Reetech International Ltd Directors Report

(For the Financial year ended on 31st March 2026) To, The Members REETECH INTERNATIONAL LIMITED (Formerly known as Reetech International Cargo and Courier Limited)

The Board of Directors are pleased to present the 18^th Annual Report on the business and operations of your Company,

"Reetech International Limited" together with the Audited Financial Statements for the financial year ended 31^st March, 2026 and on the state of affairs of the Company. In line with the requirements of the Companies Act, 2013 and the rules framed thereunder and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this report covers the financial results and other developments during April 01, 2025 to March 31, 2026.

FINANCIAL RESULTS:

The Companys Financial Performance on standalone and consolidated basis for the financial year ended on 31^st March, 2026 under review along with previous years figures are given hereunder:

	Standalone (Rs. in Lacs)		Consolidated (Rs. In Lacs)
Particulars	2025-26	2024-25	2025-26	2024-25
Net Sales	-	1192.61	-	1192.61
Other Income	188.82	137.61	188.82	137.61
Total Income	188.82	1330.23	188.82	1330.23
Less-Total expenses	172.24	1357.13	172.24	1357.13
Profit before exceptional item	16.58	(26.90)	16.58	(26.90)
Less: CSR Provision	-	-	-	-
Profit before taxation	16.58	(26.90)	16.58	(26.90)
Share of profits from Associate company	-	-	21.66	(408.15)
Profit Before tax after considering Profit from	-	-	38.24	(435.05)
Associates Company
Less- Tax Expenses	11.98	-	11.98	-
Deferred tax	(14.73)	(1.53)	(14.73)	(1.53))
Profit after Taxation	19.33	(25.37)	40.99	(433.51)

EPS (In Rs.)

PARTICULARS	Standalone		Consolidated
Basic Earnings per Share	0.46	(0.60)	0.97	(10.26)
Diluted Earnings per Share	0.46	(0.60)	0.97	(10.26)

PERFORMANCE OF THE COMPANY:

During the financial year under review, the Company continued its efforts towards strengthening its financial position and exploring opportunities for sustainable growth. The Companys financial performance during the year ended 31st March, 2026 was impacted due to non-generation of revenue from operations. The Company recorded total income of 188.82 lakhs during the financial year under review as against 1,330.23 lakhs in the previous financial year ended 31st March, 2025. The decline in total income was mainly due to absence of revenue from operations during the year.

The Company reported a profit before tax of 16.58 lakhs during the financial year ended 31st March, 2026 as compared to a loss before tax of 26.90 lakhs in the previous financial year. After considering tax adjustments, the Company reported a profit after tax of 19.33 lakhs for FY 2025-26 as against a loss after tax of 25.37 lakhs during FY 2024-25. The Companys financial position remained stable during the year under review. The net worth of the Company increased to 1,505.16 lakhs as on 31st March, 2026 from 1,485.83 lakhs as on 31st March, 2025.

On a consolidated basis, the Company reported a profit before tax of 16.58 lakhs for FY 2025-26 as compared to a loss before tax of 26.90 lakhs in FY 2024-25. After considering tax expenses, the consolidated profit for the year before share of profit/(loss) from associate stood at 19.33 lakhs. Further, the Company recognised its share of profit of 21.66 lakhs from its associate company, M. Ahuja Projects India Private Limited, resulting in a consolidated profit of 40.99 lakhs for FY 2025-26, as against a consolidated loss of 433.51 lakhs in FY 2024-25.

During the year under review, the Company has taken steps towards diversification of its business activitiesThe Company intends to explore opportunities in Land trading segment and evaluate suitable transactions in the future. Since the said object was introduced towards the end of the financial year, no material revenue contribution has been recorded from this activity during FY 2025-26. The Management believes that this diversification may provide additional avenues for growth and value creation for stakeholders.

TRANSFER TO RESERVES:

The appropriations to General Reserve for the Financial Year ended March 31, 2026 as per the financial statements are:

Particulars	Standalone (in Rs Lacs)	Consolidated (in Rs. Lacs)
Balance of Reserve at the beginning of the year	244.75	(69.52)
Add: Net profit for the year	19.33	40.99
Less: Bonus Issued	-	-
Balance of Reserve at the end of the year	264.08	(28.53)

DISCLOSURES OF AMOUNTS, IF ANY, TRANSFER TO ANY RESERVES

During the financial year under review, no amount was transferred to the General Reserve. The profit for the year has been retained in the Surplus in the Statement of Profit and Loss.

