Exim Routes Ltd Directors Report

To The Members

Your directors have pleasure in presenting the 7th (Seventh) Directors Report of your Company along with the Audited Financial Statement for the financial year ended on 31st March, 2026.

FINANCIAL REPORT

(In Lacs)

The financial results of the Company for the Financial Year 2025-26 as compared with the previous Financial Year are as under:

Particulars	Financial Year 2025-2026 Standalone	Financial Year 2025-2026 Consolidated	Financial Year 2024-2025 Standalone	Financial Year 2024-2025 Consolidated
Revenue from operation	7,639.88	20,723.19	1,915.26	12,066.99
Other Income	32.67	33.23	30.27	31.95
Total Income	7,672.55	20,756.42	1,954.53	12,098.94
Less: Expenses	6,973.86	19,342.18	1,423.88	11,072.29
Less: Finance cost	88.83	94.47	22.34	24.17
Less: Depreciation	8.53	8.53	24.29	24.29
Profit before extra-ordinary item and taxes	601.33	1,311.24	475.02	978.19
Exceptional Item	-	-	-	-
Profit before taxes	601.33	1,311.24	475.02	978.19
Less: Income tax	152.53	293.38	121.44	222.97
-Current Tax	116.75	257.60	127.06	228.59
-Deferred	34.63	34.63	(6.68)	(6.68)
-Tax of earlier years	1.15	1.15	1.06	1.06
Profit for the year	448.80	1,017.86	353.58	755.22

STATEMENT OF AFFAIRS

The financial year 2025-26 has been a transformational year for the Company. During the year under review, the Company successfully transitioned from an unlisted public company to a publicly listed entity on the NSE EMERGE Platform.

The Company continued to focus on strengthening its operational capabilities, expanding customer relationships and improving operational efficiencies. The listing has enabled the Company to enhance its corporate profile, improve governance standards and establish greater transparency in its operations.

During the year under review, the Company achieved a revenue from operations of Rs7,639.88 Lakhs as against Rs1,915.26 Lakhs in the previous financial year.

The Profit After Tax for the year stood at Rs 448.80 Lakhs, demonstrating the Companys continued focus on profitable growth and prudent financial management.

The Directors believe that the Companys strong fundamentals, experienced management team, disciplined financial approach and customer-centric business strategy position it well to capitalize on future growth opportunities.

TRANSFER TO RESERVES

During the year under review, the company has transferred INR 448.80 (In Lacs) out of its profit into reserve and surplus.

WEBLINK OF ANNUAL RETURN

The pursuant of the Provision of Section 134 (3) (a) of the Companies Act, 2013, the Annual Return, referred to in section 92 (3) of the Act, for the Financial Year 2025-2026 is available on the website of the Company at https://eximroutes.ai/annual-return/

DIVIDEND

With a view to conserving financial resources for future expansion, business development and strengthening the Companys financial position following its recent listing, your Directors have considered it prudent not to recommend any dividend on the Equity Shares for the financial year ended 31st March, 2026.

The Board believes that the retention of profits will support the Companys long-term strategic objectives and create sustainable value for shareholders.

The financial year under review witnessed one of the most significant milestones in the Companys corporate journey.

MATERIAL EVENT DURING THE YEAR

During the year, the Company successfully completed its Initial Public Offer in accordance with the provisions of the Companies Act, 2013, the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 and other applicable laws. Pursuant to the Initial Public Offer, the Company allotted 49,69,600 (Forty-Nine Lacs Sixty-Nine Thousand Six hundred) Equity Shares of face value of Rs 5/- each to the successful applicants. The Equity Shares of the Company were listed and admitted to dealings on the NSE EMERGE Platform of the National Stock Exchange of India Limited with effect from 19th December, 2025.

- The successful listing has enabled the Company to:

- strengthen its capital structure;

- improve corporate visibility and credibility;

- broaden its investor base;

- adopt enhanced standards of corporate governance and regulatory compliance;

- and create long-term value for its shareholders.

