Rajeshwari Cans Ltd Directors Report

To,

The Members,

Your Directors have pleasure in presenting the 08^th Annual Report together with the Audited Statement of Accounts for the year ended on 31^st March, 2026.

1. FINANCIAL RESULTS:

The operating results of the Company for the year ended on 31^st March, 2026 are briefly indicated below:

(Rs. in Thousand)

Particulars	Year 2025-26	Year 2024-25
Total Income	4,27,799.40	4,02,639.09
Profit before interest, depreciation, extraordinary items and tax expense	3,89,776.62	3,68,372.59
Financial Expenses	7088.42	6047.77
Total Expenses	3,96,865.04	3,74,420.36
Profit before Taxation	30,934.36	28,218.73
Provision for taxation - For Current Tax	9000.00	6158.78
Provision for taxation - For Deferred Tax	-482.85	2761.69
MAT credit Entitlement	-	-
Profit after Taxation	22,417.21	19,298.25
EPS	2.14	1.83

DIVIDEND AND TRANSFER TO RESERVES:

An amount of Rs. 22,417.21 Thousand (previous year Rs. 19,298.25 Thousand) is proposed to be held as retained earnings.

The Company does not propose to transfer any amount to reserves during the year.

Unclaimed dividend details are available at companys website i.e www.rajeshwaricans.com.

STATE OF THE AFFAIRS OF THE COMPANY & FUTURE PROSPECTS:

With the consistent performance and dedication, the Company was stable in performance. Not only, the Company was able to continue the momentum of earning profit but has shown outstanding performance by reaching the bottom line profits of Rs. 22,417.21 Thousand as compared to Rs. 19,298.25 Thousand in the previous financial year.

Total revenue from Operations of the Company for fiscal year 2025-26 increased to Rs. 4,27,799.40 Thousand as against Rs. 4,02,639.09 Thousand for fiscal year 2025-26, showing a increase of 6.25% and also Companys Net profit after Tax (PAT) is Rs. 22,417.21 Thousand for fiscal year 2026 against Profit of Rs. 19,298.25 Thousand for fiscal year 2025 i.e. increase by 16.16%.

The Company is confident to have better future performance.

For further details on Companys performance, operation and strategies for growth, please refer to Management Discussion and Analysis sector which forms part of Annual report.

MATERIAL CHANGES AND COMMITMENTS, IF ANY AFFECTING THE FINANCIAL POSITION OF THE COMPANY FROM THE CONCLUSION OF THE FINANCIAL YEAR TILL THE END OF THIS REPORT:

There were no other material changes and commitments affecting the financial position of the Company which have occurred between the end of the financial year of the Company and the date of this report. The company will continue to monitor any material changes to future economic conditions.

SHARE CAPITAL

As on March 31, 2025:

- The Authorised Share capital of Rs.11,00,00,000/- (Rupees Eleven Crore Only) divided into 1,10,00,000 (One Crore Ten Lacs) Equity Shares of Rs. 10/- (Rupees Ten only) each.

- The paid up capital of the Company was Rs. 10,49,20,000/- (Ten crore forty nine lacs twenty thousand only) divided into 1,04,92,000 (One Crore four lacs ninety two thousand) equity shares of Rs. 10/- (Rupees Ten only) each.

During the year under review, there were no changes in share capital during the year.

As on March 31, 2026:

- The Authorised Share capital of Rs.11,00,00,000/- (Rupees Eleven Crore Only) divided into 1,10,00,000 (One Crore Ten Lacs) Equity Shares of Rs. 10/- (Rupees Ten only) each.

- The paid up capital of the Company was Rs. 10,49,20,000/- (Ten crore forty nine lacs twenty thousand only) divided into 1,04,92,000 (One Crore four lacs ninety two thousand) equity shares of Rs. 10/- (Rupees Ten only) each.

DIVIDEND

The company has not declared any dividend for the financial year ended 31^st March, 2026. There was no amount liable or due to be transferred to Investor Education and Protection fund (IEPF) during the financial year ended 31s^t March, 2026.

