Pritika Engineering Components Ltd Directors Report

Dear Shareholders,

The Directors have pleasure in presenting their 9^th Annual Report on the business and operations together with the Audited Statement of Accounts of the Company for the year ended 31^st March, 2026.

1. FINANCIAL RESULTS

The Financial results are briefly indicated below:

(In Lakhs)

Particulars	Standalone		Consolidated
	2025-26	2024-25	2025-26	2024-25
Revenue from operations (net)	14436.83	10483.33	16187.41	11738.36
Other Income	83.10	72.36	41.13	27.60
Profit before Interest,	1888.65	1602.83	2192.25	1854.28
Depreciation and Tax (PBIDT)
Interest	474.46	431.03	614.81	543.10
Profit before Depreciation and	1414.19	1171.80	1577.44	1311.18
Tax (PBDT)
Depreciation	532.58	466.43	694.51	589.48
Profit before Tax Expenses	881.61	705.37	882.93	721.70
Tax Expenses	226.80	151.46	151.91	147.26
Profit after Tax	654.81	553.91	731.02	574.44
Other Comprehensive Income	0.05	0.34	0.05	0.34
Total Comprehensive Income	654.86	554.25	731.07	574.78
EPS- Basic	2.48	2.10	2.77	2.18
Diluted	2.48	2.10	2.77	2.18

The Standalone Revenue from the operations (net) for the Financial Year 2025-26 was Rs. 14436.83 lac (Previous year 10483.33 lac). The company earned Net Profit of Rs. 654.81 lac (Previous Year Rs. 553.91 lac). The earning per share was Rs. 2.48.

The Consolidated Revenue from the operations (net) for the Financial Year 2025-26 was Rs. 16187.41 lac (Previous Year 11738.36 lac). The company earned Consolidated Net Profit Rs. 731.02 (Previous Year Rs. 574.44 lac).The Consolidated Earnings per share was Rs. 2.77.

There was no change in the nature of business of the company during the year.

The previous year figures have been restated, rearranged, regrouped and consolidated, to enable comparability of the current year figures of accounts with the relative previous years figures.

2. INDUSTRIAL SCENARIO

Indian Economy Outlook

As India enters 2026, several themes will shape the next phase of growth and demand the same level of pragmatism. We expect full fiscal year growth to be revised substantially upward, as third-quarter numbers are likely to remain strong due to festive spending. Growth is expected to stand between 7.5% and 7.8% in fiscal 2025 to 2026, and then between 6.6% and 6.9% in fiscal 2026 to 2027, buoyed by the rollout of new goods and services tax (GST) rules and slowing inflation.

Indias economic value expanded by 8.2% year over year in the second quarter of fiscal 2025 to 2026, reinforcing expectations of an upward revision in full-year growth. Despite global headwinds such as higher US tariffs and volatile capital outflows, India posted an impressive 8% growth in the first half of the fiscal, powered by robust private consumption and investment, aided by easing inflation and favorable rural conditions.

The OECD has revised Indias GDP growth forecast to 7.7% for FY26 and 6.6% for FY27, reflecting higher energy prices, supply chain disruptions, and softer global demand while RBI has projected growth at 6.9% with downward risks.

Sources:

https://www.deloitte.com/us/en/insights/topics/economy/asia-pacific/india-economic-outlook.html https://www.ey.com/en_in/services/tax/india-economic-pulse

Indian Auto-Components Industry

The Indian auto-components industry demonstrated resilient growth during FY 2025-26, supported by healthy demand from Original Equipment Manufacturers (OEMs), rising exports, localization initiatives and a robust aftermarket segment.

According to ACMA, the Indian auto component industry grew by approximately 6.8% during H1 FY26 and reached around Rs. 3.56 lakh crore. Supplies to OEMs increased by 7.3%, while the aftermarket segment recorded nearly 9% growth. Exports also witnessed healthy growth despite global uncertainties.

