Jeena Sikho Lifecare Ltd Directors Report

To,

The Members,

Your Directors have pleasure in presenting the 8^th Annual Report on the business and operations of the Company, together with the audited standalone financial statements for the financial year ended March 31, 2025 ("FY 2024-25").

financial results

A summary of standalone financial results of the Company for the Financial Year 2024-25 and Financial Year 2023-24 is as follows:

Particulars	FY 2024-2025	FY 2023-2024
	Standalone	Standalone
Revenue from Operations including other Income	47,548.08	33,084.87
Less: Expenses
Cost of material consumed	-	-
Purchase of Stock in Trade	3,561.90	2,464.89
Changes in Inventories of Stock in Trade	(435.71)	(308.41)
Employee Benefit Expenses	10,048.87	6,591.11
Finance Cost	50.60	41.14
Depreciation and Amortization Expenses	870.80	509.90
Other Expenses	21,224.91	14,394.53
Total Expenses	35,341.37	23,693.16
Profit before exceptional and extraordinary items and tax	12,206.71	9,391.71
Exceptional and Extraordinary items		-
Profit Before Tax	12,206.71	9,391.71
Tax Expenses	3,133.82	2,471.08
Net Profit for the Year	9,072.89	6,920.63

financial performance

standalone

During the current period, your company has shown an increase in total revenue of Rs. 47,548.08 Lakhs as against Rs. 33,084.87 Lakhs in the previous year on standalone basis. The Company has earned a net profit of Rs. 9,072.89 Lakhs as compared to a profit of Rs. 6,920.63 Lakhs in the previous year on standalone basis. The company will continue to pursue expansion in the domestic market, to achieve sustained and profitable growth.

Any member intending to have a copy of Balance Sheet and other Financial Statement of these Companies shall be made available on the website of the Company at www. jeenasikho.com

It shall also be kept for inspection during business hours by any shareholder in the registered office of the Company.

share capital

authorised share capital

As on March 31, 2025, the Authorised Share Capital of the Company stood at Rs. 25,00,00,000/- (Rupees Twenty-Five Crore Only) divided into 12,50,00,000 (Twelve Crore Fifty Lakhs) Equity Shares of Rs.. 2/- (Rupees Two) each.

Further, the Board of Directors of your Company, with the approval of the Members through Postal Ballot on 23^rd May, 2025, approved the sub-division/split of the equity shares of the Company from 1 (One) equity share having a face value of Rs. 10/- (Rupees Ten only) each, fully paid-up, into 5 (Five) equity shares having a face value of Rs. 2/- (Rupees Two only) each, fully paid-up.

The Record Date for the purpose of determining the eligibility of shareholders for the said sub-division/split was fixed as Thursday, 12^lh June 2025.

Consequent to the sub-division/split, the number of equity shares of the Company has increased proportionately, while the aggregate shareholding of the Members and the paid-up share capital of the Company remains unchanged.

Paid up share capital

As on March 31, 2025, the Paid-up Share Capital of the Company stood at Rs. 24,86,01,460/- (Rupees Twenty-Four Crore Eighty-Six Lakh One Thousand Four Hundred and Sixty) divided into 12,43,00,730 (Twelve Crores Forty-Three Lakhs Seven Hundred and Thirty) of Rs. 2/- (Rupees Two) each.

The Company has not issued any shares with differential voting rights or sweat equity shares during the FY 2024-25.

migration from sme platform to main board

Your Company was initially listed on the SME Emerge Platform of National Stock Exchange of India Limited (NSE) on 19^th April, 2022. During the year under review, with the continued trust and confidence of our valued shareholders and stakeholders, your Company successfully migrated to the Main Board of both NSE and BSE Limited w.e.f. 11^lh August, 2025.

The migration marks a significant milestone in the Companys growth journey, reflecting its consistent performance, strong corporate governance practices, and enhanced credibility in the capital markets. Listing on the Main Board will provide wider visibility, increased participation from institutional investors, enhanced liquidity for the Companys equity shares, and create greater long-term value for all stakeholders.

