Enbee Trade & Finance Ltd Directors Report

To, The Members, Enbee Trade and Finance Limited

Your Directors have the pleasure of presenting their 41^st Annual Report and the audited financial statement for the financial year ended March 31, 2026.

1. HIGHLIGHTS OF FINANCIAL RESULTS:

The Companys Financial Performance for the year ended as on 31st March, 2026 when contrasted with the earlier year is summed up hereinunder. The financial statements of the Company are prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) notified under Section 133 of the Companies Act, 2013 as amended from time to time.

(Amount in Lakhs)

Particulars	31st March, 2026	31st March, 2025
Income from Activities	3,062.31	1,973.38
Other Income	0.56	0
Less: Total Expenditure	1,385.72	1,167.97
Profit / (Loss) Before Exceptional Items,	1,677.15	805.41
Extraordinary Items and Tax
Exceptional Item	-	-
Extraordinary Item	-	-
Profit / (Loss) Before Tax	1,677.15	805.41
Less: Current Tax	425.28	310.74
Less: Deferred tax	-	-
Profit / (Loss) from continuing Operation	1,251.87	494.67
Profit / (Loss) from discontinuing operation (after tax)	-	-
Profit for the year	1,254.71	485.10

2. REVIEW OF OPERATIONS AND FUTURE PROSPECTS:

The Company is a Category B Non-Banking Finance Company (NBFC) registered with the Reserve Bank of India (RBI). During the financial year under review, the Company has generated revenue of Rs. 3,062.31 lakhs as compared to the previous years revenue of Rs. 1,973.38 lakhs from its operational activity, resulting in the net profit in the current year of Rs. 1,251.87 lakhs as compared to previous years net profit of Rs. 494.67 lakhs.

3. CHANGE IN NATURE OF BUSINESS

The Company continues to carry out the same activities and during the period under review there was no change in the nature of business.

4. TRANSFER TO RESERVES:

The credit balance of Profit and Loss account is transferred to reserves as shown in Balance Sheet of the Company in accordance with the provision of RBI Act and Companies Act, 2013.

The Board of Directors considers the reserves maintained by the Company to be adequate for its present requirements and in compliance with the applicable regulatory and statutory requirements.

5. DIVIDEND:

The Board of Directors, at its meeting held on June 20, 2025, declared an Interim Dividend of 0.01 per equity share of the face value of 1 each, equivalent to 1% of the face value, to all eligible existing shareholders of the Company.

6. DIRECTORS OF THE COMPANY:

Pursuant to Sections 149,152, and other applicable provisions of the Companies Act, 2013, one-third of the Directors as are liable to retire by rotation shall retire every year and if eligible, offer themselves for re-appointment at every Annual General Meeting. Consequently, Ssamta A. Gaala, Director will retire by rotation at the ensuing Annual General Meeting and being eligible offers herself for reappointment in accordance with the provisions of the Companies Act, 2013.

Following are the Details of Directors on the Board of the Company:

NAME OF DIRECTORS	DIN	DATE OF APPOINTMENT
1. Amarr Narendra Galla	07138963	07/07/2015
2. Jayesh G. Patel**	06942623	20/02/2015
3. Ssamta A. Gaala	07138965	27/03/2015
4. Akash Shailesh Gangar	09079830	11/03/2021
5. Rakeshkumar Dinesh Mishra *	06919510	26/07/2024
6. Hiren Gor	08541613	05/08/2025

* Cessation due to personal reason w.e.f. July 28, 2025 and Appointment of Mr. Hiren Gor (DIN: 08541613) as an Additional Independent Director w.e.f. August 05, 2025. ** Cessation due to tenure Completion w.e.f. March 10, 2025 and Appointment of Mr. Abhishek Suresh Kyal (DIN: 08184639) as an Additional Independent Director w.e.f. May 11, 2026.

Further, during the year under review, the following were the Key Managerial Personnel in the Company as per Section 2(51) and 203 of the Companies Act, 2013:

NAME OF DIRECTORS	DIN/PAN	DATE OF APPOINTMENT	DESIGNATION
1. Amarr Narendra Galla	07138963	07/07/2015	Managing Director
2. Ssamta A. Gaala	07138965	27/03/2015	Whole Time Director
3. Anshul Bajaj	BGKPA6821J	21/06/2024	Company Secretary & Compliance Officer
4. Yogesh Mule*	AJSPM8212F	07/02/2025	Chief Financial Officer

*Resigned w.e.f. April 30, 2026 due to other professional opportunities and Appointment of Mr. Nishith Kartik Pandit w.e.f July 24, 2026.