MANAGEMENT DISCUSSIONS AND ANALYSIS REPORT:

A report on Management Discussion and Analysis (MDA) is annexed to this report as Annexure II, inter-alia deals adequately with the operations and also current and future outlook of the Company.

DISCLOSURE REGARDING SHARES:

The company has not issued any sweat shares, bonus shares, ESOPS, equity shares with differential rights during the year under review.

DEPOSITS:

The Company has not accepted or renewed any deposits from public falling within the purview of Section 73 of Companies Act, 2013 and the Companies (Acceptance of Deposits) Rules, 2014.

LOAN FROM DIRECTOR:

The company has taken loan from directors as mentioned as per financial statements. CORPORATE SOCIAL RESPONSIBILITY:

The Company does not fall under the criteria mentioned in Section 135 of the Companies Act, 2013 (“the Act”) read with the Companies (Corporate Social Responsibility Policy) Rules, 2014, and accordingly the Company is not required to constitute CSR Committee and to spend any amount in CSR Activity.

DIRECTORS AND KEY MANAGERIAL PERSONNEL:

The Composition of Board is in compliance with requirement of the provisions of the Companies Act, 2013.

Shri. Siddharth Vora (DIN: 03554049), Whole Time Director of the Company is liable to retire by rotation at the forthcoming Annual General Meeting and he being eligible offers himself for re-appointment.

Shri. Pratik Vora (DIN: 03554059), Whole Time Director of the Company is liable to retire by rotation at the forthcoming Annual General Meeting and he being eligible offers himself for re-appointment.

Details of Director seeking re-appointment as required are provided in the Notice forming part of this Annual Report. Their re-appointments are appropriate and in the best interest of the Company.

During the Financial year 2025-26, the following changes were being made from the management:

1. There were resignation of Chandrakant Manilal Kamdar (DIN: 08830473) and Charuben Sheth (DIN: 08824964) being Independent Director w.e.f 13^th August 2025 on completion of tenure of 5 years.

2. Suvidh Kishorkumar Turakhia (DIN: 08594324), being Independent Director w.e.f 14^th March 2026 on completion of tenure of 5 years.

3. There were appointment of Nirali Parth Shah (DIN: 10811015) and Parin Patwari (DIN: 10714699) as an additional Independent Director w.e.f 10^th November 2025 upto to next AGM of the company.

Pursuant to the provisions of Section 152 and other applicable provisions if any, of the Companies Act, 2013,

Your Directors recommends passing above stated resolutions.

The Key Managerial Personnel (KMP) in the Company as per Section 2(51) and 203 of the Companies Act, 2013 are as follows:

1. Shri Bharatkumar Vora-Chairman and Managing Director;

2. Shri Harshadkumar Vora- Whole Time Director;

3. Shri Siddharth Vora- Whole Time Director;

4. Shri Pratik Vora- Whole Time Director;

5. Shri Soy Itty- Chief Financial Officer;

6. Shri Abdulqadir Hajiwala-Company Secretary.

None of the Directors of the Company is disqualified for being appointed as Director as specified in Section 164 (2) of the Companies Act, 2013.

Disclosure about receipt of any commission by MD/WTD from a company and also receiving commission/remuneration from its Holding or Subsidiary pursuant to section 197(14) of the Act: Not Applicable Disclosure on Reappointment of Independent director pursuant to section 149(10): Chandrakant Manilal Kamdar (DIN: 08830473), Charuben Sheth (DIN: 08824964) and Suvidh Kishorkumar Turakhia (DIN: 08594324), have not given further consent for re-appointment due to completion of 5 years.

ANNUAL RETURN:

Pursuant to Section 92 of the Act read with the applicable Rules, the Annual Return for the year ended 31^st March 2026 will be accessed on the Companys website at www.rajeshwaricans.com.