DIVIDEND:

The company regrets its inability to distribute any dividend to its shareholders as company has not attaining certain amount of profit as much as required .Thus provisions of section 125(2) of the companies Act, 2013 do not apply.

SHARE CAPITAL:

Your Company did not undertake any change in its Authorized Share Capital or Paid-up Share Capital as at 31st March, 2026, the Authorized Share Capital of the Company stood at 15,00,00,000/- (Rupees Fifteen Crores only) divided into

1,50,00,000 (One Crore Fifty Lakh) Equity Shares of 10/- each.

The Paid-up Share Capital of the Company as at 31st March, 2026 stood at 4,22,71,000/- (Rupees Four Crores Twenty-Two Lakhs Seventy-One Thousand only) comprising 42,27,100 (Forty-Two Lakhs Twenty-Seven Thousand One Hundred) Equity Shares of 10/- each, fully paid-up.

There was no change in the issued, subscribed and paid-up share capital during the financial year 2025-26.

DEPOSITS FROM PUBLIC:

Your Company has not accepted any Deposits under the applicable provisions of Companies Act, 2013 and is therefore not required to give any disclosure regarding the same.

CHANGE IN THE NAME OF THE COMPANY

The company has changed its name from Reetech International Cargo and Courier Limited to Reetech International Limited pursuant to the approval accorded by the Members at the General Meeting held on 28th March, 2025 and the issuance of the fresh Certificate of Incorporation by the Registrar of Companies dated 25th April, 2025. The change in name was duly given effect to in the records of the Company from 25th April, 2025.

CHANGES IN THE NATURE OF BUSINESS:

During the financial year 2025 26, the Company commenced a new line of business involving the purchase and sale/trading of agricultural land, in addition to its existing business activities, pursuant to the approval of the Board of Directors. The Company continues to carry on its existing business activities.

The Company intends to further diversify and expand its activities into the real estate and allied infrastructure sectors. Accordingly, the Company has proposed alteration of the Object Clause of its Memorandum of Association to include additional objects relating to real estate and land trading, acquisition, development, construction, sale, lease and management of land and other immovable properties, as well as development and operation of logistics parks, warehousing facilities, industrial parks, commercial and allied infrastructure and related projects, subject to applicable laws and regulatory approvals.

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:

The Following material changes and commitments have occurred between the end of the financial year to which these financial statements relate and the date of the report and their impact on financial position of the company are as follows:

1. The Company has paid off its Axis Bank Car Loan Account of Rs. 2,10,00,000/- for which NOC has been duly received dated January 06, 2026. Accordingly, there was no outstanding liability in respect of the said loan facility as at 31st March, 2026.

2. During the financial year under review, pursuant to the recommendation of the Nomination and Remuneration Committee and approval of the Board of Directors, the salary of Mrs. Shruti Sharma, Company Secretary and Compliance Officer, was revised from 30,000/- per month to 35,000/- per month, with effect from 1st April,

2025. The revised remuneration was approved in accordance with the applicable provisions of the Companies Act, 2013.

3. The members of the Company in pursuance to section 188 of the Companies Act, 2013 has passed Ordinary resolution in the 17^th AGM held Friday on 26th September,2025 regarding approval of material related party transactions with Mr. Mahendra Ahuja, Mrs. Roma Ahuja, M. Ahuja Project India Private Limited and AIM Infrastructure for availing/rendering of services.

DIRECTORS & KEY MANAGERIAL PERSONNEL:

The Company has a right mix of Board of Directors. The Structure and Composition of Board has optimum number of executive and non-executive directors and key Managerial Personnels to have good governance and to carry out the

Board Functions efficiently and effectively.