Key growth drivers for the industry included:

- Rising domestic vehicle production across passenger vehicles, commercial vehicles and tractors. - Increased localisation and import substitution initiatives. - Growth in electric vehicle components and advanced technology systems. - Expansion of organised aftermarket channels. - Government focus on manufacturing competitiveness and supply chain resilience.

The Indian automobile industry recorded its highest-ever sales across major vehicle categories during FY 2025-26. Passenger vehicle sales grew by 7.9%, commercial vehicles by 12.6%, three-wheelers by 12.8% and two-wheelers by 10.7%. This broad-based automotive growth positively impacted demand for auto components.

The industry is also witnessing increasing investments in automation, lightweight materials, precision engineering and EV-related technologies. India continues to strengthen its position as a global sourcing hub for automotive components due to competitive manufacturing costs, skilled manpower and improving quality standards.

Nevertheless, challenges such as rising raw material prices, semiconductor supply constraints, foreign exchange volatility and global geopolitical uncertainties may exert pressure on operating margins.

Looking ahead, the Indian auto-components industry is expected to maintain a positive growth trajectory, supported by strong domestic automotive demand, exports and technological advancements.

Sources:

https://www.autoguideindia.com/statistics/indian-auto-component-industry-growth-h1-fy26-acma/Rs

https://www.siam.in/news-%26-updates/press-releases/auto-industry-performance-of-q4-jan--march-2026-fy-2025-26/605Rs

https://economictimes.indiatimes.com/industry/auto/auto-news/auto-industry-faces-margin-pressure-as-west-asia-conflict-pushes-up-raw-material-prices/articleshow/130580503.cmsRs

Indian Agricultural Tractor Market

According to Mordor Intelligence, the India Agricultural Tractor Market is estimated at USD 7.92 billion in 2025 and is forecast to reach USD 10.95 billion by 2030, advancing at a CAGR of 6.70% during the forecast period 2025-2030. This growth trajectory is underpinned by direct-benefit transfer programmes, emission compliance milestones, and state-backed mechanization funds that collectively shape OEM procurement cycles. Expanding solar pump coverage, the rapid digitalization of used-equipment platforms under the Digital Agriculture Mission, and the progressive adoption of precision agriculture are systematically widening the customer base.

Source: https://www.mordorintelligence.com/industry-reports/india-agricultural-tractor-market

On the retail volume front, FY26 delivered a landmark result: domestic tractor retail sales crossed the 10-lakh unit milestone for the first time in history, reaching 10,50,077 units- an 18.95% increase over 8,82,825 units in FY25, as per FADA data. This made tractors the fastest-growing vehicle category in India in FY26, outpacing both two-wheelers and passenger vehicles. Farm mechanization penetration in India currently stands at approximately 40-45%, compared to 57% in China, 75% in Brazil, and 95% in the USA- indicating substantial headroom for further penetration growth over the long term. Government initiatives including the SubMission on Agricultural Mechanization (SMAM), state-level subsidies, and flagship schemes such as PM-KISAN-which provides direct income support to farmers-continue to act as powerful structural tailwinds.

Sources:

Mordor Intelligence, India Agricultural Tractor Market Report (2025 2030).

URL: https://www.mordorintelligence.com/industry-reports/india-agricultural-tractor-market FADA Retail Data FY26.

Agricultural Tractors Market Outlooks

The outlook for the Indian agricultural tractor market remains positive over the medium to long term, supported by continued mechanization, rising farm productivity requirements and improving rural economic conditions.

Industry estimates indicate that tractor demand is expected to remain strong, supported by:

- Normal monsoon forecasts and healthy agricultural output. - Government focus on rural development and farm mechanisation. - Increased financing accessibility in rural markets. - Growing infrastructure and construction activities in rural India. - Rising exports to neighbouring and developing markets.

The Indian tractor market is expected to witness gradual premiumisation with higher adoption of technologically advanced and fuel-efficient tractors. Export opportunities are also likely to improve as Indian manufacturers strengthen their global competitiveness in the sub-100 HP segment.

