Ravinder Heights Ltd Directors Report

Dear Members,

Your Board of Directors have pleasure in presenting the 07 th Annual Report of the Company on the business and operations of the Company together with Audited Standalone and Consolidated Financial Statements and Auditors Report thereon for the financial year ended March 31,2026.

Financial and Operational Highlights

(Rs. in Lakhs)

Particulars		Standalone		Consolidated
	2025-26	2024-25	2025-26	2024-25
Revenue from Operations	141.12	141.12	7,516.22	57.30
Other Income	9.45	8.39	639.40	663.40
Total Income	150.57	149.51	8,155.62	720.70
Profit/(Loss) before Interest, Tax, Depreciation & Amortisation (EBITDA)	9.56	16	6876.17	(104.46)
Profit/(Loss) before Exceptional Items and Tax	(72.94)	(71.68)	6,630.67	(332.59)
Profit/(Loss) before Tax (PBT)	(72.94)	( 71.68)	6,630.67	(332.59)
Profit/(Loss) after Tax (PAT)	(59.22)	( 38.29)	4,889.10	(253.74)
Total Comprehensive Income	(59.22)	( 38.29)	4,889.10	(253.74)

FINANCIAL PERFORMANCE -

Consolidated Financials -

During the year under review, your Companys Consolidated Total Revenue (including other income) stood at Rs. 8,155.62 Lakhs as compared to Rs. 720.70 Lakhs for the previous year; Profit before Tax stood at Rs. 6,630.67 Lakhs as compared to Loss of Rs. 332.59 Lakhs for the previous year.

Standalone Financials

During the year under review, your Companys Standalone Total Revenue (including other income) stood at Rs. 150.57 Lakhs as compared to Rs. 149.51 Lakhs for the previous year; Loss before tax incurred by the company stood at Rs. 72.94 Lakhs as compared to loss of Rs. 71.68 Lakhs for the previous year. -

Financial Statements

These standalone and consolidated financial statements of the Company have been prepared in accordance with the Indian Accounting Standards (hereinafter referred to as the Ind AS) as notified by Ministry of Corporate Affairs (MCA) under Section 133 of the Companies Act, 2013 (Act) read with the Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time and presentation requirements, relevant provisions of the Act and other accounting principles generally accepted in India. The Company is a Core Investment Company and is not required to get registration under section 45IA of the Reserve Bank of India Act, 1934. Accordingly, the Company has presented the financial statements in the format prescribed for a company whose financial statements are drawn up in compliance of the Companies (Indian Accounting Standards) Rules, 2015. i.e., Division II of Schedule III to the Companies Act, 2013 with necessary additional disclosures wherever required.

Dividend and Transfer to Reserves

During the year under review, the Board of Directors has not recommended any dividend on the equity shares. Accordingly, the Company has not transferred any amount to general reserves. The closing balance of the retained earnings of your Company for Financial Year 2025-26 on standalone basis after all appropriations and adjustments stood at Rs. (934.45) Lakhs.

Deposits

During the year under review, your Company neither accepted any deposits nor there were any amounts outstanding at the beginning of the year which were classified as Deposits in terms of Section 73 of the Companies Act, 2013 read with the Companies (Acceptance of Deposit) Rules, 2014 and hence, the requirement for furnishing of details of deposits which are not in compliance with the Chapter V of the Companies Act, 2013 is not applicable.

Particulars of Loans, Guarantees or Investments

Particulars of loans, guarantees, securities and investments have been disclosed in the notes to the Standalone Financial Statements.

Related Party Transaction

The Company has robust processes and procedures for identification and monitoring related party(ies) and related party ) transactions.

All contracts, arrangements and transactions entered into by the Company during the Financial Year under review with related P parties were on an arms length basis and in the ordinary course of business.

There were no materially significant related party transactions made by the Company with Promoters, Directors, Key Managerial Personnel or other designated persons, which could have potential conflict with the interest of the Company at large. The Companys major related party transactions are generally with its wholly owned subsidiary companies.