The Detailed below is the Composition of Board of Directors & KMP as on 31/03/2026:

Name of Director	DIN	Designation	Date of original Appointment	Term of Details of Meeting in Appointm which reappointed/ ent Change in designation
Shri Mahendra Ahuja	00247075	Managing Director	18/12/2008	5 years Appointed as Chairman & MD in Extra-Ordinary General Meeting held on 18/06/2022.
Smt. Roma Ahuja	00247153	Whole-time Executive director	18/12/2008	- Change in Designation from non-executive director to Executive Director in Board meeting dated 11/06/2022.
Shri Vijay Kumar Khilnani	09308716	Non-Executive Director	07/09/2021	- Change in Designation from executive director to Non-Executive Director in Board meeting dated 11/06/2022.
Shri Manish kumar	09614422	Independent director	18/06/2022	5 years Extra-Ordinary General Meeting held dated 18/06/2022.
Shri Mukesh Chandwani	09616819	Independent Director	18/06/2022	5 years Extra-Ordinary General Meeting held dated 18/06/2022.
Shri Shakti Sinha	BNSP4790R	Chief Financial Officer	11/06/2022	- Board meeting dated 11/06/2022.
Smt. Shruti Sharma	CHYPS4341B	Company Secretary	26/08/2023	- Board meeting dated 26/08/2023.

In view of Section 152(6) of the Companies Act, 2013 and the rules made there under, not less than two-thirds of the total number of directors of public company shall be liable to retire by rotation out of which one-third shall accordingly retire at every ensuing annual general meeting and being eligible can offer themselves for re-appointment at every annual general meeting.

Consequently, Mrs. Roma Ahuja, director of the company will retire by rotation at the ensuing annual general meeting and being eligible offer herself for re-appointment in accordance with the provisions of the companys act. Directors declare that no directors are disqualified from being appointed as Director of the Company under Section 164 of the Companies Act, 2013.

COMMITTEE OF BOARDS:

The Board of Directors functions through the following four committees of the Company. All the Committees of the Board are constituted on July 15^th, 2022.

Name of Committee	Chairman	Members	Nature Of Directorship
Audit Committee	Mr. Manish Kumar	Mr. Manish Kumar	Independent Director
		Mr. Mukesh Chandwani	Independent Director
		Mrs. Roma Ahuja	Executive Director
Nomination & Remuneration Committee	Mr. Manish Kumar	Mr. Manish Kumar	Independent Director
		Mr. Mukesh Chandwani	Independent Director
		Mr. Vijay Kumar Khilnani	Non-Executive Director
Corporate Social Responsibility	Mr. Mahendra Ahuja	Mr. Mahendra Ahuja	Managing Director
		Mr. Manish Kumar	Independent Director
		Mrs. Roma Ahuja	Executive Director
Stakeholder Relationship Committee	Mr. Manish Kumar	Mr. Manish Kumar	Independent Director
		Mr. Mukesh Chandwani	Independent Director
		Mrs. Roma Ahuja	Executive Director

BOARD EVALUATION:

The Board of Directors has carried out an annual evaluation of its own performance, board committees and individual directors pursuant to the provisions of the Companies Act, 2013. The performance of the Board was evaluated by the board after seeking inputs from all the directors on the basis of the criteria such as the board composition and structure, effectiveness of board process, information and functioning etc.

The Board was of the view that the performance of the Board as a whole was adequate and fulfilled the parameters stipulated in the evaluation framework in its pro-growth activity. The Board also ensured that the Committee functioned adequately and independently in terms of the requirements of the Companies Act, 2013. Further, the individual directors fulfilled their applicable responsibilities and duties laid down by the Companies Act, 2013 and at the same time contributed with their valuable knowledge, experience and expertise.

DECLARATION OF INDEPENDENCEBY INDEPENDENT DIRECTORS:

Pursuant to section 134(3)(d) of the act, your company confirm having received necessary declarations from all the independent directors under section 149(7) of the companies act, 2013 declaring that they meet the criteria of independence laid down under section 149(6) of the companies act, 2013.

