Simandhar Impex Ltd Directors Report

Dear Members,

Your directors take pleasure in presenting the 3^rd Annual Report on the business and operations of your Company along with the Audited Financial Statements for the Financial Year ended March 31, 2026.

1. FINANCIAL HIGHLIGHTS

The Companys financial performance for the financial year ended March 31, 2026 is summarized below:

( Rs.in Lakhs)

PARTICULARS	Standalone
	Year ended March 31, 2026	Year ended March 31, 2025
Total Revenue from Operations	154.40	0.00
Finance Cost	0.01	0.01
Depreciation	0.00	0.00
Other Expenses	4.44	0.75
Profit/Loss before tax and exceptional Item	1.59	(0.76)
Less: Extraordinary Items	(1.01)	(0.41)
Less: Deferred Tax Asset (Net)	0.00	0.00
Less: Current Tax	(0.15)	0.00
Profit for the year	0.43	(1.17)

2. FINANCIAL PERFORMANCE

On a standalone basis, during the year under review your Company has earned the profit of Rs. 0.43 Lakhs as against loss of Rs. 1.17 Lakhs in the previous year.

The company will continue its efforts to reduce costs and improve efficiencies, enhance value-addition to its customer base and maximize capacity utilization. With these efforts the company hopes to generate revenues and profitability.

3. DIVIDEND

Your directors do not recommend any dividend for the financial year ended 31.03.2026.

Further, no amount of dividend was required to be transferred to IEPF.

4. TRANSFER TO RESERVES

Your Company has not transferred anything to reserve during the year under review.

5. SCHEME OF DEMERGER

The scheme of arrangement between Parshva Enterprises Limited (Demerged Company) and Simandhar Impex Limited (Resulting Company) under section 230-234 and other applicable provisions of the Companies Act, 2013 was approved by the Board of Directors of the Company on May 14, 2024. Pursuant to the scheme transfer, Jewellery business of holding Company namely Parshva Enterprises Limited is transferred to Simandhar Impex Limited by way of a demerger in order to Segregation of business of the Jewellery division of the Parshva Enterprises Limited (Demerged Company).

The above Scheme of arrangement was approved by Honble National Company Law Tribunal, Mumbai bench vide its order dated 13^th October, 2025. Pursuant to the demerger, shares in the ratio of 3:10 were issued to shareholders of Parshva Enterprises Limited and shares held by Parshva Enterprises Limited in Simandhar Impex Limited were cancelled thereby replicating mirror shareholding pattern of Parshva Enterprises Limited in Simandhar Impex Limited.

5. LISTING OF SHARES

The Company had received In-principal approval for listing of 30,56,925 equity shares of Rs.10/- each from BSE Limited (“BSE”) on December 03, 2025. Further the equity shares of the Company were listed and admitted for trading on BSE with effect from December 22, 2025.

6. SUBSIDIARIES, JOINT VENTURES AND ASSOCIATE COMPANIES

The Company does not have any Subsidiary, Joint venture or Associate Company.

7. CHANGE IN NATURE OF BUSINESS

During the year there is no material change in the nature of business of the Company.

8. MATERIAL CHANGES AFFECTING THE FINANCIAL POSITION OF THE COMPANY

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

9. SHARE CAPITAL OF THE COMPANY

During the year under review and subsequent to close of FY 2025-26 till the date of this Report the share capital of the Company underwent the changes as mentioned below:

On November 8, 2025, the Company has issued and allotted 30,56,925 (Thirty Lakhs Fifty Six Thousand Nine Hundred Twenty Five) equity shares of face value of Rs.10/- (Rupees Ten) each pursuant to the Scheme of Arrangement to the Shareholders of the Demerged Company (Parshva Enterprises Limited) in the ratio of 3 (Three) fully paid-up equity share of face value of Rs.10/- (Rupees Ten) each of the Company for every 10 (Ten) fully paid-up equity share of face value of Rs.10/- (Rupees Ten) each held in the Demerged Company as on Record Date i.e. November 5, 2025.