The Board places on record its sincere appreciation for the continuous support extended by shareholders, regulators, employees, and business partners in achieving this important step in the Companys growth trajectory.

dematerialisation of equity shares

All the Equity shares of the Company are in dematerialized form with either of the depositories viz NSDL and CDSL. The ISIN No. allotted to the company is INE0J5801029.

dividend

Based on the Companys performance during the financial year 2024-25 and in line with the Dividend Distribution Policy of the Company, your directors are pleased to recommend a Dividend of Rs. 5.47/- per equity share on the face value of Rs. 10/- each, fully paid-up, for the financial year ended March 31,2025. The payment of dividend is subject to the approval of the Members at the ensuing Annual General Meeting ("AGM") and shall be subject to deduction of tax at source, as applicable.

Further, the Board wishes to inform that pursuant to the sub-division/split of equity shares of the Company, whereby every 1 (One) equity share of face value Rs. 10/- each was subdivided into 5 (Five) equity shares of face value Rs. 2/- each, with effect from June 12, 2025, the final dividend as aforesaid will accordingly be Re. 1.10/- (Rupee One and Ten Paise Only) per equity share of face value Rs. 2/- each, fully paid-up.

The dividend distribution policy in terms of regulation 43A of SEBI( Listing Obligation and Disclosure Requirements Regulations),2015 is available on the company website: www.jeenasikho.com

transfer to general reserve

The Company has not transferred any amount to General Reserve during the year. The dividend payment is subject to approval of the members at the 8^th Annual General Meeting, which will be paid, if declared, to the shareholders within 30 days from the date of declaration.

deposits

During the year under review, the Company has not accepted or renewed any deposit from the public/members falling within the ambit of section 73 or section 74 of the

Companies Act, 2013 and the Companies (Acceptance of Deposits) Rules, 2014.

corporate governance

The Company is listed on SME Emerge Platform of NSE, by virtue of Regulation 15 of Listing Regulation the compliance with the corporate governance provisions as specified in Regulation 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 27 clauses (b) to (i) and (t) of sub regulation 2 of Regulation 46 and Para C, D and E of Schedule V of the listing regulation are not applicable to the Company. Hence, the Corporate Governance Report does not form part of this Annual Report.

employees stock option schemes

Your Company believes in rewarding its employees and aligning their interests with the long-term objectives of the organization. Employee Stock Option Schemes form an integral part of the Companys retention and compensation strategy, enabling wealth creation opportunities for employees while ensuring their commitment towards sustained growth. In line with this philosophy, the shareholders of the Company approved the "Jeena Sikho Employees Stock Option Scheme 2024" at the Extraordinary General Meeting held on 27^th February, 2024.

Under the said Scheme, the Company grants stock options on an equity-settled basis, which entitle eligible employees to purchase one equity share of the Company for each option granted, at a pre-determined exercise price, upon completion of the vesting period. The ESOPs thus represent a call option providing a right, but not an obligation, to the employees to exercise such options by paying the exercise price.

During the financial year 2023-24, the Company granted 61,275 options to its employees. Pursuant to the corporate action of share split, these options stand adjusted to 3,06,375 options. No fresh options were granted during the year under review.

The applicable disclosures pursuant to Regulation 14 of the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 and Rule 12(9) of the Companies (Share Capital and Debentures) Rules, 2014, for the year ended 31^st March, 2025 are available on the Companys website at www.jeenasikho.com.

There has been no material change in the Jeena Sikho Employees Stock Option Scheme 2024 during the year and the Scheme continues to be in compliance with the aforesaid SEBI Regulations.

A certificate from the Secretarial Auditors of the Company confirming that the Scheme has been implemented in accordance with SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 and the resolutions passed by the Members, is also available on the Companys website at www.jeenasikho.com.

subsidiaries/associates/joint

venture

During the year under review, the Company did not have any Subsidiary, Associate, or Joint Venture Company.