7. PERFORMANCE EVALUATION:

Pursuant to the provisions of the Companies Act, 2013 and SEBI (LODR) Regulations, 2015 during the year under review, the Board carried out the annual evaluation of its own performance. A structured questionnaire covering various aspects of the Boards functioning, such as adequacy of the composition of the Board and its Committees, Board culture, execution and performance of specific duties, obligation and governance, was distributed to each member of the Board and inputs were received. The performance evaluation of the Independent Directors was carried out by the entire Board. The performance evaluation of Non-Independent Directors and the Board as a whole was carried out by the Independent Directors. The Directors expressed their satisfaction with the evaluation process.

8. SHARE CAPITAL:

At present the securities of the Company are listed on BSE Limited and the Company has been regular in paying the listing fees and other statutory payments to the Stock Exchange and other intermediaries.

As on March 31, 2026, the authorized share capital is Rs. 1,80,00,00,000/- (Rupees One Hundred and Eighty Crores Only) divided into 1,80,00,00,000/- (One Hundred and Eighty Crores Only) Equity Shares of Re. 1/- (Rupee One) each. The Subscribed, Issued and Paid up Capital of the Company is Rs. 57,16,66,670/- (Rupees Fifty-Seven Crore Sixteen Lakh Sixty-Six Thousand and Six Hundred Seventy) divided into 57,16,66,670/- (Fifty-Seven Crore Sixteen Lakh Sixty-Six Thousand and Six Hundred Seventy) equity shares of Rs.1/- (Rupees One) each.

Further, The Company has increased its authorized share capital from Rs. 60,00,00,000/- (Rupees Sixty Crores) divided into 60,00,00,000 (Sixty Crores) equity shares of Rs. 1/- (Rupees One) each to Rs. 1,80,00,00,000/- (Rupees One Hundred and Eighty Crores Only) divided into 1,80,00,00,000/- (One Hundred and Eighty Crores Only) Equity Shares of Re. 1/- (Rupee One) each, was duly approved by the members in Annual General Meeting held on September 03, 2025.

9. MATERIAL CHANGES AND COMMITMENTS BETWEEN END OF THE FINANCIAL YEAR AND DATE OF THE REPORT:

No material changes and commitments affecting the financial position of the Company occurred between the end of the financial year to which this Report relates and the date of this report except the following-:

(a) The Company, at its Board Meeting held on October 08, 2025, passed a resolution approving the creation, offer, issue, from time to time, to all eligible existing shareholders of the Company, through a Rights Issue, of equity shares for an aggregate amount of up to Rs. 150 crores (Rupees One Hundred and Fifty Crores only), inclusive of premium. The proceeds of the Rights Issue shall be utilised towards the repayment of unsecured loans, including interest thereon, availed by the Company from its Promoter and Promoter Group, augmentation of the Companys capital base, and general corporate purposes.

Further, the Board of Directors of the Company, at its meeting held on April 13, 2026, approved the allotment of 125,619,642 (Twelve Crore Fifty-Six Lakh Nineteen Thousand Six Hundred Forty-Two) Rights Equity Shares of the Company, having a face value of 1/- (Rupee One only) each, at an issue price of 1/- (Rupee One only) per Rights Equity Share, aggregating to 12,56,19,642/- (Rupees Twelve Crore Fifty-Six Lakh Nineteen Thousand Six Hundred Forty-Two only).

The aforesaid Rights Equity Shares were allotted to the eligible existing equity shareholders/applicants of the Company in accordance with the terms of the Rights Issue and the applicable provisions of the Companies Act, 2013, the rules made thereunder, and other applicable laws and regulations. The Subscribed, Issued and Paid up Capital of the Company increased from Rs. 57,16,66,670/- (Rupees Fifty-Seven Crore Sixteen Lakh Sixty-Six Thousand and Six Hundred Seventy) divided into 57,16,66,670 equity shares of Rs.1/- (Rupees One) each to Rs. 69,72,86,312/- (Sixty-Nine Crore Seventy-Two Lakh Eighty-Six Thousand Three Hundred Twelve) divided into 69,72,86,312 equity shares of Rs.1/- (Rupees One) each.