The Board places on record its sincere appreciation to the Securities and Exchange Board of India (SEBI), National Stock Exchange of India Limited, Registrar to the Issue Maashitla Securities Private Limited, Lead Manager - Narnolia Financial Services Limited, Legal Counsel, Statutory Auditors, Company Secretary, Bankers, Depositories, various intermediaries and all other advisors associated with the successful completion of the IPO process.

The Directors also express their heartfelt gratitude to the shareholders and investors for the overwhelming confidence reposed in the Company.

UTILISATION OF IPO PROCEEDS

The proceeds raised through the Initial Public Offer are being utilised strictly in accordance with the objects of the Issue as disclosed in the Prospectus.

The Board of Directors regularly reviews the utilisation of IPO proceeds to ensure that the funds are deployed efficiently and in line with the stated objects of the Issue.

Pursuant to Regulation 32 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has submitted the Statement of Deviation(s) or Variation(s) in the utilisation of the proceeds of the Initial Public Offer to the National Stock Exchange of India Limited on a quarterly basis within the prescribed timelines.

During the financial year under review, there was no deviation or variation in the utilisation of the proceeds of the Initial Public Offer from the objects stated in the Prospectus.

CHANGE IN NATURE OF COMPANYS BUSINESS

During the year under review, there is no change in the nature of the companys Business.

OVERVIEW OF THE INDUSTRY

Indias international trade ecosystem continued to demonstrate resilience during the year under review despite persistent geopolitical uncertainties, supply chain realignments and fluctuations in global demand. The Governments continued emphasis on export promotion, digitalization of trade processes, ease of doing business, and adoption of technology-driven compliance frameworks has created favourable opportunities for businesses operating in the trade facilitation and logistics support ecosystem.

The increasing adoption of digital platforms for export-import documentation, regulatory compliance, customs processes and financial transactions has accelerated the transformation of the industry. Businesses are increasingly seeking integrated technology solutions that improve operational efficiency, reduce turnaround time and enhance regulatory compliance. During the year, the industry also witnessed greater focus on automation, data-driven decision making and digital workflow management, encouraging market participants to invest in innovative and scalable technology solutions.

CAPITAL STRUCTURE

During the year under review, the Company successfully completed its Initial Public Offering (IPO), and its equity shares were listed on the NSE EMERGE Platform of the National Stock Exchange of India Limited on 19 December 2025. The IPO comprised 49,69,600 Equity Shares of face value Rs5 each issued at a price of Rs88 per Equity Share (including a premium of Rs83 per Equity Share), aggregating Rs4,373.25 lakhs (Rs43.73 crore). Pursuant to the IPO, the paid-up equity share capital of the Company increased from 1,37,82,400 Equity Shares of Rs5 each to 1,87,52,000 Equity Shares of Rs5 each, aggregating to Rs937.60 lakhs. The successful listing marked a significant milestone in the Companys growth journey, strengthening its capital base, enhancing corporate governance standards and increasing its visibility among investors.

CREDIT RATING

During the Financial Year 2025-26, CARE Ratings Limited (Care-Edge Ratings) assigned the Companys first Issuer Rating of "CARE BB+; Stable". The rating letter is dated 02 April 2026 and was received by the Company on 13 April 2026. The assigned rating reflects the Companys satisfactory financial risk profile, technically qualified promoters, and the expected benefits from the introduction of the Exim Routes Intelligence System (ERIS) platform, while taking into consideration the Companys scale of operations, competitive industry landscape and working capital requirements.

During the year under review, there was no revision in the credit rating assigned to the Company. Accordingly, there was no downward revision and, therefore, no reasons were required to be furnished by the credit rating agency in this regard.

CHANGES IN DIRECTORS AND KEY MANAGERIAL PERSONNEL

During the Financial Year under review, the following changes took place in the composition of the Board of Directors and Key Managerial Personnel of the Company:

- Mr. Mohit Garg (DIN: 10973264) was appointed as a Non-Executive Independent Director of the Company with effect from 07 April 2025, for a term of five consecutive years, subject to the approval of the Members.

- Ms. Komal Goel (DIN: 10935374) was appointed as a Non-Executive Independent Director of the Company with effect from 07 April 2025, for a term of five consecutive years, subject to the approval of the Members.