During the financial year, all the related party transactions were entered on an arms length basis and in the ordinary course of business. No Material Related Party Transactions were entered during the financial year by the Company. Accordingly, the disclosure of related party transactions, as required under Section 134(3) (h), Section 188 of the Companies Act, 2013 read with Rule 8(2) of the Companies (Accounts) Rules, 2014 in Form AOC-2 is not applicable to the Company for Financial Year 2025-26 and hence, does not form part of this Report.

All Related Party Transactions were placed before the Audit Committee for approval. Omnibus approval of the Audit Committee was reviewed for the transactions which were of a repetitive nature. The transactions entered into pursuant to the omnibus approval so granted were reviewed and statements giving details of all related party transactions were placed before the Audit Committee on a quarterly basis. The policy on Related Party Transactions as approved by the Board is uploaded on the Companys website at the link: https://ravinderheiahts.com/rvhl/docs/Policv-on-Related-Partv-Transactions.pdf

Your Directors draw attention of the Members to Note 28 to the standalone financial statement which sets out related party disclosures pursuant to Ind-AS and Schedule V of Listing Regulations.

Significant Events during the year under review

No significant event has been undergone during the year under review.

Share Capital

The issued, subscribed and paid-up Share Capital of the Company as on March 31, 2026 is Rs. 6,13,25,746 divided into 6,13,25,746 equity shares of Rs. 1/- each.

Further, the Company has not issued any equity shares with differential rights/sweat equity shares under Rule 4 and Rule 8 of Companies (Share Capital and Debentures Rules, 2014). Also, the Company has not offered shares under employee stock option scheme during the financial year.

Directors Responsibility Statement

Pursuant to the requirements under Section 134 (5) of the Act with respect to Directors Responsibility Statement, your Directors confirm that for the year ended 31 st March 2026:

a) in the preparation of the annual accounts, the applicable accounting standards have been followed along with proper explanation relating to material departures, if any;

b) they have selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the company as at March 31,2026 and of the loss of the company for the year ended on that date;

c) they have taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the company and for preventing and detecting fraud and other

> Irregularities;

d) they have prepared the annual financial statement for the Financial Year ended March 31,2026 on a going concern basis;

e) they have laid down proper internal financial controls to be followed by the company and such internal financial controls are adequate and are operating effectively; and

f) they have devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems are adequate and operate effectively.

Annual Return

The Annual Return for Financial Year 2025-26 as required under Section 92(3) of the Act read with the Companies (Management and ^Administration) Rules, 2014, is available at the Companys website and can be accessed at https://ravinderheights.com/rvhl/docs/Annual-Return-for-the-Financial-Year-ended-March-31.-2026-(Form-MGT-7).pdf

Directors and Key Managerial Personnel

a) Retirement by Rotation : In terms of the provisions of Section 152(6) of the Companies Act, 2013, Ms. Radhika Jain (DIN: 03592238), retires by rotation at this Annual General Meeting, and being eligible, offers herself for reappointment as a , Director. The resolution seeking members approval for her re-appointment form part of the AGM Notice. The Board of Directors of your Company has recommended her re-appointment.

b) Declaration by Independent Directors: The Independent Directors in their respective disclosures have confirmed that they are independent of the Management and not aware of any circumstances or situation, which exists or may be reasonably anticipated that could impair or impact their ability to discharge their duties. Based on the disclosures received from Independent Directors, the Board of Directors has confirmed that they fulfill conditions specified in Section 149(6) of the Act and Regulation 16(1)(b) and 25(8) of the SEBI Listing Regulations.

Further, the Board is of the opinion that the Independent Directors of the Company uphold the highest standards of integrity and possess the requisite expertise and experience required to fulfill their duties as Independent Directors.

c) Registration on Independent Directors Data Bank: Pursuant to the requirements issued by Ministry of Corporate Affairs (MCA) vide its notification dated October 22, 2019; the details of all the Independent Directors of the Company are registered in the databank of Indian Institute of Corporate Affairs (IICA). Requisite disclosures under Section 149(6) of the Act have also been received from the Independent Directors in this regard.