Pursuant to aforesaid allotment, pre-scheme paid-up share capital of 10/- (Rupees Ten) consisting of 10,000 (Ten Thousand) equity shares were cancelled.

Further, there was no public issue, rights issue, preferential issue, bonus issue etc., during the year. The Company has not issued shares with differential voting rights or sweat equity shares, nor has it granted any stock options or provision of money for shares of the Company to the employees or Directors of the Company during the Financial Year.

10. NUMBER OF MEETINGS OF THE BOARD

The Meetings held during the financial year 2025-26 are as under:

Type of Meeting	Date of Meeting	Attendance
Board Meeting	07/04/2025	3/3
Board Meeting	06/05/2025	3/3
Board Meeting	16/05/2025	3/3
Board Meeting	17/06/2025	3/3
Board Meeting	20/08/2025	3/3
Board Meeting	08/09/2025	5/5
Board Meeting	14/10/2025	5/5
Board Meeting	08/11/2025	5/5
Board Meeting	11/11/2025	5/5
Board Meeting	31/01/2026	5/5
Board Meeting	17/03/2026	5/5
Audit Committee	11/11/2025	3/3
Audit Committee	31/01/2026	3/3
Stakeholders Relationship	31/01/2026	3/3
Committee
Nomination And Remuneration	31/01/2026	3/3
Committee

11. COMMITTEES OF THE BOARD

The composition of the various committees of the Board as on March 31, 2026, is as under:

A) Audit Committee	Mr. Tejas Shah Chairperson
	Mr. Prashant Vora Member
	Mrs. Meghna Anup Gala Member
B) Nomination Remuneration Committee	Mr. Tejas Shah Chairperson
	Mr. Harsh Vora Member
	Mrs. Meghna Anup Gala - Member
C) Stakeholder Relationship Committee	Mr. Harsh Vora Chairperson
	Mrs. Meghna Anup Gala - Member
	Mr. Tejas Shah Member

12. POLICY ON DIRECTORS APPOINTMENT AND REMUNERATION

The current policy is to have an appropriate mix of executive, non-executive and independent directors to maintain the independence of the Board, and separate its functions of governance and management. As of March 31, 2026, our Board of Directors consists of 5 (Five) Directors out of which 2 (Two) are Executive Directors; and 3 (Three) are Non-Executive Directors and out of which 2 (Two) are Independent Directors.

The policy of the Company on directors appointment and remuneration, including the criteria for determining qualifications, positive attributes, independence of a director and other matters, as required under sub-section (3) of Section 178 of the Companies Act, 2013, is available on our website, at www.simandharimpex.com You can access it directly via this link too https://simandharimpex.com/wp-content/uploads/2025/09/2.-SIL-Criteria-for-making-payments-to-non-executive-directors.pdf The details of this Policy is explained in the Corporate Governance Report.

13. CORPORATE GOVERNANCE

The Company is committed to good Corporate Governance in line with Listing Regulation. However, since the Net worth and paid-up capital of the Company is below Rs. 25 Crores and Rs. 10 Crores respectively the Regulation 27 and Para C, D and E of Schedule V of the Listing Regulations are not applicable and hence Corporate Governance Report does not form part of this Annual Report.

14. DIRECTORS RESPONSIBILITY STATEMENT:

Pursuant to the requirements of Section 134 (3) (c) of the Companies Act, 2013, your Directors states that:

that in the preparation of the annual accounts, the applicable accounting standards have been followed along with proper explanation relating to material departures; that the Directors 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 profit / loss of the Company for the year ended on that date; that the Directors have taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of the Companies Act, 2013, for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities; that the directors had prepared the annual accounts on a going concern basis.

that the directors have devised proper system to ensure compliance with the provisions of all applicable laws and that such systems are adequate and are operating effectively and; that the Directors has laid down internal financial controls to be followed by the company and that such internal financial controls are adequate and are operating effectively;

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

The Companys goal has always been to create an open and safe workplace for every employee to feel empowered, irrespective of gender, sexual preferences and other factors, and contribute to the best of their abilities. In line to make the workplace a safe environment, the Company has set up a policy on prevention of sexual harassment in line with the requirements of the Sexual

Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (“PoSH Act”). The Company was not required to constitute an Internal Complaint Committee as required under Section 4 of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 and the Rules made thereunder as the company does not employ 10 or more employees.

