Prism Medico & Pharmacy Ltd Directors Report

FOR THE FINANCIAL YEAR 2025-2026

To

The Members

Prism Medico and Pharmacy Limited

Your Directors have pleasure in presenting their 24th Annual Report covering the operational and financial performance of your Company along with the Audited Financial Statements for the financial year ended March 31, 2026.

1. FINANCIAL HIGHLIGHTS

The Standalone Financial results are briefly indicated below:

(Amount in lakhs)

Particulars	2025-2026	2024-2025
Revenue from Operations	244.34	63.19
Other Income	2.61	1.65
Profit/Loss before Depreciation, Finance Costs, Exceptional items and Tax Expense.	43.64	(5.99)
Less: Depreciation/ Amortisation /Impairment	0.35	0.42
Profit/Loss before Finance Costs, Exceptional items and Tax Expense	43.29	(6.41)
Less: Finance Costs	0.33	0.17
Profit/Loss before Exceptional items and Tax Expense	42.96	(6.58)
Add/(less): Exceptional items	0.00	0.00
Profit/Loss before Tax Expense	42.96	(6.58)
Less: Tax Expense
Current Tax	0.00	0.00
Deferred Tax	(11.12)	1.71
MAT Credit Entitlement	0.00	0.00
Profit/Loss for the year	31.84	(4.87)

2. STATE OF COMPANYS AFFAIRS AND FUTURE OUTLOOK

Your management has prepared the financial statements for the financial year ended March 31, 2026 in terms of Sections 129, 133 and Schedule III of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, as amended. The company has earned profit of Rs. 31.84 lakh during the financial year under review. Your Directors expect to achieve better performance in the future taking maximum efforts to control the costs and optimize the results in the coming years.

3. CHANGE IN NATURE OFBUSINESS

During the financial year 2025-2026, there has been no change in nature of business of the company.

4. TRANSFER TORESERVES

The credit balance of profit and loss account for the financial year ended 31st March, 2026 amounting to Rs. 4.87 lakh has been transferred to reserves and surplus.

5. DIVIDEND

The Directors do not recommend any dividend to the shareholders of the company during the previous financial year.

6. SHARE CAPITAL

The Authorized Share Capital of the company as on March 31, 2026 stands at Rs. 25 crore divided into 2,50,00,000 equity shares of Rs. 10/- each. The issued, subscribed and paid up capitalshare capital of the company remains at Rs. 6,06,34,280 divided into 60,63,428 equity shares of Rs. 10/- each. There was no change in the share capital of the company during the financial year 2025-2026.

7. MATERIAL CHANGES AND COMMITMENTS AFFECTINGFINANCIALPOSITION BETWEEN END OF THE FINANCIAL YEAR AND THE DATE OF THISREPORT

There are no material changes and commitments in the business operations affecting the financial position of the company from the financial year ended 31st March, 2026 to the date of signing of the Directors Report.

8. ADOPTION OF INDIAN ACCOUNTING STANDARD (INDAS)

The Ministry of Corporate Affairs vide notification dated 16th February, 2015 made it mandatory in a phased manner for adoption and applicability of Indian Accounting Standards (Ind AS) for companies other than Banking, Insurance and Non-Banking Finance Companies. Rule 4 of the Companies (Indian Accounting Standards) Rules, 2015 specifies the classes of companies which shall comply with the Ind AS in preparation of the financial statements. In accordance with clause (iii) of sub rule (1) of the Rule 4 of the Companies (Indian Accounting Standards) Rules, 2015, the compliance of Indian Accounting Standards was applicable and mandatory to the company for the accounting period beginning from 1st April, 2017. The financial statements for the year under review have been prepared in accordance with the Ind AS.

9. DEPOSITS

During the period under review the company has neither accepted nor invited any Public deposits. Hence, the provisions of Section 76 of the Companies Act, 2013 read with the Companies (Acceptance of Deposits) Rules, 2014 are not applicable.

10. CORPORATE SOCIAL RESPONSIBILITY(CSR)

The provisions of Section 135 of the Companies Act, 2013 relating to Corporate Social Responsibility are not applicable as the company is having net worth of less than rupees five hundred crore, turnover of less than rupees one thousand crore and net profit less than rupees five crore.

11. RELATED PARTY TRANSACTIONS

During the financial year ended March 31, 2026, the company has entered into transactions with the related parties as defined under the Companies Act, 2013 read with Rules framed thereunder. The company has formulated a policy on related party transactions and the said policy has been uploaded on the website of the company atwww.prismmedico.com.