However, the sector may face certain near-term challenges including:

- Increase in tractor prices due to implementation of stricter emission norms. - Commodity price volatility. - Dependence on monsoon performance and rural cash flows. - Regional disparities in agricultural income growth.

Despite these challenges, the long-term fundamentals of the Indian tractor industry remain robust due to low mechanisation penetration, rising food demand, labour shortages in agriculture and continued government support for the rural economy.

Sources: https://www.reddit.com/r/stock_trading_India/comments/1oz9u6e/indias_tractor_sector_is_entering_a_ne w_phase/Rs

3. SHARE CAPITAL

During the year under review, there was no change in the Share Capital of the Company. As at March 31, 2026 the Authorised Share Capital of the Company was Rs. 25,00,00,000/- (Rupees Twenty Five Crores only) divided into 5,00,00,000 ( Five Crores only) Equity Shares of Rs. 5/- each. The Issued, Subscribed and Paid-Up Share Capital was Rs 13,18,25,150 (Rupees Thirteen Crores Eighteen Lac Twenty Five Thousand One Hundred and Fifty Only) divided into 2,63,65,030 (Two Crores Sixty Three Lacs Sixty Five Thousand and Thirty) Equity Shares of Rs. 5/- each.

4. LISTING ON NATIONAL STOCK EXCHANGE OF INDIA LTD. (NSE) EMERGE

The equity shares of the company are listed on NSE Emerge. The Stock Code with NSE is: PRITIKA.

5. DIVIDEND

Considering the financial results and to plough back surplus of the Company, the Board did not recommend payment of any dividend for the year ended 31^st March, 2026.

6. TRANSFER TO RESERVE

During the financial year, there was no amount proposed to be transferred to the Reserves.

7. AUDITOR & AUDITORS REPORT

M/s. Sunil Kumar Gupta & Co., Chartered Accountants, New Delhi were appointed as statutory auditors of the company for a period of five years in the 4^th AGM i.e. till the conclusion of the 9^th Annual General Meeting to be held for the FY 2025-26. The Board of Directors has recommended reappointment of M/s. Sunil Kumar Gupta & Co., Chartered Accountants as Statutory Auditors of the company for the second term of two years from the conclusion of 9^th Annual General Meeting till the conclusion of 11^th Annual General Meeting to be held for the Financial Year 2027-28. M/s. Sunil Kumar Gupta & Co., Chartered Accountants have consented to the said appointment and confirmed that their reappointment, if made, would be within the limits specified u/s 141(3)(g) of the Companies Act, 2013. They have further confirmed that they are not disqualified to be appointed as Statutory Auditors in terms of provisions of section 139(1), section 141(2), and section 141(3) of the Act and provisions of the Companies (Audit and Auditors) Rules, 2014.

The Auditors Report for the fiscal 2026 does not contain any qualification, reservation or adverse remark. Further, in terms of section 143 of the Companies Act, 2013 read with Companies (Audit & Auditors) Rules, 2014, as amended, no fraud has been reported by the Auditors of the Company where they have reasons to believe that an offence involving fraud is being or has been committed against the company by officers or employees of the company.

8. DEPOSITS

The Company has not accepted any deposits within the meaning of Section 73 of the Companies Act, 2013 and the Companies (Acceptance of Deposits) Rules, 2014. Hence company need not to give details related to deposits. There is no non-compliance of the provisions of Chapter V of the Companies Act 2013.

9. PARTICULARS OF EMPLOYEES

Disclosure pertaining to the remuneration and other details as required under the Companies Act, 2013 read with rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 and any amendments thereof, is attached as Annexure-A.

