Savera Industries Ltd Directors Report

To

The members of Savera Industries Ltd,

The Directors have pleasure in presenting the 56thAnnual Report of M/s. Savera Industries Ltd (the company), along with the audited financial statements under Ind AS for the financial year ended 31st March, 2025.

1. FINANCIAL RESULTS

The Financial Results of the Company for the year under review is summarized below for your perusal and consideration.

PARTICULARS	CURRENT FINANCIAL	PREVIOUS FINANCIAL
	YEAR 2024-25	YEAR 2023-24
Revenue From Operations	7965.69	7215.36
Other income	375.38	305.40
Profit/loss before Depreciation, Finance Costs,
Exceptional Items and Tax Expenses	1860.63	1623.17
Less : Depreciation / Amortisation / Impairment	272.82	254.03
Profit / loss before Finance Costs, Exceptional items and Tax Expenses	1587.82	1369.14
Less : Finance Costs	47.18	32.84
Profit / loss before Exceptional items and Tax Expenses	1540.64	1336.30
Add : (less) Exceptional Items	83.87	0
Profit / loss before Tax Expenses	1624.51	1336.30
Less : Tax Expenses (Current, Deferred & Earlier Tax)	300.35	305.81
Profit / loss for the year (1)	1324.16	1030.49
Other Comprehensive Income / loss (2)	(19.59)	97.62
Total (1 + 2 )	1324.36	1128.11
Balance of profit / loss for earlier years	5509.60	4836.96
Add: Current year profit /loss	1324.16	1030.49
Add : Transfer from Other Comprehensive Income	52.88	-
Less : Dividend paid on Equity Shares	(357.84)	(357.84)
Less : Dividend Distribution Tax		-
Balance Carried Forward	6509.19	5509.60

1.1 STATE OF COMPANYS AFFAIRS

During the year under review the company achieved a turnover of 83,41,07,261 against the corresponding previous year turnover of 75,20,76,334. Total expenditure for the period ended as at 31stMarch, 2025 amounted to 68,00,43,099 increased by 6,15,96,458 as compared to the previous year. The Profit (EBITDA) before depreciation, finance cost and tax for the year ended 31st March, 2025 amounted to 18,60,64,439 as against the profit of 16,23,16,336 over the corresponding period last year. Deferred tax for the year ended 31st March, 2025 amounted to NIL. After accounting for taxes the Company reported a Profit after Tax for FY 2024-25 of 13,24,15,863 in comparison with a Profit of 10,30,48,487 for FY 2023-24. No amount was transferred to General Reserve during the year under review. The company has adopted Ind-AS from the financial year 2017-18.

2. DIVIDEND

The Board of Directors of the Company has recommended a dividend of Rs.3.00 per equity share for the financial year ended 31.03.2025 out of the profits of current financial year. The total outflow towards dividend will be Rs.3,57,84,000/-.

3. INDUSTRY OVERVIEW

The hospitality industry in India encompasses hotels, resorts, travel and tourism, restaurants, event management, and other related services. It is one of the largest contributors to Indias GDP and employment. With increasing disposable incomes, growing middle class, and government initiatives like "Dekho Apna Desh" and "Incredible India 2.0", the sector is poised for robust growth in 2025-26.

Market Size and Growth Forecast (2025-26)

Market Size (Expected):

5.5 to 6 lakh crore (~USD 65 70 billion)

CAGR (2023 2026):

~8% to 10%

Occupancy Rate Forecast:

Expected to reach 70 75% in metro and Tier 1 cities

Average Daily Rate (ADR):

Expected to grow 6 8% YoY due to demand revival

RevPAR (Revenue per Available Room):

On track to surpass pre-pandemic levels

The hospitality industry in India is poised for robust growth in 2025 26, driven by a surge in domestic tourism, infrastructure development, and increased digitalization. With rising disposable incomes and supportive government policies, the sector is projected to grow at a CAGR of 8 10% over the next two years. Demand for hotels, resorts, budget accommodations, and wellness tourism is rapidly increasing.

"The Indian hospitality sector is entering a golden era, powered by a convergence of strong economic fundamentals, rising consumer aspirations, and digital transformation." Fueled by a growing middle class, increased domestic travel, and a thriving startup ecosystem, Indias hospitality industry is set to be one of the fastest-growing sectors in the economy."

