Dangee Dums Ltd Directors Report

Dear Members,

Your Board of Directors ("Board") present the Sixteenth (16th) Annual Report of Dangee Dums Limited ("the Company") along with the Audited Financial Statements for the financial year ended March 31, 2026.-

The Audited Standalone Financial Statements for F.Y. 2025-26 prepared in accordance with the applicable provisions of the Companies Act, 2013 (the Act), the Indian Accounting Standards (Ind AS) and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI Listing Regulations, 2015)and the provisions of the Companies Act, 2013 ("Act") along with the Auditors Reports, form part of the Annual Report.

		(Rs. in Lakh except EPS)
FINANCIAL RESULTS	F.Y. 2025-26	F.Y. 2024-25
Revenue from Operations	2,893.72	2,683.60
Other Income	53.56	59.94
Total Income (A)	2,947.28	2,743.54
Total Expenditure (Excluding Finance costs and Depreciation and Amortization Expense)	2,402.22	2,194.03
Finance costs	199.21	177.92
Depreciation and Amortization Expense	471.65	456.15
Total Expense (B)	3,073.08	2,828.10
Profit/(loss) before Tax (A-B) (C)	(125.80)	(84.56)
Totai tax expense (Including Deferred tax)	13.66	(32.39)
Profit/ (loss) for the year (D)	(139.46)	(52.17)
Total comprehensive Income	(137.42)	(49.60)
EPS (Basic)	(0.09)	(0.03)
EPS (Diluted)	(0.09)	(0.03)

An Ordinary Resolution for Adoption of the Audited Financial Statements for F.Y. 2025-26 and the Reports of the Board of Directors and the Auditors thereon, forms part of the Notice of the 16thAnnual General Meeting (AGM) of the Company.

Further, pursuant to Section 136 of the Act and Regulation 46(2) of the SEBI Listing Regulations, 2015, the Audited Standalone and all the other documents required to be attached thereto are available on the website of the Company at www.dangeedums.com and are alsoavailable for inspection at the Registered Office of the Company on all the working days (between 9:30 A.M. 1ST to 5:30 P.M. 1ST). Any Member desirous of inspecting the same may write to the Company at cs@dangeedums.com.

During the year under review, there was no change in the Authorized share Capital, Issued, Subscribed and Paid-up Share Capital of the Company.

The Authorized Share Capital for the year ended on March 31, 2026 is Rs.16,00,00,000/- divided into 16,00,00,000 equity shares of Re.l/- each. The Issued, Subscribed and Paid-up share capital of the Company for the year ended on March 31, 2026 is Rs.15,39,75,000/-divided into 15,39,75,000 equity shares of Re.1/- each.

Particulars	As on March 31, 2026
Authorized Share Capital	16,00,00,000
Paid up share capital	15,39.75,000
Issued share capital	15,39,75,000
Subscribed share capital	15,39,75,000

A) Status of dematerialisation of shares :

The members are aware that the Companys equity shares are compulsorily tradable in electronic form. As on March 31, 2026, the Companys paid-up capital represents a total of 15,39,75,000 shares of Re.l/- each. Out of these, 15,39,74,840 shares of Re.l/- each are held in dematerialized form, while 160 shares of Re. 1/- each remain in physical form.

B) Status of issue of shares:

Your Company has not issued any equity shares with differential rights, sweat equity shares, employee stock options and did not purchase its own shares. Hence there is no information to be provided as required under Rule 4(4), Rule 8(13), Rule 12(9) and Rule 16(4) of the Companies (Share Capital and Debentures) Rules, 2014 and Section 62 of the companies Act, 2013 respectively.

During the year, your Company has incurred loss and therefore do not recommend any dividend for the year ended March 31, 2026.

Since there was no unpaid / unclaimed dividend, therefore, provisions of Section 125 of the Companies Act, 2013 do not apply.

During the year under review, there is no change in the nature of business of the Company.

In accordance to the provisions of Section 134(3)(j) of the Companies Act, 2013, (hereinafter "the Act") the Company has not proposed any amount to transfer to the General Reserves of the Company for the financial year ended on March 31, 2026.

Pursuant to Regulation 34(2)(e) of the SEBI Listing Regulations, 2015,The Management Discussion and Analysis for the year under review, as stipulated under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the financial year 2025-26 is annexed to this Report ("Annexure - B").