BOARD & COMMITTEE MEETINGS:

During the financial year under review 4(four) Board meetings, 4 (four) Audit Committee meetings, 2 (Two) Nomination & Remuneration Committee meetings & 2 (Two) Stakeholder Relationship Committee meetings were held:

Meeting /sr/.no.	Date of meeting	No. of directors entitled to present	No. of directors present	Attendence in %
BM/2025-26/01	27/05/2025	5	5	100%
BM/2025-26/02	25/08/2025	5	4	80%
BM/2025-26/03	13/11/2025	5	5	100%
BM/2025-26/04	04/02/2026	5	5	100%
ACM-01/2025-26	27/05/2025	3	3	100%
ACM-02/2025-26	25/08/2025	3	3	100%
ACM-03/2025-26	13/11/2025	3	3	100%
ACM-04/2025-26	04/02/2026	3	3	100%
NRC-01/2025-26	15/04/2025	3	3	100%
NRC-02/2025-26	13/11/2025	3	3	100%
STKRC-01/2025-26	25/08/2025	3	3	100%
STKRC-02/2025-26	04/02/2026	3	3	100%

The intervening gap between the Board meetings was within the period prescribed under the Companies Act, 2013 i.e., not more than 120 days from the previous meeting. The Committee meetings are held as per governing provisions of the Companies Act, 2013 & the various policies adopted by the company.

DIRECTORS ATTENDANCE RECORD: GENERAL BODY MEETING ( ANNUAL GENERAL MEETING & EXTRA ORDINARY GENERAL MEETING)

The last Annual General Meeting (17^th AGM) for the financial year ended March 31, 2025 was held on 26th September, 2025.The attendance record of the Directors at the Board Meetings during the year ended on March 31, 2025, and at the last Annual General Meeting is as under:

Name of Director	No. of Board meetings attended during the year	Whether attended last Annual General Meeting
Mr. Mahendra Ahuja	4 out of 4	Yes
Mrs. Roma Ahuja	4 out of 4	Yes
Mr. Manish Kumar	3 out of 4	Yes
Mr. Mukesh Chandwani	4 out of 4	Yes
Mr. Vijay Kumar Khilnani	4out of 4	Yes

SEPARATE MEETING OF INDEPENDENT DIRECTORS:

Pursuant to code for Independent Directors as per schedule IV read with section 149(8) of the companies Act, 2013 and the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 a separate meeting of Independent Directors of the company was held on February 20^th, 2026, without the attendance of Non-Independent Director and Members of management to review the performance of non-Independent Directors (including the Chairman) and the Board as a whole. All the Independent Directors were present at the said meeting. The independent directors also reviewed the quality, quantity and timeliness of flow of information between the Management and the Board and its Committees which is necessary for the Board to effectively and reasonably perform and discharge their duties.

Independent Directors have confirmed that they are not aware of any circumstance or situation which exists or may be reasonably anticipated that could impair or impact their ability to discharge their duties.

CORPORATE GOVERNANCE:

Pursuant to the provisions of regulation 15(2) of SEBI (LODR) Regulations, 2015, the Compliance with the Corporate Governance Report provision as specified in Regulation 27 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, is not applicable to our company as we been entity listed on SME Exchange of Bombay Stock Exchange of India Limited.

ANNUAL RETURN:

In terms of section 92(3) of the companies act, 2013 and rule 12 of the companies (management and administration) rules, 2014, the annual return of the company is available on the website of the company www.reetechinternational.com

PREVENTION OF INSIDER TRADING CODE:

The Company has adopted a Code of Conduct for Prevention of Insider Trading dated July 15, 2022, with a view to regulate trading in securities by the Directors and designated employees of the Company. The Board of Directors and the designated employees are responsible for implementation of the Code and have confirmed compliance with the Code.

INFORMATION PURSUANT TO RULE 5 (2) OF COMPANIES (APPOINTMENT & REMUNERATION OF MANAGERIAL PERSONNEL) RULES, 2014& PARTICULARS OF EMPLOYEES:

The Company has not appointed any employee(s) in receipt of remuneration exceeding the limits specified under Rule 5 (2) of Companies (Appointment & Remuneration of Managerial Personnel) Rules, 2014. The disclosure pursuant to this is enclosed in Annexure I of this report.

CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO (IF APPLICABLE):

The information on conservation of energy and technology absorption under section 134(3)(m), of the Companies Act, 2013 read with Companies (Accounts) Rules, 2014 is not required to be given for the business segment in which your Company operates as the Company did not have any foreign exchange earnings or outgo during the financial year under review.