Form AOC-2 containing particulars of contracts or arrangements entered into by the company with related parties referred in Section 188(1) of the Companies Act, 2013 is attached as "Annexure A".The particulars of related parties and related disclosures are also given in the notes to the financial statements.

12. NUMBER OFBOARD MEETINGS

The Board has met 10 (Ten) times during the financial year, the details of which are as follows: 15th April, 2025, 28th May, 2025, 16th July, 2025, 04th August, 2025, 14th August, 2025, 27th August, 2025, 05th September, 2025, 14th November, 2025, 13th February, 2026, and 23rd February, 2026.

Details of Attendance of Directors:

S. No.	Name of the Director	Number of Meetings entitled to attend	Number of Meetings attended
1.	Ms. Sakshi Laller	10	10
2.	Mr. Davender Singh	10	10
3.	Mr. Pardeep Kumar	10	10
4.	Mr. Dinesh Kumar	10	10

Details of number of meeting attended by Directors:

S. No.	Date of Meeting	Number of Directors entitled to attend	Number of Directors attended
1.	15/04/2025	4	4
2.	28/05/2025	4	4
3.	16/07/2025	4	4
4.	04/08/2025	4	4
5.	14/08/2025	4	4
6.	27/08/2025	4	4
7.	05/09/2025	4	4
8.	14/11/2025	4	4
9.	13/02/2026	4	4
10.	23/02/2026	4	4

13. COMPOSITION OF COMMITTEES

As per the applicable provisions of the Companies Act,2013 and Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2018, three committees have been constituted in the company, details of which are as follows:

• Audit Committee

The Board of Directors of the company have duly constituted an Audit Committee in compliance with the provisions of Section 177 of the Companies Act, 2013, the Rules framed thereunder read with Regulation 18 of the Listing Regulations. The terms of reference of the Audit Committee have been duly approved by the Board of Directors. The recommendations made by the Audit Committee were accepted by the Board.

The committee met 8 (Eight) times during the F.Y. 2025-2026:

S. No.	Date of Meeting	Number of Members entitled to attend	Number of Members attended
1.	15/04/2025	3	3
2.	28/05/2025	3	3
3.	04/08/2025	3	3
4.	14/08/2025	3	3
5.	27/08/2025	3	3
6.	05/09/2025	3	3
7.	14/11/2025	3	3
8.	13/02/2026	3	3

The details of composition and attendance of Members of the Audit Committee as on 31.03.2026 are as follows:

S. No.	Name of the Director	Category/ Designation	Number of Committee Meetings entitled to attend	Number of Committee Meetings attended
1.	Mr. Davender Singh	Chairperson and Non- Executive Director.	8	8
2.	Mr. Pardeep Kumar	Member and Independent Non- Executive Director.	8	8
3.	Mr. Dinesh Kumar	Member and Independent Non- Executive Director.	8	8

• Nomination and Remuneration Committee

The committee met 5 (Five) times during the F.Y. 2025-2026:

S. No.	Date of Meeting	Number of Members entitled to attend	Number of Members attended
1.	15/04/2025	3	3
2.	14/08/2025	3	3
3.	05/09/2025	3	3
4.	14/11/2025	3	3
5.	13/02/2026	3	3

The details of composition and attendance of Members of the Nomination and Remuneration Committee as on 31.03.2026 are as follows:

S. No.	Name of the Director	Category/ Designation	Number of Committee Meetings entitled to attend	Number of Committee Meetings attended
1.	Mr. Davender Singh	Chairperson and Non- Executive Director.	5	5
2.	Mr. Pardeep Kumar	Member and Independent Non- Executive Director.	5	5
3.	Mr. Dinesh Kumar	Member and Independent Non- Executive Director.	5	5

• Stakeholder Grievance Committee

The Board of Directors of the Company constituted a Stakeholders Relationship Committee of the Board in terms of the requirements of Section 178 of the Companies Act, 2013 and Rules framed thereunder read with Regulation 20 of the Listing Regulations.

ie committee met 2 (Twice) times during the F.Y. 2025-2026:

S.No.	Date of Meeting	Number of Members entitled to attend	Number of Membersattended
1.	15/04/2025	3	3
2.	13/02/2026	3	3

The details of composition and attendance of Members of the Stakeholder Grievance Committee as on 31.03.2026 are as follows:

S. No.	Name of the Director	Category/ Designation	Number of Committee Meetings entitled to attend	Number of Committee Meetings attended
1.	Mr. Davender Singh	Chairperson and Non- Executive Director.	2	2
2.	Mr. Pardeep Kumar	Member and Independent Non- Executive Director.	2	2
3.	Mr. Dinesh Kumar	Member and Independent Non- Executive Director.	2	2

14. DIRECTORS AND KEY MANAGERIAL PERSONNEL

• RE-APPOINTMENT OF DIRECTOR:

Mr. Davender Singh (DIN: 09447213), who retires by rotation being eligible offers himself for re- appointment at the ensuing Annual General Meeting.