d) Confirmation by Directors regarding Directorship(s)/Committee Position(s): Based on the disclosures received, number of Directorship(s), Committee Membership(s), and Chairmanship of all the Directors are within respective limits prescribed under the Act and SEBI Listing Regulations. Further, none of the Executive Directors of the Company served as an Independent Director in any other listed company. Necessary disclosures regarding Committee positions in other public companies as on 31 st March 2026 have been made by the Directors and reported in the Corporate Governance Report which forms part of the Annual Report.

e) Change in Directors and Key Managerial Personnel:

S. No.	Name of Key Managerial Personnel	Designation	Appointment/ : Resignation/ Change in Designation
1.	Mr. Sunil Anand	Independent Director	Appointment w.e.f. 27 th May, 2025
2.	Ms. Renuka Uniyal	Company Secretary & Compliance Officer	Cessation w.e.f 8 th August, 2025
3.	Ms. Vertika	Company Secretary & Compliance Officer	Appointment w.e.f 11 111 August, 2025
4.	Mr. Namdeo Narayan Khamitkar	Independent Director	Re-appointment w.e.f 13 lh August, 2025
5.	Mr. Raghava Lakshmi Narasimhan	Independent Director	Re- appointment w.e.f. 13 th August , 2025
6.	Mr. Ajay Chadha	Independent Director	Reappointment w.e.f. 1 b 111 August, 2025
7.	Mr. Chander Mohan Mehra	Independent Director	Appointment w.e.f. 12 th November, 2025

Except above, there are no other changes in the Directors and Key Managerial Personnel (KMP) of the Company till the date of this report.

Nomination and Remuneration Policy

The Nomination and Remuneration Policy was devised in accordance with Section 178 of the Act read with SEBI Listing Regulations.

The Nomination and Remuneration Policy includes matters related to Directors appointment and remuneration including the criteria for determining qualifications, positive attributes, independence of a Director and other related matters. The Nomination and Remuneration Policy of the Company is aimed at inculcating a performance-driven culture. Through its comprehensive compensation program, the Company endeavors to attract, retain, develop and motivate a high-performance workforce. The said policy is available on the Companys website at https://ravinderheiahts.com/rvhl/docs/Nomination-and-Remuneration-Policv.pdf .

Annual Evaluation of the Board, its Committees and Individual Directors

The Board of Directors of our Company on the recommendation of Nomination and Remuneration Committee has devised a policy for performance evaluation of the Directors, Board and its Committees, which include criteria for performance evaluation. Pursuant to the provisions of the Act and Listing Regulations, the Board has carried out an annual performance evaluation of the Board collectively, the Directors individually as well as the evaluation of the working of the Committees of the Board. The Board performance was evaluated based on inputs received from all the Directors after considering the criteria such as Board Composition and structure, effectiveness of Board/Committee processes and information provided to the Board, etc. Pursuant to the Listing Regulations, performance evaluation of Independent Directors was done by the entire Board, excluding the Independent Director being evaluated.

The Independent Directors of the Board also reviewed the performance of the Non-Independent Directors and the Board, pursuant to Schedule IV of the Act and Regulation 25 of the SEBI Listing Regulations.

Disclosure related to Board and its Committees

Board Meetings

The Board of Directors met 4 (Four) times during the Financial Year ended 31 st March, 2026 in accordance with the provisions of the Companies Act, 2013 and rules made there under. Details of the composition of the Board, terms of reference, meetings held and attendance there at, are provided in the Corporate Governance Report, forming part of the Annual Report. Additionally, on November 12, 2025, a separate meeting of Independent Directors was held in compliance with the requirements of Schedule IV of the Companies Act, 2013 and as per the Regulation 25 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Nomination and Remuneration Committee

The Nomination and Remuneration Committee of Board of Directors of the Company has been duly constituted in accordance with the provisions of sub-section (1) of Section 178 of the Companies Act, 2013 and Regulation 19 of Securities Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015 consisting of 3 Directors who are Independent Directors.

RAVINE

HEIGH

The details of compositions, number of Meetings, functions and the remuneration policy formulated by this Committee are furnished in the Corporate Governance Report, forming part of this Annual Report.

Audit Committee

- The Audit Committee of Board of Directors of the Company has been duly constituted in accordance with Section 177 of the Companies Act, 2013 and Regulation 18 of Securities Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015 consisting of 3 Directors, 2/3rd of which are Independent Directors.