SECRETARIAL AUDITOR:

Pursuant to the provisions of Regulation 24A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,

2015 ("Listing Regulations"), read with Section 204 Companies Act, 2013 and the Companies (Appointment and

Remuneration of Managerial Personnel) Rules, 2014,

The Company is required to undertake Secretarial Audit for itself. Further, in terms of the Listing Regulations, the Company is also required to submit an Annual Secretarial Compliance Report, duly signed by a Practicing Company Secretary or the Secretarial Auditor, as prescribed by the Securities and Exchange Board of India ("SEBI").In compliance with the above requirements and based on the recommendation of the Audit Committee, the Board of Directors at its meeting approved and recommended to the Members the re- appointment M/s Nitin Agrawal & Co., Practicing Company Secretaries, Raipur (C.G.) having (Membership No. 9684 & COP No. 11931,), (Peer reviewed certificate no. 2989/2023) a peer-reviewed firm, as the Secretarial Auditors of the Company for a term of five (5) consecutive years commencing from April 1, 2025 up to March 31, 2030.

The approval of the Members for such appointment was obtained at the 17th Annual General Meeting held on September 26th, 2025.

The Secretarial Audit Reports do not contain any observations, reservations, qualifications, adverse remarks, or disclaimers.

The Secretarial Audit Report for the financial year 2025 26 is annexed herewith as Annexure II and forms an integral part of this Report.

INTERNAL AUDITORS:

Pursuant to provision of Section 138 of the Companies Act, 2013 Rule 13 of The Companies (Accounts) Rules, 2014, the Company has Re-appointed M/s P S N V & Associates LLP, Chartered Accountant, Raipur, (C.G.) having (FRN: C400305) as the Internal Auditor of the Company for F.Y. 2025-26 to undertake Internal Audit.

DIRECTORS RESPONSIBILITY STATEMENT:

Pursuant to Section 134 (3) (c) read with Section 134 (5) of the Companies Act, 2013, your Directors state that:

a) In the preparation of the annual accounts, the applicable accounting standards have been followed with proper explanation relating to material departures, if any; b) They have, in the selection of the accounting policies, consulted the Statutory Auditors and have applied them consistently and made judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Company as at 31^st March, 2026 and of its profit and Loss for the year ended on that date;

c) They have taken proper and sufficient care to the best of their knowledge and ability for the maintenance of adequate accounting records in accordance with the provisions of the Companies Act, 2013 for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities; and

d) They have prepared the annual accounts for the year ended 31^st March, 2026 on a ‘going concern basis; and

e) They have laid down internal financial Control to be followed by the company and that such internal financial control was adequate and operating effectively.

f) They have devised proper internal financial Control systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate and operating effectively.

AUDITORS REPORT ON STANALONE & CONSOLIDATED FINANCIAL STATEMENTS:

The Independent Auditors Report on Standalone and Consolidated Financial statements of the company along with the Annexure as issued by the Auditors are appended in this Annual Report, wherein the Auditors have not made any qualification/ adverse remarks based on the auditing.

STATUTORY AUDITORS:

Pursuant to provisions of Section 139 and rules made thereunder, M/s. Jay Gupta & Associates, Chartered Accountants, Kolkata, having (Firm Registration No. 329001E) is appointed as the Statutory Auditors of the Company on 14^th Annual General Meeting held dated August 30, 2022 to hold office for a term of five year from the conclusion of 14th Annual General Meeting to the conclusion of 19^th Annual General meeting of the Company to be held in the year 2027.

MAINTENANCE OF COST RECORDS AND COST AUDIT:

The provisions of section 148 of Companies Act, 2013 read with Companies (Cost Record and Audit) Rules, 2014 which provides for maintenance of cost records and the audit of such cost records are not applicable to your Company.