• INDEPENDENT DIRECTORS:

The company has received declaration from all the Independent Directors of the company confirming that they meet with criteria of Independence as prescribed under sub-section (6) of Section 149 of the Companies Act, 2013 and under Regulation 25 of the SEBI (LODR) Regulations 2015 with the Stock Exchanges. The Independent Directors have met once during the financial year 2025-2026 on 13th February, 2026 without the attendance of non-independent directors and members of the Management. None of the Directors of your company is disqualified under Section 162 (2) of the Companies Act, 2013. As required by law, this position is also reflected in the Auditors Report.

• APPOINTMENT/CESSATION/CHANGE IN DESIGNATION OF DIRECTOR(S) AND KMPS:

During the financial year under review, there was no change in the Directorship of the company.

• KEY MANAGERIAL PERSONNEL:

As on 31st March, 2026 following persons have been designated as Key Managerial Personnel of the company pursuant to Section 2(51) and Section 203 of the Act, read with the Rules framed thereunder:

i. Mr. Bharat Singh - Chief Financial Officer.

ii. Mr. Sameer Gupta - Company Secretary

15. SUBSIDIARIES/ASSOCIATES/JOINT VENTURES

During the year under review, the company has no joint ventures, subsidiaries and associate companies as per the provisions of Companies Act, 2013.

16. DIRECTORS RESPONSIBILITY STATEMENT

Pursuant to the requirement under Section 134 (5) of the Companies Act, 2013, with respect to Directors Responsibilities Statement, it is hereby confirmed:

(i) that in the preparation of the annual accounts for the financial year ended 31st March, 2026 the applicable Indian accounting standards had been followed along with proper explanation relating to materialdepartures.

(ii) that the Directors has selected such accounting policies and applied them consistently and made judgments and estimates that were 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 or loss of the company for the yearreview.

(iii) that the Directors 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,and,

(iv) the Directors had prepared the accounts for the financial year ended 31st March, 2026 on a going concernbasis.

(v) the Directors had laid down internal financial controls to be followed by the company and that such internal financial controls are adequate and were operatingeffectively.

(vi) the Directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate and operatingeffectively.

17. EXTRACT OF ANNUAL RETURN

The Annual Return of the company for the financial year ended 31st March, 2026 shall be filed on the Ministry of Corporate Affairs (MCA) portal in the requisite e-form pursuant to the provisions of Section 92 of the Companies Act, 2013 (as amended from time to time) and the same shall also be available on the website of the Company at www.prismmedico.com.

18. MANAGEMENT DISCUSSION ANALYSIS REPORT

The details forming part of Management Discussion and Analysis Report are annexed to the Board Report as "Annexure B".

19. PARTICULARS OF EMPLOYEES

The disclosures required under Section 197 of the Companies Act, 2013 read with Rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 as amended up to date are not applicable since the company has no such employees. However, requisite disclosure is annexed as "Annexure C".

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

The information in accordance with the provisions of Section 134 (3)(m) of the Act read with the Companies (Disclosure of Particulars in the Report of Board of Directors) Rules, 1988, regarding Conservation of Energy and Technology Absorption and is not applicable on the company. However, the information regarding foreign exchange earned and spent during the financial year under reviewin requisite format is attached as "Annexure D".

