Eyantra Ventures Ltd Directors Report

Dear Members,

Your Directors are pleased to present the 41^st Annual Report together with Audited Standalone and Consolidated Financial Statements of the Company for the financial year ended March 31, 2026.

1. FINANCIAL HIGHLIGHTS

The Summary of the Companys financial results for the financial year 2025-26 as compared to the previous financial year 2024-25 given below:

(Rs. in lakhs)

Particulars	Standalone		Consolidated
	FY 2025-26	FY 2024-25	FY 2025-26	FY 2024-25
Revenue from operations	6750.21	2759.27	9422.41	3270.29
Other Income	7.26	16.81	47.01	19.02
Total Income	6757.47	2776.08	9469.42	3289.31
Expenditure	6705.38	2551.08	9380.93	3069.91
Pro t before exceptional items, nance costs,
depreciation, and taxes	52.09	225.00	88.49	219.40
Less:
Finance Costs	1.58	0.00	134.79	9.69
Depreciation and Amortization	6.89	1.90	402.44	38.34
Pro t before share of profit from associates and tax	43.62	223.10	(448.74)	171.37
Share of profit of associates	0	0	0	(38.84)
Net Pro t for the year before Taxes	43.62	223.10	(448.74)	132.53
Less: Tax expenses
Current Tax	26.08	58.26	26.08	61.03
Deferred Tax Charges/credit)	(8.99)	(1.55)	0.23	(3.57)
Pro t after tax	26.53	166.39	(475.05)	75.07
Other Comprehensive Income	1.35	(1.14)	16.05	(1.53)
Total Comprehensive Income for the year	27.88	165.25	(459.00)	73.54

2. STATE OF AFFAIRS AND COMPANYS PERFORMANCE

The Company has recorded total revenue of Rs. Lakhs during the year 2025-26 as against Rs. 2,776.08 Lakhs in the previous year 2024-25, recording a quantum jump of over 143.42% in the total revenue. The net profit after provision for tax is Rs. 26.53 Lakhs during the year 2025-26 as against net profit after tax of Rs. 166.39 Lakhs in the previous year 2024-25.

Your Directors are optimistic about Companys business and hopeful of better performance with increased revenue in the current financial year.

3. STATE OF AFFAIRS AND COMPANYS PERFORMANCE

D uring the year under review, there were no material occurred. The Board of Directors in its meeting held on May 25, 2026 has approved Scheme of Arrangement (Scheme) of Prismberry Technologies Private Limited (Wholly Owned

Subsidiary) with eYantra Ventures Limited (Holding Company) and their respective shareholders and creditors, .47 as per Section 230 to 232 and other relevant provisions of the Companies Act, 2013.

The Scheme was led before the Honble National Company Law Tribunal, Bench at Hyderabad, for its consideration and approval under the applicable provisions of the Companies Act, 2013. As on the date of this Report, the Scheme is pending for approval before the Honble National Company Law Tribunal and has not yet become effective.

4. DIVIDEND

The Board of Directors of the Company after considering various factors, business strategies and investment requirements for growth plan, decided to conserve funds to maximize the Shareholders wealth on the long run and hence did not recommend any dividend for the Financial

Year 2025-26.

Formulation and adoption a Dividend Distribution Policy in terms of Regulation 43A of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, is not applicable to the Company.

5. TRANSFER TO RESERVES

During the year under review, the Company has not transferred any amount to the reserves of the Company.

6. FUND RAISED THROUGH PRIVATE PLACEMENT

A) PREFERENTIAL ISSUE:

During Financial Year 2023-24, the Company has made preferential issue of

- 2,04,375 equity shares of face value of Rs. 10/- each on preferential basis for consideration in cash at a price of Rs. 240/- per equity share, including a premium of 230/- per equity share aggregating to Rs. 490/- Lakhs and;

- 1,75,000 equity shares of face value of Rs. 10/- each on preferential basis for consideration other than cash for swap of equity shares from the existing shareholders of Prismberry Technologies Private Limited towards payment of the total consideration payable for the acquisition of 10,000 Equity Shares representing 100% shareholding of Prismberry Technologies Private

Limited.

The utilization of funds raised through Preferential Issue have been mentioned hereunder:

(Rs. in Lakhs)

Object	Amount Allocated	Amount utilised as on March 31, 2026
Working Capital	370.50	370.50
General corporate purposes	120.00	120.00

The Company has submitted the statement(s) as required under Regulation 32 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 to the exchanges where the shares of the Company are listed, namely, BSE Limited on timely basis.

During the year under review, there has been no deviation in the use of proceeds of the Preferential Issue from the objects stated in the respective offer documents as per Regulation 32 of SEBI Listing Regulations. The Company discloses the uses/ application of proceeds/funds raised from the aforesaid Issues on a quarterly basis to the Audit Committee and le with the Stock Exchanges, as applicable. The fund was fully utilized during FY 2025-26.

B) PREFERENTIAL ISSUE:

During the financial year 2024-25, the Board of Directors and members of the Company in its meeting held on

November 20, 2024 and December 19, 2024 respectively has approved preferential issue, on private placement basis, of 3,38,343 equity shares of face value Rs.10 each of the Company, at a price of Rs. 800 per Equity Share

(including share premium of Rs.790 per Equity Share), aggregating to Rs.2707 Lakhs.

Further the Board of Directors in its meeting held on January 17, 2025 had approved allotment of 1,87,500 equity shares of face value Rs.10 each of the Company, at a price of Rs.800 per Equity Share (including share premium of Rs.790 per Equity Share), against receipt of application monies in the company designated bank account, aggregating to Rs. 1500 Lakhs. The Company successfully completed the preferential issue process and the equity shares of the Company were listed on BSE Limited with trading approval granted effective from March 20, 2025.

The utilization of funds raised through Preferential Issue have been mentioned hereunder:

Object	Amount Allocated	(Rs. in Lakhs) Amount utilised as on March 31, 2026
Working Capital require- ments of Company as well as its Subsidiaries, meeting various operational expen- diture of the Company including contingencies
Pursuing strategic invest- ments, alliances, mergers, acquisitions and inorganic growth opportunities Capital expenditure requirements of Company as well as its Subsidiaries, meeting various capital expenditure of the Compa- ny including contingencies Financing / investing of business opportunities;	1193.00	1080.00
General corporate purpose; and	300.00	300.00
Issue related expenses	7.00	6.85
Total	1500.00	1386.85

The Company has submitted the statement(s) as required under Regulation 32 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 to the exchange where the shares of the Company are listed, namely, BSE Limited on timely basis. During the year under review, there has been no deviation in the use of proceeds of the Preferential Issue from the objects stated in the respective offer documents as per Regulation 32 of SEBI Listing Regulations. The Company discloses the uses/ application of proceeds/funds raised from the aforesaid Issues on a quarterly basis to the Audit Committee and le with the Stock Exchanges, as applicable.