- Mr. Mahendra Singh Tanwar (DIN:11107875) was appointed as a Non-Executive Independent Director of the Company with effect from 23 May 2025, for a term of five consecutive years, subject to the approval of the Members.

- Ms. Charu Jora (DIN:10060952) was appointed as a Non-Executive Director of the Company with effect from 23 May 2025 and shall be liable to retire by rotation in accordance with the provisions of the Companies Act, 2013 and the Articles of Association of the Company.

- Mr. Govind Rai Garg resigned from the office of Chief Financial Officer (CFO) of the Company with effect from 01 October 2025.

- Mr. Anshul Bansal was appointed as the Chief Financial Officer (CFO) of the Company with effect from 01 October 2025.

- Mr. Govind Rai Garg also resigned from the office of Executive Director of the Company with effect from 22 January 2026.

The Board places on record its sincere appreciation for the valuable contributions made by Mr. Govind Rai Garg during his tenure as the Chief Financial Officer and Executive Director of the Company and wishes him success in his future endeavours. The Board also extends a warm welcome to Mr. Anshul Bansal as the Chief Financial Officer and looks forward to his valuable contribution towards the continued growth of the Company.

Subsequent to the close of the Financial Year ended 31 March 2026, Mr. Mahendra Singh Tanwar resigned from the office of Non-Executive Independent Director of the Company with effect from 27th April, 2026. The Board placed on record its sincere appreciation for his valuable guidance and contributions during his tenure as a Director of the Company.

Consequent to the aforesaid resignation, Mr. Shubham Khandelia (DIN: 10854834) was appointed as an Additional Director (Non-Executive, Independent) of the Company with effect from 08 May 2026, The Board extends a warm welcome to Mr. Khandelia and looks forward to his valuable guidance and contribution to the affairs of the Company.

DECLARATION BY INDEPENDENT DIRECTORS AND STATEMENT ON COMPLIANCE OF CODE OF CONDUCT

The Company has received the requisite declarations from all the Independent Directors confirming that they meet the criteria of independence as prescribed under Section 149(6) of the Companies Act, 2013 and Regulation 16(1)(b) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. In the opinion of the Board, all the Independent Directors fulfil the conditions specified under the Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and are independent of the Management.

The Independent Directors have confirmed that they have complied with the Code for Independent Directors as prescribed under Schedule IV to the Companies Act, 2013.

Further in the opinion of the Board, the independent directors possess requisite expertise, experience and integrity. All the independent directors on the Board of the Company are registered with the Indian Institute of Corporate Affairs, Manesar, Gurgaon as notified by the Central Government under Section 150(1) of the Companies Act, 2013 and as applicable shall undergo online proficiency self-assessment test within the time prescribed by the IICA.

The Company has adopted a Code of Conduct for the Board of Directors and Senior Management Personnel, which lays down the standards of ethical conduct, integrity and accountability expected from the Directors and members of the Senior Management. All the Directors and Senior Management Personnel have affirmed compliance with the said Code of Conduct for the Financial Year ended 31 March 2026.

BOARD MEETINGS:

During the year under review, the Board met 15 times:

The gap between any two meetings was not more than one hundred and twenty days as prescribed under Companies Act, 2013. The details of the Board meetings and attendance of the Directors for the financial year 2025-26 are as follows:

SL.NO.	Name of Directors	No. of Board Meeting Held	No. of Board Meetings attended
1.	Mr. Manish Goyal	15	15
2.	Mr. Govind Rai Garg	13	13
3.	Mr. Pallav Singal	15	15
4.	Mr. VivinPrasath Devaraj	15	13
5.	Ms. Charu Jora	13	11
6.	Mr. Mohit Garg	14	13
7.	Ms. Komal Goel	14	5
8.	Mr. Mahender Singh Tanwar	13	4

BOARD COMMITTEES

The Board has constituted various Committees in accordance with the provisions of the Companies Act, 2013, the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other applicable laws. These Committees function within their respective terms of reference approved by the Board and assist the Board in discharging its responsibilities effectively. The minutes of the meetings of the Committees are placed before the Board for its information and noting. During the Financial Year under review, all recommendations made by the Committees were accepted by the Board.