21. SECRETARIAL AUDITOR AND SECRETARIAL AUDIT REPORT

Pursuant to the provisions of Section 204 of the Companies Act, 2013 and the Rules made there under, the company had appointed M/s. SDK & Associates, Company Secretaries, Chandigarh (A peer reviewed firm), to undertake the Secretarial Audit of the company for the year ended March 31, 2026. The Secretarial Audit Report (Form MR-3) issued in this regard is annexed as "Annexure E". The reply of the management to qualification or reservation or adverse remarks of the Secretarial Auditor is as follows:

S. No.	Qualification or Reservation or Adverse Remarks	Reply of the Management
1.	During the financial year under review, the company has submitted the "Shareholding Pattern" for the quarter ended 31st March, 2025 with the Stock Exchanges (BSE and MSEI) beyond the prescribed time. (Regulation 31 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015). Hence, Bombay Stock Exchange (BSE) had imposed a fine of Rs. 7,080/- on the company.	The management has taken note of the same and shall ensure that the requisite compliances shall be made in a timely manner in the future.
2.	During the financial year under review, the company has submitted the financial results for the quarter ended 30th June, 2025 in XBRL format with the Metropolitan Stock Exchange of India Limited (MSEI) beyond the prescribed time. (Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015)	The management has taken note of the same and shall ensure that the requisite compliances shall be made in a timely manner in the future.
3.	During the financial year under review, the company has not submitted the complete financial results for the quarter and half year ended 30th September, 2025 in the pdf format with the Stock Exchanges (BSE and MSEI). (Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015). Hence, Bombay Stock Exchange (BSE) had imposed a fine of Rs. 29,500/- on the company.	Due to an inadvertent error, the Cash Flow Statement for the quarter and half year ended 30th September, 2025 could not be attached with the financial results submitted with the Stock Exchanges. The management has taken note of the same and shall ensure that the requisite compliances are made adequately in the future.
4.	During the financial year under review, the company has submitted the Integrated Governance (XBRL) for the quarter ended 30th June, 2025 beyond the prescribed time. (Regulation 27 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015). Hence, Bombay Stock Exchange (BSE) had imposed a fine of Rs. 17,700/- on the company under Regulation 13(3) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 for non-submission of the statement on shareholder complaints within the period prescribed.	The management has taken note of the same and shall ensure that the requisite compliances shall be made in a timely manner in the future.
5.	During the financial year under review, the company has submitted the SDD Compliance Certificate for the quarter ended 30th September, 2025 beyond the time prescribed by the Metropolitan Stock Exchange of India Limited (MSEI) vide its Circular Number MSE/LIST/CIR/2023/419 dated 31st March, 2023.	The management has taken note of the same and shall ensure that the requisite compliances shall be made in a timely manner in the future.
6.	During the financial year under review, the company has not submitted the online disclosure of functional website for the quarter ended 31st December, 2025. (Regulation 46 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015)	The management has taken note of the same and shall ensure that the requisite compliances are made adequately in the future.
7.	During the course of audit, the website of the company was not found to be updated as per the requirements of Regulation 46 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.	The company has designed its new website due to storage issues in the old website. Due to technical issues, some data could not be viewed at the time of the audit. However, the same is functional and updated.
8.	During the financial year under review, the disclosure of closure of trading window for the quarter ended 30th September, 2025 was filed after the end of the quarter i.e. on 01st September, 2025. (Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015)	The management has taken note of the same and shall ensure that the requisite compliances shall be made in a timely manner in the future.
9.	The Independent Directors appointed by the company do not meet the eligibility criteria as prescribed under Rule 6(4) of the Companies (Appointment and Qualifications of Directors) Rules, 2014.	The management has taken note of the same and shall ensure that the requisite compliance is made at the earliest.
10.	During the financial year under review, one of the Promoter Director of the company had acquired shares of the company, however, the same were shown in the "Public Category" shareholders in the shareholding pattern filed by the company with the Stock Exchanges (BSE and MSEI). (Regulation 31 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015)	The management has taken note of the same and shall ensure that the requisite compliance is made at the earliest.

22. AUDITORS AND AUDITORS REPORT

The statutory auditors of the company i.e. M/s. Harjeet Parvesh and Company, Chartered Accountants had tendered their resignation as the Statutory Auditors of the company with effect from 16th July, 2025. Your Directors had appointed M/s Garg Mendiratta and Associates as the Statutory Auditors of the company to fill the said casual vacancy to hold the office upto the conclusion of the ensuing Annual General Meeting to be held for the Financial Year ended 31st March, 2026. Further, they have also expressed their willingness to act as Auditors of the Company, if appointed and have further confirmed that the said appointment would be in conformity with the provisions of Section 139, 141 of the Companies Act, 2013. Based on the eligibility certificate given by the said auditors under Section 141 of the Companies Act, 2013, the Board of Directors recommend the appointment of M/s. Garg Mendiratta & Associates, Chartered Accountants, as the Statutory Auditors of the company to hold office from the conclusion of this Annual General Meeting till the conclusion of Annual General Meeting to be held for the Financial year ended 31st March, 2027.