7. MATERIAL CHANGES AND COMMITMENTS AFFECTING THE FINANCIAL POSITION BETWEEN THE END OF THE FINANCIAL YEAR AND THE DATE OF THE REPORT

Ther e have been no material changes and position of the Company which have occurred between the end of the financial year and the date of this Report other than those disclosed in this

Report.

8. DEPOSITS

The C ompany has not accepted any deposits in

Section 2(31) read with Chapter V of the Companies Act, 2013 and Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014 and as such there are no such overdue deposits outstanding as on March 31, 2026.

9. LISTING AND CUSTODIAN FEES

The equity shares of the Company are listed Limited. The applicable annual listing fees was paid before the due date. The annual custodian fees have also been paid to the depositories.

10. SHARE CAPITAL

The Authorized Share Capital of the Company as on 31, 2026, was Rs.2,50,00,000/- divided into 25,00,000 equity shares of Rs.10/- each. The paid-up equity share capital as on March 31, 2026, stood at Rs. 2,00,68,750/- divided into 20,06,875 equity shares face value of Rs.10 /- each.

11. DEBENTURES

The Company has not issued any non-convertible or partially or optionally convertible debentures during the year. There are no outstanding debentures as on the end of the financial year ended March 31, 2026.

12. EYANTRA VENTURES LIMITED EMPLOYEE

STOCK OPTION SCHEME 2025

The Board of Directors of the Company, based recommendation of Nomination and Remuneration Committee/Compensation Committee, in its meeting held on August 7, 2025 and member of the Company in 40^th Annual General Meeting held on September 30, 2025 has approved EYANTRA VENTURES LIMITED EMPLOYEE STOCK OPTION SCHEME 2025, in accordance with the provisions of the Companies Act, 2013 and the Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, to promote the culture of employee ownership as well as to attract, retain, motivate and incentivize them. Since the equity-based compensation is integral across sectors, aligning employees personal goals with corporate objectives through share-based schemes.

No grants have been made under the EYANTRA VENTURES LIMITED EMPLOYEE STOCK OPTION SCHEME 2025 during FY 2025-26.

The Company has obtained certificate from Mr. Vivek Surana, Practicing Company Secretary representing M/s. Vivek Surana & Associates, Hyderabad (Firm Registration Number S2014TL278800), Hyderabad, Secretarial Auditor of the Company, confirming that EYANTRA VENTURES LIMITED EMPLOYEE STOCK OPTION SCHEME 2025 has been implemented in accordance with the Securities and

Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021.

A statement containing relevant disclosures pursuant to

Rule 12(9) of the Companies (Share Capital and terms of Debentures) Rules, 2014 and Regulation 14 of the Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, are available on the Companys website www.eyantraventures.com

13.HOLDING COMPANY, SUBSIDIARIES, JOINT

VENTURES AND ASSOCIATE COMPANIES

BSE The Company does not have any holding, subsidiary, joint ventures or associate companies except the following:

SUBSIDIARY COMPANIES:

(a) PRISMBERRY TECHNOLOGIES PRIVATE LIMITED

During the financial year 2023-24, Prismberry March Technologies Private Limited has become Wholly Owned Subsidiary of the Company with effect from August 23, 2023. Prismberry Technologies

Private Limited is not a material subsidiary of the

Company as on March 31, 2026.

(b) EYANTRA VENTURES FZE

During the financial year 2024-25, the Company fully has incorporated EYANTRA VENTURES FZE, a Wholly Owned Subsidiary on July 8, 2024 as a Free Zone Company with Limited Liability, in accordance with the Companies Rules and

Regulations applicable in the Free Zones Authority in the Emirate of Ajman.

The subsidiary did not commence any business or the conducted any operations, transactions or activities during the Financial Year 2025-26. EYANTRA VENTURES FZE is not a material subsidiary of the Company.

Further, The Company in its Board Meeting dated July 02, 2026, approved the strike off of Eyantra Ventures FZE from the Commercial registry of Emirate of Ajman.

(c) EYANTRA VENTURES INC

The Company has incorporated a wholly owned subsidiary, EYANTRA VENTURES INC on May 8, 2025, in the State of Delaware Since its incorporation and as of the date of this Report, EYANTRA VENTURES INC had not commenced any business or conducted any operations, transactions or activities.

(d) NEURO AND SPINE ASSOCIATES PRIVATE LIMITED

The Company made an investment in Neuro and

Spine Associates Private Limited and holds

54,000 equity shares of Rs. 10/- each constituting 51.92% stake in Neuro and Spine Associates Private Limited. The Neuro and Spine Associates Private

Limited became the subsidiary of the Company w.e.f July 8, 2025. This investment will help the

Company in achieving inorganic growth and gives opportunity to enter new segment of business, which will benefit all the stakeholders associated with the Company including shareholders at large.

Neuro and Spine Associates Private Limited is a material subsidiary of the Company as on March 31, 2026.

As per the provisions of Section 129 of the Companies Act, 2013 read with the Companies (Accounts) Rules 2014, a separate statement containing the salient features of the financial statements of Subsidiary companies/Associate companies/Joint ventures is detailed in Form

AOC-1 and is annexed as Annexure I to this Report.

In accordance with the provisions of the Companies Act, 2013 and the rules framed thereunder, the Balance Sheet, Statement of Pro t and Loss, and other documents of the subsidiary companies are available at Companys website: https://eyantraventures.com/ nancial-statements-of-subsidiary-companies/

14. CONSOLIDATED FINANCIAL STATEMENTS

C onsolidated Financial Statements have been prepared the Company in accordance with the Indian Accounting Standards (Ind AS) 110 specified in the Companies (Indian Accounting Standards) Rules, 2015 and as per the provisions of the Companies Act, 2013. The Company has placed separately, the audited accounts of its subsidiaries on its website https://eyantraventures.com/ nan-cial-statements-of-subsidiary-companies/ in compliance with the provisions of Section 136 of the Companies Act, 2013.

15. DIRECTORS AND KEY MANAGERIAL

PERSONNEL

A) Board of Directors

The Companys board comprises eminent individuals with proven competencies, integrity, and strong financial acumen. They bring strategic insight, leadership, and commitment, dedicating sufficient time to board meetings. We recognize the importance of a diverse board in driving success, leveraging in thought, perspective, knowledge, skill, and experience to maintain our competitive edge.

As on March 31, 2026, the Companys Directorate consisting of four Directors out of which two Directors were Independent Directors. Mrs. Vinita Raj Narayanam is the Chairperson of the Board. The composition of the

Directorate is in conformity with the relevant provisions of the Companies Act, 2013 and Regulation 17 of the Securities and Exchange Board of India (Listing Obligations and Disclosures Requirement) Regulations 2015.

