Paramount Dye Tec Ltd Directors Report

To

The Members

PARAMOUNT DYE TEC LIMITED

The Directors hereby present the 02^nd Annual Report on the affairs of the company together with Audited Financial Statements for the financial year ended 31st March, 2026.

1. FINANCIAL RESULTS:

(Figures in Lakhs)

PARTICULARS	Year Ended 31st March, 2026	Year Ended 31st March, 2025
Revenue from Operations	7,379.55	7,728.97
Other Income	114.91	60.22
Total Income	7,494.46	7,789.19
Less: Expenses	6,717.38	6730.79
Depreciation & Amortisation	100.85	141.62
Profit/(Loss) before exceptional items and tax	676.22	916.78
Exceptional Items	448.27	--
Profit/(Loss) before tax	227.95	916.78
Less: Taxes	13.72	116.49
Profit/(Loss) from continuing Operations	214.23	800.29
Profit/(Loss) from discontinuing Operations	--	--
Profit/(Loss) for the period	214.23	800.29
Other Comprehensive Income	--	--
Total comprehensive Income/(Loss) for the Period	214.23	800.29
Earnings Per Share (Basic & Diluted)	3.09	11.53

2. BUSINESS:

The Company is a reputed manufacturer of recycled synthetic yarn, acrylic fibre yarn,

hand-knitting yarn and fancy yarn, supported by advanced technology and modern manufacturing capabilities. The Company is committed to delivering high-quality, sustainable and innovative products that meet evolving market requirements. Its operations are managed by a team of experienced professionals, driving continuous innovation, operational efficiency and sustainable growth, while strengthening the Companys presence in the market.

3. STATE OF COMPANYS AFFAIRS:

During the financial year ended 31st March, 2026, the Company continued to focus on its core business operations and maintained its operational activities. The Company recorded Total Income of Rs7,494.46 lakhs during the financial year 2025-26 as against Rs7,789.19 lakhs in the previous financial year.

The Revenue from Operations stood at Rs7,379.55 lakhs during the financial year 202526, compared to Rs7,728.97 lakhs in the financial year 2024-25. Further, the Company earned Other Income of Rs114.91 lakhs during the year under review as against Rs60.22 lakhs in the previous financial year.

The Total Expenses incurred by the Company during the financial year 2025-26 amounted to Rs 6,818.23 lakhs, as compared to Rs6,872.41 lakhs in the previous financial year. Consequently, the Company reported a Profit Before Exceptional Items and Tax of Rs676.22 lakhs, as against Rs916.78 lakhs recorded in the financial year 2024-25.

During the year under review, the Company reported Exceptional Items amounting to Rs448.27 lakhs. After considering the impact of such exceptional items, the Profit Before Tax stood at Rs227.95 lakhs for the financial year 2025-26, as compared to Rs916.78 lakhs in the previous financial year.

After accounting for the applicable tax expenses, the Company reported a Profit After Tax of Rs214.23 lakhs during the financial year 2025-26, as against Rs800.29 lakhs in the financial year 2024-25. The Basic and Diluted Earnings Per Share (EPS) stood at Rs3.09 per equity share during the year under review, compared to Rs11.53 per equity share in the previous financial year.

Overall, the Company continued to carry out its business operations during the year under review. The decline in profitability was primarily attributable to the impact of the exceptional items, along with the overall changes in the Companys financial performance during the financial year.

4. SUBSIDIARY COMPANY/FIRM (S):

The Company does not have any subsidiary as per the provisions of the Companies Act, 2013.

5. CONSOLIDATED FINANCIAL STATEMENTS:

Since the Company did not have any subsidiary during the financial year under review, the preparation of Consolidated Financial Statements is not applicable.

6. CORPORATE GOVERNANCE:

Your Company is committed to maintaining high standards of corporate governance and ethical business conduct. The Board of Directors recognizes that sound governance practices are essential for ensuring transparency, accountability, integrity, sustainable growth and safeguarding the interests of all stakeholders. The Company continues to adhere to the principles of transparency, fairness, accountability, responsible management and compliance with applicable statutory and regulatory requirements.