Audit Committee

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

Composition of the Audit Committee as on 31 March 2026

Name of Member	Designation	Category
CA Mohit Garg	Chairman	Non-Executive Independent Director
CA Komal Goel	Member	Non-Executive Independent Director
Dr. Charu Jora	Member	Non-Executive Director

During the Financial Year 2025-26, 7 Audit Committee Meeting(s) were held.

Sr. No.	Date of Meeting	Members Present
1	09-07-2025	3
2	01-10-2025	2
3	15-11-2025	2
4	20-11-2025	3
5	21-11-2025	2
6	30-01-2026	2
7	12-02-2026	2

All the recommendations made by the Audit Committee during the Financial Year were accepted by the Board.

Nomination and Remuneration Committee

The Nomination and Remuneration Committee is constituted pursuant to Section 178 of the Companies Act, 2013 and Regulation 19 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Composition of the Nomination and Remuneration Committee as on 31 March 2026

Name of Member	Designation	Category
Dr. Charu Jora	Chairperson	Non-Executive Director
Mr. Mahendra Singh Tanwar	Member	Non-Executive Independent Director
CA Mohit Garg	Member	Non-Executive Independent Director

During the Financial Year 2025-26, 1 Nomination and Remuneration Committee Meeting(s) were held.

Sr. No. Date of Meeting	Members Present
1 01-10-2025	3

Stakeholders Relationship Committee

The Stakeholders Relationship Committee is constituted pursuant to Section 178 of the Companies Act, 2013 and Regulation 20 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Composition of the Stakeholders Relationship Committee as on 31 March 2026

Name of Member	Designation	Category
Dr. Charu Jora	Chairperson	Non-Executive Director
Mr. Manish Goyal	Member	Managing Director
CA Mohit Garg	Member	Non-Executive Independent Director

During the Financial Year 2025-26, 1 Stakeholders Relationship Committee Meeting(s) were held.

Sr. No. Date of Meeting	Members Present
1 31-03-2026	2

Changes in Committee Composition after the Close of the Financial Year

Subsequent to the close of the Financial Year, pursuant to the resignation of Mr. Mahendra Singh Tanwar as a Non-Executive Independent Director, the Board reconstituted the Committees of the Board. Mr. Shubham Khandelia was inducted as a Member of the Audit Committee and the Nomination and Remuneration Committee in place of Mr. Mahendra Singh Tanwar, with effect from 08 May 2026, in accordance with the applicable provisions of the Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

DIRECTORS RESPONSIBILITY STATEMENT

The Report shall include a Directors Responsibility Statement stating the following:

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

(b) the Directors had selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the company at the end of the year and of the profit and loss of the company for that period;

(c) the Directors 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;

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

(e) the Directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems are adequate and operating effectively;

(f) the Directors, in case of a listed company, had laid down internal financial controls to be followed by the company and that such internal financial controls are adequate and operating effectively.

INTERNAL FINANCIAL CONTROLS

The internal financial controls with reference to the Financial Statements are commensurate with the size and nature of business of the Company. The Company has adopted the policies and procedures for ensuring the orderly and efficient conduct of its business, including adherence to Companys policies, safeguarding of its assets, prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information.

DETAILS OF HOLDING, SUBSIDIARIES, JOINT VENTURES AND ASSOCIATE COMPANIES:

As on March 31, 2026, the Company has following Subsidiary

Sl. No. Name of the Subsidiary	Percentage of Holding	Date of becoming subsidiary
1 Exim Routes INC, United States of America	100	29/11/2021
2 Exim Routes Pte. Ltd., Singapore	100	19/06/2023
3 Good Earth SCM Gmbh, Germany	70	21/08/2023
4 Exim Routes UK Ltd., United Kingdom	100	21/08/2023
5 Exim Routes SA (PTY) Ltd.	100	21/08/2023

PERFORMANCE AND FINANCIAL POSITION OF THE SUBSIDIARY COMPANIES

Statement pursuant to Section 129 (3) of the Companies Act, 2013 for the financial year ended 31/03/2026 in respect of the Subsidiaries, is enclosed with Annual Accounts of the Company.

Separate sections on performance and financial position of the subsidiaries have been provided in Note No. 40 of notes forming part of Consolidated Financial Statements for the year under review.