Our Directors bring extensive expertise in corporate management, strategy, nance, information technology, and other relevant elds, enabling them to contribute effectively to the Companys growth and success.

B) Board Diversity

The Board diversity offers several advantages. Here are some of the key benefits of having diverse boards:

Enhanced decision-making: Board diversity combines individuals with unique backgrounds, experiences, and perspectives, fostering robust decision-making. By embracing diverse viewpoints, boards can avoid groupthink, drive innovation, and make informed choices.

Enhanced problem-solving: Diverse boards tackle complex problems more effectively by leveraging varied backgrounds and experiences. Multiple perspectives lead to enhanced problem-solving, driving better outcomes for the organization.

Improved corporate governance: Diverse boards with varied skills, knowledge, and experiences provide comprehensive oversight, addressing con icts, promoting transparency, and ensuring accountability – ultimately enhancing corporate governance practices.

Better understanding of customers and markets: Diverse boards bring valuable insights into Indias varied cultures, languages, and consumer preferences, enabling companies to tailor products, services, and marketing strategies to effectively target diverse customer groups.

Increased creativity and innovation: Diversity sparks creativity and innovation by bringing together varied perspectives, fostering openness, collaboration, and inclusivity. Different viewpoints challenge norms, drive fresh ideas, and lead to innovative solutions.

Mitigation of biases: Diverse boards can help mitigate unconscious biases and promote fairness and equity. By ensuring representation from different genders, ethnicities, age groups, and backgrounds, boards can counterbalance any inherent biases and ensure a more equitable and inclusive decision-making process.

Improved reputation and stakeholder trust:

Diverse boards foster a positive reputation for inclusivity and social responsibility, enhancing brand image, attracting diverse talent, and building stakeholder trust. Benefits include improved decision-making, governance, innovation, problem-solving, market understanding, and reputation driving long-term success and sustainability.

In summary, board diversity offers numerous advantages, including improved decision-making, enhanced corporate governance, increased creativity and innovation, better problem solving, understanding of diverse markets, improved reputation, and the mitigation of biases. These benefits contribute to the long-term success and sustainability of organizations in the Indian business landscape.

The Board of Directors has adopted the Policy on Diversity of Board of Directors which sets out the approach to diversity of the Board of Directors. The

Policy is available in the website of the Company websitehttps://eyantraventures.com/governance-policies/

C) Changes to the Composition of Board of directors Your Company made the following changes to the composition of Board of Directors as follows:

1. Appointments:

During the year under review, Mr. Rahul Rasa (DIN: 09526452) was appointed as Additional Director (Non-Executive) w.e.f. January 20, 2026, pursuant to resolution passed at the meeting of Board of Directors on January 20, 2026, and appointed as Non Executive Director (Non-Independent) by way of ordinary resolution passed via postal ballot by remote electronic voting on March 21, 2026.

2. Re-appointment:

During the year under review there were no reappointments in the Board of Directors.

3. Retirements and re-appointments at the Annual General Meeting (AGM): a. AGM 2025: Mrs. Vinita Raj Narayanam (DIN 09319780), who was liable to retire by rotation and being eligible, had offered herself for reappointment as a Director of the Company, and was reappointed as a Director of the Company at the 40^th Annual General Meeting. b. AGM 2026: In accordance with the provisions of the Companies Act, 2013 and Articles of Association of the Company, Mrs. Vinita Raj Narayanam (DIN

09319780), Chairperson and Managing Director, retires by rotation at the ensuing Annual General Meeting and being eligible, offer herself for reappointment as a director liable to retire by rotation.

The Board of Directors, based on the recommendation of the Nomination and Remuneration Committee, have recommended his reappointment.

Pursuant to the provisions of Regulation 36 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and Secretarial Standards on General Meetings issued by Institute of Company Secretaries of India, brief particulars of the director proposed to be re-appointed are provided as an annexure to the notice convening the AGM.

D) Retirements and Resignations

During the year under review, none of the Directors retired, However Mrs. Anajana Ramesh Thakker, Non-Executive Director (DIN: 09521916) has resigned from the Board w.e.f. January 20, 2026 (closure of business hours) vide her resignation letter dated January 20, 2026. A copy of the resignation letter was circulated to the Board, and the Board of Directors took note of her resignation at its meeting. The Board placed on record its appreciation for the valuable guidance and contributions rendered by Mrs. Anajana

Ramesh Thakker during her tenure as a Director of the

Company.

E) Key Managerial Personnel

In accordance with the provisions of Sections 2(51) and 203 of the Companies Act, 2013 read with Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 and Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the following are the Key Managerial Personnel of the Company as on March 31, 2026.

Sr No Name	Designation
	Chairperson and
1 Mrs. Vinita Raj Narayanam	Managing Director
2 Mr. Koteswara Rao Meduri	Chief Financial Officer
	Company Secretary
3 Mrs. Priyanka Gattani	and Compliance
	Officer

During the year under review, there is no change in the Key Managerial Personnel.

F) Details of Senior Management Personnel at the end of the financial year:

Following are the Senior Management Personnel of the Company in accordance with the provisions of the

Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Sl No Name of the Senior Management Personnel	Designation
1 Mr. Koteswara Rao Meduri	Chief Financial Officer
2 Mrs. Priyanka Gattani	Company Secretary and Compliance Officer

G) Independent Directors and their declaration of Independence

As on March 31, 2026, the Independent Directors of the Company included Mr. Peush Jain and Mr. Ravi Kumar Kasetty. All the Independent Directors of the Company have furnished necessary declaration in terms of

Section 149(7) of the Companies Act, 2013 and Regulation 25(8) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 affirming that they meet the criteria of independence as stipulated under the

Companies Act, 2013 and Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

In the opinion of the Board, all the Independent Directors have the integrity, expertise and experience including the pro ciency required to effectively discharge their roles and responsibilities in directing and guiding the affairs of the Company.

In terms of Regulation 25(8) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Independent Directors have con rmed that they are not aware of any circumstance or situation, which exist or may be reasonably anticipated, that could impair or impact their ability to discharge their duties.

H) Registration of Independent Directors in Independent Directors databank

All the Independent Directors of the Company have con rmed that they have registered their name in the Independent Directors Databank maintained by the Indian Institute of Corporate Affairs (IICA).

I) Familiarization Program of Independent Directors

In compliance with Regulation 25(7) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and Schedule IV of the Companies Act, 2013, the Company has a structured program for orientation and training of Directors so as to enable them to understand the nature of the industry in which the Company operates, business model of the Company and roles, rights, and responsibilities of Independent Directors.