During the year under review, the Company has complied with the applicable provisions of the Companies Act, 2013, the rules made thereunder and the applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Since the securities of the Company are listed on the SME Platform, the provisions relating to submission of a separate Corporate Governance Report, as applicable to companies listed on the Main Board, are not applicable to the Company.

Accordingly, no separate Corporate Governance Report forms part of this Boards Report. Notwithstanding the non-applicability of the detailed Corporate Governance Report, the Company continues to follow sound corporate governance practices and maintains appropriate standards of transparency, accountability, ethical conduct and responsible management in the conduct of its business and affairs.

In furtherance of the Companys commitment to good corporate governance and compliance with applicable legal and regulatory requirements, a certificate issued by a Practising Company Secretary (PCS) is annexed to this Boards Report. The Board remains committed to continuously strengthening the Companys governance framework and ensuring transparent, responsible and compliant conduct in the best interests of the Company and its stakeholders.

7. DIVIDEND:

The directors have not recommended any dividend for the financial year 2025-26.

8. AMOUNTS TRANSFERRED TO ANY RESERVES:

The Company has not transferred any amount to any reserves during the financial year.

9. CHANGE IN NATURE OF BUSINESS:

During the year under review there was no change in nature of Business of Company and no changes were made to Main Object of Memorandum of Association

10. MANAGEMENT DISCUSSION AND ANALYSIS REPORT:

Annexed to this report as Annexure- A.

11. SHARE CAPITAL

A. AUTHORIZED SHARE CAPITAL

During the financial year under review, there was no change in the Authorised share capital of the company. The Authorised Share Capital of the Company as on 31st march, 2026 stood at Rs 12,00,00,000/- (Rupees Twelve Crore Only), divided into 1,20,00,000 (One Crore Twenty Lakh) Equity Shares Of Rs10/- each=.

B. PAID-UP SHARE CAPITAL

During the financial year under review, there was no change in the Paid-up Share Capital of the Company. The Paid-up Share Capital of the Company as on 31st March, 2026 stood at Rs6,94,26,510/- (Rupees Six Crore Ninety-Four Lakh Twenty- Six Thousand Five Hundred Ten only), comprising 69,42,651 Equity Shares of Rs10/- each.

12. FIXED DEPOSITS:

During the year, your Company has not accepted any fixed deposits under the provisions of the Companies Act, 2013 and the Rules made there under.

13. SECRETARIAL STANDARDS:

The Company has fully complied with all the applicable Secretarial Standards issued by the Institute of Company Secretaries of India (ICSI) and mandated by the Ministry of Corporate Affairs (MCA), including Secretarial Standard on Meetings of the Board of Directors (SS-1) and Secretarial Standard on General Meetings (SS-2). The Company ensures that all procedural requirements relating to convening, conducting and recording of Board Meetings, Committee Meetings and General Meetings are adhered to in letter and spirit. The Board remains committed to following best secretarial practices to maintain transparency, accuracy and statutory compliance across all governance processes.

14. CHANGES IN DIRECTORS & KEY MANAGERIAL PERSONNEL (KMP):

During the year under review, there was no change in the composition of the Board of Directors and Key Managerial Personnel ("KMP") of the Company. The composition of the Board and KMP remained unchanged during the financial year 2025-26.

Further, the Board of Directors have recommended -Ms. Palki Arora (DIN: 09791271), Director of the Company, retires by rotation at this Annual General Meeting and being eligible, offers herself for re-appointment. The details of her re-appointment, including the terms and conditions, are provided in the Notice and the Explanatory Statement/Annexure to the Notice of the ensuing Annual General Meeting. The Board of Directors recommends her re-appointment for the approval and consideration of the Members at the forthcoming Annual General Meeting.