"2025 26 is poised to be a breakout period for Indian hospitality, with record-high occupancy rates, robust room demand, and unprecedented infrastructure investments." "India is rapidly evolving from a value-driven to an experience-driven hospitality market, unlocking massive opportunities across luxury, budget, medical, and eco-tourism segments." "Strategic policy support, combined with private sector innovation, is turning India into a global tourism powerhouse and a hotspot for hospitality investment." "The industrys momentum is clear India is no longer catching up; it is now setting benchmarks in hospitality growth across emerging markets."

Indias hospitality industry stands at a promising inflection point. With favorable government policies, changing travel behaviors, and increasing focus on digital and sustainable models, the industry is set to thrive in 2025 26. Companies that adapt to tech innovations and customer-centric models will lead the next phase of growth.

4. MANAGEMENT DISCUSSION AND ANALYSIS a) INDUSTRY STRUCTURE AND DEVELOPMENTS

The hospitality industry in India has evolved into a dynamic and multi-segmented sector, encompassing accommodation services, food and beverage (F&B) operations, travel and tourism support, and allied wellness and leisure services. The industry structure includes luxury hotels, midscale and budget accommodations, boutique stays, serviced apartments, homestays, and new-age platforms like Airbnb. Alongside, food services from high-end dining to quick service restaurants and cloud kitchens have become a vital part of the value chain. Supporting segments such as online travel agencies, medical tourism, MICE (Meetings, Incentives, Conferences, and Exhibitions), and wellness retreats also contribute significantly to the ecosystem. Recent years have seen a strong post-pandemic recovery, with occupancy rates and revenue metrics exceeding pre-COVID benchmarks in key markets. Budget and midscale chains have expanded aggressively into Tier 2 and Tier 3 cities, driven by franchise models and rising domestic travel. Simultaneously, technology adoption such as contactless check-ins, AI-driven pricing, and app-based services has transformed customer experience and operational efficiency. The rise of wellness tourism, destination weddings, and sustainable hospitality practices has opened up new growth avenues. Backed by robust government policies, 100% FDI allowance, and improved infrastructure under schemes like Swadesh Darshan and Dekho Apna Desh, the Indian hospitality sector is on a strong growth trajectory. These developments signal a positive outlook for shareholders, with opportunities to unlock value through strategic expansion, digital investments, andasset-lightbusinessmodels.

b) OPPORTUNITIES AND THREATS

(i) Opportunities

The Indian hospitality industry presents a wealth of opportunities that position it as a high-potential sector for investors and shareholders. With rising disposable incomes, a young and travel-savvy population, and strong government backing, there is a consistent surge in domestic and inbound tourism. Rapid urbanization, improved air and road connectivity, and the growth of Tier 2 and Tier 3 cities offer untapped markets for hotel expansion. The increasing popularity of medical and wellness tourism, experiential stays, and digital-first travel services has opened new revenue streams for hospitality companies. Additionally, the rise in corporate travel, MICE events, and destination weddings provides opportunities to enhance average revenue per customer.

(ii) Threats

However, the industry is not without challenges. Operational costs are rising due to inflation and high compliance burdens. The sector faces a shortage of skilled manpower and growing competition from unregulated platforms like homestays and short-term rentals (e.g., Airbnb). External threats such as geopolitical tensions, public health emergencies, or fluctuating foreign exchange rates can directly impact travel sentiment and business volumes. Moreover, evolving consumer expectations require continuous investment in technology, sustainability, and service quality.

Despite these threats, the long-term outlook remains positive, and with prudent risk management and strategic positioning, the hospitality sector offers shareholders a strong potential for value creation and sustained growth.

c) SEGMENT WISE PERFORMANCE

The Company has only one segment viz hoteliering. Accordingly the performance is furnished hereunder.

Total turnover for the year ended 31st March,2025 amounted to 83,41,07,261 increased by 8,20,30,927 as compared to the previous year turnover of 75,20,76,334. Total expenditure for the year ended 31st March 2025 amounted to 68,00,43,099 increased by 6,15,96,458 as compared to the previous year. The profit (EBITDA) before depreciation, finance cost and tax for the year ended 31st March,2025,amounted to 18,60,64,439 as against the profit of 16,23,16,336 over the corresponding period last year. The deferred tax for the year ended 31st March,2025 amounted to NIL. After accounting for taxes the Company reported a Profit after Tax for FY 2024-25 of 13,24,15,863 in comparison with a Profitof 10,30,48,487 for FY 2023-24.

d) OUTLOOK

The outlook for the Indian hospitality industry over the next few years is highly optimistic, driven by a confluence of economic, demographic, and policy tailwinds. The sector is expected to continue its robust growth trajectory, with projected annual growth rates of 8 10% through FY 2025 26. Strong domestic demand, coupled with a gradual resurgence in foreign tourist arrivals, is expected to fuel occupancy and revenue per available room (RevPAR) across segments.