The Program aims to provide insights into the Company to enable the Independent Directors to be in a position to take well-informed timely decisions and contribute significantly to the Company. The Independent Directors of the Company are given every opportunity to familiarize themselves with the

Company, its management, and its operations so as to understand the Company, its operations, business, industry and environment in which it functions. Independent Directors are also issued an appointment letter detailing their role, duties and responsibilities, remuneration and performance evaluation process.

J) Evaluation of Boards Performance

In terms of section 134(3) of the Companies Act, 2013 read with Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company had laid down the criteria for reviewing the performance of the Board, its Committees and individual Directors. The evaluation process of Directors inter alia considers attendance of the Directors at Board and Committee meetings, acquaintance with business, communicating inter se board members, effective participation, domain knowledge, compliance with code of conduct, vision and strategy etc.

In compliance with the provisions of the Act and the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, to improve the effectiveness of the Board and its Committees, as well as that of each individual Director, a formal Board review is undertaken on an annual basis.

The Nomination and Remuneration Committee at their meeting held on January 20, 2026 had carried out the evaluation of the Board, its Committees, and Individual Directors on an annual basis and the committee has submitted their review/ recommendation to the Board of Directors.

The Board of Directors at their meeting held on January 20, 2026, have carried out an annual evaluation of the performance of Independent Directors.

The Company believes that the effectiveness of the board is reinforced by its structures and the processes and procedures it follows. It has in place robust practices and processes that contribute to the efficient effectiveand performance of processes facilitate and reinforce the roles, responsibilities and authorities of the board in the governance, management and control of the Company. Board systems and procedures broadly comprise convening the meetings, contents of the agenda, conducting the meetings, decision making at the meetings, adequacy of minutes and working of board committees. Decisions relating to the policy and operations of the Company are arrived at meetings of the board held periodically. Meetings of the board enable discussions on matters placed before them and facilitate decision making based on collective judgment of the board. The Company follows the best practices in convening and conducting meetings of the board and its committees.

34

The evaluation process broadly covers the following parameters:

i) Board

Board structure and composition,

Board meetings, information flow and agenda,

Board culture, relationships and dynamics, strategy, business performance, succession planning, risk management, continuous improvement, etc. ii) Board Committees

Overall Committees of the Board, composition and diversity, leadership of the Chair, meetings frequency and duration,

succession planning of the Committee members,

interaction with management, quality of discussions,

stay abreast of novel scienti c and technological developments and innovations,

quality of agenda and supporting documents, etc.

iii) Individual Directors

Attendance in meetings, experience and expertise,

participation and contribution in Board deliberation,

preparedness in subjects,

understanding of governance, regulatory, financial and fiduciary requirements,

stay up to date and brings insight on the industry,

up to date on corporate governance trends and development,

focused on improving shareholders value,

understanding of organizations strategy and risk environment, sufficiently management to set and stretch goals,

maintain high standards of ethics, integrity, confidentiality and adherence to the Code of Conduct,

strong desire to make the Board an even better version of itself, etc.

iv) Chairperson Evaluated on the above parameters for individual Directors , evaluated on leadership, moderatorship and conduct of impartial discussions, seeking participation from Board members and availability for other Board members and constructive feedback.

The Board of Directors were satisfied with the evaluation process and outcome, Directors engagement, experience, diversity and expertise. The Board Committees were also found to be effective in terms of its composition, functioning and contribution. The evaluation process acknowledged that the Board and Board committees have spent sufficienttime on future business strategies and other long-term and short-term growth plans, operational matters including review of business and functional updates, financial results and other regulatory approvals, governance matters and internal controls.

K) Statement Regarding Opinion of the Board with regard to Integrity, Expertise and Experience (Including the Pro ciency) of the Independent Directors appointed during the Year

Considering the requirement of skill sets on the Board, eminent people having an independent standing in their respective eld/profession and who can effectively contribute to the Companys business and policy decisions are considered by the Nomination and Remuneration Committee for appointment as

Independent Director on the Board. The said Committee, inter alia, considers qualification positive attributes, area of expertise and number of Directorships and Memberships held in various committees of other Companies by such persons in accordance with the Companys Policy for determining quali cations, positive attributes and independence of a director. The Committee evaluates the balance of skills, knowledge and experience on the Board and on the basis of such evaluation, prepare a description of the role and capabilities required of an independent director.

The person recommended to the Board for appointment as an independent director shall have the capabilities identified in such description. The Board considers the Committees recommendation and takes appropriate decision. In the opinion of the Board, the Independent Directors possess the attributes of integrity, expertise and experience as required to be disclosed under Rule 8(5) (iiia) of the Companies (Accounts) Rules, 2014 (as amended).

However during the financial year 2025-26 and as on challenges the date of report no independent director was appointed/re-appointed.

L) Committees of the Board of Directors

As on March 31, 2026, the Board has the following Committees: i) Audit Committee ii) Nomination and Remuneration Committee/ Compensation Committee iii) Stakeholders Relationship Committee

All the recommendations made by the Board committees, including the Audit Committee, were accepted by the Board.

A detailed note on the Board and its committees is provided under the Corporate Governance Report section in this Annual Report. The composition of the committees and compliances, as per the applicable provisions of the Companies Act, 2013 and Rules made thereunder and Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, are as follows:

Name of the Committee	Composition of the Committee	Terms of reference
Audit Committee	a) Mr. Peush Jain (C)
	b) Mr. Ravi Kumar Kasetty (M)
	c) Mrs. Anjana Ramesh Thakker (M)*
	d) Mr. Rahul Rasa (M)$	The terms of reference have been
Nomination and Remuneration	a) Mr. Peush Jain (C)	discussed in detail in the Corporate
Committee/ Compensation	b) Mr. Ravi Kumar Kasetty (M)
Committee	c) Mrs. Anjana Ramesh Thakker (M)*	Governance Section of the Annual
	d) Mr. Rahul Rasa (M)$	Report.
Stakeholders Relationship	a) Mr. Ravi Kumar Kasetty (C)
Committee	b) Mr. Peush Jain (M)
	c) Mrs. Vinita Raj Narayanam (M)

# C - Chairman and M Member

*Ceased as member w.e.f. January 20, 2026 $ Appointed as Member w.e.f. January 20, 2026

M) Meetings of the Board and Committees

The Board of Directors meets at regular intervals to discuss and decide on the Companys policies and strategy apart from other Board matters. The Company has conducted Seven (7) Board meetings during the financial year under review. The intervening gap between any two meetings was within the period prescribed by the Companies Act, 2013 and Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The composition of the Board of Directors, Committees, attendance of the Directors in the Board and

Committees are given in the Section on Corporate

Governance.