During the year under review, your Company has no subsidiaries, joint ventures or associate companies.

The Company has not accepted or renewed any amount falling within the purview of provisions of Section 73 of the Companies Act, 2013 ("the Act") read with the Companies (Acceptance of Deposit) Rules, 2014 during the period under review. Hence, the requirement for furnishing the details of deposits which are not in compliance with Chapter V of the Act is not applicable.

The details of the loans, guarantees and investments are covered under Section 186 of the Companies Act, 2013 are provided in the notes to the audited financial statements annexed with the Annual Report.

Your Company has designed the corporate governance structure to ensure compliance with laws and regulations in true letter and spirit.

Pursuant to Regulation 34(3) read with Schedule V of the SEBI Listing Regulations, 2015, The Corporate Governance Report for the financial year 2025-26, as stipulated under Regulation 27 of SEBI (LODR) Regulations 2015 is given as "Annexure- C" to this report.

In accordance with Regulation 43A of the SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2016, the Company is not required to prepare Dividend Distribution policy.

Pursuant to the provisions of Section 134(3)(a) and Section 92(3) of the Act read with Rule 12 of the Companies (Management and Administration) Rules, 2014, Annual Return of the Company for the year ended on March 31, 2026 is available on the website of the Company at www.dangeedums.com.

Based on the recommendation of the Nomination and Remuneration Committee (NRC), the following appointments/re-appointments were approved by the Board of Directors, subject to the approval of the Members of the Company:

• Mr. Mehul Rasiklal Patel (DIN: 07607140) was appointed as a Non-Executive Independent Director of the Company for a term of 5 (five) consecutive years with effect from August 26, 2025.

The appointment was approved by the Board of Directors in their meeting held on August 26, 2025 and subsequently by the Members through Special Resolution passed in the Annual General Meeting of the Company held on Friday, September 26, 2025.

In the opinion of the NRC and the Board, Mr. Mehul Rasiklal Patel possesses the requisite expertise, experience, proficiency and holds high standards of integrity.

• Mr. Nikul Jagdishchandra Patel (DIN: 01339858) was re-appointed as a Managing Director of the Company, for a term of 3 (three) years with effect from August 30, 2025 at the Meeting of Board of Directors held on August 26, 2025.

Subsequently, the Members approved the aforesaid appointment through Ordinary Resolution in the Annual General Meeting of the Company held on Friday, September 26, 2025to lead the Companys next phase of growth

During the year under review, the following Directors resigned from the Board of the Company:

• Mr. Pratik Shah (DIN: 08958012), Non-Executive Independent Director of the Company, resigned from the Board with effect from August 26, 2025.

The Board of Directors placed on record their sincere appreciation for the valuable contributions made by Mr. Pratik Shah during his tenure as a Non-Executive Independent Director of the Company.

C. CHANGES IN SENIOR MANAGEMENT PERSONNEL:

In accordance with the regulation 16(l)(d) of Listing Regulations, the following are the Senior Management Personnel of the Company:

1. Mr. Ketan Jagadishchandra Patel, Chief Financial Officer;

2. Ms. Twinkle Chheda, Company Secretary and Compliance Officer; (upto April 30, 2026)

3. Mrs. Sangeeta Amit Khyani, Company Secretary and Compliance Officer; (w.e.f. June 09, 2026)

There were no changes in Senior Management Personnel of the Company during the year under review. However, after the end of financial year, there has been change in the senior management personnel due to resignation of Ms. Twinkle Chheda had resigned from the office of Company Secretary and Compliance Officer of the Company w.e.f. April 30, 2026 and Mrs. Sangeeta Amit Khyani has been appointed as Company Secretary and Compliance Officer w.e.f. June 09, 2026.

D. CHANGES IN KEY MANAGERIAL PERSONNEL

In accordance with the provisions of Sections 2(51) and 203 of the Companies Act, 2013 read with the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 the following are the Key Managerial Personnel of the Company:

1. Mr. Nikul Jagadishchandra Patel, Managing Director;

2. Mr. Ketan Jagadishchandra Patel, Chief Financial Officer;

3. Ms. Twinkle Chheda,Company Secretary and Compliance Officer; (upto April 30, 2026)

4. Mrs. Sangeeta Amit Khyani, Company Secretary and Compliance Officer; (w.e.f. June 09, 2026)

There were no changes in Key ManagerialPersonnel of the Company during the year under review. However, after the end of financial year, there has been change in the Key Managerial Personnel due to resignation of Ms. Twinkle Chheda had resigned from the office of Company Secretary and Compliance Officer of the Company w.e.f. April 30, 2026 and Mrs. Sangeeta Amit Khyani has been appointed as Company Secretary and Compliance Officer w.e.f. June 09, 2026.