The shift in consumer preferences toward experiential, wellness, and sustainable travel is reshaping service offerings, creating space for innovation and premiumization. At the same time, rapid digital transformation through AI-based booking platforms, contactless check-ins, and personalized customer experiences is enhancing operational efficiency and guest satisfaction.

Government initiatives such as Swadesh Darshan, PRASAD, and 100% FDI in tourism infrastructure are reinforcing the investment climate, particularly in Tier 2 and Tier 3 cities. Despite global uncertainties, Indias hospitality sector is well-positioned to emerge as one of the fastest-growing markets globally, offering shareholders long-term stability, rising profitability, and a strong runway for expansion.

e) RISK AND CONCERNS

While the Indian hospitality industry offers significant growth potential, it is also subject to a range of risks and operational concerns that shareholders should be aware of. The sector remains highly sensitive to external shocks such as geopolitical instability, pandemics, natural disasters, and global economic downturns, all of which can abruptly affect travel sentiment and occupancy levels. Inflationary pressures, including rising energy costs, wages, and input prices, continue to strain operating margins. Regulatory compliance, especially related to environmental norms, tax laws, and safety standards, adds to operational complexity, particularly for multi-property chains. Additionally, competition is intensifying due to the rise of unregulated accommodation platforms like short-stay rentals (e.g., Airbnb), putting pricing pressure on traditional players. Talent shortages and high attrition rates, especially in service and culinary roles, also hinder scalability and service consistency. The increasing dependency on digital platforms exposes operators to cyber risks and demands constant investment in technology. Lastly, while Tier 2 and Tier 3 cities offer expansion opportunities, limited infrastructure and inconsistent demand patterns may pose challenges. Addressing these risks through robust governance, proactive risk management, and a flexible operating model is crucial for sustaining long-term shareholder value.

f) INTERNAL CONTROL SYSTEMS AND ADEQUACY.

The hospitality industry operates in a high-touch, service-intensive environment, requiring strong internal control systems to ensure operational efficiency, compliance, and financial integrity. Well-designed internal controls are essential to manage the diverse revenue streams such as room bookings, food and beverage services, banquets, and ancillary operations while safeguarding against fraud, pilferage, and leakage.

Leading hospitality players in India have implemented structured internal audit mechanisms, automated point-of-sale (POS) systems, inventory management tools, and cash-flow monitoring processes to enhance accountability and transparency. Many operators also utilize ERP and cloud-based hotel management platforms to track real-time data across multiple locations. Internal control frameworks are regularly reviewed by management and independent audit committees to ensure adequacy in light of changing business conditions, technology adoption, and regulatory requirements.

Furthermore, emphasis is placed on data security, cybersecurity protocols, guest privacy compliance, and procurement discipline. As the sector grows more complex, maintaining robust and scalable internal control systems remains a priority to uphold stakeholder trust, ensure financial accuracy, and support long-term sustainable growth.

g) DISCUSSION ON FINANCIAL PERFORMANCE WITH RESPECT TO OPERATIONAL PERFORMANCE / BUSINESS PERFORMANCE

Particulars	31.03.2025	31.03.2024	% of change
Food and Beverages	3681.22	3352.00	9.82
Rooms	3434.52	3107.27	10.53
Banquet Halls	160.85	132.49	21.41
Spa Collections	161.52	152.94	5.61
Gym Collections	411.99	334.59	23.13
Franchise	6.01	24.44	(75.41)
Other Services	109.60	111.63	(1.82)
Other Income	375.38	305.40	22.91
Overall Income	8341.07	7520.76	10.91
Occupancy (%)	80.5	76.8	3.7

Overall Income increased by Rs. 820.31from Rs.7520.76 to Rs8341.07. Occupancy increased by 3.7% from 76.8% to 80.5%.

h) MATERIAL DEVELOPMENT IN HUMAN RESOURCES/INDUSTRIAL RELATIONS FRONT.