There is no qualification, reservation, adverse remark or disclaimer given by the Auditors in their Report. During the year under review, the Auditors had not reported any matter under Section 143 (12) of the Companies Act, 2013.

23. CASH FLOW ANALYSIS

In conformity with the provisions of Clause 34(2) of SEBI (LODR) Regulations, 2015, the Cash Flow Statement for the year ended on 31st March, 2026 forms an integral part of the Financial Statements.

24. MECHANISM FOR EVALUATION OF BOARD

Pursuant to the provisions of the Companies Act, 2013 and Regulation 17(10) of SEBI (LODR) Regulation 2015, a structured procedure was adopted after taking into consideration of the various aspects of the Boards functioning composition of the Board and its committees, execution and performance of specific duties, obligations and governance.

The performance evaluation of the independent Directors was completed in time. The performance evaluation of the Chairman and the Non-independent Directors was carried out by the Independent Directors. The Board of Directors expresses their satisfaction with the evaluation process. The performance of each committee has been evaluated by its members and found to be highly satisfactory. On the basis of this exercise, the Board has decided that all Independent Directors should continue to be on the Board.

25. IMPLEMENTATION OF RISK MANAGEMENT POLICY

The company has formulated a policy and process for risk management. The company has set up a core group of leadership team, which identifies, assesses the risks and the trends, exposure and potential impact analysis at different level and lays down the procedure for minimization of risks. Risk management forms an integral part of management policy and is an ongoing process integrated with the operations.

The company has identified various strategic, operational and financial risks which may impact company adversely. However management believes that the mitigation plans for identified risks are in place and may not threaten the existence of the company.

26. PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS

The company has not given any loan/guarantee or provided any security under the provisions of Section 186 of the Companies Act, 2013 during the financial year under review.

27. WHISTLE BLOWER POLICY AND VIGILMECHANISM

The company has formulated and communicated the Whistle Blower Policy to all its directors and employees and the same is posted on the companys website www.prismmedico.com(http://prismmedico.in/policy- whit.pdf)

The company recognizes the value of transparency and accountability in its administrative and management practices. The company promotes the ethical behavior in all its business activities. The company has adopted the Whistle blower Policy and Vigil Mechanism in view to provide a mechanism for the Directors and employees of the company to approach Audit Committee of the company to report existing/probable violations of laws, rules, regulations or unethical conduct.

28. DISCLOSURES UNDER SEXUAL HARRASMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION AND REDRESSAL)ACT, 2013

The company has zero tolerance for sexual harassment at 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 framed thereunder. Further, the company has Internal Complaint Committees in compliance with the above mentioned Act and Rules. During the financial year 2025-2026, no such complaint has been received by the company.

29. STOCK EXCHANGES

The companys shares are listed on the following Stock Exchanges:

Bombay Stock Exchange Limited (BSE Limited)

Metropolitan Stock Exchange of India Limited (MSEI Limited)

30. LISTING FEES

The Annual Listing Fee for the financial year 2025-2026 had been paid to those Stock Exchanges where the companys shares are listed.

31. CORPORATE GOVERNANCE

As per Regulation 15(2) of Securities and Exchange Board of India (Listing Obligation and Disclosures requirement) Regulation, 2015, report on Corporate Governance is not applicable, as the company is does not fall within the prescribed ambit as mentioned there in.

32. NOMINATION AND REMUNERATIONPOLICY

The appointment and remuneration of Directors is governed by the recommendation of Nomination and Remuneration Committee and then decided by the Board subject to approval of the shareholders. The company had made a policy on it and the same is available on the website of the company https://www.prismmedico.in.

The remuneration payable to the Directors is decided keeping into consideration long term goals of the company apart from the individual performance expected from a Director(s) in pursuit of the overall objectives of the company.

The remuneration of Executive Director(s) including Managing Director(s) and Whole-time Director(s) is governed by the recommendation of Nomination and Remuneration Committee as per the criteria recommended by it and then approved by the Board subject to approval of the shareholders.

The Non-executive Director(s) may be paid remuneration by way of commission either by way of monthly payments or specified percentage of net profits of the company or partly by one way and partly by the other, as may be recommended by Nomination and Remuneration Committee and then decided by the Board subject to approval of the shareholders.

In accordance with the provisions of the Articles of Association of the company and the Companies Act, 2013, a sitting-fees is paid to the Non-executive Directors of the company who are not drawing any remuneration described hereinabove, for attending any meeting of the Board or of any Committee thereof.