E. COMPOSITION QF THE BOARD ;

The Composition of the Board is in conformity with Regulation 17 of the Listing Regulation read with Section 149 of the Act with an optimum combination of Executive, Non-Executive and Independent Directors.

Our Board comprised of 6 (Six) Directors, including Executive, Non-Executive and Independent Directors, all of whom bring extensive industry expertise and knowledge.

Sr. No.	DIN	Name of Directors Category	Designation
1	01339358	Niku! Jagdishchandra Patel	Executive Director	Managing Director
2	02017816	Foram Nikul Patel	Non-Executive	Non - Independent Director
3	07403398	Ketan Jagdishchandra Patel	Non-Executive	Non - independent Director
4	08958012	Pratik Ashvinbnai Shah*	Non-Executive	Independent Director
5	05334794	Suchit Kandarp Amin	Non-Executive	independent Director
6	09796663	Atulkumar Chandrakantbhoi Patei	Non-Executive	Independent Director
7	07607140	Mehul Rasiklal Patel**	Non-Executive ..	independent Director

Mr. Pratik Shah (DIN: 08958012) has tendered his resignation from the position of Non-Executive, Independent Directors of the Company with effect from August 26,2025.

** Mr. Mehul Rasiklal Patel (DIN: 07607140) has been appointed as an Additional Director under the category of Non - Executive, Independent Director of the Company effective from August 26,2025.

Detailed profiles of each Director are available on the Companys official website at the provided web link: https://www.dangeedums.com/pub/media/gz/investor/images/OUR_DIRECTORS.pdf

F. MEETINGS OF THE BOARD :

For the Financial Year 2025-26, the Board of Directors held a total of Ten (10) meetings. The specific dates on which the meetings were held are April 09,2025, May 05,2025, May 27,2025, June 30,2025, August 12, 2025, August 26,2025, October 14,2025, November14,2025, December 15,2025 and February 13,2026. These meetings ensured that the board fulfilled its duties and responsibilities throughout the year.

G. RETIREMENT BY ROTATION AND SUBSEQUENT RE-APPOINTMENT:

In Accordance with the provisions of Section 152 of the Companies Act read with provisions contained in the Articles of Association of the Company, Mrs. Foram Nikul Patel (DIN: 02017816) is liable to retire by rotation at the ensuing Annual General Meeting of the Company and being eligible has offered her candidature for re-appointment. As per the provisions of the Act, the Independent Directors are not liable to retire by rotation.

Brief resume, nature of expertise, disclosure of relationship between directors inter-se, details of directorships and committee membership held in other companies of the Directors proposed to be appoint- ed/re-appointed, along with their shareholding in the Company, as stipulated under Secretarial Standard-2 and Regulation 36 of the Listing Regulations, is appended as an Annexure to the Notice of the ensuing Annual General Meeting.

H. DECLARATION BY THE INDEPENDENT DIRECTOR:

The Company has received the necessary declaration from each Independent Director in accordance with Section 149(7) of the Act and Regulations 16(1) (b) and 25(8) of the SEBI Listing Regulations, that he meets the criteria of independence as laid out in Section 149(6) of the Act and Regulations 16(1) (b) of the SEBI Listing Regulations.

In the opinion of the Board, all Independent Directors possess the requisite qualifications, experience, and expertise and uphold high standards of integrity necessary to discharge their duties with objective, independent judgment, free from any external influence.The Independent Directors embodies a diverse array of key skills, expertise and core competencies. Furthermore, the Independent Directors have registered their names in the data bank of Independent Directors maintained by the Indian Institute of Corporate Affairs, in compliance with Section 150 of the Companies Act and Rule 6 of the Companies (Appointment & Qualification of Directors) Rules, 2014.

Further, the Companys Independent Directors have affirmed that they have followed the Code for Independent Directors as outlined in Schedule IV to the Act.