Your company sincerely believes that its employees are its vital assets and hence in order to keep its employees motivated and changed, your company provides them good environment, so that they are able to leverage their full potential. The HR department updates its HR polices, SOP practice and processes so as to enable and empower its employees.

Your company provides the following welfare and HR activities to the companys employees. (APR2024 MAR2025

Food wastage awareness

first aid class

Iftar celebration

Tamil new year celebration

Ganesh Chaturthi celebrations

Onam festival

Excellence leadership training

communication class for supervisory level

Medical camp for staff

Diwali, Ayudha Pooja, Christmas, Navratri, Ramar pooja Ayodhi, Pongal, are

celebrated with staff

Common Staff Birthday celebration every month

Manager Express training by Vasanth

International Chef day

Medical camp Eye check up, Diabtes, BP, ECG

Cooking Competition

Christmas Carol Singing Kids Carnival

Leadership training - Management development training MDP

Staff children summer camp

Pongal Traditional Games (PaarampariyaVilayattukal)

Safety and Fire Fighting awareness programmes for staff.

Womans day celebration

By giving these schemes and training programmes, the employees become loyal to the company and thereby the employee attrition rate is minimized. The overall attrition rate is 2.7%.Promotions and recognition awarding policies, training and development, skill program are used as effective tools by HR for improving employee productivity.

(I) KEY FINANCIAL RATIOS

Key Financial Ratios	31.03.2025	31.03.2024	Difference
Debtors Turnover	7.70	7.08	8.72%
Inventory Turnover	54.40	47.95	13.46%
Interest Coverage Ratio	33.65	41.69	(19.28%)
Current Ratio	1.97	2.56	(22.93%)
Debt Equity Ratio	0.02	0.03	(33.34%)
Operating profit Margin (%)	30.34%	31.18%	(2.70%)
Net Profit Margin (%)	16.62%	14.28%	16.39%
EFT>Return on Networth	15.92%	13.83%	15.08%

Cautionary Statement

The information contained in the Management Discussion and Analysis regarding Companys estimates, expectations, projections, guidance are based on assumptions and expectations of future events. The Company takes no responsibility on such statements since the Company exercises no control over the events that takes place in future. The actual results may differ from those expressed or implied. The Changes in the domestic and global economic conditions and government regulations, tax laws and other statutes may affect the hospitality industry.

5. FINANCIAL INFORMATION AND DETAILS OF ASSOCIATE COMPANY

The Financial Statement of the company is prepared in accordance with the Ind AS under the provisions of the Companies Act, 2013 and forms part of the Annual Report. The companys financials disclose the assets, liabilities, income, expenses and other details.

The Company does not have any subsidiary, Joint Venture and associate Company.

During the year under review no Company has become ceased to be the Companys subsidiary, Joint Venture and associate Company.

6. Pursuant to first proviso to sub-section (3) of section 129 read with rule 5 of Companies (Accounts) Rules, 2014 containing salient features of the financial statement of subsidiaries/associate companies/joint ventures-NOT APPLICABLE

7. FINANCIAL HIGHLIGHTS OF THE COMPANY

The financial highlights of the company for last 10 years are furnished in the Annual Report in the first page.

8. HUMAN RESOURCES

The Management envisions trained and motivated employees as the backbone of the Company. Special attention is given to recruit trained and experienced personnel in all departments. The Management strives to retain and improve employee morale. The Company has total staff strength of about 475 employees.

The Company has streamlined its manpower strength at the Hotel. As a result of manpower rationalization exercise, the monthly payroll has been optimized. The decision for rationalization of labour has enabled the company to curtail fixed manpower costs. However, the core technical expert team is retained to guide the Company to achieve higher and efficient level of performance.

9. DEPOSITORY SYSTEM / E-VOTING MECHANISM:

The Company has entered into a Tripartite Agreement with both the Depositories viz. National Securities Depository Limited (NSDL) and Central Depository Services (I) Ltd (CSDL) along with Registrars M/s Cameo Corporate Services Ltd, for providing electronic connectivity for dematerialization on the Companys shares facilitating the investors to hold the shares in electronic form and trade in those shares. The shares of your Company are being traded now on the BSE under compulsory demat form. Further, in accordance with provisions stipulated under Companies Act, 2013, the facility of e-voting is also made available to all shareholders of the Company. The instructions regarding e-voting is enclosed along with this report. All shareholders are also requested to update their email ids with the Company or our RTA M/s. Cameo Corporate Services Ltd. The Company has paid the Annual Depository fees for the FY

2024-25.