10. POLICY ON DIRECTORS APPOINTMENT AND REMUNERATION

The Board has adopted a policy for selection and appointment of Directors, Key Managerial Personnel, Senior Management and their remuneration. Based on the recommendation of Nomination & Remuneration Committee, the Board of Directors approved and adopted a Policy for selection, appointment and remuneration of Directors, Key Managerial Personnel and other employees of the Company as required under Section 178(3) of the Act. -The Nomination & Remuneration Committee identifies and ascertains the integrity, qualification, expertise and experience of the person for appointment as Director and ensures that the candidate identified possesses adequate qualification, expertise and experience for the appointment as a Director.

-The Nomination & Remuneration Committee ensures that the candidate proposed for appointment as Director is compliant with the provisions of the Companies Act, 2013.

-The candidates appointment as recommended by the Nomination and Remuneration Committee requires the approval of the Board.

-In case of appointment of Independent Directors, the Nomination and Remuneration Committee satisfies itself with regard to the independent nature of the Directors vis- ?-vis the Company so as to enable the Board to discharge its function and duties effectively.

-The Nomination and Remuneration Committee ensures that the candidate identified for appointment as a Director is not disqualified for appointment under Section 164 of the Companies Act, 2013.

-The policy can be viewed at companys website at https://www.pritikaengineering.com/nomination-remuneration-policy.pdf

11. CORPORATE GOVERNANCE

The Company is covered under criteria of Regulation 15(2)(b) of SEBI(Listing Obligations & Disclosure

Requirements) Regulations, 2015, and is not required to provide Report on Corporate Governance.

12. SUBSIDIARIES, JOINT VENTURES OR ASSOCIATE COMPANIES

The Company has one subsidiary namely Meeta Castings Limited as on 31-03-2026. Except this the company does not have any other Subsidiary, Joint venture or Associate Company as on 31-03-2026. The Company itself is subsidiary of Pritika Auto Industries Ltd. No company has become subsidiary, associates and joint ventures during the year under purview.

In accordance with the provisions of section 129 (3) of the Act read with the Companies (Accounts) Rules, 2014, a report on the performance and financial position of the subsidiary is attached as Annexure-B to this report.

13. STATEMENTS OF PARTICULARS OF CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE

Information in accordance with the provisions of Section 134 (3)(m) of the Act read with the Companies (Accounts) Rules, 2014 regarding Conservation of Energy, Technology Absorption and Foreign Exchange Earnings and Outgo during the reporting period is attached herewith and marked as Annexure-C.

14. RELATED PARTY TRANSACTIONS

Information on transactions with related parties pursuant to Section 134(3)(h) of the Act read with rule 8(2) of the Companies (Accounts) Rules, 2014 are given in Form AOC-2 and forms part of this report as Annexure-D.

15. ANNUAL RETURN

The copy of Annual Return as at 31^st March, 2026, is available on the companys website at https://www.pritikaengineering.com/annual-return-mgt-pritika-engg.html

16. SECRETARIAL AUDITORS AND SECRETARIAL AUDIT REPORT

Pursuant to the amended provisions of Regulation 24A of the SEBI Listing Regulations and Section 204 of the Act, read with Rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, the Shareholders of the Company in their 8^th Annual General Meeting have approved the appointment of M/s S. K. Sikka & Associates, Company Secretaries (Certificate of Practice No. 3582) of Chandigarh as the Secretarial Auditors of the Company for the first term of five consecutive years, from the conclusion of 8^th Annual General Meeting till the conclusion of 13^th Annual General Meeting to be held for the Financial year 2029-30.

The Copy of Secretarial Audit Report for the Financial Year 2025-26 issued by Mr. Sushil K Sikka, Company Secretary in Practice has been attached and marked as Annexure-E. The Secretarial Auditors Report for the fiscal 2026 does not contain any qualification, reservation or adverse remark.

The Secretarial Audit Report of Meeta Castings Ltd., the subsidiary of the company has been attached and marked as Annexure-F.

17. MANAGEMENT DISCUSSION ANALYSIS REPORT

The details forming part of Management Discussion and Analysis Report is annexed herewith to the Board Report as Annexure-G.