15. BOARD COMMITTEES

In compliance with the provisions of the Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has constituted the following Committees of the Board:

A. Audit Committee

B. Stakeholders Relationship Committee

C. Nomination and Remuneration Committee

The Committees have been constituted to assist the Board in effectively discharging its responsibilities and to provide focused oversight on matters falling within their respective areas of expertise. The Committees function in accordance with their respective terms of reference and applicable statutory and regulatory requirements.

During the year under review, there were no instances where the Board of Directors did not accept any recommendation made by any of the aforesaid Committees.

A. Composition of Audit Committee

Name of the Director	Status	Nature of Directorship
Mr. Kunal Arora	Member	Executive Director, Managing Director
Mr. Prabir Singh	Chairperson	Independent Director
Mr. Manish	Member	Independent Director

The Company Secretary and Compliance Officer of the Company acts as the Secretary to the Audit Committee.

B. Composition of Stakeholders Relationship Committee

Name of the Director	Status	Nature of Directorship
Ms. Divya	Chairperson	Non-Executive - NonIndependent Director
Mr. Manish	Member	Independent Director
Mr. Prabir Singh	Member	Independent Director

The Company Secretary and Compliance Officer of the Company acts as the Secretary to the Stakeholders Relationship Committee.

C. Composition of Nomination and Remuneration Committee

Name of the Director	Status	Nature of Directorship
Mr. Prabir Singh	Chairperson	Independent Director
Ms. Manish	Member	Independent Director
Ms. Divya	Member	Non-Executive - NonIndependent Director

The Company Secretary and Compliance Officer of the Company acts as the Secretary to the Nomination and Remuneration Committee.

D. Committee Meetings

Audit Committee	Nomination & Remuneration Committee (NRC)	Stakeholders Relationship Committee (SRC)
30 May 2025	10 August 2025	10 August 2025
10 August 2025	-	-
14 November 2025	-	-
14 February 2026	-	-

16. LISTING WITH EXCHANGES AND LISTING FEES:

The Equity Shares of the Company are listed and admitted to dealings on the NSE - SME Platform of National Stock Exchange of India Limited. During the financial year under review, there was no fresh issue of Equity Shares or any change in the listing status of the Company.

The Company continued to comply with the applicable provisions of the Securities and Exchange Board of India Act, 1992, the rules and regulations made thereunder, and the applicable listing requirements of the Stock Exchange. The listing of the Equity Shares continues to provide enhanced visibility to the Company and liquidity to its shareholders.

The annual listing fees for the financial year 2025-26 have been duly paid to the Exchange. The invoice towards the annual listing fees for the financial year 2026-27 has been generated, and the payment thereof shall be made within the prescribed timelines.

17. AUDITORS:

A. STATUTORY AUDITOR & AUDIT REPORT:

Pursuant to the provisions of Section 139 of the Companies Act, 2013, read with the Companies (Audit and Auditors) Rules, 2014, M/s Rajesh Mehru & Co., Chartered Accountants, Ludhiana (FRN: 011715N), were appointed as the Statutory Auditors of the Company for a term of five consecutive financial years, commencing from 01st April, 2025 and ending on 31st March, 2030.

The Statutory Auditors have audited the Standalone Financial Statements of the Company for the financial year ended 31st March, 2026. The Auditors Report forms part of this Annual Report, and the observations and notes referred to therein, read together with the relevant notes to the financial statements, are self-explanatory and therefore do not call for any further explanation or clarification from the Board of Directors.

The Auditors Report for the financial year under review does not contain any qualification, reservation, adverse remark or disclaimer. Accordingly, no explanation or clarification by the Board of Directors is required in respect of the matters dealt with in the Auditors Report.

B. COST AUDITORS:

In accordance with the provisions of Section 148 of the Companies Act, 2013, read with the Companies (Cost Records and Audit) Rules, 2014, the Board of Directors confirms that the provisions relating to the maintenance of cost accounting records and cost audit are not applicable to the Company for the financial year 2025-26, as the

Company does not fall within the prescribed class of companies and activities for which such requirements are applicable.