10. INVESTOR EDUCATION & PROTECTION FUND

During the year under review unclaimed dividend of (Interim & Final) Rs. 8,16,526/- and 18422 number of shares were transferred to the Investor Education and Protection Fund (IEPF).

Mr.R.Siddharth, Company Secretary of the company is appointed as Nodal Officer, as per the provisions of Companies Act, 2013 relating to IEPF and the above details are available in the official website of the company i.e. www.saverahotel.com.

11. DEPOSIT FROM PUBLIC

The Company has not accepted any fixed deposits under the provisions of the Companies Act, 2013.

12. A disclosure, as to whether maintenance of cost records as specified by the Central Government under sub-section (1) of section 148 of the Companies Act, 2013, is required by the Company and accordingly such accounts and records are made and maintained NOT APPLICABLE.

13. DIRECTORS AND KEY MANAGERIAL PERSONNEL

The Board of Directors met Seven (7) times during the year under review and the meeting dates are on 29.05.2024, 09.08.2024, 16.09.2024, 09.11.2024, 18.12.2024, 05.02.2025 and 20.03.2025 during the financial year 2024-25.

CHANGES IN KMPS DURING THE FINANCIAL YEAR

There were no Changes in Key Managerial Personnel during the Financial Year 2024-25. The Key Managerial Personnel of the company presently are Mrs. A. Nina Reddy, Managing Director, Mr. R.Siddharth, Company Secretary and Mr. CH Mahesh Kumar, Chief Financial Officer.

CHANGES IN BOARD OF DIRECTORS

During the Financial Year 2024-25, the following appointments and Cessation of the Board has taken place:

Name of the Directors	Designation	DIN	Date of Appointment	Date of Cessation
1. *Mr.A.Sudhakar Reddy	Non Executive Independent Director	01898228	06/06/2008	21/09/2024
2. Mrs.Pujitha Reddy Kamineni	Non Executive Independent Director	10704998	09/08/2024	NA

*Mr.A.Sudhakar Reddy (DIN:01898228) Independent Director, resigned from the board w.e.f 21/09/2024 due to completion of second term of five years.

Pursuant to the section 152 of the Companies Act, 2013, Mr.A.Tarun Reddy (DIN:01521977) Executive Director, retires by rotation and is eligible for re-appointment. The Board has recommended his re-appointment and accordingly resolution seeking approval of the members for his re-appointment has been included in the notice of the 56th Annual General Meeting of the company along with his brief profile.

14. DIRECTORS RESPONSIBILITY STATEMENT

On the basis of internal financial controls and systems relating to compliance maintained by the company, work done by the internal, statutory and secretarial auditors, the reviews performed by the management and the relevant Board Committees, including the Audit Committee, the Board is of the opinion that the companys internal financial controls were adequate and effective during the financial year 2024-25.

Pursuant to Section 134 (3) (c) and 134 (5) of the Companies Act, 2013, and based on the representations received from the management, the directors hereby confirm that:

i. In the preparation of the Annual Accounts for the year 2024-25., the applicable accounting standards have been followed and there are no material departures;

ii. 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 at the end of the financial year 31st March,2025 and of the profit of the company for that period;

iii. 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 Act. They confirm that there are adequate systems and controls for safeguarding the assets of the company and for preventing and detecting fraud and other irregularities.

iv. They have prepared the annual accounts on a going concern basis;

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

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.

15. INTERNAL FINANCIAL CONTROLS

The Company has internal financial controls commensurate with the size of the complexity of the business operations and it has well defined internal audit functions. For the purpose of independence, the internal audit dept. reports to Chairman of the Audit Committee and the Board of Directors.

16. SECRETARIAL STANDARDS

The company has complied with the Secretarial Standards issued by Institute of Company Secretaries India.

16.1. SECRETARIAL AUDITOR

M/s. M. Francis & Associates, Practising Company Secretaries have been appointed as the Secretarial Auditor to carry out the Secretarial Audit for the year 2024-25. The Secretarial Audit Report given by them shall form part of this report as Annexure I.

There are no qualifications, reservations or adverse remarks or disclaimers made by the Secretarial Auditors in their Secretarial Audit report for the Financial Year 2024-25.

