Teamo Productions HQ Ltd Directors Report

Dear Shareholders,

The Directors have pleasure in presenting the 20th Annual Report on the business and operations of your Company together with the Audited Financial Statements for the financial year ended March 31, 2026.

1. FINANCIAL RESULTS AND OPERATIONS

The financial performance of your Company for the year ended March 31, 2026 and March 31, 2025 is tabulated below:

(Rs. In Lakhs)

Particulars	FY 2025-26	FY 2024-25
Revenue from Operations	11234.63	6,479.53
Other Income	584.63	334.74
Total Income	11819.26	6,814.27
Cost of material consumed	0.00	0.00
Purchase of Stock in trade	11656.86	6,114.21
Employee Benefit Expense	49.01	77.05
Changes in Inventories	0.00	0.00
Financial Costs	6.06	0.00
Depreciation	12.45	2.88
Other Expenses	53.28	136.96
Profit before Exceptional items	41.56	483.17
Less: Exceptional items	0.00	0.00
Net Profit Before Tax	41.56	483.17
Less: Current Tax	11.73	123.42
Less: Previous year adjustment of Income Tax	20.76	22.01
Less: Deferred Tax	(0.81)	0.20
Profit for the Period	9.88	337.54
Earnings per share	0.00	0.03

During the year under review, the Company recorded Revenue from Operations of ?11,234.63 lakh, as compared to ?6,479.53 lakh in the previous financial year, representing a significant year-on- year growth of 73.39%. Other Income also increased by 74.65%, from ?334.74 lakh to ?584.63 lakh. Consequently, the Total Income increased by 73.45%, from ?6,814.27 lakh to ?11,819.26 lakh.

The growth in revenue was supported by higher business volumes, with purchases of stock-in- trade increasing by 90.64%, from ?6,114.21 lakh to ?11,656.86 lakh. While the higher purchase costs impacted margins during the year, the Company continued to remain profitable and reported a Profit Before Tax of ?41.56 lakh and a Profit for the Period of ?9.88 lakh. The Company continues to focus on strengthening its business operations, optimising costs, improving operational efficiencies and pursuing sustainable growth opportunities, with a view to enhancing profitability and creating long-term value for its stakeholders.

2. BUSINESS OVERVIEW

The Company is currently engaged in a diversified range of business activities, including film production, distribution, and related media services; Information Technology-based engineering services; and the trading of engineering goods to support infrastructure development and promote industrial and commercial growth and dealing in shares.

3. CHANGE IN NAME OF THE COMPANY

During the period under review, there was no change in the name of the Company, which continues to operate under the name Teamo Productions HQ Limited. The existing name reflects the Companys brand identity and strategic vision.

4. CHANGE IN REGISTERED OFFICE AND CORPORATE OFFICE OF THE COMPANY

During the financial year under review the registered office and corporate office of the Company were shifted from Unit No. 1308, Aggarwal Corporate Heights, Netaji Subhash Palace, North West Delhi, Delhi-110034 to Unit No. 802, 8th Floor, Aggarwal Cyber Plaza-I, Netaji Subhash Place, North West Delhi, Delhi-110034 within the local limits of the same city/town, with effect from January 14, 2026.

5. TRANSFER TO RESERVE

During the year under review, the Company has not transferred any amount to the General Reserve. The entire profit for the year has been retained in the business, in accordance with the applicable provisions of the Companies Act, 2013.

6. DIVIDEND

In view of the relatively modest profit earned by the Company during the financial year under review and with a view to conserving resources for meeting its operational requirements and strengthening its financial position, the Board of Directors has not recommended any dividend for the financial year under review. The Board believes that retaining the available resources within the business will support the Companys ongoing operations and future growth initiatives.

7. SHARE CAPITAL

During the financial year under review, there was no issue and allotment of equity shares and, accordingly, there was no change in the Issued and Paid-up Share Capital of the Company during the year. As on March 31, 2026, the Issued and Paid-up Share Capital of the Company stood at Rs. 1,09,62,19,600/-, divided into 1,09,62,19,600 fully paid-up equity shares of Re. 1/- each.

8. DEPOSITS

During the financial year under review, the Company has neither invited nor accepted any deposits within the meaning of Section 73 of the Companies Act, 2013 ("the Act"), read with the Companies (Acceptance of Deposits) Rules, 2014, as amended from time to time. Accordingly, there were no outstanding deposits requiring disclosure under the applicable provisions of the Act.

