listed in the annexure are related to any Director of the Company, nor do they individually or collectively (with their spouse and dependent children) hold more than two percent (2%) of the Companys equity shares.

AUDITORS

Statutory Auditors

M/s KKC & Associates LLP, Chartered Accountants (ICAI Firm Registration No. FRN 105146W/100621), were appointed as the Statutory Auditors at the 55 th Annual General Meeting of the Company held on 13th August 2021, for a period of five years and accordingly will complete their second term on conclusion of the ensuing 60th Annual General Meeting of the Company.

The Board has recommended the appointment of M/s Singhi & Co., Chartered Accountants (Firm Registration No. 302049E), as Auditors of the Company, for a period of five years from the conclusion of the ensuing 60 th Annual General Meeting till the conclusion of the 65th Annual General Meeting of the Company. M/s Singhi & Co. have confirmed their eligibility and qualification required under the Act for holding the office as Statutory Auditors of the Company.

The Auditors Report does not contain any qualification, reservation, disclaimer or adverse remark.

Cost Auditors

In accordance with the provisions of Section 148 of the Companies Act, 2013, read with the Companies (Cost Records and Audit) Rules, 2014, as amended, and notifications/circulars issued by the Ministry of Corporate Affairs from time to time, the Company has duly prepared and maintained its cost accounts and records.

On the recommendation of the Audit Committee, the Board at its meeting held on 21 st May 2026, appointed M/s Gopal Keswani & Co, Cost Accountants (FRN-100761), as Cost Auditors to audit the cost records of the Companys Nylon and Polyester products of the Company for the financial year 2026-27 in compliance with applicable statutory requirements.

In accordance with Section 148(3) of the Act and the Companies (Cost Records and Audit) Rules, 2014, the remuneration payable to the Cost Auditors is subject to ratification by the Companys members. Consequently, a resolution seeking approval for the remuneration of M/s Gopal Keswani & Co for the financial year ending 31 st March 2027 has been included in the Notice of the 60th Annual General Meeting scheduled on Thursday, 20th August 2026.

The cost audit report for the financial year 2024-25, was filed with the Ministry of Corporate Affairs on 18 th August 2025.

Secretarial Auditors

In accordance with Section 204 of the Companies Act, 2013, and the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, the Board, during its meeting held on 6 th May 2024,

appointed M/s Sanjay Sangani & Co., Practicing Company Secretaries, (FCS No. 4090 and CP No. 3847), as the Secretarial Auditors for a period of 5 years for the financial years commencing from 1 st April 2025 to 31st March 2030 to undertake the Secretarial Audit for the said period.

The Secretarial Audit Report for the period under review is given in Annexure-V and forms part of this Report. There were no qualifications, reservations or adverse remarks or disclaimers made by Secretarial Auditors.

Further, the Secretarial Compliance Report for the period under review, outlining compliance with all applicable provisions of the Act, SEBI regulations, circulars, and guidelines as amended from time to time, and as mandated by Regulation 24A of the Listing Regulations, is available on the Companys website and can be accessed at: https:// 31march2026.pdf

REPORTING OF FRAUDS BY AUDITORS

During the period under review, the Auditors have not reported any cases of fraud involving the Companys officers or employees to the Audit Committee, in accordance with the requirements of Section 143(12) of the Act.

ANNUAL RETURN

In accordance with Section 134(3)(a) and Section 92 of the Act, read with Rule 12(1) of the Companies (Management and Administration) Rules, 2014, the Annual Return of the Company as of 31 st March 2026, in Form MGT-7, is available on the Companys website and can be accessed at

https://www.centuryenk a.com/investor- rel ations/index . html#parentHorizontalTab6ChildVerticalTab_212 .

MATERIAL CHANGES AND COMMITMENTS AFFECTING THE FINANCIAL POSITION OF THE COMPANY

No material changes or commitments impacting the financial position of the Company have occurred between the end of the financial year to which the financial statements pertain and the date of this report.

SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS IMPACTING THE GOING CONCERNS STATUS AND COMPANYS OPERATIONS IN FUTURE

The Company has not received any significant and material orders passed by the regulators or courts or tribunals impacting the going concern status and the Companys operations in future.

INTEGRATED REPORT (IR) INCLUDING BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT (BRSR)

In accordance with Regulation 34(2)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended from time to time, the Company has prepared the Business Responsibility and Sustainability Report (BRSR) to enhance transparency and provide stakeholders with standardized disclosures on its sustainability initiatives and compliance practices, which forms an integral part of this Annual Report. The report is aligned with the Integrated Reporting (IR) Framework developed by the International Integrated Reporting Council (IIRC), and reflects the Companys commitment to communicating its value creation strategy across financial, environmental, social, and governance dimensions.

GENERAL DISCLOSURES

During the period under review:

The Company has not issued any shares through Rights Issue, Preferential Allotment, Sweat Equity, Employee Stock Option Plans (ESOPs), or shares with Differential Voting Rights during the year under review.

There has been no revision in the financial statements during the reporting period.

The Company does not have any Employee Stock Option Scheme under Section 62(1) of the Companies Act, 2013, or under the SEBI (Share Based Employee Benefits) Regulations,

The Company has neither filed any application under the Insolvency and Bankruptcy Code, 2016, nor is there any proceeding pending under the said Code as on the date of this report.

The Company has not entered into any one-time settlement with banks or financial institutions; accordingly, no disclosures are applicable in this regard.

The credit rating of the Company is disclosed in Corporate Governance Report.

ACKNOWLEDGEMENT

The Board of Directors conveys its sincere appreciation to the Central and State Governments, the Companys bankers, financial institutions, stakeholders, and business associates for their support and cooperation. The Board looks forward to their continued support in the years ahead.

The Board also extends its heartfelt thanks to all employees for their unwavering dedication, hard work, and professionalism. Their invaluable contributions have played a crucial role in the Companys success, and the Board gratefully acknowledges their efforts.

For and on behalf of the Board of Directors

2014

No provision has been made for the purchase of the Companys own shares by employees or by any Trust for the benefit of employees, as prescribed under Rule 16 of the Companies

Place: Mumbai

Jayant V. Dhobley Non-Executive Director DIN: 02402556

Suresh Sodani Managing Director & CEO DIN: 08789604

(Share Capital and Debentures) Rules, 2014. Date: 21st May 2026