10. 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:

a. That in the presentation of the annual accounts for the year ended March 31, 2026, applicable accounting standards have been followed and that there are no material departures;

b. That they have, in the selection of the accounting policies, consulted the statutory auditors and have 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 for the year ended March 31, 2026 and of the profit of the Company for the year ended on that date;

c. That they have taken proper and sufficient care, to the best of their knowledge and ability, for the maintenance of adequate accounting records in accordance with the provisions of the Companies Act for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities;

d. That the annual accounts have been prepared on a going concern basis;

e. That internal financial controls followed by the Company are adequate and were operating effectively;

f. That the systems to ensure compliance with the provisions of all applicable laws were adequate and operating effectively.

11. HOLDING, SUBSIDIARY AND ASSOCIATE COMPANIES:

The Company does not have any Holding, subsidiary, associate, or joint venture, during the period under review.

12. CODE OF CONDUCT:

The Company has in place, a Code of Conduct for the Board of Directors and Senior Management Personnel, which reflects the legal and ethical values to which the Company is strongly committed. The Directors and Senior Management Personnel of the Company have complied with the code as mentioned hereinabove. The Directors and Senior Management Personnel have affirmed compliance with the Code of Conduct applicable to them, for the financial year ended March 31, 2026. The said Code is available on the website of your Company at www.enbeetrade.com.

13. CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, RESEARCH & DEVELOPMENT

AND FOREIGN EXCHANGE EARNINGS AND OUTGO:

Particulars	Remarks
1 Energy conservation measures taken	NIL
2 Additional investments and proposals if any, being implemented for reduction of consumption of energy	NIL
3 Impact of the measures at (a) and (b) above for reduction of energy consumption and consequent impact on the cost of production of goods	NIL
4 Total energy consumption and energy consumption per unit of Production	NIL

FORM-A: FORM FOR DISCLOSURE OF PARTICULARS WITH RESPECT TO CONSERVATION OF ENERGY

Particulars	Remarks
A. Power and fuel consumption	NIL
B. Consumption per unit of production	NIL

TECHNOLOGY ABSORPTION

FORM-B: FORM FOR DISCLOSURE OF PARTICULARS WITH RESPECT TO TECHNOLOGY ABSORPTION ETC.

Particulars	Remarks
A. Research and Development	NIL
B. Technology Absorption, Adaptation and Innovation	NIL

14. PARTICULARS OF EMPLOYEES:

Particulars of employees as required to be disclosed in terms of Section 134 of the Companies Act, 2013 read with Rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, are made available at the registered office of the Company. The members desirous of obtaining the same may write to the Company.

15. FOREIGN EXCHANGE EARNINGS AND OUTGO

Particulars	Current year	Previous Year
Foreign Exchange earnings	NIL	NIL
Foreign Exchange Out go	NIL	NIL

16. DEPOSITS:

The Company is registered as Non-Deposit Accepting NBFC (NBFC-ND) since April 20, 1998. During the period under review, the Company has not accepted or invited any deposits from public.

17. KNOW YOUR CUSTOMER (KYC/ ANTI-MONEY LAUNDERING (AML) MEASURES:

The Company has been implementing KYC/AML policy as approved by the Board of Directors in accordance with the PMLA 2002 (Prevention of Money Laundering Act 2002) and RBI/IBA (Reserve Bank of India/Indian Banks Association) guidelines.

18. SIGNFICANT/MATERIAL ORDERS PASSED IMPACTING ONGOING CONCERN STATUS AND

COMPANYS OPERATIONS:

There have been no significant and material orders passed by any regulators or courts or tribunals impacting the going concern status and companys operations in future.

19. BOARD OF DIRECTORS:

a. The Composition of the Board and the number of directorships, memberships and chairmanship of committees as on March 31, 2026, are given below:

Name of the Directors	DIN	Designation/category
Amarr Narendra Galla	07138963	Chairman & Managing Director
Ssamta A. Gaala	07138965	Whole- Time Director
Jayesh G. Patel**	06942623	Non-Executive, Independent Director
Akash Shailesh Gangar	09079830	Non-Executive, Independent Director
Rakeshkumar Dinesh Mishra*	06919510	Non-Executive, Independent Director
Hiren Gor	08541613	Non-Executive, Independent Director

* Cessation due to personal reason w.e.f. July 28, 2025 and Appointment of Mr. Hiren Gor (DIN: 08541613) as an Additional Independent Director w.e.f. August 05, 2025. ** Cessation due to tenure Completion w.e.f. March 10, 2025 and Appointment of Mr. Abhishek Suresh Kyal (DIN: 08184639) as an Additional Independent Director w.e.f. May 11, 2026.

b. Board Meetings during the year:

The Board meets at regular intervals to discuss and decide on Company/ business policy and strategy apart from other Board business. The Board/Committee Meetings are pre-scheduled and a tentative annual calendar of the Board and Committee Meetings is circulated to the Directors in advance to facilitate them to plan their schedule and to ensure meaningful participation in the meetings. However, in case of a special and urgent business need, the Boards approval is taken by passing resolutions through circulation, as permitted by law, which are confirmed in the subsequent Board meeting.