9. PARTICULARS OF LOANS, GUARANTEES AND INVESTMENTS

Details of Loans, Guarantees and Investments have been disclosed in the notes to Financial

Statements.

10. SUBSIDIARY & ASSOCIATES COMPANY

During the financial year under review, the Company continued to have its wholly owned subsidiaries in Australia and the United Kingdom, namely Teamo Productions HQ (Australia) PTY Limited and Teamo Productions HQ (UK) Limited.

11. CONSOLIDATED FINANCIAL STATEMENTS

During the financial year under review, the proposed equity investment in the subsidiary(ies) was not completed and, accordingly, the Company was not required to prepare consolidated financial statements for the year under review. Consequently, the requirement to furnish the statement prescribed under Section 129 of the Companies Act, 2013, read with Rule 5 of the Companies (Accounts) Rules, 2014, in Form AOC-1, in respect of subsidiaries, joint ventures and associate companies, does not arise for the financial year under review.

12. MATERIAL CHANGES AND COMMITMENTS AFFECTING THE FINANCIAL POSITION OF THE COMPANY

There has been no material changes/commitment affecting the financial position of the Company during the period from the end of the financial year 2025-26 to the date of this report.

13. WEB ADDRESS FOR ANNUAL RETURN

Pursuant to Section 92(3) Section 134 (3) (a) of the Companies Act, 2013, the Company has placed copy of Annual Return as on 31st March, 2026 as prescribed in Form MGT-7 of the Companies (Management and Administration) Rules, 2014 on its website at https://www.tphq.co.in/investors. By virtue of amendment to Section 92(3) of the Companies Act, 2013, the Company is not required to provide extract of Annual Return (Form MGT-9) as part of the Boards report.

14. MANAGEMENT DISCUSSION AND ANALYSIS

Management Discussion and Analysis of the financial conditions, future outlook and results of the operations of the Company for the year under the review, as stipulated under Regulation 34(2)(e) of SEBI (LODR) Regulations, 2015 is given under separate section of this Annual Report and forms part of the Directors Report.

15. CORPORATE GOVERNANCE REPORT

The Company is committed to upholding the highest standards of corporate governance, firmly rooted in principles of fairness, transparency, and accountability. Its governance philosophy emphasizes clear and honest disclosure practices, which guide the Company in aligning with its vision and mission. The Company strives to continuously develop and implement robust corporate governance policies and procedures that reflect equity, responsibility, and integrity in all its dealings. A comprehensive report on Corporate Governance, prepared in accordance with Regulation 34 of the Listing Regulations, is included as an integral part of this Annual Report.

A certificate confirming compliance with requirements of Corporate Governance as enumerated under the extant provisions of Listing Regulations issued by Ms. Shubhangi Agarwal, Proprietor of M/s Shubhangi Agarwal & Associates, ("SAA"), Company Secretaries is also annexed to the said report.

16. WHISTLE BLOWER POLICY AND VIGIL MECHANISM

The Vigil Mechanism/ Whistle Blower Policy has been put in place for the Directors and Employees to report their genuine concerns about the unethical behaviour, actual or suspected fraud or violation of the Companys Code of Conduct. The mechanism provides for adequate safeguards against the victimization of directors and employees who avail of the mechanism. The Whistleblower Policy is available on the Companys website on https://www.tphq.co.in/investors.

17. BOARD OF DIRECTORS

The Board of Directors plays a pivotal role in steering the success and sustainability of any organization. It lays down the strategic blueprint for growth-both in terms of scale and value creation-while ensuring that the interests of all stakeholders are effectively served.

The Board of your Company comprises a dynamic mix of skilled professionals and experienced leaders from various fields, contributing diverse insights and strategic depth to the governance process. As on the date of March 31, 2026, the Board consists of six Directors. The Board maintains an equal composition of three Executive Directors and three Non-Executive Independent Directors, one of whom is a Woman Independent Director-demonstrating the Companys commitment to inclusive, transparent, and balanced governance."

There was no change in the composition of the Board during the financial year under review. The composition of the Board as on March 31, 2026 is set out below:

S. No.	Name of Directors	Designation
1	Mr. Mohaan Nadaar (DIN: 03012355)	Managing Director
2	Ms. Ketki Bhavin Mehta (DIN: 05341758)	Whole-time Director cum Chief Operating Officer
3	Mr. Suresh Kumar Dhingra (DIN: 03513272)	Whole Time Director
4	Ms. Sony Kumari (DIN: 09270483)	Independent Director
5	Mr. Om Prakash Agarwal (DIN: 09553402)	Independent Director
6	Mr. Amandeep Singh (DIN: 09727614)	Independent Director

Subsequent to the close of the financial year, Ms. Ketki Bhavin Mehta resigned from the position of Whole-time Director-cum-Chief Operating Officer with effect from August 21, 2026. Accordingly, the composition of the Board as on the date of this Report stands modified pursuant to the aforesaid resignation.