I. INDEPENDENT DIRECTORS MEETING:

During the year under review the Independent Directors duly met on March 10, 2026 without the attendance of Non-Independent Directors and members of the management and the quorum was present throughout the meeting. Pursuant to the provisions as specified in Schedule IV of the Companies Act, 2013, the Independent Directors reviewed the performance of Non-Independent Directors, the Committees and the Board as a whole along with the performance of the Chairman of the Company, taking into account the views of Executive Directors and assessed the quality, quantity and timeliness of flow of information between the management and the Board that is necessary for the Board to effectively and reasonably

perform their duties.

J. DIRECTOR(S) DISCLOSURE:

Based on the declarations and confirmations received from the Directors, none of the Directors of the Company are disqualified from being appointed/ continuing as Directors of the Company.

During the year under review, the Company had three (3) Committees of the Board. Details regarding the composition, charters and meetings held for these committees are provided in the Corporate Governance Report, which forms part of this Annual Report.

a) Audit Committee

b) Nomination and Remuneration Committee and

c) Stakeholders Relationship Committee

The details of Composition of the above-mentioned Committees are also available on the Companys website https://www.dangeedums.com/pub/media/gz/investor/images/Board_Committees_3.pdf

In accordance with Section 178 of the Act with Rule 6 of Companies (Meetings of Board and its Powers) Rules, 2014 and Regulation 19 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has constituted a Nomination and Remuneration Committee ("NRC"), details of which has been disclosed in the Corporate Governance Report forming part of this Annual Report and your Company has also formulated the policy setting out the criteria for determining qualifications, positive attributes, independence of a Director and policy relating to remuneration of Directors, Key Managerial Personnel and other employees.

We affirm that the remuneration paid to the Directors is as per the terms laid out in the Remuneration Policy of the Company.

The details of the Policy is available on the Companys website https://www.danaeedums.com/pub/media/g- z/investor/imaaes/9. NOMINATION AND REMUNERATION POLICY.pdf

Ms.Twinkle Chhedais the Compliance Officer of the Company during the year under review. However, after the end of financial year, Ms.Twinkle Chheda had resigned from the office of Compliance Officer of the Company w.e.f. April 30,2026 and Mrs. Sangeeta Amit Khyani has been appointed as Compliance Officer of the Company w.e.f. June 09,2026.

The Company has adopted a Whistle Blower Policy pursuant to the provisions of Section 177(9) of the Companies Act, 2013 read with Rule 7 of the Companies (Meetings of Board and its Powers) Rules, 2014 Regulation 9A of the SEBI (Prohibition of Insider Trading)Regulations, 2015and Regulation 22 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, to provide Directors and employees an avenue to lodge Complaints, in line with the commitment of Company to the highest possible standards of ethical, moral and legal business conduct and its commitment to open communication and to provide necessary safeguards for protection of employees from reprisals or victimization, for whistle-blowing in good faith.

The purpose of this policy is to provide a framework to protect employees wishing to raise a concern about serious irregularities within the Company. It is affirmed that no personnel of the Company have been denied to access to the Chairman of Audit Committee.

The following is a summary of Protected Disclosures received and disposed off during the year 2025-26:

No. of Protected Disclosures received : NIL No of Protected Disclosures disposed off : NIL

The details of the policy have been disclosed in the Corporate Governance Report, which forms a part of the Annual Report and is also available on https://www.danaeedums.eom/pub/media/az/investor/imaQes/1. VIGIL MECHANISM-WHISTLE BLOWER POLICY.pdf

In terms of Regulation 39 of the Listing Regulations, none of the shares of the Company lying in the suspense account.

The annual performance evaluation of the Board, its Committees and Individual Directors (including Chairman), was carried out in compliance with the requirements of Section 178 of the Act, Regulation 17,19 & 25 of the SEBI Listing Regulations, 2015 and in accordance with the Governance Guidelines adopted by the Board. The criteria and the manner of performance evaluation is given in the Corporate Governance Report which forms part of Annual Report.

There are no subsequent events between the end of the financial year and the date of this report which have a material impact on the financial of the Company.

There were no significant and material orders passed by the Regulators, Courts or Tribunals during the year impacting the going concern status and the operations of the Company in future.