N) Independent Directors Meeting

Terms of Schedule IV of the Companies Act, 2013 and Regulation 25 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 mandate that the Independent Directors of the Company shall hold at least one meeting in a year, without the attendance of Non-Independent Directors and members of the management.

To exercise free and fair judgment in all matters related to the functioning of the Company as well as the Board, it is important for the Independent

Directors to have meetings without the presence of the executive management.

During the year under review, Independent Directors met one (1) time without the presence of non-independent Directors and other members of the

Management in the Independent Directors meeting held on March 06, 2026. The Company is ready to facilitate more such sessions as and when required by the Independent Directors. During this meeting, the Independent Directors carried out annual performance evaluation of the Chairman, the Non-Independent Directors and the Board as a whole. They also reviewed the overall performance of the Company and deliberated upon the quality, adequacy, and timeliness of information placed before the Board for its consideration.

O) Training of Independent Directors

The Independent Directors are familiarized with Roles, Rights, Responsibilities & Duties of Independent Directors, Nature of the Industry it operates in, business model of the Company and the Operations - Presentation & Interaction with Senior Management.

P) Terms and Conditions of Appointment of Independent Directors care has been taken for the All the Independent Directors of the Company have been appointed as per the provisions of the Companies Act, 2013 and the Securities and Exchange Board of India (Listing Obligations and Disclosure Require-

36 ments) Regulations, 2015, and formal letter of appointment are issued to the Independent Directors. As required by Regulation 46 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the terms and conditions of their appointment have been disclosed on the website of the Company at https://eyantraventures.com/terms-and-conditions-of-appointment-of-independent-directors/

ers Insurance (D and O insurance) cOffi Q) Directorsand

The provisions for obtaining D & O liability insurance policy is applicable to top 1000 listed entities, as per Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Company is not obtained the said policy since it is not falling under the top 1000 listed entities as on March 31, 2026.

R) Declaration from Directors

The Company has received necessary declaration from all Directors stating that they are not debarred or disqualified from being appointed or continuing as

Directors of Companies as per the Securities and

Exchange Board of India, Reserve Bank of India, Ministry of Corporate Affairs or any such other Statutory Authority.

S) Certificate from Company Secretary in practice

Pursuant to Regulation 34(3) and Schedule V Para C clause (10) (i) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, Company has obtained a certificate from Mr. Vivek Surana, Practicing Company Secretary representing M/s. Vivek Surana & Associates, Hyderabad (Firm Registration Number S2014TL278800). and forms part of the Annual Report.

T) Directors Responsibility Statement

Pursuant to Section 134 (3) (c) and Section 134(5) of the Companies Act, 2013, the Directors hereby report that:

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

b) appropriate accounting policies have been selected and applied consistently. Judgement and estimates which are reasonable and prudent have been made so as to give a true and fair view of the state of affairs end of the financial year and of the profit and loss of the Company for the year;

c) proper and sufficient care has been taken for the maintenance of adequate accounting records in accordance with the provisions of the Companies

Act, 2013 for safeguarding the assets of the

Company and for preventing and detecting fraud and other irregularities;

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

e) proper internal financial controls have been laid down to be followed by the Company and such internal financial controls are adequate and are operating effectively; and

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

U) Succession Planning for the Board and Senior Management

The Company strives to maintain an appropriate balance of skills and experience in the Board and within the Company, in an endeavor to introduce new perspectives while maintaining experience and continuity. Additionally, promoting Senior Management within the organization motivates and fuels the ambitions of the talent force to earn future leadership roles. The Board of Directors has adopted the Policy on Succession Planning for the Board and Senior Management.

16. AUDITORS

A) Statutory Auditor

P R S V & Co. LLP., Chartered Accountants, Hyderabad (Firm Registration No: S200016), were appointed as

Statutory Auditor of the Company by the members of the Company for the period of 5 years from the conclusion of 37th Annual General Meeting till the conclusion of 42nd Annual General Meeting. The Auditors have con rmed that they have subjected themselves to the peer review process of Institute of Chartered Accountants of India and hold valid certificate issued by the Peer Review Board of the Institute of Chartered Accountants of India.

Comments on Auditors Report

P R S V & Co. LLP., Chartered Accountants, Hyderabad, have issued the Auditors Report for Financial Year

2025-26 on May 25, 2026. The Auditors Report being self-explanatory do not call for any further comments and does not contain any quali cation, reservation or adverse remark. The Auditors Report is enclosed with the standalone and consolidated financial statements of the Company as at the in this Annual Report.

B) Cost Auditor

During the year under review, requirement for maintenance of cost records and appointment of cost auditor as specified under Section 148 of the Companies Act, 2013, is not applicable on the Company.

C) Secretarial Auditor

Pursuant to the provisions of Regulation 24A (1) & other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations 2015, the provisions of Section 204 of the Companies Act, 2013 read with the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 and, based on the recommendation of the AuditCommittee , detecting fraudy and irregularities, oftheBoardof Directors, M/s. Vivek Surana & Associates, Hyderabad (Firm Registration Number S2014TL278800) (Peer Review Certificate No.: 1809/2022) was appointed as Secretarial Auditor of the Company for a term of 5 (Five) consecutive years, from the financial year 2025-26 till the financial year 2029-30, in 40th Annual General Meeting held on September 30, 2025 for conducting Secretarial Audit and issue the Secretarial Compliance Report. The Secretarial Audit Report dated August 12, 2026, issued by the Secretarial Auditor is annexed in

Annexure-II and forms an integral part of the Boards Report. There has been no quali cation, reservation or adverse remark in their Report.

Further, in compliance with Regulation 24A of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Annual Secretarial Compliance Report issued by the

Secretarial Auditor, has been submitted to the stock exchange within the statutory timelines.

Further, Mr. Chander Prakash Karwa, Practicing Company Secretary, representing KCP & Associates (Peer Review Cer. No.: 5092/2023) have undertaken a Secretarial Audit of the Companys material subsidiary viz. Prismberry Technologies Private Limited for the financial year 2025-26. ective internal audit and control The Audit report con rms that the material subsidiary have complied with the provisions of the Companies

Act, 2013, Rules, Regulations and Guidelines and that there were no deviations or non-compliance. As required under Regulation 24A of the SEBI Listing Regulations, the reports of the Secretarial Audit are given as Annexure III to this report.

D) Internal Auditor

M/s. S K S M & Associates, Chartered Accountants, were appointed as an Internal Auditor of the Company for the Financial Year 2025-26 in the Board meeting held on February 10 2025 to report to the Audit Committee about the adequacy and effectiveness of the internal control system of the Company. The recommendations of the internal auditor on improvements required in the procedures and control systems are also presented to the Audit Committee.