However, the Company incorporated a subsidiary in the name of Jeena Green Resources Private Limited on 10^th March

2025 but the subscription to the shares of the said subsidiary was completed on 10^lh April 2025. Accordingly, the said entity shall be considered as a Subsidiary of the Company for the financial year 2025-26 and necessary disclosures as required under Section 129(3) of the Companies Act, 2013 read with Rule 5 of the Companies (Accounts) Rules, 2014 shall be made in the subsequent year.

Accordingly, Form AOC-1 is not applicable for FY 2024-25

as the Company did not have any Subsidiary/Associate/ Joint Venture during the year under review.

change in the nature of business, if any

There was no change in the nature of the business of the Company during the financial year ended 31 March 2025.

management discussion and analysis

The Management Discussion and Analysis for the year, as stipulated under the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (hereinafter referred to as the "SEBI Listing Regulations"), is presented in a separate section, forms part of the Annual Report.

details of directors or key managerial personnel who were appointed or have resigned during the year

Your Company beliefs that a strong Board is imperative to create a culture of leadership to provide a long-term vision and policy approach to improve the quality of governance. As on March 31, 2025, the Board of Directors of the Company consist of optimum combination of Executive Directors, NonExecutive Director, Independent Directors of the Company.

Director Retiring by rotation

Pursuant to Section 152 of the Companies Act, 2013, and the Articles of Association of the Company, Ms. Shreya Grover (DIN: 09199495), Non-Executive Director, retires by rotation at the ensuing AGM of the Company and, being eligible, offers herself for re-appointment.

Accordingly, a resolution is included in the Notice of the 08^th Annual General Meeting of the Company, seeking approval of members for her re-appointment as a Director of the Company.

Changes in the board during the Financial Year 2024-25, THE FOLLOWING changes took place in the composition of the Board of directors of the Company:

• Mr. Chandan Kumar Kaushal (DIN: 10515819) were appointed as Additional Directors under the category of Independent Non-Executive, of the Company by the Board of Directors on 29 April 2024, for a first term commencing from 29 April, 2024 up to 28 April, 2029. (both days inclusive). His appointment was subsequently approved by the Shareholders in AGM resolution dated 28 August 2024.

• Further after F.Y. 2024-25 Ms. Priyanka Bansal (DIN: 09051665) were appointed as Additional Directors under the category of Independent Non-Executive, of the Company by the Board of Directors on 21 April 2025, for a first term commencing from 21 April 2025 up to 20 April, 2030. (both days inclusive). Her appointment was subsequently approved by the Shareholders through postal ballot resolution dated 23 May 2025.

During the financial year 2024-25, the

FOLLOWING CHANGES TOOK PLACE IN THE

Key Managerial personnels (KMPs) of the Company:

During the period under review there was no change in KMP. However, Ms. Anshika Garg has resigned from the post Company Secretary & Compliance Officer w.e.f. 01 August 2025 & Ms. Smita Chaturvedi has been appointed as Company Secretary & Compliance Officer w.e.f. 04 August 2025.

Board composition

As on date the Companys Board has a strength of 6 (Six) Directors, including 3 (Three) Woman Directors. The composition of the Board is as below:

Category	Number of Directors
Executive Director	2 (Two)
Independent Non-Executive	3 (Three)
Directors
Non-Independent	1 (One)
Non-Executive Director

familiarization programme of independent directors

In compliance with the requirements of the Listing Regulations, the Company has put in place a familiarization programme for the Independent Directors to familiarize them with their roles, rights and responsibilities as Directors, the working of the Company, nature of the industry in which the Company operates, business model etc. At the time of appointment/re-appointment of Independent Directors, a formal letter of appointment is given to him/her, which, inter- alia, explains the role, functions, duties and responsibilities expected from him/her as an Independent Director of the Company. The Independent Director is also explained in detail the nature, business model of the industry and compliances under the Act, the Listing Regulations and other relevant rules & regulation.