DISCLOSURE OF VIGIL MECHANISM & REPORTING UNDER WHISTLE BLOWER POLICY

Your Company has formulated a policy namely "Vigil Mechanism / Whistle Blower Policy" on July 15, 2022. During the financial year under review no case or complaint was received pertaining to whistle blower policy. The said Whistle Blower Policy is available on the website of the Company at https://reetechinternational.com/

DISCLOSURE OF CASES RELATING TO SEXUAL HARASSMENT OF WOMEN AT WORKPLACE:

Your Company has formulated a Policy for prevention of Sexual Harassment of Women at Work place namely "Anti-Sexual

Harassment Policy" on July 15, 2022. During the financial year under review no case was filed under the SexualHarassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. The said Anti-Sexual Harassment Policy is available on the website of the Company at https://reetechinternational.com/

PROVISIONS RELATING TO THE MATERNITY BENEFITS ACT, 1961

During the Year the Under Review the Company Has Complied with The Provision of Maternity Benefits Act, 1961. As Amended by The Maternity Benefit Act, 2017 Which Inter-Alia Provides Maternity Leaves to The Woman Employee. The Company Has Taken Adequate Measures to Ensure Compliance with The Requirement, And Necessary Facilities Are Extended to Woman Employee to Support Their Health, Welfare and Work Life Balance

DISCLOSURE ON SECRETARIAL STANDARD:

The Directors have devised proper systems to ensure compliance with the provisions of all applicable Secretarial Standard, as issued by ICSI, pursuant to the provision of Section 118(10) of Companies Act, 2013 and that such systems are adequate and operating effectively.

EXPLANATION OR COMMENTS ON QUALIFICATIONS, RESERVATIONS OR ADVERSE REMARKS OR DISCLAIMERS MADE BY THE AUDITORS AND THE PRACTICING COMPANY SECRETARY IN THEIR REPORTS

There was no qualifications, reservations or adverse remarks made by the either by the Auditors or by the Practicing Company Secretary in their respective reports.

COMPANYS POLICY RELATING TO DIRECTORS APPOINTMENT, PAYMENT OF REMUNERATION AND DISCHARGE OF THEIR DUTIES

The Company has in place formed and constituted a committee called "Nomination and Remuneration Committee" of the

Board of Directors on July 15, 2022 under the provisions of Section 178(1) of the companies Act, 2013.

Also the Company has devised a policy relating to appointment of Directors, payment of Managerial remuneration, Directors qualifications, positive attributes, independence of Directors and other related matters as provided under Section 178(3) of the Companies Act, 2013.

The Terms of Reference of NRC Policy is briefed in Annexure III to Board Report.

SUBSIDIARIES, JOINT VENTURES AND ASSOCIATE COMPANIES:

Refer Form AOC-1 attached to Board Report for details of companies/entities which are subsidiary company, associates and joint ventures, during the year under review.

PERFORMANCE OF ASSOCIATE COMPANY:

M Ahuja Project (India) Private Limited (MAPIPL) is an Associate Company, and is engaged in the business of Construction of buildings and developments of land related services and trading of Coal. The registered office is situated at Sai Kunj, Civil Lines, Raipur, and Chhattisgarh.

During the period under review, the company did not generate any revenue from operations as compared to last years revenue which was Rs. 1566.59 lakhs. The company earned other income of Rs. 47.17 Lakhs during current financial year as against Rs. 8.61 lakhs in the previous year.

The Net profit after tax for the current year showed a profit of Rs. 59.56 lakhs as compared to loss after tax of Rs. 1122.52 lakhs in the previous financial year. Overall the financial performance of the associate company showed a significant improvement in profitability during FY 2025-2026.,

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

The Company has made requisite disclosure as required pursuant to section 186 under the provision of Companies Act, 2013 during the year. The required details form the part of financial statements and also disclosed in the independent audit report as on 31^st March, 2026.

STATEMENT INDICATING DEVELOPMENT AND IMPLEMENTATION OF RISK MANAGEMENT:

In todays economic environment, Risk Management plays a very important part of business. The main aim of risk management is to identify, assess, prioritize, monitor and take precautionary measures in respect of the events that may pose risks to the business. The Company is not subject to any specific risk except risks associated with the general business of the Company as applicable to the industry as a whole.

However, no element of risk which in the opinion of the Board may threaten the existence of the Company has been identified so far.

CORPORATE SOCIAL RESPONSIBILITY INTIATIVES & ANNUAL REPORT ON CSR ACTIVITIES:

Your Company has in place devised a CSR policy w.e.f July 15, 2022, with the formation of the CSR committee which is detailed in Annexure IV to Board Report.