Internal Audit and Control System:

Internal audit and control systems play a crucial role in ensuring the efficientand effective operation of organi -zations across various sectors. Internal audit refers to the independent and objective examination of an organizations activities, processes, and controls to assess their adequacy, reliability, and compliance with relevant laws, regulations, and internal policies. The primary objective of internal audit is to provide assurance to management and stakeholders that risks are identified, managed, and mitigated appropriately.

Internal audit encompasses a wide range of activities, including evaluating the effectiveness of internal controls, identifying areas of improvement, assessing efficienc operational and ensuring compliance with legal and regulatory requirements. By conducting regular audits, internal auditors help organizations identify potential weaknesses in their systems and processes, allowing management to take proactive measures to address them.er of the Company also give quarterly certi Control systems, on the other hand, refer to the policies, procedures, and practices put in place by management to safeguard assets, ensure accurate financial reporting, and promote operational efficiency. These control systems aim to mitigate risks and provide reasonable assurance that the organizations objectives are achieved.

The internal audit function is responsible for evaluating the design and effectiveness of these control systems. Internal auditors assess whether the controls are properly designed to mitigate risks and whether they are operating effectively in practice. They conduct tests and reviews to identify control gaps, weaknesses, or deviations from established policies and procedures. Based on their ndings, they provide recommendations to management for enhancing controls and improving processes, thus helping the organization operate in a more efficient and risk-aware manner. contribute to better governance, risk management, and internal controls within an organization. They provide management and stakeholders with con dence that risks are managed appropriately, financial information is reliable, and operations are conducted with integrity. By continuously monitoring and evaluating controls, internal audit helps organizations stay ahead of emerging risks, adapt to changing business environments, and enhance overall performance and accountability.

The Company has an Audit Committee consisting of

Two Independent Directors and one Non-Executive Director. The Audit Committee of the Board of Directors and Statutory Auditors are periodically apprised of the internal audit findings and corrective actions taken. The Audit Committee of the Board of Directors reviews the adequacy and effectiveness of internal control system and suggests improvements if any for strengthening them.

17. DETAILS IN RESPECT OF FRAUDS REPORTED BY

AUDITORS UNDER SUB-SECTION (12) OF

SECTION 143 OTHER THAN THOSE WHICH ARE REPORTABLE TO THE CENTRAL GOVERNMENT

The Statutory Auditors of the Company have not reported any fraud as specified under the second proviso of section

143(12) of the Companies Act, 2013 (including any statutory modi cation(s) or re-enactment(s) for the time being in force.

18. CEO & CFO CERTIFICATION

Mr s. Vinita Raj Narayanam, Chairperson and Managing Director and Mr. Koteswara Rao Meduri, Chief Financial Officer of the Company have given annual certi cation on financial reporting and internal controls to the Board in terms of Regulation 17(8) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and the same forms part of this Annual Report. Mrs. Vinita Raj Narayanam, Chairperson and Managing Director and Mr. Koteswara Rao Meduri, Chief Financial Officer of the Company also give quarterly certi -cation on financial results while placing the financial results before the Board in terms of Regulation 33(2)(a) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

19. POLICY ON DIRECTORS APPOINTMENT AND

REMUNERATION

The policy of the Company on Directors appointment and remuneration, including criteria for determining quali ca-tions, positive attributes, independence of a Director and other matters are adopted as per the provisions of the

Companies Act, 2013 and Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The remuneration paid to the Directors is as per the terms laid out in the Nomination and Remuneration Policy of the Company. The Nomination and Remuneration Policy as adopted by the Board is available on the Companys website https://eyantraventures.com/governance-policies/

20. CODE FOR PREVENTION OF INSIDER TRADING

The Company adopted a Code of Conduct to Regulate, Monitor and Report Trading by Designated Persons and their Immediate Relatives pursuant the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015 in place. The code of practices and procedures for fair disclosure of unpublished price sensitive information and has been made available on the Companys website at https://eyantraven-tures.com/code-of-practices-and-procedures-for-fair-disclosure/

The Company is maintaining Structured Digital Database

(‘SDD} to keep record of the persons with whom the unpublished price sensitive information of the Company has been shared internally or externally until it becomes public.

21. VIGIL MECHANISM/ WHISTLE BLOWER POLICY

The Board of Directors adopted the Vigil Mechanism/Whistle Blower Policy which is in compliance with Section 177(9) of the Companies Act, 2013 and Regulation 22 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Whistle Blower Policy aims to conduct the affairs of the

Company in a fair and transparent manner by adopting the highest standards of professionalism, honesty, integrity and ethical behavior.

A mechanism has been established for employees and other stakeholders to report their concerns about unethical behaviour, actual or suspected fraud or violation of the Code of Conduct and Ethics, and leak of price-sensitive information under the Companys Code of Conduct formulated for regulating, monitoring, and reporting by Insiders under Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015, as amended from time to time. It also provides for adequate safeguards against the victimization of employees who avail the mechanism and allows direct access to the Chairman of the Audit

Committee. During the year under review, no complaints were reported under the Whistle Blower Policy. The Whistle Blower Policy is available on the Companys website https://eyantraventures.com/governance-policies/

22. MATERIAL SUBSIDIARY POLICY

The C ompany has formulated a Policy for

Material Subsidiaries. The Policy is available on the Companys website and can be accessed at Companys website https://eyantraventures.com/governance-policies/

Further Neuro and Spine Associates Private Limited becomes material subsidiary and Prismberry Technologies Private Limited ceased as material subsidiary of the

Company as per the audited financial statements as on March 31, 2026.

23. DISCLOSURE UNDER SEXUAL HARASSMENT OF

WOMEN AT WORKPLACE (PREVENTION, PROHIBITION AND REDRESSAL) ACT, 2013

The Company has adopted zero tolerance for sexual harassment at the workplace and has formulated a policy on prevention, prohibition, and redressal of sexual harassment at the workplace in line with the provisions of the

Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 and the rules thereun-der for prevention and redressal of complaints of sexual harassment at workplace.

The Company has constituted Internal Committee at registered office of the Company in accordance with the provisions of the Sexual Harassment of Women at the Workplace (Prevention, Prohibition and Redressal) Act, 2013 and the Rules made thereunder. No complaints led pursuant to the Sexual Harassment of Women at Workplace (Prevention, Prohibition & Redressal) Act 2013 during the year under review.

The Company regularly conducts awareness programmes for its employees.

The table below provides details of complaints received/ disposed off during the financial year 2025-26:

No. of complaints at the beginning of financial year: Nil

No. of complaints led during the financial year: Nil No. of complaints disposed during the financial year: Nil No. of complaints pending at the end of financial year: Nil

24. COMPLAINCES UNDER THE MATERNITY BENEFIT ACT, 1961

Our Company is fully compliant with the Maternity Benefit Act, 1961, ensuring that our employees receive the benefits and support they are entitled to.