Details of the familiarization programme for Independent Directors are uploaded on the website of the company at www.jeenasikho.com.

nomination and remuneration policy

On the recommendation of the Nomination and Remuneration Committee, the Board has framed a policy for selection and appointment of Directors, Senior Management including Key Managerial Personnel and their remuneration. The Nomination and Remuneration Policy includes the criteria for determining qualification, positive attributes, independence, etc. is placed on the website of the Company at www.jeenasikho.com/policies.

The salient features of the Nomination and Remuneration policy are mentioned below:

• The Nomination and Remuneration Policy of the Company is designed to attract, motivate, improve productivity and retain manpower by creating a congenial work environment, encouraging initiatives, personal growth, team work and inculcating a sense of belongingness and involvement, besides offering appropriate remuneration packages and superannuation benefits.

• The Committee shall comprise at least three (3) Directors, all of whom shall be non-executive Directors and at least two-third shall be Independent.

• Quorum of the meeting shall be either two members or one-third of the members of the committee, whichever is greater, including at least one independent director in attendance.

• The Role of the Committee includes: Periodically reviewing the size and composition of the Board to have an appropriate mix of executive and independent Directors to maintain its independence and separate its functions of governance and management and to ensure that it is structured to make appropriate decisions, with a variety of perspectives and skills, in the best interests of the Company;

• Formulate the criteria for determining qualifications, positive attributes and independence of a Director and recommend to the Board, relating to the remuneration for the Director, key managerial personnel and other employees.

• Establishing and reviewing Board, KMP and Senior Management succession plans in order to ensure and maintain an appropriate balance of skills, experience and expertise on the Board and Senior Management.

• The Board as per the criteria approved by the Nomination and Remuneration Committee shall carry out evaluation of performance of its own, its committees, and individual Directors and the Chairman.

vigil mechanism/whistle blower policy:

Pursuant to the provisions of Section 177(9) & (10) of the Companies Act, 2013, a Vigil Mechanism/Whistle Blower Policy for directors and employees to report their genuine concerns has been established. The Vigil Mechanism/ Whistle Blower Policy has been uploaded on the website of the Company at https://www.jeenasikho.com/policies under Investor Section.

The Policy is an extension of the Code of Conduct for Directors & Senior Management Personnel and covers any unethical and improper actions or malpractices and events which have taken place/suspected to take place.

As per the policy all Protected Disclosures should be addressed to the Vigilance Officer/Company Secretary or to the Chairman of the Audit Committee in exceptional cases.

risk management policy

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. Major elements of risk/threats for Ayurveda Industry are regulatory concerns, consumer perceptions and competition. These are discussed at the meetings of the Audit Committee and the Board of Directors of the Company. The Board of Directors has adopted a risk management policy for the company outlining the parameters of identification, assessment, monitoring and mitigation of various risks which is available on the website of the company.

committees of the board

The Committees of the Board focus on certain specific areas and make an informed decisions in line with the delegated authority.

The following Committees constituted by the Board function according to their respective roles and defined scope:

1. Audit Committee

2. Nomination and Remuneration Committee

3. Stakeholder relationship Committee

4. Corporate Social responsibility Committee

5. Risk Management Committee

During the year under review, all recommendations made by the various committees of the Board have been duly accepted by the Board.

The Composition of the said Committees are as under:

Audit Committee:

As on date, the Audit Committee comprises of:

Name of Director	Designation of Committee	Nature of Directorship
Mr. Chandan Kumar Kaushal*	Chairperson	Independent Director
Mr. Karan Vir Bindra	Member	Independent Director
Mr. Manish Grover	Member	Managing Director

*Mr. Chandan Kumar Kaushal was appointed as the chairperson of the Committee w.e.f. April 29, 2024.

Our Company Secretary and Compliance officer will act as the secretary of the Committee.

Nomination And Remuneration Committee:

As on date the Nomination and Remuneration Committee comprises of:

Name of Director	Designation of Committee	Nature of Directorship
Mr. Karan Vir Bindra	Chairperson	Independent Director
Mr. Chandan Kumar Kaushal *	Member	Independent Director
Ms. Shreya Grover	Member	Non - Executive Director

* Mr. Chandan Kumar Kaushal was appointed as the member of the Committee w.e.f. April29, 2024.