The Company has not received any complaints of work place complaints, including complaints on sexual harassment during the year under review. OR The following is a summary of complaints received and resolved during the reporting period:

No. Nature of Complaints	Received	Disposed-Off	Pending
1. Sexual Harassment	-	-	-
2. Workplace Discrimination	-	-	-
3. Child Labour	-	-	-
4. Forced Labour	-	-	-
5. Wages and Salary	-	-	-
6. Other HR Issues	-	-	-

16. MATERNITY BENEFIT PROVIDED BY THE COMPANY UNDER MATERNITY BENEFIT ACT 1961.

The Company declares that it has duly complied with the provisions of the Maternity Benefit Act, 1961. All eligible women employees have been extended the statutory benefits prescribed under the Act, including paid maternity leave, continuity of salary and service during the leave period, and post-maternity support such as nursing breaks and flexible return-to-work options, as applicable. The Company remains committed to fostering an inclusive and supportive work environment that upholds the rights and welfare of its women employees in accordance with applicable laws.

17. DEPOSITS

The Company has not accepted any public deposits and as such, no amount of principal or interest on public deposits was outstanding during the year under review.

18. DIRECTORS AND KEY MANAGERIAL PERSONNEL

The Board Directors of the Company as on the year ending 31st March, 2026 are as under:

SR No. DIN	Name of Director	Designation
1 06574912	Prashant Avantilal Vora	Managing Director
2 07861487	Harsh Prashant Vora	Director
3 09592879	Tejas Devendra Shah	Director
4 09152133	*Meghna Anup Gala	Director
5 09806622	Mehul Abhaykumar Shah	Director
6 *****3508K	Gaurav Baid	CFO
7 *****2444M	Saloni Abhishek Shah	Company Secretary

* As on the date of signing of the Boards Report, i.e., 30.06.2026, the name of Ms. Meghna Mahendra Salva has been changed to Mrs. Meghna Anup Gala. The requisite intimation to BSE and ROC is pending. Accordingly, all records and documents of the Company shall reflect her updated name as Mrs. Meghna Anup Gala.

18.1 Appointment of Managing Director

Mr. Prashant Vora (DIN: 06574912) was appointed as Managing Director of the Company for a tenure of 3 (Three) years with effect from August 20, 2025. Further the Members of the Company vide Special Resolution passed in the Extra-ordinary General Meeting (“EGM”) held on August 23, 2025 had approved the appointment of Mr. Prashant Vora as Managing Director.

18.2 Appointment of Independent Directors

In accordance with the provisions of the Act, Mr. Tejas Shah (DIN: 09592879), Mrs. Meghna Anup Gala (DIN: 09152133), were appointed as an Additional Non-Executive Independent Directors of the Company for a tenure of 5 (Five) Consecutive years with effect from August 20, 2025.

Further the Members of the Company vide Special Resolution passed in the Extra Ordinary General Meeting held on August 23, 2025 had approved the appointment of aforesaid Non-Executive Independent Directors.

In the opinion of the Board, the above Directors appointed have integrity, relevant expertise and experience (including proficiency) to act as an Independent Directors of the Company.

18.3 Appointment of Non-Executive Non-Independent Director

Mr. Harsh Vora (DIN: 07861487) was re-designated with effect from August 20, 2025 as an Non-Executive Non-Independent Director of the Company, liable to retire by rotation.

Further the Members vide Special Resolution passed in the Extra Ordinary General Meeting held on August 23, 2025, had approved the re-designation of aforesaid Non-Executive Non-Independent Director.