C. SECRETARIAL A UDITOR & A UDIT REPORT:

Pursuant to the provisions of Section 204 of the Companies Act, 2013, read with Rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 and Regulation 24A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, M/s Lal Ghai & Associates, Practising Company Secretaries, Ludhiana (Registration No. P2014PB033300), acted as the Secretarial Auditors of the Company for the financial year 2025-26, pursuant to their appointment for a term of five

(5) consecutive financial years commencing from 01st April, 2025 to 31st March, 2030, as approved by the Members of the Company.

The Secretarial Audit Report for the financial year ended 31st March, 2026, forms an integral part of this Annual Report as Annexure- B. The Board notes that the said Report does not contain any qualification, reservation, adverse remark or disclaimer requiring any further explanation or clarification from the Board.

18. BOARD MEETINGS:

During the year under review, the Board of Directors of the Company met Eight (08) times on 16th April, 2025; 30th May, 2025; 07th June, 2025; 24th June, 2025; 10th August, 2025; 14th November, 2025; 6th December, 2025; 14th February, 2026. The intervening gap between any two meetings was within the period prescribed under the Companies Act, 2013 and the rules made thereunder.

19. ANNUAL EVALUATION OF THE PERFORMANCE OF THE BOARD, ITS COMMITTEES AND OF INDIVIDUAL DIRECTORS:

The meeting of the Independent Directors of the Company for the financial year 2025-26 was held on 14th November, 2025, wherein the performance of the Non-Independent Directors, the Chairperson and the Board as a whole was reviewed and evaluated. The evaluation covered various aspects, including the effectiveness of the Boards functioning, quality of participation and deliberations, governance practices and the overall contribution of the Board towards achieving the Companys strategic objectives.

The Company has formulated a Policy on Performance Evaluation, which provides the framework and criteria for evaluation of the performance of the Board of Directors, its Committees, Independent Directors, Executive Directors and Non-Executive Directors.

In accordance with the said Policy and the applicable provisions of the Companies Act, 2013, the Board of Directors also undertook an evaluation of its own performance, the performance of its Committees and the performance of individual Directors. The evaluation process was conducted in accordance with the prescribed criteria, and the Board expressed its satisfaction with the overall outcome of the evaluation process.

20. POLICY ON DIRECTORS APPOINTMENT & REMUNERATION:

The Nomination & Remuneration Committee of the Company has formulated the ‘Nomination & Remuneration Policy on Directors appointment and remuneration which includes the criteria for determining qualifications, positive attributes, independence of a director and other matters as provided under Section 178(3) of the Companies Act, 2013. The Nomination & Remuneration Policy is annexed hereto and forms part of this Report as Annexure- C and is also available on the website of the Company at https://www.paramountdyetec.com/NRC.pdf.

21. DETAILS OF APPLICATION MADE OR ANY PROCEEDING PENDING UNDER THE INSOLVENCY AND BANKRUPTCY CODE, 2016 DURING THE YEAR ALONGWITH THEIR STATUS AS AT THE END OF THE FINANCIAL YEAR:

Not Applicable, during the year under review.

22. THE 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:

During the year under review, there was no One-Time Settlement (OTS) undertaken by the Company with any bank or financial institution. Accordingly, the requirement to provide details of any difference between the valuation at the time of OTS and the valuation done while obtaining loans does not arise.

23. DECLARATION BY INDEPENDENT DIRECTORS:

All the Independent directors of the company have given their statement of declaration under Section 149(7) of the Companies Act, 2013 ("the Act") that they meet the criteria of independence as provided in Section 149(6) of the Act, and their Declarations have been taken on record.

24. REGISTRAR AND SHARE TRANSFER AGENT:

The Company has appointed Bigshare Services Private Limited as its Registrar and Share Transfer Agent and executed post IPO Agreement for availing its various services.