Our Company Secretary and Compliance officer will act as the secretary of the Committee.

Stakeholders Relationship Committee:

As on date the Stakeholders Relationship Committee comprises of:

Name of Director	Designation of Committee	Nature of Directorship
Mr. Chandan Kumar Kaushal	Chairperson k	Independent Director
Ms. Bhavna Grover	Member	Whole Time Director
Ms. Manish Grover	Member	Managing Director

* Mr. Chandan Kumar Kaushal was appointed as the chairperson of the Committee w.e.f. April 29, 2024.

Our Company Secretary and Compliance officer will act as the secretary of the Committee.

Corporate Social Responsibility Committee:

As on date CSR committee comprises of:

Name	Designation	Nature of Directorship
Karan Vir Bindra	Chairman	Independent Director
Manish Grover	Member	Managing Director
Bhavna Grover	Member	Whole Time Director

Risk Management Committee:

As on date Risk Management committee comprises of:

Name	Designation	Nature of Directorship
Manish Grover	Chairman	Managing Director
Bhavna Grover	Member	Whole Time Director
Priyanka Bansal	Member	Independent Director

* Ms. Priyanka Bansal was appointed as the Member of the Committee w.e.f. April 21, 2025.

code of conduct

The Board has laid down a Code of Conduct for all Board members and Senior Management Personnel of the Company. The Code is displayed on the website of the Company www.jeenasikho.com. All Board members and Senior Management Personnel have affirmed compliance with the said Code of Ethics & Conduct.

transfer of unclaimed dividends/ shares to investor education & protection fund authority

Pursuant to Section 124 of the Companies Act, 2013, read with Investors Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, all

unpaid or unclaimed dividends are required to be transferred by the Company to the Investors Education and Protection Fund (IEPF) established by the Central Government of India, after the completion of seven years. Further, all shares in respect of which dividend has not been paid or claimed for seven consecutive years or more shall also be required to be transferred by the Company to the Demat Account of the IEPF Authority.

There were no unclaimed dividends due for transfer to the IEPF during the financial year 2024-25.

statutory auditors & auditors report

M/s. KRA & Co., Chartered Accountants (Firm Registration No. 020266N), holding a valid certificate issued by the Peer Review Board (Certificate No. 012550) of the Institute of Chartered Accountants of India (ICAI) were appointed as the Statutory Auditor of the Company for a term of 5 years w.e.f. conclusion of 4^th Annual General Meeting of the Company till the conclusion of the 09^th Annual General Meeting.

Statutory auditors Report

The Auditors Report on the standalone financial statements of the Company for the financial year ended 31 March 2025, read with relevant notes thereon, is self-explanatory and therefore does not call for any further comments. The Auditors Report does not contain any qualifications, reservations, or adverse remarks.

Details with respect to frauds reported by auditors

During the year, the Statutory Auditors have not reported any matter under the second proviso of Section 143(12) of the Companies Act, 2013, and therefore no details are required to be disclosed under Section 134(3)(ca) of the Companies Act, 2013.

secretarial auditors and their report

In terms of Section 204(1) of the Companies Act, 2013 read with rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, the Company has appointed M/s Rawal & Co. (Firm Registration no. S2020UP717200), holding a valid certificate issued by the Peer Review Board (Certificate No. of the Institute of Companies Secretaries of India (ICSI), as the Statutory auditor of the Company for the Financial Year 2024-25.The Secretarial Audit Report as given by the Secretarial Auditors, in Form No. MR-3 of Jeena Sikho Lifecare Limited is annexed to this Report as Annexure - 1.

There are no qualifications, reservations, adverse remarks, comments, observations or disclaimer made by the Secretarial Auditors in their report. There were no frauds reported by the Secretarial Auditors under the provisions of Section 143 of the Act.

cost auditors

The provisions of maintenance of Cost Records as specified by the Central Government under subsection (1) of Section 148 of the Act are not applicable on the Company.

meetings of board of directors

During the financial year 2024-2025, your Board of Directors have meet 23 (Twenty-Three) times. The details of meeting & attendance are given hereunder. The intervening gap between the Meetings was within the prescribed period.