S. No.	Name of Directors	Designation
1	Mr. Mohaan Nadaar (DIN: 03012355)	Managing Director
2	Mr. Suresh Kumar Dhingra (DIN: 03513272)	Whole Time Director
3	Ms. Sony Kumari (DIN: 09270483)	Independent Director
4	Mr. Om Prakash Agarwal (DIN: 09553402)	Independent Director
5	Mr. Amandeep Singh (DIN: 09727614)	Independent Director

Retirement by Rotation:-

In accordance with the provisions of Section 152 of the Act and in terms of Articles of Association of the Company, Mr. Suresh Kumar Dhingra (DIN: 03513272), Whole Time Director of the Company, retires by rotation at the ensuing AGM and being eligible, offers himself for re-appointment. The Brief profile of Director being re-appointed is given in the Notice convening the ensuing Annual General Meeting of the Company.

Declarations by Independent Directors

The Company has received 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 ("the Act"), read with the applicable rules made thereunder, and Regulation 16(1)(b) and Regulation 25 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI LODR Regulations"). The Independent Directors have also confirmed compliance with the provisions of the Code for Independent Directors prescribed under Schedule IV to the Act.

All the Independent Directors of the Company have registered their names in the Independent Directors Databank maintained by the Indian Institute of Corporate Affairs ("MCA"), Manesar, in accordance with the applicable provisions of the Act and the rules made thereunder. The Independent Directors, wherever applicable, have also complied with the requirement relating to the online proficiency self- assessment test conducted by the IICA within the prescribed period.

In the opinion of the Board, the Independent Directors of the Company possess the requisite integrity, expertise, experience, qualifications, skills and proficiency required for performing their duties and responsibilities effectively. The Board is also of the opinion that the Independent Directors fulfil the criteria of independence prescribed under the Act and the SEBI LODR Regulations and are independent of the management of the Company.

During the financial year under review, there was no change in the circumstances affecting the status of the Independent Directors as independent directors of the Company.

Further, none of the Directors of the Company is disqualified from being appointed or continuing as a Director under Section 164 of the Companies Act, 2013.

Appointment and Resignation of Key Managerial Personnel

There has been no change in the Directors and the Key Managerial Personnel during the financial year 2025-26.

As per the requirement under the provisions of section 203 of the Act, the following are the Key Managerial Personnel (KMP) of the Company as on March 31, 2026:

Name	Designation
Mr. Mohaan Nadaar	Managing Director
Ms. Ketki Bhavin Mehta	Whole-time Director cum Chief Operating Officer
Mr. Suresh Kumar Dhingra	Whole Time Director
Mr. Mohit Yadav	Chief Financial Officer
Mr. Deepak Singh	Company Secretary & Compliance Officer

Mr. Mohit Yadav resigned from the position of Chief Financial Officer of the Company with effect from May 30, 2026. Further, Ms. Ketki Bhavin Mehta resigned from the position of Whole-time Director-cum-Chief Operating Officer with effect from August 21, 2026.

Accordingly, as on the date of this Report, the Key Managerial Personnel of the Company are as follows:

Name	Designation
Mr. Mohaan Nadaar	Managing Director
Mr. Suresh Kumar Dhingra	Whole Time Director
Mr. Deepak Singh	Company Secretary & Compliance Officer

18. PERFORMANCE EVALUATION OF THE BOARD

In line with the statutory requirements enshrined under the Companies Act, 2013 and the Listing Regulations, the Board carried out a performance evaluation of itself, its Committees, the Chairman and each of the other Directors. The performance evaluation was carried out on the basis of framework approved by the Nomination and Remuneration Committee. The Committee had unanimously consented for an in-house review built on suggestive parameters. Based on the suggestive parameters approved by the Nomination and Remuneration Committee, the following evaluations were carried out:

• Review of performance of the non- independent Directors and Board as a whole by Independent Directors.

• Review of the performance of the Chairperson by the Independent Directors.

• Review of Board as a whole by all the Members of the Board.

• Review of all Board Committees by all the Members of the Board.

• Review of Individual Directors by rest of the Board Members except the Director being evaluated.