The remuneration payable to Directors shall be governed by the ceiling limits specified under Section 197 of the Companies Act 2013. The remuneration policy for other senior management employees including key managerial personnel aims at attracting, retaining and motivating high caliber talent and ensures equity, fairness and consistency in rewarding the employees. The remuneration to management grade employees involves a blend of fixed and variable component with performance forming the core.

The components of total remuneration vary for different employee grades and are governed by industry practices, qualifications and experience of the employees, responsibilities handled by them, their potentials, etc.

33. INTERNAL AUDITORS AND AUDITORS REPORT

As required under Section 138 of the Companies Act, 2013 read with Rule 13 of the Companies (Accounts) Rules, 2014 made there under, the company has appointed Internal Auditors to assess the risk management and to ensure that risk management processes are efficient, effective, secure and compliant. It is the basic check of internal control of the organization. An internal audit is an organizational move to check, ensure, monitor and analyze its own business operations in order to determine how well it conforms to a set of specific criteria.

34. ADEQUACY OF INTERNAL FINANCIAL CONTROLS:

Your companys internal financial control ensures that all assets of the company are properly safeguarded and protected, proper prevention and detection of frauds and errors and all transactions are authorized, recorded and reported appropriately. The company has an adequate system of internal financial controls commensurate with its size and scale of operations, procedures and policies, ensuring orderly and efficient conduct of its business, including adherence to the companys policies, safeguarding of its assets, prevention and detection of frauds and errors, accuracy and completeness of accounting records, and timely preparation of reliable financial information.

35. DEMATERILISATION OF SHARES

The company has connectivity with NSDL and CDSL for dematerialization of its equity shares. The ISIN Number INE730E01016 has been allotted for the company. Further the company does not have any Equity shares lying in the Suspense Account.

36. MAINTENANCE OF COST RECORDS

The Central Government has not prescribed the maintenance of cost records under Section 148(1) of the Companies Act, 2013 and Rules framed thereunder with respect to the companys nature of business.

37. TRANSFER TO INVESTOR PROTECTION AND EDUCATION FUND (IEPF)

There are no unclaimed funds or shares to be deposited to the Investor Protection and Education Fund as on 31st March, 2026.

38. 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 endeavour to build and nurture strong links based on mutuality, respect and co-operation with each other and consistent with customer interest.

39. COMPLIANCE WITH SECRETARIAL STANDARDs ON BOARD AND GENERAL MEETINGS

During the year under review, the company has duly complied with the applicable provisions of the Secretarial Standards on Meetings of the Board of Directors (SS-1) and General Meetings (SS-2) issued by The Institute of Company Secretaries of India (ICSI).

40. SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS

There were no significant and material orders passed by the Regulators, Courts or Tribunals, during the year under review, which would impact the going concern status of the company and its operations in future.

41. DETAILS OF APPLICATION MADE OR ANY PROCEEDING PENDING UNDER THE INSOLVENCY AND BANKRUPTCY CODE, 2016 (31 OF 2016) DURING THE YEAR ALONGWITH THEIR STATUS AS AT THE END OF THE FINANCIAL YEAR

The company has not filed any application and no proceeding was pending against the company under the Insolvency and Bankruptcy Code, 2016 (31 of 2016) during the financial year under review.

42. DETAILS OF DIFFERENCE BETWEEN AMOUNT OF THE VALUATION DONE AT THE TIME OF ONE TIME SETTLEMENT AND THE VALUATION DONE WHILE TAKING LOAN FROM THE BANKS OR FINANCIAL INSTITUTIONS ALONG WITH THE REASONS THEREOF

There was no such instance during the Financial Year under review.

41. VOLUNTARY REVISION OF FINANCIAL STATEMENTS OR BOARDS REPORT

There is no voluntary revision of Financial Statements or Boards Report in last three preceding financial years.

42. ACKNOWLEDGEMENT

Your Directors would like to express their appreciation for assistance and co-operation received from the financial institutions, banks, Government authorities, customers, vendors and members during the year under review. Your Directors also wish to place on record their deep sense of appreciation for the committed services by the executives, staff and workers of the company and the shareholders for their support and confidence reposed on the company.

		For and on Behalf of the Board of Directors
		For Prism Medico and Pharmacy Limited
	Sd/-	Sd/-
	Sakshi Laller	Davender Singh
Place: Kala Amb	Director	Director
Date: 24/08/2026	DIN:10163397	DIN: 09447213