CORPORATE GOVERNANCE REPORT:

As per regulation 15(2) of the Listing Regulation, the Compliance with the Corporate Governance provisions shall not apply in respect of the following class of the Companies:

a) Listed entity having paid up equity share capital not exceeding Rs.10 Crore and Net Worth not exceeding Rs. 25 Crore, as on the last day of the previous financial year;

b) Listed entity which has listed its specified securities on the SME Exchange.

Since, our Company falls within the ambit of aforesaid exemption i.e in point number (b); hence compliance with the provision of Corporate Governance shall not apply to the Company and it does not form the part of the Annual Report for the financial year 2025-26.

DIRECTORS RESPONSIBILITY STATEMENT:

Pursuant to the provisions of Section 134(5) of the Companies Act, 2013 with respect to the Directors responsibility Statement, the Directors confirms that:

i. in the preparation of the annual accounts, the applicable accounting standards have been followed along with proper explanations relating to material departures, if any;

ii. they have selected such appropriate 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 on 31^st March, 2026 and of the profit of the Company for the year under review;

iii. they have 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;

iv. they have prepared the accounts for the period ended on 31^st March, 2026 on a going concern basis.

v. They have laid down laid down internal financial controls to be followed by the Company and that such internal financial controls are adequate and operating effectively; and

vi. They have devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate and operating effectively.

NUMBER OF BOARD MEETINGS:

During the year, Nine Board Meetings were held on 30/05/2025, 16/06/2025, 13/08/2025, 02/09/2025, 10/11/2025, 14/11/2025, 02/l2/2025, 13/02/2026, 29/03/2026. The Company has observed the meeting of Board of Directors and that the time gap between two consecutive board meetings was not more than one hundred and twenty days.

The necessary quorum was present for all the meetings.

The composition of the Board, category, the attendance of Directors at the Board Meetings during the year are given below:

No. Name of Director	Category of Directorship	No. of Board Meeting Attended
1. Shri Bharatkumar Vora	Promoter/ Chairman and Managing Director	9
2. Shri Harshadkumar Vora	Promoter/Whole Time Director	9
3. Shri Siddharth Vora	Promoter/Whole Time Director	9
4. Shri Pratik Vora	Promoter/Whole Time Director	8
5. Smt. Charuben Sheth	Independent Non-Executive Director	2
6. Shri Chandrakant Kamdar	Independent Non-Executive Director	2
7. Shri Suvidh Turakhia	Independent Non-Executive Director	7
8. Smt. Nirali Dave	Independent Non-Executive Director	4
9. Shri Parin Patwari	Independent Non-Executive Director	4

The Company did not have any pecuniary relationship or transactions with the nonexecutive directors during the year under review except to the extent of their shareholding in the Company if any.

The Annual General Meeting of the Company held on 30^th September, 2025 for the financial year 2025-26.

COMMITTEES OF BOARD

The company have following committee.

1. Audit Committee:

AUDIT COMMITTEE: till 13^th August 2025.

Name of Director	Designation
Chandrakant Kamdar	Chairman (Till 13th August 2025.)
Charuben Sheth	Member (Till 13th August 2025.)
Parin patwari	Chairman (w.e.f 10th November 2025)
Nirali Parth Shah	Member (w.e.f 10th November 2025)
Harshadkumar Vora	Member

The Company Secretary of our Company shall act as a secretary of the Audit Committee.

During the year the Audit Committee duly met Four (4) times i.e. 30/05/2025, 12/08/2025, 14/11/2025, 29/03/2026.