18. DETAILS OF SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS IMPACTING THE GOING CONCERN STATUS AND COMPANYS

OPERATIONS IN FUTURE

During the year under review, no significant and material order was passed by the Regulators or Courts or

Tribunals impacting the going concern status and Companys operations.

19. PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS

Details of loan, guarantee and investment covered under the provisions of Section 186 of the Act read with the Companies (Meetings of Board and its Powers) Rules, 2014 are given in the Notes to the financial statements.

20. CORPORATE SOCIAL RESPONSIBILITY (CSR)

The Annual Report on CSR Activities for the financial year 2025-26 is enclosed as Annexure-H. The company has adopted a policy on CSR which can be viewed at companys website https://www.pritikaengineering.com/csr-policy.pdf

21. MEETINGS OF BOARD OF DIRECTORS

The Board met five times on 17-05-2025, 23-06-2025, 11-08-2025, 08-11-2025 and 06-02-2026 during the year. The intervening gap between the meetings was within the period prescribed under the Companies Act, 2013 and the Listing Regulations.

Attendance of Directors in the Board Meeting:

Sr. No.	Name of Directors	No. of Board Meetings
		Entitled to attend	Attended
1.	Mr. Harpreet Singh Nibber	5	5
2.	Mr. Ajay Kumar	5	5
3.	Mr. Narinder Kumar Tyagi	5	5
4.	Mr. Bishwanath Choudhary	5	5
5.	Mrs. Neha	5	5
6.	Mr. Aman Tandon	5	2

22. MATERIAL CHANGES AND COMMITMENT IF ANY AFFECTING THE FINANCIAL POSITION OF THE COMPANY OCCURRED BETWEEN THE END OF THE FINANCIAL YEAR TO WHICH THIS FINANCIAL STATEMENTS RELATE AND THE DATE OF THE REPORT

No material changes and commitment affecting the financial position of the company occurred between the end of the financial year 2025-26 and the date of this report.

23. COMPOSITION OF COMMITTEES

The Company has complied with the SEBI (LODR) Regulations along with the Companies Act, 2013 with respect to the Composition of the Committees as required therein, details of which are as follows:

Audit Committee

The Composition of the Audit Committee as on 31.03.2026 and the number of meetings held and attended by members during the year is given herein below.

Members Name	Designation	No. of meetings held	No. of meetings entitled to attend	No. of meetings attended
Mr. Bishwanath Choudhary	Chairperson	5	5	5
Mr. Harpreet Singh Nibber	Member	5	5	5
Mr. Aman Tandon	Member	5	5	2
Mrs. Neha	Member	5	5	5

All the recommendations made by the Audit Committee in the financial year 2025-26 were approved by the Board.

Nomination and Remuneration Committee

The Composition of the Nomination and Remuneration Committee as on 31.03.2026 and the number of meetings held and attended by members during the year is given herein below:

Members Name	Designatio n	No. of meetings held	No. of meetings entitled to attend	No. of meetings attended
Mr. Bishwanath Choudhary	Chairperson	2	2	2
Mrs. Neha	Member	2	2	2
Mr. Ajay Kumar	Member	2	2	2
Mr. Aman Tandon	Member	2	2	0

Stakeholders Relationship Committee

The Composition of the Stakeholders Relationship Committee as on 31.03.2026 and the number of meetings held and attended by members during the year is given herein below:

Members Name	Designation	No. of meetings held	No. of meetings entitled to attend	No. of meetings attended
Mrs. Neha	Chairperson	2	2	2
Mr. Ajay Kumar	Member	2	2	2
Mr. Bishwanath Choudhary	Member	2	2	2

Corporate Social Responsibility Committee

The Composition of the Corporate Social Responsibility Committee as on 31.03.2026 and the number of meetings held and attended by members during the year is given herein below:

Members Name	Designation	No. of meetings held	No. of meetings entitled to attend	No. of meetings attended
Mr. Harpreet Singh Nibber	Chairperson	3	3	3
Mr. Ajay Kumar	Member	3	3	3
Mrs. Neha	Member	3	3	3

24. BOARD EVALUATION

The Board of Directors have carried out an annual evaluation of its own performance, its committees and individual directors including Chairman of the Board on the basis of attendance, contribution and various criteria as recommended by the Nomination & Remuneration Committee of the Company. The evaluation of the working of the Board, its Committees, experience and expertise, performance of duties and obligations etc. were carried out.