18.4 Appointment of KMP

Mrs. Saloni Abhishek Shah was appointed as Company Secretary of the Company with effect from September 8, 2025;

Mr. Gaurav Subhash Baid was appointed as Chief Financial Officer of the Company with effect from August 20, 2025

Pursuant to the provisions of Section 149 of the Act, the independent directors have submitted declarations that each of them meet the criteria of independence as provided in Section 149(6) of the Act along with Rules framed thereunder and Regulation 16(1) (b) of the SEBI Listing Regulations. There has been no change in the circumstances affecting their status as independent directors of the Company. During the year under review, the non-executive directors of the Company had no pecuniary relationship or transactions with the Company, other than sitting fees, commission, if any and reimbursement of expenses incurred by them for the purpose of attending meetings of the Board / Committee of the Company.

19. 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 Act and SEBI Listing Regulations. The performance of the Board was evaluated by the Board after seeking inputs from all the directors on the basis of criteria such as the board composition and structure, effectiveness of board processes, information and functioning, attendance of Board Meetings and Committees etc. The above criteria are broadly based on the Guidance Note on Board Evaluation issued by the Securities and Exchange Board of India on January 5, 2017 and provisions of the Companies Act, 2013 and SEBI Listing Regulation.

Further, the Independent Directors at their meeting held on January 31, 2026, reviewed the performance and role of Non-Independent Directors and the Board as a whole and Chairman of the Company. Further, the Independent Directors had also assessed the quality, quantity and timeliness of flow of information between the Company management and the Board that was necessary for the Board to effectively and reasonably perform their duties.

20. FAMILIARIZATION PROGRAM FOR INDEPENDENT DIRECTORS

Familiarization Programme for Independent Directors is designed with an aim to make the Independent Directors aware about their roles, responsibilities and liabilities as per the Act, SEBI Listing Regulations and other applicable laws and to get better understanding about the Company, nature of industry in which it operates and environment in which it functions, business model, long term/short term/strategic plans etc. As a part of familiarization programme, the Company makes presentations to the Board Members, inter alia, covering business environment, business strategies, operations review, quarterly and annual results, review of Internal Audit Report and action taken, statutory compliance, risk management etc.

The details of the training and familiarization program are available on our website at https://simandharimpex.com/familiarisation-programme-for-independent-directors/

20. STATUTORY AUDITORS

The Members at the 1^st Annual General Meeting held on July 15, 2024 , approved the appointment of M/s. Bohara Shah & Co., Chartered Accountants (Membership no. 143865W), as Statutory Auditors of the Company for a term of five years to hold office till the conclusion of the 6^th Annual General Meeting to be held on 2029.

21. AUDITORS REPORT

The Report given by M/s. Bohara Shah & Co., on the financial statement of the Company for the financial year 2025-26 is part of the

Annual Report. The statutory auditors report does not contain any qualifications, reservations, or adverse remarks or disclaimer.

Further, the Auditors of the Company have not reported any fraud as specified under Section 143(12) of the Companies Act, 2013.

22. INTERNAL AUDITOR

M/s. Jigar Zaveri & Associates have been appointed as an Internal Auditor of the company and they performed the duties of Internal Auditors of the Company for the Financial Year 2025-26 and their report is reviewed by the Audit Committee on periodically.

23. COST AUDITOR

The Company is not required to maintain cost records as per the Companies (Cost Records and Audit) Amendments Rules, 2014 for the Financial Year 2025-2026.

24. SECRETARIAL AUDITOR

Pursuant to the provisions of section 204 of the Companies Act, 2013 and Rules made thereunder, the Company has appointed M/s. JSD & Associates, Practicing Company Secretary as Secretarial Auditor for Financial Year 2025-26 to undertake the secretarial audit of the Company.

The Secretarial Audit Report for the financial year ended March 31, 2026, in the prescribed Form MR-3 is annexed as Annexure-I to this Report. The report is self-explanatory and does not have any qualifications.