The Board met 12 (Twelve) times during the financial year on the following dates;

01-04-2025	14-11-2025
28-04-2025	11-02-2026
20-06-2025	25-02-2026
01-08-2025	10-03-2026
05-08-2025	16-03-2026
08-10-2025	23-03-2026

The intervening gap between any two meetings was within the period prescribed by the Companies Act, 2013. The maximum interval between any two meetings did not exceed 120 days as prescribed under the Companies Act, 2013.

c. Attendance of Board Meetings:

The presence of Directors at the Board meetings and last AGM was as follows:

Name of director	No. of meetings held	No. of meetings Attended	Last Attended	AGM
Amarr Narendra Galla	12	12		Yes
Ssamta A. Gaala	12	12		Yes
Akash Shailesh Gangar	12	12		Yes
Jayesh G. Patel	10	10	Yes
Rakesh Kumar Dinesh Mishra	03	03	NA
Hiren Gor	07	07	Yes

d. Details of Shareholdings of Directors as on March 31, 2026:

The number of equity shares of face value Re.1 each of the Company held by the Directors on March 31, 2026 is as under:

NAME OF DIRECTORS	DESIGNATION	NO. OF SHARES HELD	PERCENTAGE OF TOTAL PAID-UP SHARE CAPITAL
Amarr Narendra Galla	Managing Director	3,50,00,000	6.12
Ssamta A. Gaala	Whole Time Director	1,25,00,000	2.19

e. Appointments/Cessation during the year:

Cessation of Mr. Rakeshkumar Dinesh Mishra (DIN: 06919510), as a Non-Executive Director w.e.f. July 28, 2025.

Appointment of Mr. Hiren Gor (DIN: 08541613) as an Additional Independent Director w.e.f. August 05, 2025.

Cessation of Mr. Jayesh G. Patel (DIN: 06942623), as a Non-Executive Director w.e.f. March 10, 2025.

Re-Appointment of Mr. Akash Shailesh Gangar (DIN: 09079830), as a Non-Executive Independent Director w.e.f. March 11, 2025.

20. BOARD COMMITTEES:

The Company has the following Committees of the Board:

a. Audit Committee:

Name	DIN	Designation
1 Akash S. Gangar	09079830	Chairman
2 Ssamta A. Gaala	07138965	Member
3 Hiren Gor	08541613	Member

a. Stakeholders Relationship Committee:

Name	DIN	Designation
1 Akash S. Gangar	09079830	Chairman
2 Amarr N. Galla	07138963	Member
3 Hiren Gor	08541613	Member

b. Nomination & Remuneration Committee:

Name	DIN	Designation
1 Akash S. Gangar	09079830	Chairman
2 Hiren Gor	08541613	Member

21. VIGIL MECHANISM/ WHISTLE BLOWER POLICY:

The Board of Directors of the Company, pursuant to the provisions of Section 177(9) of the Companies Act, 2013 read with Rule 7 of the Companies (Meetings of Board and its Powers) Rules, 2014 and Regulation 22 of SEBI (Listing Obligations and Disclosures Requirements), Regulation, 2015 framed a "Vigil Mechanism Policy" for Directors and employees of the Company to provide a mechanism to ensure adequate safeguards to Employees and Directors from any victimization on raising of concerns of any violations of Legal or Regulatory requirements, incorrect or misrepresentation of any Financial Statements, Reports, etc. The Employees of the Company have the right/option to report their concerns/grievances to the Chairperson of the Audit Committee.

The Company as part of the ‘vigil mechanism has in place a Board approved ‘Whistle Blower Policy to deal with instances of fraud and mismanagement, if any. There was no reporting made by any employee in violations of applicable laws, regulations and the Code of Conduct for the F.Y. 2025-26.