17. STATUTORY AUDITORS

In accordance with the provisions of Section 139 and 142 of the Companies Act, 2013, and the rules framed there under, M/s. S.Venkatram & Co., LLP, Chartered Accountants, TTK Road, Chennai - 600 018 were re-appointed as statutory auditors of the company for second term of 5 years to hold the office from the conclusion of the 53rdAnnual General Meeting of the company held on 12.09.2022 till the conclusion of the 58th Annual General Meeting(AGM) of the Company.

There are no qualifications, reservations or adverse remarks or disclaimers made by the Statutory Auditors on the standalone financial statements in their report for the year 2024-25.

18. SIGNIFICANT AND MATERIAL ORDERS

There were no significant and material orders passed by the regulators or courts or tribunals affecting the going concern status and future operations of the company during the year under review.

19. INDEPENDENT DIRECTORS DECLARATION

Mr. S. Sundarraman, Dr.C. Palanivelu, and Mrs.Pujitha Reddy Kamineni, who are independent directors, have submitted a declaration that each of them meets the criteria of independence as provided in sub-section (6) of section 149 of the Companies Act 2013, and are in compliance with Regulation 16 and 23 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Further , there is no change in their status as independent director during the year.

20. TRANSACTIONS WITH THE RELATED PARTIES

All related party transactions that were entered into during the financial year were in compliance with the applicable provisions of the Companies Act, 2013 and SEBI

(Listing Obligations and Disclosure Requirements) Regulations, 2015.

Further, all contracts or arrangements with related parties entered into during the financial year ended 31-3-2025 were on arms length basis and in the ordinary course of business.

Therefore the particulars of contracts or arrangements with related parties as referred to in sub-section (1) of section 188 of the Companies Act, 2013 are, is not applicable.

21. CORPORATE SOCIAL RESPONSIBILITY.

The CSR Policy of the company and the details about the initiatives taken by the company on CSR during the year as per the Companies (Corporate Social Responsibility Policy) Rules, 2014 have been disclosed in Annexure II to this Report. Further details of composition of the Corporate Social Responsibility Committee and other details are provided in Corporate Governance report. During the year under review, the CSR Committee meetings were held on 29.05.2024, 09.08.2024 & 05.02.2025.. The said CSR Policy is available in the Companys website.

22. NOMINATION AND REMUNERATION POLICY

The companys policy on directors appointment and remuneration and other matters provided in section 178(3) of the Companies Act, 2013 has been disclosed in the corporate governance report, which forms part of the directors report.

23. COMMITTEES

Currently, the Board of Directors of the Company pursuant to the mandatory provisions of Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has the following committees were included namely:

a) Audit Committee b) Nomination & Remuneration Committee c) Stakeholders Relationship Committee d) Corporate Social Responsibility Committee e) Share Transfer Committee f) Internal Complaints Committee g) Investment Committee.

A detailed note on the Board and its committees along with the composition of the committees and compliances is provided under the Corporate Governance Report section in this Annual Report.

24 BOARD EVALUATION

The performance evaluation of the Board as a whole, performance of non independent directors, the performance of the Board Chairman and the performance of committees were conducted and the same based on the questionnaire and feed back from all directors on the Board.

While undertaking the Board evaluation, the company also followed the required principles covered under the Guidance note issued by SEBI.

Important key criteria for performance evaluation are as follows.

Directors performance evaluation

a) Attendance at Board or Committee Meetings b) Contribution at Board or Committee Meetings c) Guidance/support to management outside Board/Committee meetings. d) Performance evaluation of Board and Committees e) Structure of the Board and Board composition f) Establishment and delineation of responsibilities to Committees. g) Effectiveness of Board processes, information and functioning. h) Board culture and dynamics i) Quality of relationship between Board and management. j) Efficacy of communication with external stakeholders.

25. LISTING

The equity shares of the Company are listed on BSE Ltd and the listing fees are regularly paid by the company.

26. CORPORATE GOVERNANCE

In terms of Regulation 34 (2) & (3) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, a report on Corporate Governance, the Practicing Company Secretary certificate on the compliance of conditions of Corporate Governance and the report on Management Discussion and Analysis form part of the Annual Report.

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

The information required under Section 134 (3) (m) of the Act, read with the companies (Accounts) Rules 2014 is furnished hereunder.

(A) CONSERVATION OF ENERGY

For the eco practices, the company has changed almost 99% of its lighting with LED lights reducing power consumption by 85% and the heat emission energy becomes very low, thereby through the STP, the sewerage and sewage water is treated and the treated water is recirculated for flushing system ,cooling towers and gardens.