During the financial year, the criteria for applicability under Section 135 were not met, and therefore, the provisions of CSR are not applicable to the Company for the year under review."

ENVIRONMENT AND SAFETY:

The Company is conscious of the importance of environmentally clean and sale operations. The Companys policy requires the conduct of all operations in such manner so as to ensure safety of all concerned, compliance of statutory and industrial requirements for environment protection and conservation of natural resources to the extent possible.

DETAILS OF SIGNIFICANT MATERIAL ORDERS PASSED BY THE REGULATORS / COURTS / TRIBUNAL IMPACTING

THE GOING CONCERN STATUS AND COMPANYS OPERATION IN FUTURE:

There is no significant material orders passed by the Regulators / Courts / Tribunal which would impact the going concern status of the Company and its future operations. Hence, disclosure pursuant to Rule 8 (5) (vii) of Companies (Accounts) Rules, 2014 is not required.

DISCLOSURE IN RESPECT OF ADEQUACY OF INTERNAL FINANCIAL CONTROLS WITH REFERENCE TO THE FINANCIAL STATEMENTS PURSUANT TO RULE 8 (5) (viii) OF COMPANIES (ACCOUNTS) RULES, 2014:

Your Company has an internal control system commensurate with the size of the Company and the nature of its business. The Declaration by the Managing Director & CFO with respect to this has been given in Annexure V to Board Report.

PARTICULARS OF CONTRACTS OR ARRANGEMENTS MADE WITH RELATED PARTIESMADE PURSUANT TO SECTION 188 OF THE COMPANIES ACT, 2013.

All related party transactions that were entered into during the financial year 2025-26 were on an arms length basis and were in the ordinary course of business. All Related Party Transactions were placed before the Audit Committee for approval. Prior omnibus approval of the Audit Committee is obtained and reviewed on a quarterly basis for the transactions which are of a foreseen and repetitive nature. There have been no materially significant related party transactions between the Company and the Related Parties except for those disclosed in the audited Financial Statements of the company.

During the year, Your Company had not entered into any contract/ arrangement/transaction with related parties which are not at arms length basis which could be considered material or which are required to be reported in Form AOC-2 in terms of Section 134 (3) (h) read with Section 188 of the Act and Rule 8(2) of the Companies (Accounts) Rules, 2014. Form AOC-2 does not form part of the report.

A Related Party Policy has been devised by the Board of Directors formed on July 15, 2022, for determining the materiality of transaction with the related parties and dealing with them.

The said Related Party Policy is available on the website of the Company at https://reetechinternational.com/

Revised policy of Related party transaction has been done on dated 27^th May, 2025.

MEANS OF COMMUNICATION & COMPLIANCES:

Financial Results:

The Half Yearly Audited Results and the Annual Audited Financial Results of the Company are sent to the stock exchanges immediately after they are approved by the Board. Also, they are uploaded on the Companys website www.reetechinternational.com. The results are published in accordance with the guidelines of the Stock Exchange.

Website:

The Companys website www.reetechinternational.com contains a separate dedicated section ‘Investors wherein shareholders information including financial results is available. The Companys Annual Report is also available in a user- friendly and downloadable form.

Annual Report:

The Annual Report containing, inter alia, Audited Financial Statements (standalone and consolidated), Boards Report, Auditors Report and other important information is circulated to Members and others entitled thereto and is displayed on the companys website www.reetechinternational.com.

BSE Corporate Compliance & Listing Centre:

BSEs Listing Centre is a web-based application designed for corporate. All periodical compliance filings like shareholding pattern, among others are also filed electronically on the Listing Centre as per the prescribed timelines under the SEBI Regulations.

SEBI Complaints Redress System (SCORES):

Investors complaints are processed in a centralized web-based complaints redress system. The salient features of this system are: Centralized database of all complaints, online upload of Action Taken Reports (ATRs) by concerned companies and online viewing by investors of actions taken on the complaint and its current status. The Company regularly redresses the complaints if any, on SCORES within stipulated time.

Investor Relations:

Your Company always endeavors to keep the time of response to shareholders request / grievance at the minimum.