No. Name of Director	Category of Directorship	No. of Board Meeting Attended
1. Shri Chandrakant Kamdar, Chairman	Independent Director	2
2. Smt. Charuben Sheth, Member	Independent Director	2
3. Shri Harshadkumar Vora, Member	Executive Director	4
4. Shri Parin Hareshbhai Patwari	Independent Director	2
5. Smt. Nirali Parth Shah	Independent Director	2

Role of Audit Committee:

The scope of audit committee shall include, but shall not be restricted to, the following:

1. Oversight of the companys financial reporting process and the disclosure of its financial information to ensure that the financial statement is correct, sufficient and credible;

2. Recommending to the Board, the appointment, re-appointment and, if required, the replacement or removal of the statutory auditor and the fixation of audit fees;

3. Scrutiny of inter-corporate loans and investments.

4. Approval of payment to statutory auditors for any other services rendered by the statutory auditors;

5. Reviewing, with the management, the annual financial statements before submission to the board for approval, with particular reference to:

a. Matters required to be included in the Directors Responsibility Statement to be included in the Boards report in terms of clause (c) of sub section 3 of section 134 of the Companies Act, 2013

b. Changes, if any, in accounting policies and practices and reasons for the same

c. Major accounting entries involving estimates based on the exercise of judgment by management

d. Significant adjustments made in the financial statements arising out of audit findings

e. Compliance with listing and other legal requirements relating to financial statements

f. Disclosure of any related party transactions

g. Qualifications in the draft audit report.

6. Reviewing, with the management, the quarterly financial statements before submission to the board for approval;

7. Reviewing, with the management, the statement of uses / application of funds raised through an issue (public issue, rights issue, preferential issue, etc.), the statement of funds utilized for purposes other than those stated in the offer document/ prospectus/notice and the report submitted by the monitoring agency monitoring the utilization of proceeds of a public or rights issue, and making appropriate recommendations to the Board to take up steps in this matter;

8. Reviewing, with the management, performance of statutory and internal auditors, and adequacy of the internal control systems;

9. Reviewing the adequacy of internal audit function, if any, including the structure of the internal audit department, staffing and seniority of the official heading the department, reporting structure coverage and frequency of internal audit;

10. Discussion with internal auditors any significant findings and follow up there on;

11. Reviewing the findings of any internal investigations by the internal auditors into matters where there is suspected fraud or irregularity or a failure of internal control systems of a material nature and reporting the matter to the board;

12. Discussion with statutory auditors before the audit commences, about the nature and scope of audit as well as post-audit discussion to ascertain any area of concern;

13. To look into the reasons for substantial defaults in the payment to the depositors, debenture holders, shareholders (in case of non-payment of declared dividends) and creditors;

14. To review the functioning of the Whistle Blower mechanism, in case the same is existing;

15. Approval of appointment of CFO (i.e., the whole time Finance Director or any other person heading the finance function or discharging that function) after assessing the qualifications, experience & background, etc. of the candidate;

16. Carrying out any other function as is mentioned in the terms of reference of the Audit Committee.

17. Valuation of undertakings or assets of the company, where ever it is necessary.

18. Evaluation of internal financial controls and risk management systems;

19. Monitoring the end use of funds raised through public offers and related matters.

2. Stakeholders Relationship Committee:

Stakeholders Relationship Committee

Name of Director	Designation
Parin Hareshbhai Patwari	Chairman (w.e.f 10th November 2025)
Nirali Parth Shah	Member (w.e.f 10th November 2025)
Siddharth Vora	Member

The Company Secretary of our Company shall act as a Secretary to the Stakeholder Relationship Committee.

During the year the Audit Committee duly met One (1) times on 29/03/2026.

No. Name of Director	Category of Directorship	No. of Board Meeting Attended
1. Parin Hareshbhai Patwari	Chairman	1
2. Nirali Parth Shah	Member	1
3. Siddharth Vora	Member	1

Terms of Reference:

1. Efficient transfer of shares; including review of cases for refusal of transfer / transmission of shares;

2. Redressal of shareholder and investor complaints like transfer of Shares, non-receipt of balance sheet, non-receipt of declared dividends etc.,

3. Issue duplicate/split/consolidated share certificates;

4. Dematerialization/ Rematerialization of Share

5. Review of cases for refusal of transfer / transmission of shares and debentures;

6. Reference to statutory and regulatory authorities regarding investor grievances and to otherwise ensure proper and timely attendance and redressal of investor queries and grievances;