22. DECLARATION BY INDEPENDENT DIRECTOR

The Independent Directors of Company have confirmed and declared that they are not disqualified to act as Directors and fulfill the conditions and possess necessary qualifications as applicable to Independent Directors in compliance with the provisions of Section 149 of the Companies Act, 2013. The Board is also of the opinion that the Independent Directors fulfill all the conditions specified in the Companies Act, 2013 making them eligible to act as Independent Directors.

The Company has received declarations from all these Independent Directors confirming that they meet with the criteria of independence prescribed under sub-section (6) of Section 149 of the Companies Act, 2013 read with the Schedules and Rules issued thereunder.

Opinion of the board with regard to integrity, expertise and experience (including the proficiency) of the independent directors appointed during the year:

The Board states that its present Independent Directors fulfil the conditions of integrity, expertise and experience based on the size and operations of your Company. Further, the Board hereby states that the Independent Directors have registered themselves with the Independent Directors Databank as required as per the MCA circular.

23. FRAUD REPORTED BY AUDITORS OTHER THAN THOSE WHICH ARE REPORTABLE TO THE

CENTRAL GOVERNMENT 143(12):

During the year under review, the Statutory Auditor or Secretarial Auditor have not reported any instances of fraud in the Company committed by officers or employees of the Company to the Audit Committee under Section 143(12) of the Companies Act, 2013.

24. CORPORATE SOCIAL RESPONSIBILITY (CSR):

The provisions of Section 135 of the Companies Act, 2013, read with the Companies (Corporate Social Responsibility Policy) Rules, 2014, as amended from time to time, are applicable to the Company for the financial year under review.

The Company is not required to constituted a Corporate Social Responsibility Committee as the obligation is less than Rs 50 lakhs. The Company has undertaken CSR activities during the financial year in accordance with its CSR Policy and the provisions of Section 135 of the Companies Act, 2013.

The details of the CSR Policy, CSR activities undertaken during the financial year, the amount required to be spent, the amount spent during the year, and other prescribed particulars are provided in the Annual Report on CSR Activities annexed to this Report as Annexure VIII.

The Company confirms that the implementation and monitoring of the CSR activities are in compliance with the CSR objectives and policy of the Company and the applicable provisions of the Companies Act, 2013.

25. AFFIRMATIONON ON COMPLIANCE OF SECRETARIAL STANDARDS:

The Company hereby affirms that during the year under review, the Company has complied with all the applicable Secretarial Standards i.e. SS-1 and SS-2, relating to ‘Meetings of the Board of Directors and ‘General Meetings respectively (including any modifications or amendments thereto) issued by the Institute of Company Secretaries of India.

26. INTERNAL FINANCIAL CONTROL:

The Company believes that internal control is a necessary concomitant of the principle of prudent business governance that freedom of management should be exercised within a framework of appropriate checks and balances. The Company remains committed to ensuring an effective internal control environment that inter alia provides assurance on orderly and efficient conduct of operations, security of assets, prevention and detection of frauds/errors, accuracy and completeness of accounting records and the timely preparation of reliable financial information.

The Companys independent and Internal Audit processes, both at the Business and Corporate levels, provide assurance on the adequacy and effectiveness of internal controls, compliance with operating systems, internal policies and regulatory requirements.

The Company has in place adequate internal financial controls with reference to the Financial Statements. Such controls have been tested during the year and no reportable material weakness in the design or operation was observed. Nonetheless the Company recognizes that any internal financial control framework, no matter how well designed, has inherent limitations and accordingly, regular audit and review processes ensure that such systems are reinforced on an ongoing basis.

27. ANNUAL RETURN:

In pursuance to the provisions of Section 92(3), Section 134(3) (a) of the Companies Act, 2013 and Rule 12 of Companies (Management and Administration) Rules, 2014, the copy of Annual Return for the financial year ended 31st March, 2026 is available on the website of the Company at www.enbeetrade.com

28. PARTICULARS OF CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES:

All transactions with related parties are placed before the Audit Committee for its prior approval. Further, only those members of the Committee, who are non-interested Directors, approve the related party transactions. An omnibus approval from Audit Committee is obtained for the related party transactions which are repetitive in nature.

All transactions with related parties entered into during the year under review were at arms length basis and in the ordinary course of business and in accordance with the provisions of the Act and the rules made thereunder, the SEBI Listing Regulations and your Companys Policy on Related Party Transactions.