Date of Board Meeting	No. of Directors eligible to attend	No. of Directors attended meeting
29-04-2024	5	5
15-05-2024	5	5
10-06-2024	5	5
19-06-2024	5	5
02-07-2024	5	5
29-07-2024	5	5
11-07-2024	5	5
12-08-2024	5	5
02-09-2024	5	5
13-09-2024	5	5
16-09-2024	5	5
03-10-2024	5	5
11-10-2024	5	5
16-10-2024	5	5
05-11-2024	5	5
11-11-2024	5	5
04-12-2024	5	5
04-01-2025	5	5
25-01-2025	5	5
31-01-2025	5	5
25-02-2025	5	5
04-03-2025	5	5
19-03-2025	5	5

meeting of independent directors

Pursuant to Secretarial Standard -1 relating to Board Meeting issued by the Institute of Company secretaries of India, the independent directors shall conduct at least One (1) meeting in a Calendar Year to review the performance of Non-Independent Directors and the Board as a whole; to review the performance of the Chairman and to assess the quality, quantity and timeliness of flow of information between the company management and the Board and its members that is necessary for the Board to effectively and reasonably perform their duties.

Accordingly, all Independent Directors of the Company has conducted a meeting dated 31 March 2025, without presence of non-independent director where they review the performance of all non-independent director of the company and the board as a whole, also review the performance of the Chairman of the company and assess the quality, quantity and timeliness of flow of information between the company management and the Board.

annual return

Pursuant to Section 92(3) read with Section 134(3) (a) of the Companies Act, 2013, and Companies (Management and Administration) Rules, 2014, the Annual Return of the

Company containing the particulars as prescribed under Section 92 of the Companies Act, 2013, in Form MGT-7, is available on the Companys website at the weblink https:// www.jeenasikho.com.

corporate social responsibility

The Company comes under the criteria as mentioned in section 135 of the Companies Act, 2013 i.e., Corporate Social Responsibility and accordingly the amount has been spent on CSR activities in the financial year 2024-2025 to comply with the requirements of necessary social expenditure which is Rs. 100.31 Lakhs i.e. (2% of the average net profit of immediate preceding three (3) financial years). The constitution of CSR Committee was applicable for FY 2024-25, subsequently the CSR Committee is formulated and the composition is also given. The CSR Report is annexed as Annexure - 2.

The Board of Director of your Company has formulated and adopted a policy on CSR which can be accessed at https:// www.jeenasikho.com/policies

The CSR Policy of your Company outlines the Companys philosophy for undertaking socially useful programs for welfare and sustainable development of the community at large as part of its CSR Obligation.

formal annual evaluation

The Companies Act, 2013 and SEBI Listing Regulations contain provisions for the evaluation of the performance of:

(i) the Board as a whole;

(ii) various committees of the Board; and

(iii) the individual directors (including independent directors and the Chairperson).

The Board of Directors carried out an annual evaluation of its own performance, Board Committees, and individual directors pursuant to the provisions of the Companies Act, 2013, and SEBI Listing Regulations.

The performance of the Board was evaluated based on inputs from the board members, the Boards composition, the effectiveness of board processes, information and functioning, areas, and quality of the review, and the establishment and delineation of responsibilities to committees.

The performance of the individual directors was reviewed based on inputs from the board members, including input on the contribution of the individual directors to the board and committee meetings.

The performance of the Chairman was evaluated based on inputs from the board members regarding his leadership, stakeholder management, vision, and strategy.

The performance of the committees was evaluated based on inputs received from the committee members, covering the inputs on the composition of committees, effectiveness of committee meetings, degree of fulfilment of key responsibilities, committee dynamics, and quality of the relationship of the committee with the board and the management.