25.POLICIES

Name of the policy	Brief description	Web link
Vigil Mechanism / Whistle Blower Policy	The Company has adopted the whistle-blower mechanism for directors and employees to report concerns about unethical behavior, actual or suspected fraud, or violation of the Companys code of conduct and ethics. It also provides for adequate safeguards against victimization of employees who availed the mechanism and also provides for direct access to the Chairperson of the Audit Committee.
Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information	The Company has adopted a Code of Conduct to Regulate, Monitor & Report Trading by Insiders and Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information as per the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulation 2015, with a view to regulate trading in securities by the Directors and Designated Persons while in possession of unpublished price sensitive information in relation to the Company and during the period when the Trading Window is closed and other certain situations.
Nomination and Remuneration Policy	This policy formulates the criteria for determining quali cations, competencies, positive attributes and independence for the appoint- ment of a director (executive / non-executive) and also the criteria for determining the remuneration of the directors, key managerial person- nel and senior management of the Company
Policy for Determining Material Subsidiaries	The policy is used to determine the material subsidiaries and material non - listed Indian subsidiaries of the Company and to provide the governance framework for them.
Policy on Materiality of and Dealing with Related Party Transactions	The policy regulates all transactions between the Company and its related parties
Policy on Preservation of Documents	The policy deals with the preservation of corporate records of the Company	https://eyantraventures.com/governance-policies/
Policy on Archival of Documents	The policy deals with the retention and archival of corporate records of the Company
Policy on Determination of Materiality of Event	The Policy is to determine materiality of events or information relating to the Company and to ensure timely and accurate disclosure on all material matters concerning the Company.
Risk Management Policy and Procedures	This policy sets out the objectives and accountabilities for the management of risk within the Company such that it is structured, consistent and effective
Code of Conduct to Regulate, Monitor and Report Trading by Designated Persons and their Immediate Relatives	This code Regulates any kind of Insider Trading by designated persons
Policy on Prevention of Sexual Harassment	The policy aims at providing a safe work environment for women at workplace
Name of the policy	Brief description	Web link
Policy on Diversity of Board of Directors	The policy ensures that a diverse Board which will enhance the quality of the decisions made by the Board by utilizing the different skills, quali cation, professional experience, gender, knowledge etc. of the members of the Board, necessary for achieving sustainable and balanced growth of the Company.
Anti-Bribery and Anti-Corruption Policy	The Company has adopted this policy to sets up adequate procedures in order to prevent the Companys involvement in any activity relating to bribery, facilitation payments, or corruption, even where the involve- ment may be unintentional.

The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 mandated the formulation of certain policies for all listed companies. Accordingly, the Company has adopted various policies and the following policies are uploaded on the website of the Company. Some internal policies are available on the intranet platform of the Company. The policies are reviewed periodically by the Board/Committee and updated based on need and new compliance requirements.

26.RISK MANAGEMENT

Pur suant to Section 134(3)(n) of the Companies Act, and Regulation 17(9) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has formulated and adopted a Policy on Risk Management and Procedure. The Risk Management policy of the Company outlines a framework for identi cation of internal and external risks speci -cally faced by the Company, in particular including nancial, operational, sectoral, information, cyber security risks, measures for risk mitigation including systems and processes for internal control of identified risks; and Business continuity plan. Risk is an integral part of the Companys business, and sound risk management is critical to the success of the organization. The Company has adequate internal financial control systems and procedures to combat the risk.

The Company has in place a Risk Management framework to identify, evaluate business risks and challenges across the Company both at corporate level as also separately for each business division.

The Company has in place a mechanism to identify, assess, monitor and mitigate various risks to key business objectives. Major risks identified by the businesses and functions are systematically addressed through mitigating actions on a continuing basis. The Companys internal control encompasses various managements systems, structures of organization, standard and code of conduct which all put together help in managing the risks associated with the

Company.

During the year under review, there are no risks which in the opinion of the Board that threaten the existence of the

Company. However, some of the risks which may pose challenges are set out in the Management Discussion and Analysis Report which forms part of this Annual Report.

27. CORPORATE SOCIAL RESPONSIBILITY

The provisions of Section 135 the Companies Act, 2013 and the rules made thereunder, are not applicable to the Company for the Financial year 2025-26.

28. ADEQUECY OF INTERNAL FINANCIAL

CONTROLS AND COMPLIANCE WITH LAWS

The Company has adequate internal controls consistent 2013 with the nature of business and size of the operations, to effectively provide for safety of its assets, reliability of financial transactions with adequate checks and balances, adherence to applicable statues, accounting policies, approval procedures and to ensure optimum use of available resources. These systems are reviewed and improved on a regular basis. It has a comprehensive budgetary control system to monitor revenue and expenditure against approved budget on an ongoing basis.

The Company has an internal auditor to assess the adequacy and effectiveness of the Internal Controls and System across all key processes covering various locations.

Audit Observations along with recommendations and its implementations are reviewed by the Audit Committee and concerns, if any, are reported to the Board.

29.PARTICULARS OF LOANS, GUARANTEES OR

INVESTMENTS

The details pertaining to loans given, guarantees or securities provided or investments made by the Company under

Section 186 of the Companies Act, 2013 during the year under review is forming part of the notes to the Financial

Statements.

a The particulars of contracts or arrangements with related parties as per Section 188 of the Companies Act, 2013 and rules made thereof as amended from time to time and as per the Policy on Materiality of and Dealing with Related Party Transactions of the Company during the financial year ended March 31, 2026 in prescribed Form AOC-2 is annexed to this Boards Report as Annexure-IV. Further there are no materially significant related party transactions during the year under review with Promoters, Directors,

Key Managerial Personnels and their relatives, which may have potential conflict with interest of the Company at large. The related party transactions were placed before the audit committee and also to the Board at their respective meetings for approval. All related party transactions entered during the year were in the ordinary course of business and at arms length basis. Details of the related party transactions during the year are part of the financial statements forming part of this Annual Report.

In line with the requirements of the Companies Act, 2013 and the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has a Policy on Materiality of and Dealing with Related Party Transactions, which is also available on the Companys website at https://eyantra-ventures.com/governance-policies/

31.CONSERVATION OF ENERGY, TECHNOLOGY

ABSORPTION, FOREIGN EXCHANGE EARNINGS

AND OUTGO

The information pertaining to conservation of technology absorption, Foreign Exchange Earnings and Outgo as required under Section 134(3)(m) of the Companies Act, 2013 read with Rule 8(3) of the Companies (Accounts) Rules, 2014 is annexed in Annexure-V.