The Audit Committee comprise solely of the Independent Directors and Nominee Directors. The members of the Audit Committee abstained from discussing and voting in the transaction(s) in which they were interested.

During FY 2025-26, the Detail of the related party entered between the Company and the related party are given in the Form AOC-2 as Annexure V, which is the part of this report, as required under Section 134(3) (h) of the Companies Act, 2013. The Board has approved a policy for related party transactions which has been uploaded on the Companys website.

The Company did not enter into any related party transactions during the year under review, which could be prejudicial to the interest of minority shareholders.

The Policy on Related Party Transactions is available on your Companys website at www.enbeetrade.com. Pursuant to the provisions of Regulation 23 of the SEBI Listing Regulations, the Company has filed half yearly reports to the stock exchanges, for the related party transactions.

29. CORPORATE GOVERNANCE:

As per Regulation 34(3) read with Schedule V of the SEBI Listing Regulations, 2015, a separate section on corporate governance practices followed by the Company together with a certificate from the Practicing Company Secretary confirming compliance forms an integral part of this Report marked as Annexure III.

Further, in compliance of Regulation 17(5) of the SEBI Listing Regulations, 2015, your Company has adopted a ‘Code of Conduct and Ethics for its Directors and Senior Executives.

30. MANAGEMENT DISCUSSION AND ANALYSIS REPORT:

As required under Regulation 34 of Securities and Exchange Board of India (Listing Obligations and

Disclosure Requirements) Regulations, 2015 ("Listing Regulations") and Circular/ Notifications/ Directions issued by Reserve Bank of India from time to time, the Management Discussion and Analysis of the financial condition and result of operations of the Company for the year under review is presented and attached with this Report and marked as Annexure VI.

31. RISK & MITIGATION:

The Company has identified various risks faced by the Company from different areas. As per the provision of the Companies Act, 2013, the Board had adopted a risks management policy whereby a proper framework is setup. Appropriate structures are present so that risks are inherently monitored and controlled. A combination of policies and procedures attempts to counter risks as and when they evolve.

32. COST AUDITORS:

Since the Company is engaged in the business of Non- Banking Financial Company, therefore the provisions of Section 148 of the Companies Act, 2013 regarding maintenance of Cost Records and Cost Audit is not applicable to the Company

33. AUDITORS AND REPORTS:

The matters related to Auditors and their Reports are as under:

Statutory Auditor

M/s HPVS & Associates, Chartered Accountants (FRN: 137533W) were appointed as the Statutory Auditors of the Company at the 40^th Annual General Meeting (AGM) till the conclusion of 45th Annual General Meeting to be held in the year 2030.

The Auditors Report does not contain any qualifications, reservations, adverse remarks or disclaimer.

Secretarial Auditor

In terms of 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, members of the Company in their meeting held on September 03, 2025 has appointed M/s Feni Shah & Associates, Company Secretaries, as the Secretarial Auditors of the Company, to conduct the Secretarial Audit for the Financial Year ended March 31, 2026 and to submit Secretarial Audit Report in Form No. MR-3. A copy of the Secretarial Audit Report received from M/s Feni Shah & Associates in the prescribed Form No. MR-3 is annexed to this Boards Report and marked as "Annexure I" to this Report.

The Secretarial Auditors Report does not contain any qualifications, reservations, adverse remarks or disclaimer. However, the report includes certain observations. The management has taken note of these and has provided the following response along with relevant data and corrective measures undertaken:

1) The Company notes the observations relating to timelines for certain regulatory submissions and implementation of applicable RBI circular requirements. Measures have been initiated to further streamline internal processes for timely action on such matters.

2) The Company has taken note of the observation and is strengthening its compliance tracking and monitoring mechanisms to ensure that all statutory filings are completed within the prescribed timelines. Going forward, the Company will implement periodic reviews, defined responsibility matrices, and timely escalation of pending compliances to avoid recurrence of such delays.

3) The Company notes the observations and is in the process of completing the necessary updates and will continue to periodically review the website to ensure timely incorporation of relevant information and disclosures in accordance with applicable requirements.

34. DISCLOSURE AS REQUIRED UNDER SECTION 22 OF SEXUAL HARASSMENT OF WOMEN AT

WORK PLACE (PREVENTION, PROHIBITION AND REDRESSAL) ACT, 2013

The Company is committed to provide a protective environment at workplace for all its women employees.