7. Such other matters as may from time to time are required by any statutory, contractual or other regulatory requirements to be attended to by such committee

8. Any other power specifically assigned by the Board of Directors of the Company from time to time by way of resolution passed by it in a duly conducted Meeting, and

9. Carrying out any other function contained in the equity listing agreements as and when amended from time to time.

The status of the Investors Complaints during the Financial Year 2025-26 are as under:

Investor Complaints during F Y 2025-26	No. of Complaints
Pending at the beginning of the Financial Year 2025-26	0
Received during the Financial Year 2025-26	0
Disposed of during the Financial Year 2025-26	0
Remaining unresolved at the end of the Financial Year 2025-26	0

3. Nomination and Remuneration Committee:

Nomination and Remuneration Committee: TILL 13^th August 2026

Name of Director	Designation
Chandrakant Kamdar	Chairman (Till 13th August 2025.)
Charuben Sheth	Member (Till 13th August 2025.)
Suvidh Turakhia	Member
Parin Hareshbhai Patwari	Chairman (w.e.f 10th November 2025)
Nirali Parth Shah	Member (w.e.f 10th November 2025)

During the year the Nomination and Remuneration Committee duly met Two (2) times on 12/08/2025, 10/11/2025.

No. Name of Director	Category of Directorship	No. of Board Meeting Attended
1. Shri Chandrakant Kamdar, Chairman	Independent Director	1
2. Smt. Charuben Sheth, Member	Independent Director	1
3. Shri Suvidh Turakhia, Member	Independent Director	2
4. Shri Parin Hareshbhai Patwari	Independent Director	-
5. Smt . Nirali Parth Shah	Independent Director	-

REMUNERATION POLICY

In accordance with the provisions of Section 178 of the Companies Act, 2013 the Nomination and Remuneration Committee recommended the remuneration policy relating to the remuneration of the Directors, Key Managerial Personnel and other employees which was approved by the Board and is annexed with the Directors Report.

There was not any performance linked incentives paid to Whole-time Directors. The Company has not formulated any scheme for giving any stock options to the employees. Hence no stock options have been granted to the Executive Directors during the year ended on 31-03-2026.

The Company has not paid sitting fees to any Independent Directors.

Details of remuneration paid for the year ended on 31-03-2026:

No. Name of Director	Category of Directorship	Remuneration and Allowances Rs. In Lacs
1. Shri Bharatkumar Vora	Chairman and Managing Director	16.80 Lacs
2. Shri Harshadkumar Vora	Whole Time Director	16.80 Lacs
3. Shri Siddharth Vora	Whole Time Director	16.80 Lacs
4 Shri Pratik Vora	Whole Time Director	16.80 Lacs

FAMILIARISATION PROGRAMME OF INDEPENDENT DIRECTORS

All new independent directors inducted into the Board attend an orientation program known as Familiarisation Programme, which is for every new independent director of the Board to familiarize the new inductee(s) with the strategy, operations and functions of our Company. The Executive Directors/ Senior Managerial Personnel make presentations to the inductees about the Companys strategy operations, product and service offerings, markets, organization structure, finance, human resources, technology, quality, facilities and risk management. In addition, the Company also keeps the Independent Directors, updated on the events and developments in the industry and business environment.

INSURANCE:

The properties and assets of the Company are adequately insured.

DECLARATION BY INDEPENDENT DIRECTORS:

Pursuant to the provisions of Section 134 of the Companies Act, 2013 with respect to the declaration given by the Independent Directors of the Company under Section 149(6) of the Companies Act, 2013, the Board hereby confirms that all the Independent Directors have given declarations and further confirms that they meet the criteria of Independence as per the provisions of Section 149(6).

PERFORMANCE EVALUATION OF THE BOARD COMMITTEES AND INDEPENDENT DIRECTORS:

Pursuant to the provisions of the Companies Act, 2013 and Rules framed thereunder read with the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 formal annual evaluation is to be made by the Board of its own performance and that of its Committees and Individual Directors. The Board after taking into consideration the criteria of evaluation laid down by the Nomination and Remuneration Committee in its policy such as Board Composition, level of involvement, performance of duties, attendance etc. had evaluated its own performance, the performance of its committees and Independent Directors (excluding the Director being evaluated).