25. STATEMENT W.R.T. COMPLIANCE WITH THE PROVISIONS RELATING TO MATERNITY BENEFITS ACT, 1961:

Your Company is committed to ensuring a safe, supportive, and inclusive workplace for all women employees. All eligible women employees have been extended the benefits under the said Act, including maternity leave, nursing breaks, and other statutory entitlements as prescribed. Your Company has duly complied with the provisions of the Maternity Benefits Act, 1961, as amended from time to time. Your Company continuously strives to maintain a work environment that upholds the rights and well-being of its women workforce in accordance with applicable laws

26. RISK MANAGEMENT:

The Risk Management Policy required to be formulated under the Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, has been duly formulated and approved by the Board of Directors of the Company. The aim of Risk Management Policy is to maximize opportunities in all activities and to minimize adversity.

27. LOANS, GUARANTEES & INVESTMENTS BY THE COMPANY:

Details of loans, guarantees and investments, if any, by the Company to other body corporates or persons are given in Financial Statements/Notes to the financial statements.

28. MATERIAL AND SIGNIFICANT ORDERS PASSED BY REGULATORS & COURTS:

During the year under review, no material or significant orders were passed by any Regulators, Courts or Tribunals which could impact the going concern status or the Companys future operations.

29. MATERIAL CHANGES & COMMITMENTS:

• Preferen tial Issue

During the financial year under review, the Board of Directors of the Company at its meeting held on 30th May, 2025 and the Members of the Company at the Extraordinary General Meeting held on 30th June, 2025, approved the proposed preferential issue of 75,000 Equity Shares and 9,96,429 Warrants convertible into Equity Shares of the Company.

However, upon subsequent review of the Companys internal requirements and considering the prevailing market conditions, the management decided not to proceed with the proposed preferential issue. Accordingly, the Board of Directors resolved to withdraw the said preferential issue proposals and the applications filed in connection therewith. The Company has taken the necessary steps to give effect to such withdrawal.

• Fire Incident at Yarn Manufacturing Unit

On 18th August, 2025, a fire incident occurred at the Companys yarn manufacturing unit situated at Village Koom Khurd, Ludhiana, Punjab, resulting in a partial disruption to the operations of the said unit.

The incident was confined to the yarn manufacturing facility and did not affect the Companys fibre manufacturing unit. No human casualty or injury was reported in connection with the incident. The affected assets were adequately insured, and the Company undertook necessary measures for restoration and normalization of the production capacity.

• Other Material Changes

Except for the matters stated above, there have been no other material changes or commitments affecting the financial position of the Company between the end of the financial year ended 31st March, 2026 and the date of this Report.

30. SEXUAL HARASSMENT OF WOMEN AT WORKPLACE:

The Company is committed to providing a safe, inclusive, respectful and harassment-

free workplace for all its employees, workers and other stakeholders. In accordance with the provisions of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 and the Rules made thereunder, the Company has constituted an Internal Complaints Committee (ICC) to address and redress complaints relating to sexual harassment at the workplace.

The Company endeavours to maintain a work environment based on dignity, equality, mutual respect and fairness, and has adopted appropriate measures for prevention and prohibition of sexual harassment. The Company also undertakes necessary awareness and preventive initiatives to ensure that employees are aware of their rights and the mechanism available for reporting and redressal of grievances.

During the financial year ended 31st March, 2026, no complaint relating to sexual harassment was received or reported to the Internal Complaints Committee of the Company.

31. RELEVANT EXTRACT OF ANNUAL RETURN:

Pursuant to the provisions of Section 134(3) (a) of the Companies Act, 2013 read with the rules made thereunder, the Annual Return of the Company has been disclosed on the website of the Company and web link thereto is https://www.paramountdyetec.com/index.html

32. RELATED PARTY TRANSACTION:

The Company has formulated and adopted a Policy on Related Party Transactions in accordance with the applicable provisions of the Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Policy provides a framework for identification, approval, review, monitoring and disclosure of transactions with related parties and ensures that such transactions are undertaken in a transparent and fair manner.