During the year under review, all contracts, arrangements, or transactions entered into by the Company with related parties were conducted in the ordinary course of business and on an arms length basis. There were no materially significant Related Party Transactions (RPTs) that required shareholders’ approval under Regulation 23 of the Listing Regulations. Additionally, there were no RPTs with the Company’s Promoters, Directors, Key Managerial Personnel, or other designated persons that could potentially conflict with the interests of the Company at large.

For related party transactions that are repetitive in nature and occur in the ordinary course of business on an arms length basis, prior omnibus approval was obtained. Details of these transactions, pursuant to each omnibus approval granted, were reviewed quarterly by the Audit Committee. The particulars of Contracts or Arrangements made with related parties, as required under section 134(3)(h), are disclosed in the prescribed form (Form AOC-2), which is attached to this Report as "Annexure - G". In accordance with IND AS-24, the Related Party Transactions are disclosed under Note No. 54 of the Standalone Financial Statements.

In compliance with the Companies Act, 2013, and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has framed a policy on dealing with RPTs. This policy ensures proper reporting, approval, and disclosure processes for all transactions with related parties. The policy can be accessed on the Companys website at https://www.dangeedums.com/pub/media/gz/investor/images/Policy_on_materiality_of_RPT_and_dealing_with_RPT.pdf

A. STATUTORY AUDITORS:

M/s. J.T. Shah & Co., Chartered Accountants, (Firm Registration No. 109616W), have been appointed as Statutory Auditors of the Company for a second tenure of 5 years i.e from conclusion of 12th Annual General Meeting held on 28th September, 2022 till the conclusion of the 17th Annual General Meeting of the Company to be held in the year 2027 at such remuneration as may be decided by the Board of Directors of the Company. Pursuant to the amendments of Section 139 of the Companies Act, 2013 by the Companies Amendment Act, 2017 notified on May 7, 2018, the requirement of ratification of their appointment by the Members has been withdrawn.

The Statutory Auditors have confirmed that they are not disqualified from continuing as the Statutory Auditors of the Company.

The Statutory Auditors have issued their Reports with an unmodified opinion and their Reports do not contain any qualification, reservation, adverse remark or disclaimer on the Financial Statements of the Company for F.Y. 2025-26. Further, there are no observations, comments or remarks on the financial transactions that have an adverse effect on the functioning of the Company. During the year under review, M/s. J.T. Shah & Co., the Statutory Auditors have not identified any instances of frauds in the course of performance of their duties. Basis the information provided by the Management, the Statutory Auditors have, after carrying out the necessary audit procedures.

B. SECRETARIAL AUDITOR:

Pursuant to Section 204 of the Act read with Rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 and Regulation 24A of the SEBI Listing Regulations, 2015, the Members of the Company at their 15th AGM held on September 26,2025, appointed M/s. SJV & Associates, Practicing Company Secretaries as the Secretarial Auditors of the Company for a term of 5 (five) consecutive years i.e., to hold the office from the conclusion of 15thAGM till the conclusion of 19thAGM of the Company to be held in the year 2030 (i.e., from F.Y. 2025-26 to F.Y. 2029-30).

The Secretarial Auditors have confirmed that they are not disqualified from continuing as the Secretarial Auditors of the Company.

However, M/s. SJV & Associates, Practicing Company Secretaries had resigned from the office of Secretarial Auditor of the Company resulting in a casual vacancy in the office of the Secretarial Auditor on August 13, 2026. Therefore, Board of Directors of the Company in their meeting held on August 13,2026 has appointed M/s. Nisarg Sharma & Associates, Practicing Company Secretariesas the Secretarial Auditor of the Company to fill the casual vacancy caused by the resignation of M/s. SJV & Associates, Practicing Company Secretaries for the financial year 2025-26.

M/s. Nisarg Sharma & Associates, Practicing Company Secretaries have conducted the Secretarial Audit of the Company for F.Y. 2025-26. The Secretarial Audit Report contains observation for F.Y. 2025-26 which is mentioned as below:

Observation	Explanation
During the Audit Period, there was a delay in filing of Form CHG-1 relating to creation of change with the Registrar of Companies under Section 77 of the Companies Act. 2013. The said Form has subsequently been filed with the applicable fees and the fifing stands regularised.	The Board of Directors of the Company would like to clarify that due to incdvertance, the Company could not be able to File form CHG-1 relating to creation of charge with the Registrar of Companies under Section 77 of The Companies Act, 2013within stipulated time. However, the Company had complied with the same by filing the form with payment of applicable fees.