25. DIRECTORS AND KEY MANAGERIAL PERSONNEL

The Composition of the Board and Key Managerial Personnel (KMP) of the Company as on 31st March, 2026 were as follows:

Sr. No. Name of Director	Designation	Date of Appointment
1. Mr. Harpreet Singh Nibber	Chairman & Managing Director	20/02/2018
2. Mr. Ajay Kumar	Non-Executive Director	05/10/2021
3. Mr. Aman Tandon	Independent Director	25/08/2023
4. Mr. Bishwanath Choudhary	Independent Director	20/07/2022
5. Mrs. Neha	Independent Director	20/07/2022
6. Mr. Narinder Kumar Tyagi	Director and Chief Financial Officer	20/07/2022
7. Mr. Karan Malhotra	Company Secretary and Compliance Officer	11/08/2025

Retirement by Rotation and subsequent re-appointment of Director

Mr. Ajay Kumar, Director retires by rotation at the ensuing Annual General Meeting, and being eligible offers himself for re-appointment.

Independent Directors

Independent Directors on your Companys Board have submitted declarations of independence to the effect that they meet the criteria of independence as provided in Section 149(6) of the Act and Regulation 16(1)(b) of the Listing Regulations. In the opinion of the Board, the Independent Directors possesses requisite qualification, experience and hold high standards of integrity for the purpose of Rule 8(5)(iii a) of the Companies (Accounts) Rules, 2014.

Change in Composition of Board

During the Financial Year 2025-26 there was no change in the composition of Board of Directors.

Key Managerial Personnel

During the Financial Year 2025-26, Mr. C B Gupta resigned as Company Secretary and Compliance officer w.e.f 11^th August, 2025 and Mr. Karan Malhotra was appointed as Company Secretary and Compliance officer w.e.f. 11^th August, 2025.

26. 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 that:

a. In the preparation of the annual accounts for the financial year ended 31^st March, 2026 the applicable accounting standards had been followed along with proper explanation relating to material departures, if any.

b. The Directors have 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 year under review.

c. 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.

d. The Directors had prepared the accounts for the financial year ended 31st March, 2026 on a going concern basis.

e. The Directors had laid down internal financial controls to be followed by the Company and that such internal financial controls are adequate and were operating effectively.

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

27. COST AUDITORS

As per requirement of the Section 148 of the Companies Act, 2013 read with the Companies (Cost Records and Audit) Rules, 2014 as amended from time to time, M/s Verma Khushwinder & Co., Cost Accountants, (Firm Registration No. 000469) were appointed as Cost Auditor to audit the Cost Accounts of the company for the Financial Year 2025-26. The Cost Auditors Report for the fiscal 2026 does not contain any qualification, reservation or adverse remark.

28. INTERNAL AUDITORS

Pursuant to section 138 of the Companies Act, 2013 read with rule 13 of the Companies (Accounts) Rules, 2014, and other applicable provisions of the Act, the Board of Directors has re-appointed M/s. A.K. Sood & Associates, Chartered Accountants, Chandigarh as Internal Auditors of the Company for financial year 2026-27. The Internal Auditor conducts the internal audit and reports to the Audit Committee and Board from time to time.

29. COST RECORDS

The Company is maintaining Cost Records as specified by the Central Government under Sub section (1) of Section 148 of the Companies Act 2013.