The performance evaluation of the Chairman and the Non-Independent Directors was carried out by the Independent Directors at their separate meeting. The Directors expressed their satisfaction with the evaluation process.

Independent Directors at their meeting held on 13/02/2026 inter alia, to discuss evaluation of Board, Committee(s) and Individual Directors.

POLICY ON DIRECTORS APPOINTMENT AND POLICY ON REMUNERATION:

Pursuant to the requirements of the Companies Act, 2013, the policy on appointment of Board Members and policy on remuneration of the Directors, KMPs and other employees is as attached as Annexure III to this report.

SECRETARIAL AUDIT REPORT:

M/s. Kinkhabwala & Associates, Practicing Company Secretaries, was reappointed as Secretarial Auditor of the Company to conduct secretarial audit for the five financial year till 2029-30 pursuant to the provisions of Section 204 of the Companies Act, 2013. The Annual Secretarial Compliance Report and Secretarial Audit Report submitted by them is attached as Annexure IV to this report.

CONTRACTS OR AGREEMENTS WITH RELATED PARTIES:

Pursuant to the provisions of the Companies Act, 2013 all the contracts and arrangements with related as details of the transactions are as mentioned in Annexure V.

DISCLOSURE UNDER RULE 5 OF THE COMPANIES (APPOINTMENT AND REMUNERATION OF MANAGERIAL PERSONNEL) RULES, 2014:

Details pertaining to remuneration and other details as required under Section 197(12) of the Companies Act, 2013 and the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 is attached as Annexure-VI to this report.

INTERNAL FINANCIAL CONTROL AND THEIR ADEQUACY:

The Company has adopted internal control system considering the nature of its business and the size and complexity of operations. The Board has adopted the policies and procedures for ensuring the orderly and efficient conduct of its business, including adherence to the Companys policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records and the timely preparation of reliable financial disclosures etc. The management is taking further steps to strengthen the internal control system.

RISK MANAGEMENT POLICY:

The Company has formulated the Risk Management Policy in order to safeguard the organization from various risks through timely actions. It is designed to mitigate the risk in order to minimize the impact of the risk on the Business. The Management is regularly reviewing the risk and is taking appropriate steps to mitigate the risk.

In the opinion of the Board there has been no identification of element of risk that may threaten the existence of the Company.

PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS UNDER SECTION 186 OF THE COMPANIES ACT, 2013:

The details of loan provided and investments made, if any are as mentioned in the notes to accounts. The Company has not provided any guarantee or security falling under purview of Section 186 of the Companies Act, 2013 during the financial year under review.

STATUTORY AUDITORS:

In terms of the provisions of section 139 of the Companies Act, 2013, the Company had appointed Jitendra Dave & Associates, Chartered Accountants, Ahmedabad (FRN: 153651W) due to causal vacancy and also proposed to appoint for the term of 5 years. In the Statutory Auditors Report on the financial statements of the Company for the financial year ended on 31^st March, 2026, there is no Qualified/Adverse Opinion from Statutory Auditor during the financial year under review. During the financial year under review, auditors of the company has not reported any fraud under subsection (12) of section 143 of the Companies Act, 2013.

DETAILS IN RESPECT OF FRAUDS REPORTED BY AUDITORS:

The Statutory Auditors of the Company have not reported any frauds to the Audit Committee or to the Board of Directors as prescribed under Section 143(12) of the Companies Act, 2013, including rules made thereunder.

INTERNAL AUDITOR

Bharat H shah and Co, Chartered Accountants, Ahmedabad has been appointed as Internal Auditors of the Company for the F.Y 2025-2026. Internal Auditors are appointed by the Board of Directors of the Company on a yearly basis, based on the recommendation of the Audit Committee. The Internal Auditor reports their findings on the Internal Audit of the Company, to the Audit Committee on a yearly basis. The scope of internal audit is approved by the Audit Committee.