The Secretarial Audit Report issued in Form MR-3 is annexed as"AnnexureC"to this Report, providing stakeholders and investors complete transparency regarding our compliance framework and reinforcing our commitment to rigorous corporate governance.

C. INTERNAL AUDITOR:

Mr. MohitTrivedi have carried out the Internal Audit for F.V. 2025-26. The reports and findings of the Internal Auditors are reviewed by the Audit Committee on a quarterly basis.

D. COST AUDITORS:

In terms of the provisions of Section 148 of the Act, the appointment of the Cost Auditors does not apply to the Company.

E. REPORTING OF FRAUDS BY AUDITORS :

During the year under review, the Statutory Auditors, Internal Auditors and Secretarial Auditor have not reported any instances of fraud committed against your Company by its officers or employees to the Audit Committee or the Board, under Section 143 (12) of the Act.

The provisions of Corporate Social Responsibility (CSR) are not applicable to the Company.

Your Company is continuously striving towards conservation of energy across all its units. The information on conservation of energy, technology absorption and foreign exchange earnings and outgo stipulated under Section 134(3)(m) of the Companies Act, 2013 read with Rule 8 of The Companies (Accounts) Rules, 2014, as amended from time to time is annexed to this Report as"Annexure F".

The Company recognizes that a robust risk management framework is not merely a compliance requirement but a strategic imperative that underpins sustainable value creation. By integrating risk consciousness into the DNA of our corporate strategy, we ensure that the Company remains resilient against market volatilities while safeguarding the long-term interests of our stakeholders. To this end, we have implemented a comprehensive and dynamic risk management framework to embed robust financial, operational and compliance controls into our core business processes, ensuring the pro-active identification, assessment and mitigation of risks across all the levels of operations, which is designed to transform potential vulnerabilities into informed strategic choices.

The Company is committed to provide an environment that supports all employees to work together with openness and trust and in ways that demonstrate respect, value differences and has Zero tolerance for Sexual Harassment.

As per the requirement of Section - 4 of the Sexual Harassment of Women at Workplace (Prevention, Prohibition & Redressal) Act, 2013 and rules made thereunder, your Company has constituted Internal Complaints Committee (ICC) which is responsible for redressal of complaints related to sexual harassment. The said Committee shall hold office for a period not exceeding 3 (three) years. The Board in their meeting held on May 28, 2024 has re-constitute the Internal Complaints Committee due to expiry of the said term as under:

Sr. No. Name of Member	Designation
1. Mrs. Foram Nikul Patel	Presiding Officer
2. Mr. Ketan Jagdishchandro Pate!	Member
3. Mrs. Dhara Jagdishchandro Pate!	Member
4. Mrs. Disha Patel	External Member

Your directors declared and confirm that, during the year under review, there is no case filed under Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.

The table below provides a summary of the complaints received and resolved by the Company during the financial year 2025-26:

No. of complaints of sexual harassment received in the year	Nil
No. of complaints disposed off during the year	Nil
Nature of Action Taken	Not Applicable
No. of cases pending for more than ninety dcys	Nil

The Company has in place adequate internal financial controls with reference to financial statements. The Board has inter alia reviewed the adequacy and effectiveness of the Companys internal financial controls relating to its financial statements.

Your Company has laid down adequate Internal Financial Controls and ensured that they remained effective during the year. The Report of M/s. J. T. Shah & Co., the Statutory Auditors of the Company on the adequacy of the Internal Financial Controls with reference to the Financial Statements of the Company for the year ended March 31,2026 forms part of the Annual Report. For a detailed disclosure relating to the adequacy of Internal Control Systems, please refer to the Management Discussion and Analysis Report which forms part of the Annual Report.

Your directors declared and confirm that, during the year under review, there is no case filed under Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.

During the year under review, your Company has complied with all the applicable provisions of the Maternity Benefit Act, 1961 in accordance with the applicable statutory requirements.