30. INTERNAL FINANCIAL CONTROLS & RISK MANAGEMENT

Pursuant to the provisions of Section 177(4) & Section 134(3)(n) of the Companies Act, 2013, the Board has developed Internal Finance Control Policy and Risk Management Policy to identify and mitigate risks. The provisions of Regulation 21 of SEBI Listing Regulations 2015 pertaining to Risk Management Committee are not applicable to the company.

31. WHISTLE BLOWER POLICY AND VIGIL MECHANISM

To create enduring value for all stakeholders and ensure the highest level of honesty, integrity and ethical behavior in all its operations, the Company has formulated Whistle Blower Policy. This policy aspires to encourage all employees to report suspected or actual occurrence of illegal, unethical or inappropriate events

(behaviors or practices) that affect Companys interest/image.

This Policy can be viewed at companys website at https://www.pritikaengineering.com/whistle-blower-policy.pdf

32. DISCLOSURE AS PER THE SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION AND REDRESSAL) ACT, 2013

The company has complied with the provisions relating to the constitution of Internal Complaints Committee under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. The Company did not receive any complaint during the year and the details required pertaining to complaints are mentioned below:

(a) Number of complaints of sexual harassment received in the year	Nil
(b) Number of complaints disposed off during the year	Nil
(c) Number of cases pending for more than ninety days	Nil

33. During the year under review no application was made and no proceeding was pending against the company under the Insolvency and Bankruptcy Code, 2016 (31 of 2016).

34. During the year under review there was no One Time settlement with any bank or Financial Institution.

35. During the year under review, the company has complied with the provisions relating to the Maternity Benefit Act, 1961.

36. COMPLIANCE WITH SECRETARIAL STANDARDS

The Company has complied with all the applicable Secretarial Standards in the Financial Year 2025-26.

37. DETAILS OF ADEQUACY OF INTERNAL FINANCIAL CONTROLS

The Company is well equipped with adequate internal financial controls. The Company has a continuous monitoring mechanism which enables the organization to maintain the same standards of the control systems and help them in managing defaults, if any, on timely basis because of strong reporting mechanisms followed by the Company.

38. CODE OF CONDUCT

The Board has laid down a Code of Conduct ("Code") for Board Members, Managerial Personnel and for

Senior Management Employees of the Company. This Code has been posted on the Companys website at https://www.pritikaengineering.com/code-conduct-directors.pdf All the Board Members and Senior Management Personnel have affirmed compliance with this code. The Board has also laid down a Code of Conduct for Independent Directors pursuant to Section 149(8) and Schedule IV to the Companies Act, 2013 via terms and conditions for appointment of Independent Directors, which is a guide to professional conduct for Independent Directors and has been uploaded on the website of the Company.

39. NON-DISQUALIFICATION OF DIRECTORS

None of the Directors of the Company has been debarred or disqualified from being appointed or continuing as director of Companies.

40. POLICY FOR PRESERVATION OF DOCUMENTS

Pursuant to the Regulation 9 of SEBI (LODR), 2015 the Company has maintained the policy of preservation of documents to keep the documents preserve as per Regulation 9(a) & 9(b) of SEBI (LODR), 2015 and the same has been uploaded on the website of the Company on https://www.pritikaengineering.com/archival-policy.pdf

41. REGISTRAR AND SHARE TRANSFER AGENT INFORMATION

MUFG INTIME INDIA PRIVATE LIMITED (Formerly Link Intime India Private Limited)

Regd. Office: C-101, Embassy 247, 1st Floor, L.B.S. Marg, Vikhroli (West), Mumbai 400083 Maharashtra, India Tel : +91 22 4918 6000 Fax : +91 22 4918 6060

Email Id: mumbai@in.mpms.mufg.com Website: https://in.mpms.mufg.com/

42. ACKNOWLEDGEMENTS

Your Directors wish to express their sincere appreciation to all the Employees for their contribution and thanks to our valued clients, Bankers and shareholders for their continued support.