The company also installed rain water harvesting system for collecting the rain water. The company also installed organic waste convertor machine in which the organic wastes are converted into composite manure.

The company has fixed aerator in taps to save water the automatic tap in the guest toilet to save water and also for good hygiene practices.

The Company always purchases equipments or machinery which consumes less power.

B) TECHNOLOGY ABSORPTION

Hotel being a service industry, technology absorption, transfer etc., are not applicable. The Resilience of the companys Backbone Systems consists of Servers, VPN and Many Tools in companys disposal made possible to successfully do the Day to Day Operations sailed smoothly despite severe restrictions placed on movement of Staff during Lockdown period.

The company solemns pledged to exceed the expectations in every front serving the companys Valuable Clients Experience the Premium Ness as always.

(c) FOREIGN EXCHANGE EARNINGS AND OUTGO

The Foreign Exchange earned in terms of actual inflows during the year Rs.

3,62,05,349.93

The Foreign Exchange outgo during the year in terms of actual outflows Rs. 2,95,000

28. The Change in the nature of business, if any :

There is no change in nature of business.

29. Statement regarding opinion of the Board with regard to integrity, expertise and experience (including the proficiency) of the independent directors appointed during the year.

The Non-executive Directors provide a strong independent element to the Board and a solid foundation for good corporate governance, fulfilling the vital role of corporate accountability. The board formally reviews the independence of each of our Non-executive Directors at least annually. The board is of the opinion that each of the current Non-executive independent Directors continues to be independent in character and judgement in line with the definition set out in the Code. In assessing each Directors independence, the Committee concluded that each provides objective challenge, strategic guidance, hold management to account and is willing to stand up and defend their own beliefs.

Mrs.Pujitha Reddy Kamineni (DIN: 10704998) has been appointed to the board as Non Executive Independent Director w.e.f. 09.08.2024 during the financial year 2024-25.

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

The Company has in place an Anti-Sexual harassment Policy in line with the requirement of The Sexual Harassment of Women at the Workplace (Prevention, Prohibition & Redressal) Act, 2013. Internal Complaints Committee (ICC) has been set up to redress complaints received regarding sexual harassment. All employees (permanent, contractual and trainees ) are covered under this policy. The following is a summary of sexual harassment complaints received and disposed off during the year 2024-25.

Number of complaint received during the year	NIL
Number of Complaint disposed of during the year	NIL

31. The details of application made or any proceeding pending under the Insolvency and Bankruptcy Code, 2016.

No application under IBC was initiated by the Company as on March 31, 2025. There was no instance of one time settlement with any Bank or financial institutions.

32. ANNUAL RETURN

A copy of the Annual Return 2024-25 is placed on the website of the company and can be accessed via weblink https://www.saverahotel.com.

33. PARTICULARS OF REMUNERATION

The information required under section 197(12) of the Act, read with rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 is furnished in the Annexure III to this report.

Your directors wish to place on record their appreciation for the good services rendered by the employees at all levels of the company.

34. PARTICULARS OF LOANS, GUARANTEES AND INVESTMENTS UNDER

SECTION 186 OF THE COMPANIES ACT, 2013.

The details of loans, guarantees and investments under section 186 of The Companies Act, 2013 has been furnished in Annexure IV to this report.

35. TRANSFER TO RESERVES

The Company has not transferred any amount to the reserves for the year ended March 31, 2025.

36. DETAILS OF MATERIAL CHANGES FROM THE END OF FINANCIAL YEAR:

There have been no material changes and commitments affecting the financial position of the Company between the end of the financial year and date of this report.

37. DETAILS IN RESPECT OF FRAUDS.

There are no frauds as reported by the Statutory Auditors in Sl. No 11 of Annexure ‘A to the Independent Auditors Report.

GENERAL :

Your Directors state that no disclosure or reporting is required in respect of the following items as there were no transactions on these items during the year under review.

(i) Issue of equity shares with differential rights as to dividend, voting or otherwise

(ii) Issue of shares (including sweat equity shares) to employees of the company under any scheme.

ACKNOWLEDGEMENTS

The directors would like to thank the Bankers of the Company, and other financial institutions for extending their financial support. They further express their thanks to the Central Government, State Government and other stakeholders for their patronage, support and guidance.

	FOR AND ON BEHALF OF THE BOARD
CHENNAI	A.Nina Reddy	A.Tarun Reddy
11thAugust,2025	Managing Director	Executive Director