CONSOLIDATED FINANCIAL STATEMENTS

In accordance with the Accounting Standard (AS-21) and (AS-23), consolidated Financial Statements are annexed to the Audited Accounts for the year under review.

DETAILS OF SIGNIFICANT AND MATERIAL ORDERS PASSED BY REGULATORS OR COURTS OR TRIBUNALS:

During the year under review, there were no significant and material orders passed by any Regulators or Court or Tribunals which may have impact on the going concern status or which may have impact on the Company.

MATERIAL CHANGES AND COMMITMENT, IF ANY AFFECTING THE FINANCIAL POSITION OF THE COMPANY THAT OCCURRED BETWEEN THE END OF THE FINANCIAL YEAR TO WHICH THE FINANCIAL STATEMENTS RELATE AND THE DATE OF THE REPORT:

There are no material changes or commitments affecting the financial position of the Company.

COMPLIANCE WITH APPLICABLE SECRETARIAL STANDARDS:

The Company has duly followed the applicable Secretarial standards, relating to Meeting of the Board of Directors (SS-1) and General Meeting (SS-2), issued by the Institute of Company Secretaries of India (ICSI).

PUBLIC DEPOSITS

The Company has not accepted/ held any deposit from the public within the ambit of Section 73 of the Companies Act, 2013 and the Companies (Acceptance of Deposits) Rules, 2014 during the Year under review. Hence, the requirement for furnishing the details relating to deposits covered under Chapter V of the Act or the details of deposits that are not in compliance with the Chapter V of the Act is not applicable.

CORPORATE SOCIAL RESPONSIBILITY

As per the provisions of Section 135 of the Companies Act, 2013, read with rules framed there under, every company including its holding or subsidiary and a foreign company, which fulfills the criteria specified in sub-section (1) of section 135 of the Act shall comply with the provisions of Section 135 of the Act and its rules.

Since the Company is not falling under any criteria specified in sub-section (1) of section 135 of the Act, your Company is not required to constitute a Corporate Social Responsibility ("CSR") Committee.

TRANSFER OF UNCLAIMED DIVIDENT TO INVESTOR EDUCATION AND PROTECTION FUND

The Company is not required to transfer any amount to the Investor Education and Protection Fund under Section 125 (2) of the Companies Act, 2013 as the Company has not declared any dividend since its inception.

PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS UNDER SECTION 186

The details of loans, guarantees or investments under Section 186 of the Act, are available under Note no. 13, 14 & 19 of notes of Accounts, attached to the Standalone Financial Statement.

The full particulars are available in the Register maintained under Section 186 of the Act, which is available for inspection during business hours on all working days (except Saturday and Sunday).

PARTICULARS OF CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES

All contracts/arrangements/transactions entered by the Company during the Financial Year 2025-26 with the related parties were in the ordinary course of business and at arms length basis. Transactions required to be disclosed in Form AOC-2 are attached below. During the Financial Year, the Company has not entered into contracts/arrangements/transactions with the related parties which could be considered material in accordance with the provision of the Act.

Further, we draw your attention to Note no. 36 of the Standalone Financial Statements of the Company for details of related party transactions.

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

Statement giving the details of energy, technology absorption and foreign exchange earnings and Outgo in accordance with requirement of Section 134 (3) (m) of the Companies Act, 2013 read with Companies (Accounts) Rules, 2014, is as follows: -

(A) CONSERVATION OF ENERGY

The Steps taken or impact on conservation of energy	NA
The steps taken by the company for utilizing alternate source of energy	NA
The capital investment on energy conservation equipment	NA

(B) TECHNOLOGY ABSORPTION

The efforts made towards technology absorption	Exim Routes Limited has developed a revolutionary AI-enabled B2B platform called Exim Routes Intelligence System ("ERIS"), to streamline the entire recyclable exchange chain.
The benefits derived like product improvement, cost reduction, products development or import substitution	* Real time Inventory tracking and price Discovery
	* Seamless Integration
	* Market intelligence and Data driven Insights
	* Subscription based model
	* Enhancing suitability and enabling circular economy
In case of imported technology (imported during the last three years reckoned from the beginning of the Financial Year)	NA
The expenditure incurred on the research and development	Rs. 426.45 Lacs

(C) FOREIGN CURRENCY TRANSACTIONS

Total Income earned in foreign currency during the year	Rs. 454.22 Lacs
Total expenditure incurred in foreign currency during the year	Rs. 6,111.77 Lacs

AUDIT TRAIL APPLICABILITY (AUDIT AND AUDITORS) RULES 2014 - RULE 11 OF THE COMPANIES ACT 2013.