Results of all such above referred evaluations were found satisfactory.

19. AUDITORS

a) STATUTORY AUDITORS & AUDIT REPORT

In terms of the provisions of Section 139 of the Companies Act, 2013 read with the Companies (Audit and Auditors) Rules, 2014, M/s. A.K. Bhargav & Co., Chartered Accountants (Firm Registration No. 0034063N), was appointed as the Statutory Auditors of your Company to hold the office for five consecutive years i.e. from the conclusion of the 16th AGM till the conclusion of 21st AGM to be held in the year 2027.

The statutory auditors report for the financial year 2025-26 do not contain any qualifications, reservations or adverse remarks. The auditors report is attached to the financial statements of the Company.

There are no frauds reported by the auditors of the Company under sub section 12 of section 143 of the Companies Act, 2013 during the financial year under review.

b) SECRETARIAL AUDIT

On the recommendation of the Audit Committee and subsequent approval by the Board of Directors, the Members of the Company, at the 19th Annual General Meeting held on August 11, 2025, approved the appointment of M/s. Shubhangi Agarwal & Associates ("SAA"), Company Secretaries (COP No. 19144), as the Secretarial Auditors of the Company for a term of five (5) consecutive financial years, commencing from FY 2025-26 and continuing up to FY 2029-30.

Pursuant to Section 204 of the Companies Act, 2013 read with the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, the Company has obtained the Secretarial Audit Report for the financial year ended on 31st March, 2026 from M/s. Shubhangi Agarwal & Associates ("SAA"), Company Secretaries (COP No.- 19144) and the same forms part of the Annual Report. Explanation to the observations in secretarial audit report is given as below;

1. Regulation 30 of SEBI (LODR) Regulations, 2015: Delay in submission of disclosure pertaining to the visit conducted by the Enforcement Directorate (ED) at the Companys office and the residence of the Promoter.

Explanation: The Company has submitted the reasons for delay in filing, which occurred due to the finalisation of financial accounts and completion of the statutory audit for the Annual Audited Financials for FY 2024-25

2. Regulation 30 of SEBI (LODR) Regulations, 2015: NSE and BSE sought clarification on unusual movement in price and/or trading volume of the Companys securities vide their surveillance emails dated December 24, 2025.

Explanation: The Company has submitted that it is regularly disseminating all material events and price-sensitive information in compliance with Regulation 30 of the SEBI (LODR) Regulations, 2015, and undertakes to make appropriate disclosures as and when required.

c) COST AUDIT

Provisions of Section 148 of the Companies Act, 2013 regarding maintenance of cost records and audit thereof is not applicable to your Company.

d) INTERNAL CONTROLS SYSTEM AND THEIR ADEQUACY

The Board is entrusted with the responsibility of establishing and maintaining an effective internal financial control system in accordance with Section 134 of the Companies Act, 2013. Your Company has implemented robust internal control systems and procedures that are commensurate with the scale and complexity of its operations.

Periodic reviews of these controls are conducted by the Internal Auditors to assess their effectiveness and ensure compliance with applicable laws and standards. These reviews help provide reasonable assurance regarding the reliability of financial reporting and operational efficiency. For the year under review, the Internal Audit Report submitted by M/s. G Mansi & Associates, Practicing Chartered Accountants, was reviewed by the Audit Committee and duly noted by the Board.

20. PARTICULARS OF EMPLOYEES

Disclosures pertaining to remuneration and other details as required under Section 197(12) of the Companies Act, 2013 read with Rule 5(1) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 has been annexed to this report as Annexure A.

None of the employees of the Company are being paid remuneration exceeding the prescribed limit under the said provisions and rules.

Further, particulars of employees pursuant to Rule 5(2) & 5(3) of the above Rules form part of this report. However, in terms of provisions of section 136 of the said Act, the Annual Report is being sent to all the members of the Company and others entitled thereto, excluding the said particulars of employees. Any member interested in obtaining such particulars may write to the Company Secretary at E-mail - cs@giesl.in.

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

The information on technology absorption and foreign exchange earnings and outgo as required pursuant to Section 134(3)(m) of the Companies Act, 2013 read with Rule 8 of the Companies (Accounts) Rules, 2014, is annexed to this Report as Annexure B.

22. MEETINGS

A. BOARD MEETINGS

The Board meets at least once a quarter to review the quarterly results and other items of the Agenda. During the financial year ended on March 31, 2026, five (5) Board Meetings were held and the gap between the two consecutive meetings was within the statutory limit. Details of the Board meetings are given in the Corporate Governance Report annexed herewith for the financial year ended March 31, 2026.