The details of compositions and number of Meetings of the Audit Committee are furnished in the Corporate Governance Report, forming part of this Annual Report.

During the Financial Year, all the recommendations made by the Audit Committee were accepted by the Board.

Stakeholder Relationship Committee

The Stakeholders Relationship Committee of the Company is constituted in line with the Regulation 20 of the Listing Regulations read with Section 178 of the Companies Act, 2013 consisting of 3 Directors, 1 /3 rd of which are Independent Directors.

The Stakeholders Relationship Committee was constituted to redress the shareholders grievances/complaints relating to transfer & transmission of shares, non-receipt of annual report, dividend, share certificate etc. and to provide the responses to the queries,

0 if any, raised by the investors.

The details of compositions and number of Meetings of the Stakeholder Relationship Committee are furnished in the Corporate Governance Report, forming part of this Annual Report.

Corporate Governance Report

The Company is committed to sound corporate governance practices as well as compliance with all applicable laws and regulations. The Board believes that adopting the highest level of ethical principles would ensure that RVHL continues to be the leading Company in the real estate sector. The Corporate Governance Report, as stipulated under Regulation 17 to 27 and Clause (b) to (i) and (t) of Regulation 46(2) and Paragraph C, D and E of Schedule V of the SEBI Listing Regulations, forms part of the Annual Report.

A certificate from M/s RAA & Associates LLP, Company Secretaries in Practice, confirming compliance of conditions of Corporate f Governance as stipulated under Para E of Schedule V of the Listing Regulations is annexed to the Corporate Governance Report.

Management Discussion and Analysis Report

The Management Discussion and Analysis Report, as required under Regulation 34 read with Schedule V of the SEBI Listing Regulations has been separately furnished in the Annual Report and forms part of the Annual Report.

Risk Management Policy

The Company has a defined Risk Management Policy applicable to the business of the company. This helps in identifying, assessing and mitigating the risk that could impact the Companys performance and achievement of its business objectives. The risks are viewed on an ongoing basis by respective department heads and functional heads across the organization.

Risk management forms an integral part of the management policies and is an ongoing process, integrated deeply into everyday operations. The development and implementation of the Risk Management Policy has been covered in the Management Discussion and Analysis Report, which forms part of the Annual Report.

Internal Financial Controls

The Company has a robust and well embedded system of internal financial controls. This ensures that all assets are safeguarded and protected against loss from unauthorized use or disposition and all transactions are authorised, recorded and reported

correctly. An extensive risk-based programme of internal audit and management reviews provides assurance on the effectiveness of internal financial controls, which are continuously monitored through management reviews, self-assessment, and functional experts as also by the Statutory / Internal Auditors during the course of their audits .

The internal control system ensures compliance with all applicable laws and regulations and facilitates optimum utilization of - available resources and protects the interests of all stakeholders.

The internal audit plan is also aligned to the business objectives of the Company, which is reviewed and approved by the Audit Committee. Further, the Audit Committee monitors the adequacy and effectiveness of your Companys internal control framework. Significant audit observations are followed-up and the actions taken are reported to the Audit Committee.

The internal control system is commensurate with the nature, size and complexities of operations of your Company.

^ Particulars of Employees and Related Disclosures

During the year under review, the remuneration paid to Mrs. Sunanda Jain, Chairperson cum Managing Director is Rs. 2.30 Lakhs per month. Further, there were no employees in the Company who:

i) if employed throughout the financial year, was in receipt of remuneration for that year which, in the aggregate, more than or equals to one crore and two lakh rupees;

ii) if employed for a part of the financial year, was in receipt of remuneration for any part of that year, at a rate which, in the 0 aggregate, more than equals eight lakh and fifty thousand rupees per month;

iii) if employed throughout the financial year or part thereof, was in receipt of remuneration in that year which, in the aggregate at a rate which, in aggregate, is in excess of that drawn by the managing director or whole-time director or manager and holds by himself/herself or along with his spouse and dependent children, more than or equals to two percent of the equity shares of the company.