25. REPORTING OF FRAUDS BY AUDITORS

There are no Fraud reported by Auditors u/s 143(12) of the Companies Act 2013 for the year ended 31^st March, 2025.

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

(A) Conservation of Energy: i) The step taken or impacts on conversation of energy The operation of your Company is not energy intensive. However, adequate measures have been initiated for conservation of energy. ii) The steps taken by the Company for utilizing alternative sources of energy NIL iii) The capital investment on energy conservation equipments - NIL

(B) Technology absorption

(i) the efforts made towards technology absorption the benefits derived like product improvement, cost reduction,	The Company is aggressively moving towards establishing a paperless corporate environment and strives to utilize the latest technology for achieving this goal.
(ii) product development or import substitution in case of imported technology (imported during the last three years reckoned from the beginning of the financial year)-	The management is regularly involved in implementing newer means of storage towards reduction of waste through use of technology. At present, the Company has not incurred any costs for Research and development.
(a) the details of technology imported
(iii) (b) the year of import;
(c) whether the technology been fully absorbed
(d) if not fully absorbed, areas where absorption has not taken place, and the reasons thereof
(iv) the expenditure incurred on Research and Development

(C) Foreign Exchange Earnings & Outgo:

(Rs. In Lakhs)

PARTICULARS	2025-2026	2024-2025
Foreign Exchange Earning	NIL	NIL
Foreign Exchange Outgo	NIL	NIL

27. MANAGEMENT DISCUSSION AND ANALYSIS:

Pursuant to Regulation 34 read with Schedule V of the Listing Regulations, a brief note on Management Discussions and Analysis of the results for the year under review is given in Annexure II which forms part of the Directors Report.

28. REMUNERATION TO DIRECTORS & KMP AND DISCLOSURES PURSUANT TO THE PARTICULARS OF EMPLOYEES AND RELATED DISCLOSURES

Remuneration to Directors & KMP and the particulars of employees required to be furnished pursuant to Section 197(12) of the Act read with Rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, is annexed herewith as Annexure III to this Report.

29. PARTICULARS OF LOANS GIVEN, INVESTMENTS MADE, GURANTEES GIVEN AND SECURITIES PROVIDED:

During the year under review, the Company has not provided any loan, guarantee and security or made any investment covered under the provisions of Section 186 of the Companies Act, 2013, to any person or other body corporate.

30. ANNUAL RETURN

The Annual Return of the Company in Form No. MGT-7 for FY 2024-25 is available on the Companys website at http://simandharimpex.com/wp-content/uploads/2026/03/Annual-Return-2024-25-PDF.pdf . The Annual Return for FY 2025-26 shall be filed with the Ministry of Corporate Affairs within sixty days from the date of the Annual General Meeting, as prescribed under the Companies Act, 2013. Upon filing, a copy of the Annual Return shall be made available on the Companys website in accordance with Section 92(3) of the Companies Act, 2013.

31. RISK MANAGEMENT

The Company does not fall under the ambit of top 1000 listed entities, determined on the basis of market capitalisation as at the end of the immediately preceding financial year. Hence, compliance under Regulation 21 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is not applicable. However, the Company has laid down the procedure to inform the Board about the risk assessment and minimization procedures. These procedures are reviewed by the Board annually to ensure that there is timely identification and assessment of risks, measures to mitigate them, and mechanisms for their proper and timely monitoring and reporting.

32. SIGNIFICANT & MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS

During the year under review, no significant and material orders were passed by the regulators or courts or tribunals impacting the going concern status and the Companys operations. Except the Order received from Honble National Company Law Tribunal, Mumbai Bench vide its order dated October 13, 2025 ("Order"), regarding sanction of the Scheme of Arrangement between Parshva Enterprises Limited ("Demerged Company") and Simandhar Impex Limited ("Resulting Company") and their respective Shareholders under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013.

33. 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

There were neither any applications made under the Insolvency and Bankruptcy Code, 2016 nor any proceedings were pending.

34. 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

Not Applicable.