The Company has used accounting software for maintaining its books of account for the financial year ended March 31, 2026 which has a feature of recording audit trail (edit log) facility and the same has operated starting for all relevant transactions recorded in the software.

AUDIT REPORTS AND AUDITORS

Audit Reports: The Statutory Auditors have issued unmodified opinions on the financial statements of the Company as of and for the year ended 31 March 2026.

The Statutory Auditors report for FY 2025 - 2026 does not contain any qualification, reservation or adverse remarks which calls for any explanation from the Board of Directors. The Auditors report is enclosed with the financial statements in the Annual Report.

The Secretarial Audit Report for FY 2025 - 2026 does not contain any qualification, reservation, or adverse remark. The report in form MR-3 along with Annual Secretarial Compliance Report is enclosed as Annexure D to the Directors Report.

A certificate from Company Secretary in Practice certifying that none of the directors on the Board of the Company have been debarred or disqualified from being appointed or continuing as directors of companies by the SEBI/MCA or any such statutory authority forms part of the Corporate Governance Report.

STATUTORY AUDITOR

NKSC & Co., Chartered Accountants (FRN.: 020076N) has been appointed as the Statutory Auditors of the Company in the Annual General Meeting held in the Financial Year 2024 - 2025 for a period of five (5) years to the conclusion of 11th Annual General Meeting.

The Auditors have confirmed that they are not disqualified from being re-appointed as Statutory Auditors of the Company. The report of the Statutory Auditors along with notes to financial statements is enclosed to this Report. The Notes on financial statements referred to in the Auditors Report are self-explanatory and do not call for any further comments.

SECRETARIAL AUDITOR

M/s Shubham Sinha & Associates., Practicing Company Secretaries had been appointed by the Board to conduct the secretarial audit of the Company for FY 2025 - 2026. The Company had received a certificate confirming their eligibility and consent to act as the Auditors.

VIGIL MECHANISM AND WHISTLE-BLOWER POLICY

The Company has established a robust Vigil Mechanism and Whistleblower Policy in accordance with the provisions of the Act and the Listing Regulations. Audit Committee and Company Secretary oversees and monitors the implementation of ethical business practices in the Company.

Employees and other stakeholders are required to report actual or suspected violations of applicable laws and regulations and the Code of Conduct. Such genuine concerns (termed Reportable Matter) disclosed as per Policy and can be raised by a Whistle-blower through an e-mail or dedicated telephone line or a letter to the Company Secretary or to the Chairman of the

Audit Committee. Audit Committee oversees these mechanisms that allow employees to report unethical practices confidentially, ensuring protection against retaliation. Audit Committee evaluates incidents of suspected or actual violations of the Code of Conduct and reports them to the Audit Committee every quarter. The Policy is available on the Companys website and can be accessed at https://eximroutes.ai/policies-and-code/.

PREVENTION OF SEXUAL HARASSMENT AT WORKPLACE

In accordance with the requirements of the Sexual Harassment of Women at Workplace (Prevention, Prohibition & Redressal) Act, 2013 (POSH Act) and the Rules made thereunder, the Company has in place a policy which mandates no tolerance against any conduct amounting to sexual harassment of women at workplace. The Company has constituted an Internal Committee(s) (ICs) to redress and resolve any complaints arising under the POSH Act. Training/awareness programmers are conducted throughout the year to create sensitivity towards ensuring a respectable workplace.

ACKNOWLEDGEMENT

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

For and on behalf of the Board of Directors

Exim Routes Limited

Sd/-

Manish Goyal

Director & CEO

DIN: 08126341

Sd/-

Pallav Singal

Director

DIN:03143594

Date: May 29th, 2026

Place: Gurgaon