Accordingly, disclosures pertaining to remuneration and other details as required under Section 197(12) of the Act read with Rule 5(2) and 5(3) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 are not applicable on the Company.

Disclosures pertaining to remuneration and other details as required under Section 197(12) of the Act read with Rule 5(1) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 (Managerial Personnel Rules) are provided in Annexure-A hereto and the same forms part of this Report. 0

Subsidiaries, Joint Ventures, Associate Companies and Consolidated Financial Statements

As on 31 st March 2026, the Company has One (1) Wholly Owned Subsidiary Company i.e. Radhika Heights Limited (RHL) and Five (5) Step-down Wholly Owned Subsidiaries (WOS) i.e. Nirmala Buildwell Private Limited, Nirmala Organic Farms & Resorts Private Limited, Cabana Construction Private Limited, Radicura Infra Limited and Sunanda Infra Limited.

Pursuant to the provisions of Section 129(3) of the Act and SEBI Listing Regulations, the Consolidated Financial Statements of the Company were prepared in accordance with the applicable Ind AS and form part of the Annual Report. A statement containing the salient features of the financial statements of the Subsidiaries, Joint Ventures and Associates of the Company in Form AOC-1 , as required under the Companies (Accounts) Rules, 2014, as amended, also form part of the Notes to the financial statements.

In accordance with the provisions of Section 136 of the Companies Act, 2013 and read with Regulation 46 of SEBI Listing Regulations, Audited Financial Statements of the Company, including Consolidated Financial Statements, other documents required to be attached thereto and Audited Financial Statements of each of the Subsidiaries, are available on the website of the Company and may be accessed at https://ravinderheiahts.com/rvhl/investor-zone/ .

RHL along with its Wholly owned subsidiaries i.e. Radicura Infra Limited, Cabana Construction Private Limited, Nirmala Buildwell Private Limited, Sunanda Infra Limited (Step-down WOS of the Company) which are also engaged in real estate business currently owns 105.62 approx. acres of land at village Harsaru Sector 89A, Pataudi Road, Gurugram, Haryana. They had received the License(s) from Directorate of Town and Country Planning, Haryana on 17.09.2021 for 12.3812 Acres of land and 08.10.2021 for 39.43125 Acres of Land situated in the village Harsaru, Sector 89A, Pataudi Road, Gurugram, Haryana for setting up an Affordable

Plotted Colony under Deen Dayal Jan Awas Yojna (DDJAY) Scheme.

Thereafter, during the Financial Year 2025-26, Radhika Heights Limited (WOS of the Company) along with its wholly owned subsidiaries i.e. Nirmala Buildwell Private Limited, Radicura Infra Limited, Cabana Construction Private Limited, Sunanda Infra Limited with Bestech India Private Limited has launched an affordable Residential Plotted Colony under DDJAY over an area

# measuring 39.43125 acres in the revenue estate of village Harsaru, Sector- 89A District Gurugram, Haryana in the name of Bestech City 2 - a Joint development of Bestech and Ravinder Heights Limited Group .

Material unlisted Subsidiary (ies)

The Company has formulated a policy for determining Material Subsidiaries which may be accessed on the Companys website at: https://ravinderheights.com/rvhl/docs/Policv-for-Determining-Material-Subsidiaries.pdf.

^ As on March 31, 2026 Radhika Heights Limited & Nirmala Buildwell Private Limited are the material subsidiary of the Company pursuant to Securities Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015.

Auditors and Their Reports:

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

a) Statutory Auditors Appointment: The members of the Company at the 06 th Annual General Meeting held on September 27,

# 2025 reappointed M/s Dewan P.N. Chopra & Co., Chartered Accountants (Firm Registration No. 000472N) as the

Statutory Auditors of the Company to hold office for the second term of 5 consecutive years i.e. from the conclusion of the 06 th Annual General Meeting till the conclusion of the 11 th Annual General Meeting to be held in the year 2030.

b) Statutory Audit report for the year ended March 31, 2026: The Auditors Report does not contain any qualification, reservation, adverse remark or disclaimer of opinion. The Notes to the Financial Statements (including the Consolidated Financial Statements) referred to in the Auditors Report are self-explanatory and do not call for any further comments.