MAINTENANCE OF COST RECORDS:

Company is not required to maintain cost records pursuant to section 148 (1) of the Companies Act, 2013.

VIGIL MECHANISM:

Pursuant to provisions of Section 177(9) of the Companies Act, 2013 and Rule 7 of the Companies (Meetings of Board and its Powers) Rules, 2014 read with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board of Directors had approved the Policy on Vigil Mechanism/ Whistle Blower Policy. Through this policy Directors, Employees or business associates may report the unethical behavior, malpractices, wrongful conduct, frauds, violations of the Companys code etc. to the Chairman of the Audit Committee.

COMPOSITION OF INTERNAL COMPLAINTS COMMITTEE UNDER THE SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION AND REDRESSAL) ACT, 2013:

The Company has complied with the provision relating to constitution of Internal Complaints Committee under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. Further, no case has been received under the said act during the year.

CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO:

The information pertaining to conservation of energy, technology absorption, Foreign exchange Earnings and outgo as required under Section 134 (3)(m) of the Companies Act, 2013 read with Rule 8(3) of the Companies (Accounts) Rules, 2014 is furnished in Annexure I which is attached to this report.

SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS:

The Company has not received any significant or material orders passed by any regulatory authority, court or tribunal which shall affect the going concern status of the Companys operations as on date of this report.

INDUSTRIAL RELATIONS:

The Company has maintained cordial relations with the employees of the Company throughout the year. The Directors wishes to place on record sincere appreciation for the services rendered by the employees of the Company during the year.

COMPLAINCE OF SECRETARIAL STANDARAD:

The Company has complied with the applicable secretarial standards.

CFO CERTIFICATE:

The CFO of the Company has given certification on the financial reporting and internal controls to the Board in terms of SEBI (Listing Obligations and disclosure Requirements) Regulations, 2015.

SUBSIDIARIES, JOINT VENTURE AND ASSOCIATE COMPANIES:

As on 31^st March, 2026, the Company has no subsidiary company. The Company did not have any Associate Companies or Joint Ventures at the end of this Financial Year. Statement in Form AOC-1 pursuant to the first proviso to Section 129 of the Act read with rule 5 of the Companies (Accounts) Rules, 2014 shall not be thus applicable in view of above explanation.

MATERNITY BENEFIT

The Company affirms that it has duly complied with all provisions of the Maternity Benefit Act, 1961, and has extended all statutory benefits to eligible women employees during the year.

PARTICULARS OF EMPLOYEES:

There are no employees in the Company drawing remuneration of more than Rs. 8.5 Lacs per month or 1.02 Crores per annum, as prescribed in Rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) Amendment Rules, 2016.

Moreover, the details of employees as on 31^st March 2026 are given herein below:

Sr. No. Types of Employees	Number
1. Male	117
2. Female	0
3. Transgender	0
Total	117

DISCLOSURE ON REVISION OF FINANCIAL STATEMENTS AND BOARDS REPORT:

During the year under review, there has been no instances of any revision in the Boards Report or the financial statement, hence disclosure under Section 131(1) of the Act is not applicable.

DISCLOSURE ON ONE-TIME SETTLEMENT WITH BANKS AND FINANCIAL INSTITUTIONS:

There are no instances of any One Time Settlement with any Bank, and therefore, details of difference between the 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, are not required to be given.

ACKNOWLEDGEMENT:

The Board is thankful to its bankers for their continued support and assistance, which has played important role in progress of the Company.

Your Directors places on records the contribution of employees of the Company at all levels and other business associates for their commitment, dedication and respective contribution to the Companys operations during the year under review.

BY ORDER OF THE BOARD	(Bharatkumar Vora)
FOR RAJESHWARI CANS LIMITED.	Chairman & Managing Director
Place: Ahmedabad	DIN:07933391
Date: September 2, 2026