B. DISCLOSURE OF VARIOUS COMMITTEES OF BOARD OF DIRECTORS:

I. AUDIT COMMITTEE

The Company has constituted a well qualified and Independent Audit Committee as required under Section 177 of the Companies Act, 2013 as also in fulfillment of the requirements of Regulations 18 of the SEBI (LODR) Regulations, 2015. The primary objective of the Audit Committee is to monitor and provide effective supervision of the managements financial reporting process with a view to ensure accurate, timely and proper disclosure and transparency, integrity and quality of financial reporting.

The Audit Committee met five (5) times during the financial year. The details of meetings with attendance thereof and terms of reference of Audit Committee have been provided in the Corporate Governance Report which forms part of this Report.

II. STAKEHOLDERS RELATIONSHIP COMMITTEE

The composition of the Stakeholders Relationship Committee is in compliance with the provisions of Section 178(5) of the Companies Act, 2013 and Regulation 20 of the SEBI (LODR) Regulations, 2015.

The Stakeholders Relationship Committee met Two (2) times during the financial year. The details about the composition of the said committee of the Board of Directors along with attendance thereof have been provided in the Corporate Governance Report which forms part of this Report.

III. NOMINATION & REMUNERATION COMMITTEE

In terms of section 178 of the Act read with Companies (Meetings of Board and its Powers) Rules, 2014 and regulation 19 of the Listing Regulations, your Company has in place duly constituted Nomination and Remuneration Committee of the Board of

Directors.

The Nomination & Remuneration Committee met Two (2) times during the financial year. The details of the composition of the committee along with other details are available in the Corporate Governance Report which forms part of this Report.

23. NOMINATION AND REMUNERATION POLICY

The Board has in accordance with the provisions of sub-section (3) of Section 178 of the Companies Act, 2013 and as per the Listing regulations, formulated the policy setting out the criteria for determining qualifications, positive attributes, independence of a Director and policy relating to remuneration for Directors, Key Managerial Personnel and other employees which is also available on the Companys website at www.tphq.co.in.

24. CORPORATE SOCIAL RESPONSIBILITY

During the financial year under review, the Company reviewed the applicability of Section 135 of the Companies Act, 2013, read with the Companies (Corporate Social Responsibility Policy) Rules, 2014 and other applicable provisions. Based on the prescribed eligibility criteria and thresholds, the provisions of Section 135 were not applicable to the Company for the financial year under review.

The Company had constituted a Corporate Social Responsibility ("CSR") Committee in the previous financial year. During the financial year under review, the CSR Committee held one (1) meeting on April 18, 2025. Subsequently, in view of the non-applicability of the CSR provisions, the CSR Committee was dissolved by the Board on October 13, 2025.

Accordingly, the Company was not required to undertake CSR activities or incur any expenditure towards CSR during FY 2025-26. Consequently, the requirement to furnish the Annual Report on CSR Activities was not applicable to the Company for the financial year under review.

The composition of the CSR Committee as existing on April 18, 2025, and the attendance of its members at the aforesaid meeting are provided in the Corporate Governance Report forming part of this Annual Report. The CSR Committee ceased to exist with effect from October 13, 2025, upon its dissolution by the Board.

25. TRANSFER OF AMOUNTS TO INVESTOR EDUCATION AND PROTECTION FUND

During the financial year under review, the Company did not have any amount of dividend or other sums remaining unpaid or unclaimed for a period of seven years or more. Accordingly, no amount was required to be transferred to the Investor Education and Protection Fund ("IEPF") pursuant to the applicable provisions of the Companies Act, 2013.

26. DISCLOSURE REGARDING INTERNAL COMPLAINTS COMMITTEE

The Company has zero tolerance for sexual harassment at 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 rules there under. The Policy aims to provide protection to employees at the workplace and prevent and redress complaints of sexual harassment and for matters connected or incidental thereto, with the objective of providing a safe working environment, where employees feel secure. All the employees of the Company as a part of induction are sensitized about the provisions of the said Act. The Company believes in providing safe working place for the Women in the Company and adequate protection are given for them to carry out their duties without fear or favour.

Your Company has complied with the provisions relating to constitution/re-constitution of Internal Complaints Committee under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.

Details of Complaints under the Sexual Harassment of Women at Workplace.