Priority is accorded to address all the issues raised by the shareholders and provide them a satisfactory reply at the earliest possible time.

The Stakeholders Relationship Committee of the Board meets periodically and reviews the status of the Shareholders Grievances.

Investor Grievance & Reprisal:

The Company has designated the email-id info@reetechinternational.com &cs@reetechinternational.com exclusively for investor related services.

GENERALS SHAREHOLDRS INFORMATION:

Ensuing 18^th Annual General Meeting: Day & Date: Wednesday, September 23^rd, 2026 Time: 01:00 p.m.

Venue: Sai Kunj, Near kali Mata Mandir, Civil Lines, Raipur, (C.G)

Financial Calendar:

Financial reporting for the 1st Half Year End - November 13, 2025

Audited yearly Results for the year ending March 31, 2026- May 27, 2026

Book Closure:

The Register of Members and Transfer Books of the Company will remain closed from Wednesday, September 16, 2026 to Wednesday, September 23, 2026 (both days inclusive).

Listing in stock exchanges and scrip codes:

Name of the Stock Exchange	Scrip code
Bombay Stock Exchange Limited (SME Board)	REETECH/ 543617

The ISIN number for the Companys equity share: INE0MKO01015

Outstanding GDRs / ADRs / Warrants / Convertible instruments and their impact on equity: NIL

Listing Fees to the Stock Exchange:

The Company has paid listing fees up to March 31, 2026 to SME Platform of BSE Limited, where the Companys shares are listed.

E-Voting:

In terms of Section 108 of the Companies Act, 2013, Rules framed there under and SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, the Company is not requiring to enroll for the e-voting facility to its Members in respect of all Members resolutions proposed to be passed at this Annual General Meeting. All the resolutions shall be passed through Ballot Polling.

Section 108 and proviso to rule 20(2) provided Chapter XB or Chapter XC of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009 is not required to provide facility to vote by electronic means to SME listed companies.

Share Transfers Agent: Bigshare Services Private Limited S6-2, 6th Pinnacle Business Park, Mahakali Caves Road, next to Ahura Centre, Andheri East, Mumbai- 400093, Maharashtra, India Phone: 022 6263 8200 Email: investor@bigshareonline.com Website: www.bigshareonline.com

Share Transfer System:

None of the shares are held in physical form.

DEMATERLISATION OF SHARES AND LIQUIDITY

Currently 100% of the Company Share Capital is held in dematerialized form.

The shares of the Company continue to be traded in electronic forum and de-materialization exists with both the depositories viz., National Securities Depository Limited and Central Depository Services (India) Limited.

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

During the year under review, there were no applications made or proceedings pending in the name of the company under the Insolvency Bankruptcy Code, 2016.

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

During the year under review, there was no one time settlement of loans from Banks and Financial Institutions.

MANAGEMENT DISCUSSION & ANALYSIS REPORT: Refer Annexure VI attached to this report.

ACKNOWLEDGEMENTS:

The Directors wish to place on record their appreciation to the whole hearted help and co-operation, the Company has received from the business associates, partners, vendors, clients, government authorities, and bankers of the Company.Your Directors also wish to place on record their deep sense of appreciation for the committed services by the

Companys executives, staff and employees.

DESIGNATED PERSON

Mr. Mahendra Ahuja, Director of the Company is designated person for furnishing, and extending co-operation for providing, information to the Registrar or any other authorized officer with respect to beneficial interest in shares of the company pursuant to rule 9, sub-rule (5) of Companies (Management and Administration), Rule 2014, Second Amendment Rules, 2023

By order of the Board

For, Reetech International Limited

(Formerly known as Reetech International Cargo and Courier Limited)

Mahendra Ahuja	Roma Ahuja
(Managing Director)	(Director)
DIN: - 00247075	DIN: - 00247153
Add: Sai-Kunj, Kali Mata Mandir	Add: Sai-Kunj, Kali Mata Mandir
Road, Katora Talab, Civil Lines,	Road, Katora Talab, Civil Lines,
Raipur, 492001 (C.G.)	Raipur, 492001 (C.G.)
Date: 25.08.2026
Place: Raipur (C.G)