Pursuant to the requirements of Schedule IV to the Companies Act, 2013, and the SEBI Listing Regulations, a meeting of the Independent Directors of the Company was held on 31 March 2025, without the presence of nonindependent directors and members of the management. At this meeting, the Independent Directors, inter alia, reviewed the performance of the Non- Independent Directors, the Board as a whole, and the Chairman of the Company, taking into consideration the views of both Executive and NonExecutive Directors.

They also assessed the quality, quantity, and timeliness of the flow of information between the Management and the Board, which is critical for the Board to effectively discharge its responsibilities. The observations and feedback of the Independent Directors were duly communicated to the Chairman of the Board as part of this evaluation process.

nature of business

There has been no change in business of the Company.

Jeena Sikho has a diverse portfolio consisting of a number of brands and sub-brands including "Shuddhi". The Company offers a variety of Ayurvedic Products and services through Shuddhi clinics and HIIMS, all over the Country. The Company

has presence across various channels such as general groceries, chemists, organized retail and ecommerce.

management discussion and analysis report

A detailed review of operations, performance and future outlook of your company and its businesses is given in the Management Discussion and Analysis Report for the FY 2024-25, which forms part of this report.

particulars of loans, guarantees or investments under section 186

The details of loans and Investments and guarantees covered under the provisions of Section 186 of the Act are given in the Notes to the Financial Statements forming a part of Annual Report.

Current borrowings of the company are compliant with Section 180(1)(c) of the Companies Act, 2013.

particulars of contracts or arrangements with related parties

During the year under review, all transactions entered by the Company with Related Parties as defined under the Act were in the ordinary course of business and on an arms length pricing basis and do not attract the provisions of Section 188 of the Act. All related party transactions are presented to the Audit Committee and the Board. Omnibus approval is obtained before the commencement of the new financial year, for the transactions which are repetitive in nature and also for the transactions which are not foreseen.

During the year, the Company did not enter into any related party transactions that had a conflict with that of the Company at large. Further, the Company did not enter into any material related party transactions, as specified in Section 188(1) of the Companies Act, 2013, with any of its related parties.

The details of related party transactions as entered into by the Company are disclosed in the standalone financial statements of the Company.

Further, pursuant to the provisions of Section 188 of the Companies Act, 2013, read with rules framed thereunder, the disclosure of particulars of contracts/arrangements with related parties in Form AOC-2 is annexed to this Report as Annexure - 3.

In line with the requirements of the applicable laws, the Company has formulated a policy on related party transactions which is uploaded on the website of the Company at: https://www.jeenasikho.co.in/policies.

disclosure under the sexual harassment of women at workplace (prevention, prohibition and

REDRESSAL) act, 2013

The Company has zero tolerance towards sexual harassment at the workplace and has adopted a policy on prevention, prohibition and redressal of sexual harassment at workplace in line with the provisions of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal)

Act, 2013 and the Rules thereunder. As required under law, an Internal Compliance Committee has been constituted for reporting and conducting inquiry into the complaints made by the victim on the harassments at the workplace.

During the year the period under review, the Company has not received any sexual harassment complaints during the financial year nor any complaint is pending at the end of the financial year.

The Policy for Prevention of Sexual Harassment of the Company is available on the Companys website at the web link https://jeenasikho.com/investors/.

significant and material orders passed by the regulators or courts or tribunals impacting the going concerns status and company^ operations in future

There is no significant and material order passed by the regulators or courts or tribunals impacting the going concern status and the Companys operations in future.

material changes and commitment affecting the financial position

There have been no material changes and/or commitments affecting the financial position of the Company which have occurred between the end of the financial year of the Company and the date of the Report.

conservation of energy, technology absorption, foreign exchange earnings and outgo

Pursuant to provisions of Section 134(3)(m) & Rule 8(3) of Companies (Accounts) Rules, 2014 the details of energy conservation, technology absorption and foreign exchange earnings and outgo has been given in Annexure - 4 to this report.

internal financial controls and their adequacy

The Company has a proper and robust system of internal controls geared towards achieving efficiency of business operations, safeguarding the Companys assets and ensuring optimum utilization of resources. Such controls also ensure accuracy and promptness of financial reporting and compliance with statutory regulations.