1	Number of complaints pending at the commencement of the year	Nil
2	Number of complaints received during the year	Nil
3	Number of complaints disposed during the year	Nil
4	The number of cases pending for a period exceeding ninety days.	Nil
5	Number of Complaints pending at the end of the year	Nil

27. RISK MANAGEMENT

Internal financial control system and timely review of external, operational and other risks enables the Board of your company towards identification and mitigation of the risks. The Companys approach to mitigate business risks is through periodic review and reporting mechanism to the Audit Committee and the Board and thereby maximizing returns and minimizing risks

28. STATEMENT ON MATERNITY BENEFIT COMPLIANCE

The Company is in compliance with the applicable provisions of the Maternity Benefit Act, 1961.

29. SIGNIFICANT & MATERIAL ORDERS PASSED BY REGULATORS/COURTS, IF ANY

There are no significant material orders passed by the Regulators/Courts which would impact the going concern status of your Company and its future operations.

30. RELATED PARTY TRANSACTIONS

During the financial year under review, all related party transactions entered into by the Company, wherever applicable, were undertaken in the ordinary course of business and on an arms length basis, and were in compliance with the applicable provisions of the Companies Act, 2013, the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI LODR Regulations") and the Companys Policy on Related Party Transactions.

The related party transactions, wherever requiring prior approval, were placed before the Audit Committee and the Board of Directors for their consideration and approval in accordance with the applicable provisions of law and the Companys Policy on Related Party Transactions. Further, the related party transactions undertaken during each half-year were placed before the Audit Committee and the Board of Directors for their review and were duly taken on record.

During the year under review, the Company did not enter into any contract, arrangement or transaction with related parties which could be considered material in accordance with the applicable provisions and the Companys Policy on Related Party Transactions.

The applicable provisions of Section 188 of the Companies Act, 2013 and Regulation 23 of the SEBI LODR Regulations, relating to related party transactions, were duly complied with, wherever applicable.

The particulars of contracts or arrangements with related parties referred to in Section 188(1) of the Companies Act, 2013, in the prescribed Form AOC-2, are annexed to this Report, wherever applicable. The details of related party transactions entered into during the year are also disclosed in the Notes to the Financial Statements forming part of this Annual Report.

The policy on Related Party Transactions as approved by the Board is uploaded on the Companys website https://www.tphq.co.in/investors.

31. COMPLIANCE OF SECRETARIAL STANDARDS

The Company has complied with the applicable Secretarial Standards during the year.

32. DIRECTORS RESPONSIBILITY STATEMENT

To the best of their knowledge and belief and according to the information and explanations obtained by them, your Directors make the following statement in terms of Section 134(3)(c) of the Companies Act, 2013:

a) In the preparation of the annual accounts, the applicable accounting standards have been followed and that there have are no material departures;

b) They have 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 as at 31st March, 2026 and of the profit or loss of the Company for that period;

c) They have taken proper and sufficient care 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) They have prepared the annual accounts on a going concern basis;

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

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

33. DETAILS OF APPLICATION MADE OR PROCEEDING PENDING UNDER INSOLVENCY AND BANKRUPTCY CODE 2016

During the year under review, there were no application made or proceedings pending in the name of the company under the Insolvency Bankruptcy Code, 2016.

34. DETAILS OF DIFFRENCE BETWEEN VALUATION AMOUNT ON ONE TIME SETTLEMENT AND VALUATION WHILE AVAILING LOAN FROM BANKS AND FINANCIAL INSTITUTIONS

During the year under review, there has been no one time settlement of Loans taken from Banks and Financial institutions.

35. ACKNOWLEDGEMENT

Your Directors wish to place on record their deep appreciation for the dedication, professionalism, and tireless efforts of all employees at every level, whose contributions have been instrumental in driving the Companys growth and success.

We also gratefully acknowledge the unwavering support and confidence extended to us by our investors, clients, vendors, bankers, and financial institutions during the year under review. Your continued partnership has been invaluable, and we look forward to further collaboration in the years ahead.

Furthermore, the Company extends its sincere gratitude to the Stock Exchanges, Regulatory Authorities, and all government agencies for their guidance and cooperation throughout 2025-26, which has greatly assisted in our pursuit of operational excellence.

	For and on behalf of the Board of Directors
	Teamo Productions HQ Limited
	(Formerly known as GI Engineering Solutions Limited)
	Mohaan Nadaar	Suresh Kumar Dhingra
Place : Delhi	Managing Director	Wholetime Director
Dated : August 31, 2026	(DIN: 03012355)	(DIN: DIN: 03513272)