Pursuant to Section 134(3)(c) and (5) of the Act, the Directors of your Company, to the best of their knowledge and ability and based upon representations from the Management, hereby confirm that:

a) In the preparation of the Annual accounts for the financial year ended March 31, 2026, the applicable accounting standards have been followed along with proper explanation relating to material departures;

b) They have selected such accounting policies and applied them consistently and made judgment and estimates that were 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 and loss of the Company for that period under review;

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

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

e) They had laid down internal financial controls to be followed by the company and that such internal financial controls are adequate and were operating effectively;

f) They have devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate and operating effectively;

Based on the framework of Internal Financial Controls and Compliance Systems established and maintained by the Company, the work performed by the Internal, Statutory & Secretarial Auditors and External Consultants) as well as the reviews conducted by the Management and the relevant Board Committees including the Audit Committee, the Board believes that the Companys Internal Financial Controls were adequate and operationally effective during F.Y. 2025-26.

Your Company has appointed M/s. Bigshare Services Private Limited as its Registrar and Share Transfer Agent.

Our Company considers its Human Resources as the key to achieving its objectives. We strongly believe that a thoughtfully designed Human Resource Management strategy·aligned with our organizational goals and the aspirations of our employees·can greatly enhance our business performance.

Our teams are at the heart of everything we do. We have embraced a culture of excellence and meritocracy to nurture our people. By carefully selecting the right talent, providing comprehensive training, and instilling a shared sense of purpose, we cultivate a high-performing workforce dedicated to delivering exceptional service to our customers. Our aim is to achieve advanced flexibility, innovation, competitive advantage and improved business performance. The employees are sufficiently empowered and such a work environment motivate them to achieve higher levels of performance. We value and celebrate the dedication and passion of our team members, recognizing them as the true strength of our organization.

During the Financial year ended on March 31,2026, there is no application made or any proceeding pending under the Insolvency and Bankruptcy code, 2016.

Not applicable during the year under review.

The Trading Equity Shares of the Company are listed on National Stock Exchange. The ISIN of the Company is INE688Y01022.The Company has paid the Annual Listing fees for the year ended on March 31,2027.

During the year, your Company has complied with the Secretarial Standard on Meetings of the Board of Directors (SS-1) and Secretarial Standard on General Meetings (SS-2), issued by the Institute of Company Secretaries of India and approved by the Central Government under Section 118(10) of the Companies Act, 2013.

Pursuant to Section 92(3) and Section 134 (3) (a), web address of the annual return as on March 31, 2026 in formMGT-7ishttps://www.dangeedums.com/investor-centerRs.detail = disclosure-under-regulation-46-2-of-sebi-lodr-regulations.

In compliance with the provisions of Section 197(12) of the Act, read with Rule 5(1) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 ("MR Rules"), the prescribed disclosures, including the ratio of the remuneration of each Director to the median remuneration of employees and other pertinent details, are provided in "Annexure D" to this Report.

The following are the enclosures attached herewith and forms part of the Directors Report:

Annexure A: Annual Secretarial Compliance Report; Annexure B: Management Discussion and Analysis Report (MDAR) Annexure C: Corporate Governance Report, Annexure D: Secretarial Auditors Report in Form No. MR-3; Annexure E: Details of personnel/particulars of Key Managerial Personnel; Annexure F: Conservation of Energy, Technology Absorption and Foreign Exchange Earnings and Outgo; Annexure G: Form AOC-2, Annexure H: Certificate of Corporate Governance, Annexure I: Certificate of Non-Disqualification of Directors, Annexure J: MD/CFO Certificate

The Directors state that no disclosure or reporting is required in respect of the following items as there were no transactions pertaining to these items during the year under review:

a) Details relating to deposits covered under Chapter V of the Companies Act, 2013;

b) Issue of equity shares with differential rights as to dividend, voting or otherwise.

c) Issue of shares (including sweat equity shares) to employees of the Company under any scheme save and except ESOPs referred to in this Report;

d) Voting rights which are not directly exercised by the employees in respect of shares for the subscription/ purchase of which loan was given by the Company (as there is no scheme pursuant to which such persons can beneficially hold shares as envisaged under section 67(3)(c) of the Companies Act, 2013);

Your Directors would like to thank all the Stakeholders viz.. Consumers, Shareholders, Employees, Government, Suppliers, Business Partners, Bankers and all others associated with the Company for their continuous support and cooperation.

Date: September 05, 2026	By the order of the Board,
Place: Ahmedabad	For, Dangee Dums Limited
	Sd/-
Registered office:	Nikul Jagdishchandra Patel
4/A, Ketan Society, Near Sardar Patel Colony,	Chairman & Managing Director
Naranpura, Ahmedabad-380014, Gujarat, India	(DIN: 01339858)