In the opinion of the Statutory Auditors of the Company, as expressed by them in their report, the Company has adequate internal control systems over financial reporting as at 31 March, 2025.

human resources

Your Company treats its "human resources" as one of its most important assets. Your Company continuously invests in attraction, retention and development of talent on an ongoing basis. A number of programs that provide focused people attention are currently underway. Your Companys thrust is on the promotion of talent internally through job rotation and job enlargement.

particulars of employees

In terms of the provisions of Section 197 (12) of the Companies Act, 2013 read with Rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, disclosure pertaining to remuneration and other details are provided in the Annexure - 5 to this Report.

Particulars of employee remuneration, as required under Section 197 (12) of the Companies Act, 2013 read with Rule 5 (2) and 5(3) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 forms an integral part of this Annual Report. In terms of the provisions of the first proviso to Section 136 (1) of the Companies Act, 2013, the Annual Report is being sent to Members, excluding the aforementioned information. Any Member interested in obtaining a copy of such statement may write to the Company Secretary of the Company at cs@ jeenasikho.com.

compliance with secretarial standards

The Company complies with the applicable Secretarial Standards issued by the Institute of Company Secretaries of India and approved by the Central Government under Section 118(10) of the Companies Act, 2013.

business responsibility and sustainability report ("BRSR")

In Compliance with Regulation 34 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company is required to prepare a Business Responsibility and Sustainability Report on the environmental, social, and governance disclosures. The Business Responsibility and Sustainability Report of the Company for the financial year ended 31 March, 2025, is presented in the separate section and forms part of this Report.

industrial relations

The Company maintained healthy, cordial and harmonious industrial relations at all levels. The enthusiasm and unstinting efforts of employees have enabled the Company to remain at the leadership position in the industry. It has taken various steps to improve productivity across organization.

registrar and share transfer agent

During the year under review, Skyline Financial Services Pvt. Ltd. was the Registrar and Transfer Agent of the Company.

compliance with the maternity benefit act, 1961

The Company has complied with the provisions of the Maternity Benefit Act, 1961, including all applicable amendments and rules framed thereunder. The Company is committed to ensuring a safe, inclusive, and supportive workplace for women employees. All eligible women employees are provided with maternity benefits as prescribed under the Maternity Benefit Act, 1961, including paid maternity leave, nursing breaks, and protection from dismissal during maternity leave.

The Company also ensures that no discrimination is made in recruitment or service conditions on the grounds of maternity. Necessary internal systems and HR policies are in place to uphold the spirit and letter of the legislation.

directors responsibility statement

Pursuant to the provisions under Section 134(5) of the Act, with respect to Directors Responsibility Statement, the Directors confirm:

a) That in the preparation of the annual accounts, the applicable accounting standards have been followed and no material departures have been made from the same;

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

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

e) That they had laid down internal financial controls to be followed by the company and that such internal

financial controls are adequate and were operating effectively; and

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

other disclosures

There were no transactions on the following matters during the year and hence no reporting or disclosure is required:

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

• Issue of shares (including sweat equity shares) to employees of the Company under any scheme save and except the Employees Stock Option Scheme referred to in this Report.

• There is no proceeding pending under the Insolvency and Bankruptcy Code, 2016.

appreciation

Your directors take this opportunity to thank the customers, shareholders, suppliers, bankers, business partners/ associates, and Central and State Governments for their consistent support and encouragement of the Company. We place on record our appreciation for the contribution made by our employees at all levels. Our consistent growth was made possible by their hard work, solidarity, cooperation, and support.

	For and on behalf of Board
	Jeena Sikho Lifecare Limited
Sd/-	Sd/-
Manish Grover	Bhavna Grover
Managing Director	Whole Time Director
DIN:07557886	DIN: 07557913
Date: 27.08.2025
Place: Zirakpur, Punjab