32.ANNUAL RETURN

The Annual Return of the Company for the financial 2025-26 as required under Section 92(3) and 134(3)(a) of the Companies Act, 2013 is available on the website of the

Company and can be accessed on the Companys website at the link https://eyantraventures.com/disclosures-under-regulation-46-of-the-lodr/annual-reports/

33. MANAGEMENT DISCUSSION AND ANALYSIS

REPORT

Management Discussion and Analysis Report for the year under review as stipulated under Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 is presented in a separate section forming part of this report.

34.CORPORATE GOVERNANCE

A separate report on Corporate Governance as required under Schedule V(C) of the Securities and Exchange Board e of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 is enclosed as a separate section forming part of this report. The certificate from Mr. Vivek Surana, Practicing Company Secretary representing M/s. Vivek Surana & Associates, Hyderabad (Firm Registration Number S2014TL278800) with regard to compliance of conditions of corporate governance as stipulated under Part E Schedule V of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and forms part of the Annual Report.

35. BUSINESS RESPONSIBILITY AND

SUSTAINABILITY REPORT

B usiness Responsibility and Sustainability Report in terms of the provisions of Regulation 34 (2) (f) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 is not applicable to the Company for the Financial year 2025-26.

36. INDIAN ACCOUNTING STANDARDS

The Company has adopted Indian Accounting Standards with effect from April 01, 2017 pursuant to Ministry of Corporate Affairs noti cation of the Companies (Indian Accounting Standards) Rules, 2015. The standalone and consolidated financial statements of the Company, forming part of the Annual Report, have been prepared and presented in accordance with all the material aspects of the Indian Accounting Standards as notified under Section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standards) Rules 2015 (by Ministry of Corporate Affairs and Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended and relevant amendment rules issued thereafter and guidelines issued by the Securities Exchange Board of India. There was no revision of Financial Statements (Standalone & Consolidated) and Board Reports during the year under review.

37. STATEMENT ON COMPLIANCE WITH SECRETARIAL STANDARDS

In terms of Section 118(10) of the Companies Act, 2013, the Company complies with Secretarial Standards 1 and 2, relating to the ‘Meetings of the Board of Directors and ‘General Meetings, respectively as issued by the Institute of Company Secretaries of India and approved by the Central Government.

38. PARTICULARS OF EMPLOYEES

The s tatement of particulars of appointment and-remuner ation of managerial personnel as required under Section 197(12) of the Companies Act, 2013 read with Rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 is annexed in Annexure-VI.

The statement containing particulars of employees pursuant to Section 197(12) of the Companies Act, 2013 read with Rule 5(2) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 is open for inspec-Officof the Company during tion at the Registered business hours on all working days of the Company, up to the date of the ensuing Annual General Meeting.

Any member interested in obtaining such details may write to the Company Secretary of the Company at cs@eyantra-ventures.com

39. TRANSFER OF UNCLAIMED DIVIDEND TO

INVESTOR EDUCTION AND PROTECTION FUND

The provisions of Section 125(2) of the Companies Act, 2013 do not apply as there was no amount in the unclaimed dividend account remaining unpaid under section 124(5) of the Companies Act, 2013.

40.CHANGE IN THE NATURE OF BUSINESS, IF ANY

There is no change in the nature of business of the Company during the year under review.

41. DETAILS OF APPLICATION MADE OR ANY

PROCEEDING PENDING UNDER THE

INSOLVENCY AND BANKRUPTCY CODE, 2016

DURING THE YEAR

No applications have been made and no proceedings are pending against the Company under the Insolvency and Bankruptcy Code, 2016.

42. DETAILS OF DIFFERENCE BETWEEN AMOUNT

OF THE VALUATION DONE AT THE TIME OF ONE TIME SETTLEMENT AND THE VALUATION DONE WHILE TAKING LOAN FROM THE BANKS OR FINANCIAL INSTITUTIONS ALONG WITH THE REASONS THEREOF

The disclosure under this clause is not applicable as the

Company has not undertaken any one-time settlement with the banks or financial institutions.

43. SIGNIFICANT/MATERIAL ORDERS PASSED BY

COURTS OR TRIBUNALS

No significant and material order has been passed by the regulators, courts, tribunals impacting the going concern status and Companys operations in future.

44. CREDIT RATING

During the year under review, the Company has not obtained any credit rating.

45. HUMAN RESOURCES AND INDUSTRIAL

RELATIONS

The Company takes pride in the commitment, and dedication shown by its employees in all areas of business. The company ensures that it provides a harmonious and cordial working environment to all its employees. To ensure good human resources management, the Company focused on all aspects of the employee lifecycle. This provides holistic experience for the employee as well. During their tenure at the Company, employees are motivated through various skill- development programs, engagement and volunteering programs.

The Company has put in continued efforts in building capabilities of Human Resources with adoption of specific and targeted interventions. The Company has a structured induction process at all locations and management development programs to upgrade skills of managers. Objective appraisal systems based on Key Result Areas are in place for all employees.

The Company is committed to nurture, enhance and retain talent through superior Learning & Organizational Development.

46.INVESTOR RELATIONSHIP

Investor relations is a critical function within a company that focuses on building and maintaining relationships with its investors and stakeholders. It serves as the bridge between the Companys management team and its shareholders, analysts, and the broader investment community. The primary goal of investor relations is to effectively communicate the Companys financial performance, strategic direction, and key developments to the investment community.

Investor relations activities play a vital role in managing the flow of information between the Company and its investors. This disseminates accurate and timely information, such as financial reports, earnings releases, and regulatory lings, to ensure transparency and compliance.

Overall, investor relations is a critical function that helps companies establish and maintain productive relationships with their investors and the broader investment community and also contribute to enhancing the Companys reputation, maximizing shareholder value, and supporting its long-term growth objectives.

47. INSURANCE

The Company has adequate insurance coverage in place, as considered appropriate by the management..

48. RECONCILIATION OF SHARE CAPITAL AUDIT

As required by the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, quarterly audit of the Companys share capital is being carried out by Mr. Vivek Surana, Practicing Company Secretary representing M/s. Vivek Surana & Associates, Hyderabad (Firm Registration Number S2014TL278800), with a view to reconcile the total share capital admitted with

National Securities Depositories Limited and Central Depository Services (India) Limited and held in physical form, with the issued and listed capital. In this regard, the certificate is submitted to BSE Limited and is also placed before the Stakeholders Relationship Committee.

49. ACKNOWLEDGEMENTS

Your directors are grateful for the invaluable contribution made by the employees and are encouraged by the support of the customers, business associates and banks.

The Directors deeply appreciate their faith in the Company and remain thankful to them. The Board shall always strive to meet the expectations of all the stakeholders.