35. CORPORATE SOCIAL RESPONSIBILITY (CSR)

The provisions of Section 135 of the Act regarding Corporate Social Responsibility are not applicable to the Company.

36. VIGIL MECHANISM

The Company has a Whistle Blower Policy and has established the necessary vigil mechanism for directors and employees in confirmation with Section 177(9) of the Act and Regulation 22 of Listing Regulations, to report concerns about unethical behavior. The policy on vigil mechanism is available on the website of the Company i.e. https://simandharimpex.com/wp-content/uploads/2025/09/12.-SIL-Whistle_Blower_Policy.pdf

37. DECLARATION BY INDEPENDENT DIRECTORS

The Company has received necessary declaration from each independent director under Section 149(7) of the Companies Act, 2013, that he / she meets the criteria of independence laid down in Section 149(6) of the Companies Act, 2013 and Regulation 25 of the Listing Regulations. The Independent Directors have complied with the Code of Independent Directors as prescribed in the Schedule IV to the Act.

38. INTERNAL FINANCIAL CONTROLS

Adequate internal controls, systems, and checks are in place, commensurate with the nature of the Companys business and size. The management exercises financial control on the operations through a well-defined budget monitoring process and other standard operating procedures.

The Internal Auditors monitor and evaluate the efficacy and adequacy of internal control in the Company, and compliance with operating systems, accounting procedures and policies at all locations of the Company. Based on the reports of Internal Auditors, the management undertakes appropriate corrective action in their respective areas.

39. CONTRACTS OR ARRANGEMENTS MADE WITH RELATED PARTIES

All transactions entered into by the Company during the financial year with related parties were on arms length basis & in ordinary course of business and in compliance with the provisions of section 188 of the Companies Act, 2013 and the SEBI Listing Regulations. The Company has not entered into any material transactions with related parties referred to in Section 188(1) of the Companies Act, 2013 and in compliance with the SEBI Listing Regulations. Accordingly, the details are not required to be given under AOC-2.

Disclosures pursuant to Accounting Standards on related party transactions have been made in the note no. 2.14 of note 22 to Financial Statements.

The Board of Directors of the Company has, on the recommendation of the Audit Committee, adopted a policy to regulate transactions between the Company and its related parties, in compliance with the applicable provisions of the Companies Act 2013, the Rules thereunder and the Listing Regulations. This policy has been uploaded on the website of the Company at www.simandharimpex.com .

You can access them directly via this link too https://simandharimpex.com/wp-content/uploads/2025/09/10.-SIL-Materiality_of_Related_Party_Transactions_policy.pdf .

40. CODE OF CONDUCT

The provisions relating to disclosure of compliance with the Code of Conduct under Regulation 26(3) read with Schedule V(D) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 are not applicable to the Company, in terms of Regulation 15(2) of the Listing Regulations.

41. COMPLIANCE OF SECRETARIAL STANDARDS

During the year under review, the Company has complied with the Secretarial Standards issued by The Institute of Company Secretaries of India and approved by the Central Government as required under Section 118(10) of the Companies Act, 2013.

42. 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:

1. There was no issuance of equity shares with differential rights regarding dividend, voting, or otherwise, and no issuance of shares under the Employees Stock Option Scheme as per the provisions of Section 62(1)(b) of the Act, read with Rule 12(9) of the Companies (Share Capital and Debenture) Rules, 2014.

2. There was no issuance of shares (including sweat equity shares) to employees of the Company under any scheme.

3. No voting rights were exercised in respect of shares purchased directly by employees under a scheme pursuant to Section 67(3) of the Companies Act, 2013.

43. APPRECIATIONS

Your directors wish to place on record their appreciation for the continuous support received from the Members, customers, suppliers, bankers, various statutory bodies of the Government of India and the Companys employees at all levels.

For and on behalf of the Board of Directors
Simandhar Impex Limited
Sd/-	Sd/-
Prashant Vora	Harsh Vora
Managing Director	Director
DIN: 06574912	DIN: 07861487
Date: June 30, 2026
Place: Mumbai