During the financial year 2025-26, all transactions entered into with related parties 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 Regulations and the Companys Policy on Related Party Transactions. There were no materially significant related party transactions entered into during the year that were prejudicial to the interests of the Company or had a potential conflict with the interests of the Company.

The particulars of related party transactions, as required pursuant to Section 134(3)(h) of the Companies Act, 2013, read with Rule 8(2) of the Companies (Accounts) Rules, 2014, are provided in Form AOC-2, annexed to this Report as Annexure-D.

The Policy on Related Party Transactions and other applicable policies of the Company are available on the website of the Company at:

https://www.paramountdyetec.com/POLICY%20FOR%20RELATED%20PARTY%20TRANSACTIONS.pdf.

33. WHISTLE BLOWER POLICY / VIGIL MECHANISM:

The Company has established a Whistle Blower Policy and Vigil Mechanism inaccordance with the applicable provisions of the Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The mechanism provides a formal and confidential platform for Directors, employees and other eligible persons to report genuine concerns relating to unethical conduct, actual or suspected fraud, misconduct, irregularities or violations of the Companys policies and Code of Business Ethics.

The Vigil Mechanism incorporates adequate safeguards to ensure protection against victimisation, retaliation or any adverse action against persons who raise concerns in good faith. It also provides an appropriate channel for reporting concerns directly to the Chairman of the Audit Committee, wherever considered necessary.

All concerns received under the Whistle Blower Policy and Vigil Mechanism are dealt with appropriately and, wherever required, investigated in accordance with the prescribed procedures. During the year under review, no individual was denied access to the Audit Committee for reporting any genuine concern.

The details of the Whistle Blower Policy and Vigil Mechanism are available on the Companys website at: https://www.paramountdyetec.com/.

34. INTERNAL FINANCIAL CONTROLS & ITS ADEQUACY:

The Company continuously focuses on strengthening its internal control framework to ensure efficient and reliable operations. An adequate system of internal financial controls commensurate with the size, scale and nature of its business has been established, which is designed to ensure the orderly and efficient conduct of business activities.

These controls provide reasonable assurance regarding:

• Accuracy, reliability and integrity of financial and operational information

• Compliance with applicable laws, regulations and internal policies

• Safeguarding of the Companys assets

• Prevention and detection of frauds and irregularities

• Maintenance of proper accounting records

• Effective execution of business processes

The internal control systems are reviewed periodically and continuously monitored to enhance their effectiveness and support the Company in achieving its operational and strategic objectives.

35. FAMILIARISATION PROGRAM FOR DIRECTORS:

The Company has put in place a structured Familiarization Programme for its Directors, including Independent Directors, to facilitate their understanding of the Companys business operations, business model, industry, governance framework, roles and responsibilities and to enable them to contribute effectively to the deliberations of the Board and its Committees.

As part of the programme, Directors are periodically apprised of significant developments relating to the Company, including business performance, operational matters, industry trends, applicable regulatory and statutory changes, corporate governance practices and the domestic and global business environment having a bearing on the Companys operations.

The Directors are provided with relevant documents, presentations, reports and other necessary information to facilitate informed decision-making and enable them to effectively discharge their duties and responsibilities and participate meaningfully in Board and Committee meetings.

The details of the Familiarization Programme for Independent Directors are available on the Companys website at the following link:

https://www.paramountdyetec.com/FAMILIARISATION%20PROGRAMME%20FOR%20 INDEPENDENT%20DIRECTORS.pdf.

36. DEPOSITS

The company has received loan from entities as falls under Rule 2(1)(c) which shall not be considered as deposits as per Companies (Acceptance of Deposits) Rules, 2014 under the Companies Act, 2013.

37. CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION & FOREIGN EXCHANGE EARNINGS & OUTGO:

Information on conservation of energy, technology absorption and foreign exchange earnings and outgo is given in Annexure- E to this report.

38. PARTICULARS OF EMPLOYEES:

In accordance with the provisions of Section 197(12) of the Companies Act, 2013 and Rule 5(2) of Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, the names and other particulars of employees are set out in the Annexure- F to this report and forms part of this report.

39. DETAIL OF FRAUDS REPORTED BY AUDITORS

The Company does not indulge in any type of frauds pursuant to section 143(12) of the Companies Act, 2013 as per the audit report stated by Auditors for financial year ended 31s^t March 2026.

40. BUSINESS RESPONSIBILITY REPORT:

SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 mandate the inclusion of the Business Responsibility & Sustainability Report as part of the Annual Report for top 1000 listed entities based on market capitalization, However, this year the company does not fall under the top 1000 listed entities based on market capitalization, hence there is no requirement to prepare such report.

41. DETAILS OF NO. OF EMPLOYEES AS ON CLOSURE OF FINANCIAL YEAR:

The details regarding No. of Employees as on Closure of Financial Year are as follows:

Male	Female	Transgender
42	6	-

42. DIRECTORS RESPONSIBILITY STATEMENT:

The Directors would like to assure the Members that the financial statements for the year under review confirm in their entirety to the requirements of the Companies Act, 2013. The Directors confirm that:

a) In the preparation of the annual accounts/financial statements, the applicable accounting standards have been followed along with proper explanation relating to material departures;

b) Appropriate accounting policies have been selected and applied consistently and have 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/loss of the Company for the year ended on 31st March, 2026;

c) Proper and sufficient care has been taken for 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/financial statements have been prepared on a going concern basis.

e) That Internal financial controls were laid down to be followed by the company and that such internal financial controls are adequate and were operating effectively.

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

43. CORPORATE SOCIAL RESPONSIBILITY:

The provisions relating to Corporate Social Responsibility (CSR) under Section 135 of the Companies Act, 2013 were applicable to the Company during the financial year 202526. Accordingly, the Company had a CSR obligation of Rs18,40,000/- (Rupees Eighteen Lakh and Forty Thousand Only) for the financial year under review.

The Company has complied with the applicable provisions relating to Corporate Social Responsibility and the details of the CSR activities undertaken and expenditure incurred during the financial year are provided in the CSR Report, which forms an integral part of this Annual Report as Annexure- G.

44. TRADE RELATIONS:

The Board wishes to place on record its appreciation for the support and co-operation that the Company received from its suppliers, distributors, retailers and other associates. The Company has always looked upon them as partners in its progress and has happily shared with them rewards of growth. It will be Companys endeavor to build and nurture strong links based on mutuality, respect and co-operation with each other and consistent with customer interest.

45. TRANSFER TO INVESTOR EDUCATION AND PROTECTION FUND ("IEPF"):

During the year under review, no amount towards the unclaimed dividends was required to be transferred to the Investor Education and Protection Fund established by the Central Government in accordance with section 125 of the Companies Act, 2013 ("the Act"). Pursuant to the provisions of Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules 2016 ("IEPF Rules"), as amended from time to time, the shares on which dividend remains unpaid / unclaimed for seven consecutive years or more shall be transferred to the Investors Education and Protection Fund (IEPF). During the year under review, the Company has not transferred any equity share to the IEPF.

46. ACKNOWLEDGEMENT:

Your Directors express their gratitude to the Companys vendors, customers, Banks, Financial Institutions, Shareholders & society at large for their understanding and support. Finally, your Directors acknowledge the dedicated services rendered by all employees of the company.

By order of the Board For PARAMOUNT DYE TEC LIMITED

	S/d	S/d
	Kunal Arora	Palki Arora
Date: 08.09.2026	Managing Director cum CFO	Director
Place: Ludhiana	DIN:09791270	DIN:09791271