c) Secretarial Auditor Appointment: The members of the Company at the 06 th Annual General Meeting held on September 27, #

2025 appointed M/s RAA & Associates LLP, a peer reviewed Practicing Company Secretary firm as the Secretarial Auditor

of the Company for 5 consecutive years i.e. from F.Y. 2025-26 till F.Y. 2029-30.

d) Secretarial Audit Report for the year ended March 31, 2026: As required under the provisions of Section 204 of the

Companies Act, 2013 and pursuant to Regulation 24A of Listing Regulations, the reports in respect of the Secretarial Audit for Financial Year ended 31 st March 2026 carried out by M/s RAA & Associates LLP, is annexed in the Annual Report as Annexure-B.

The Secretarial Audit and Secretarial Compliance Report(s) do not contain any qualification, reservation, adverse remark or disclaimer, if any, and the report is self-explanatory. Further, as per the applicable provisions of the SEBI Listing Regulations, the Secretarial Compliance Report was filed with the stock exchanges, within the stipulated timeframe.

Radhika Heights Limited & Nirmala Buildwell Private Limited, material subsidiaries of the Company for Financial Year 2025-26 have also undergone Secretarial Audit as per Section 204 of the Act and Regulation 24A of the SEBI Listing Regulations. The said reports were self-explanatory and does not contain any qualification, reservation, adverse remark or disclaimer annexed in the Annual Report as Annexure-C and Annexure-D respectively.

e) Cost Records and Cost Audit: The provisions of Section 148 (1) of the Act is not applicable on the Company for the financial year ended March 31, 2026 and therefore the company has not maintained any cost account and records in respect of the same.

Reporting of Fraud by Auditors -

During the year under review, the Statutory Auditors and Secretarial Auditor have not reported any instance of fraud in respect of the Company, by its officers or employees under Section 143(12) of the Act.

HEIGHTS

Significant and Material Order, if any, passed by the regulator or courts or tribunals

Except as disclosed elsewhere in the report, no significant and material orders have been passed during the Financial Year 2025-26 by the regulators or courts or tribunals affecting the going concern status and Companys operations in the future.

# Material changes and commitments if any, affecting the financial position of the Company

Except as disclosed elsewhere in the report, no material changes and commitments which could affect the Companys financial position have occurred between the end of the financial year of the company and the date of this Report.

Compliance with Secretarial Standards

The Company has complied with the provisions of Secretarial Standard-1 (Secretarial Standard on meetings of Board of Directors)

£ and Secretarial Standard-2 (Secretarial Standard on General Meetings) issued by the Institute of Company Secretaries of India.

Conservation of Energy, Technology Absorption & Foreign Exchange earnings and outgo

The particulars as required to be disclosed in terms of Section 134 (3) (m) of the Act, read with Rule 8(3) of the Companies (Accounts) Rules, 2014 forming part of this Report are as follows:

a) Conservation of Energy: The Company is making all efforts to conserve energy by monitoring energy costs and periodically

# reviewing the consumption of energy. It also takes appropriate steps to reduce the consumption through efficiency in usage and timely maintenance/installation/up gradation of energy saving devices.

b) Foreign Exchange Earnings and Outgo: There were no foreign exchange earnings and outgoes during the period under review.

c) Technology Absorption: The Company uses latest technology and equipment in its business. Further the Company is not engaged in any manufacturing activity.

Though the Company has not spent any amount during the year towards research and developmental activities, it has been active in harnessing and tapping the latest and best technology in the industry.

Whistle Blower Policy/Vigil Mechanism

The Company has established the necessary vigil mechanism for Directors and employees in compliance with Section 177(9) of the Act read with Regulation 22 of SEBI Listing Regulations, to report their genuine concerns or grievances regarding any unethical behavior at the workplace. The Companys Whistle Blower Policy is available on the website of the Company at https://ravinderheights.com/rvhl/docs/Vigil-Mechanism-Policv.pdf

Corporate Social Responsibility

As per Section 135 of Companies Act, 2013, companies are required to undertake CSR activities if they meet certain financial criteria i.e. net worth of Rs. 500 Crores or more, turnover of Rs. 1000 crores or more, or a net profit (as defined under section 198 of the Companies Act, 2013) of Rs. 5 Crores or more during immediately preceding financial year.