To ensure that every woman employee is treated with dignity and respect and as mandated under "The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013", the Company has in place an Anti-Sexual Harassment Policy in line with the requirements of Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act 2013. An Internal Committee has been set up to redress the complaints received regarding sexual harassment at workplace. All employees including trainees are covered under this policy.

The following is the summary of sexual harassment complaints received and disposed of during the current financial year.

Number of Complaints received: NIL Number of Complaints disposed of: NIL

35. 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.

36. COMPLIANCE WITH RBI GUIDELINES

The Company endeavors to comply with the applicable regulatory norms, directions, guidelines and circulars issued by the Reserve Bank of India ("RBI") from time to time. The Company has put in place appropriate policies and processes for monitoring and ensuring compliance with the applicable RBI requirements. Certain observations/qualifications have been reported by the Secretarial Auditor in its Report for the financial year under review. The management has taken note of the same and is taking appropriate corrective measures to address the observations and strengthen the Companys compliance and monitoring framework. The Company remains committed to ensuring timely compliance with all applicable regulatory and statutory requirements.

37. COMPLIANCE WITH THE MATERNITY BENEFIT ACT, 1961

The company is complying with the provisions of Maternity Benefit Act, 1961 during the year under review.

38. GENDER-WISE COMPOSITION OF EMPLOYEES

In alignment with the principles of diversity, equity, and inclusion (DEI), the Company discloses below the gender composition of its workforce as on March 31, 2026.

Male Employees: 12

Female Employees: 5

Transgender Employees: 0

This disclosure reinforces the Companys efforts to promote an inclusive workplace culture and equal opportunity for all individuals, regardless of gender.

39. INTERNAL AUDIT

The Company has an independent Internal Audit function commensurate with the size, nature and complexity of its operations. The Internal Audit function undertakes periodic reviews of the Companys operations, internal controls, risk management processes and compliance framework, with a view to identifying areas for improvement and strengthening the overall control environment.

The Internal Auditors submit their reports to the management and the Audit Committee of the Board. The observations and recommendations arising from the internal audit reviews are periodically reviewed by the management and the Audit Committee, and appropriate corrective measures are taken to address the observations, wherever considered necessary.

The Board, through the Audit Committee, reviews the effectiveness of the internal audit mechanism and monitors the implementation of corrective actions on an ongoing basis.

40. IBC CODE & ONE TIME SETTLEMENT

There has not been any instance of one - time settlement of the company with any bank or financial Institution. During the year under review, there was no proceeding, either filed by the Company or filed against the Company, pending under the Insolvency and Bankruptcy Code, 2016 as amended, before National Company Law Tribunal or other courts.

41. ENHANCING SHAREHOLDERS VALUE:

The Company recognizes its members as its most vital stakeholders. Therefore, the Companys operations are dedicated to attaining high levels of operational performance and cost efficiency, fostering growth, and strengthening its productive assets and resources while maintaining a strong corporate reputation. Additionally, the Company is committed to creating value for all its stakeholders by ensuring that its corporate actions have a positive impact on socioeconomic and environmental factors, contributing to sustainable growth and development.

42. CUSTOMER ENGAGEMENT

The company is dedicated to fairness in both form and spirit in its dealings with customers. One of its primary objectives is to communicate transparently about terms, rights, and liabilities, empowering customers to make informed financial decisions.

43. ACKNOWLEDGEMENT:

The directors express their appreciation for the sincere co-operation and assistance of Central and State Government authorities, bankers, suppliers, customers and business associates. Your directors also wish to place on record their deep sense of appreciation for the committed services by your companys employees. Your directors acknowledge with gratitude the encouragement and support extended by our valued shareholders.

44. CAUTIONARY STATEMENT

The Boards Report and Management Discussion & Analysis may contain certain statements describing the Companys objectives, expectations or forecasts that appear to be forward-looking within the meaning of applicable securities laws and regulations while actual outcomes may differ materially from what is expressed herein. The Company is not obliged to update any such forward-looking statements. Some important factors that could influence the Companys operations comprise economic developments, pricing and demand and supply conditions in global and domestic markets, changes in government regulations, tax laws, litigation and industrial relations.

Date: September 07, 2026	By Order of the Board Place
Place: Mumbai	For ENBEE TRADE & FINANCE LIMITED
Regd. Office: B4 /C5, Gods Gift CHS Ltd., N M
Joshi Marg, Lower Parel, Mumbai 400013	Sd/
	Amarr Narendra Galla
	(Chairman & Managing Director)
	DIN: 07138963