Our Companys financial metrics, including turnover and net profit, fall below the prescribed threshold limits specified by law.

Given our financial standing, we are exempt from the mandatory compliance of CSR provisions.

Policy for Prevention, Prohibition and Redressal of Sexual Harassment of Women at Workplace

The Company continues to follow a robust sexual harassment policy on Prevention, Prohibition and Redressal of Sexual i Harassment of Women at Workplace (POSH) in accordance with The Sexual Harassment of Women at Workplace (Prevention, Prohibition & Redressal) Act, 2013 and Rules made thereunder. The Company has set-up an Internal Complaints Committee (ICC) for redressal of complaints relating to sexual harassment.

RAVINDER

HEIGHTS

The Company is strongly opposed to sexual harassment and employees are made aware about the consequences of such acts and about the constitution of ICC.

During the financial year 2025-26, neither any complaint was reported, nor was any complaint pending for disposal as mentioned in below table:

No. of complaints of sexual harassment received during the financial year	Nil
No. of complaints of sexual harassment disposed-off during the financial year	Nil
No. of complaints pending at end of the financial year	Nil
No. of complaints of sexual harassment pending for more than ninety days	Nil

Statement on compliance with Maternity Benefit Act, 1961

The Company is in compliance with the provisions of the Maternity Benefit Act, 1961 as amended from time to time and the rules made thereunder.

During the period under review, there are no female employees currently on maternity leave or who have availed maternity benefits within the reporting period.

Insider Trading Code

The RVHL Code of Conduct for Prevention of Insider Trading (RVHL Code) is in compliance with the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015, (SEBI PIT Regulations) as amended from time to time. RVHL code of conduct for Insider Trading is available on the Companys website at https://ravinderheights.com/rvhl/docs/Code-of-Conduct- for-Prevention-of-Insider-Tradina.pdf

The Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information including a policy for determination of legitimate purposes is also in line with the SEBI PIT Regulations.

Further, the Company has put in place an adequate and effective system of internal controls including maintenance of a Structured Digital Database to ensure compliance with the requirements of the SEBI PIT Regulations to prevent insider trading.

Statement on compliance of code of conduct

The Company has adopted the Code of Conduct (Code) and ethics for Directors, Senior Management and employees. The Code has been circulated to all the Members of the Board, senior management, employees and the same has been put on the Companys website at web link: https://ravinderheights.com/rvhl/docs/Code-of-Conduct.pdf .

The Board Members, Senior Management and employees have affirmed their compliance with the code and a declaration signed by the Chairperson cum Managing Director of the Company and forms a part of Corporate Governance Report.

Other Information

During the year under review;

a. There has been no change in the nature of business of the Company;

b. there has been no material changes and commitments, affecting the financial position, which have occurred between the end

of the financial year to which the financial statements relate and the date of the report; -

c. there has been no issue of equity shares with differential rights as to dividend, voting or otherwise;

d. There was no instance of one-time settlement with any Bank or Financial Institution; -

e. there has been no issue of shares (including sweat equity shares) to employees of the Company under any scheme;

f. The equity shares of the Company have not been suspended from trading by the SEBI and/ or Stock Exchanges.

g. There were not any applications made, or the case was pending under the Insolvency and Bankruptcy Code, 2016.

Acknowledgement

The Board of Directors wishes to place on record their sincere appreciation to all the employees for their dedication and commitment. Their hard work and unstinted efforts enabled the Company to sustain its performance and its sectoral leadership.

- The Board of Directors would also like to express their sincere appreciation for assistance and co-operation received from stakeholders, including Vendors, Banks, and other authorities and business associates, who continued to extend their valuable support during the year under review and to the esteemed investors for showing their confidence and faith in the management of the Company. It will be the Companys endeavor to nurture these relationships in strengthening business sustainability.

For and on behalf of the Board of Directors

Date: August 07, 2026	Sunanda Jain
Place: New Delhi	Chairperson & Managing Director DIN:03592692