Sunrakshakk Industries India Ltd Directors Report

To,

The Members,

The directors are pleased to present the Thirty Second Annual Report of SUNRAKSHAKK INDUSTRIES INDIA LIMITED (Formerly Known as A.K. SPINTEX LIMITED) (the Company) together with the Audited Financial Statements for the financial year ended 31 March 2026

Financial performance

STANDALONE	2025-26	2024-25	CONSOLIDATED	2025-26	2024-25
Turnover	21437.39	10404.57		60774.75	18015.86
Operating Profit before interest, depreciation & tax	3070.48	1870.65		6148.54	2624.09
Less: Interest	313.14	126.05		340.82	129.23
Profit Before Depreciation & Tax	2757.33	1744.60		5807.71	2494.86
Less: Depreciation	936.51	982.40		1372.34	1082.45
Profit Before tax	1820.82	762.20		4435.37	1412.41
Less: Income Tax (Current)	427.97	219.88		896.08	336.39
Less: Earlier Tax	0.81	2.20		0.81	2.20
Profit after tax	1392.04	540.12		3538.47	1073.82
LESS: MAT Credit Entitlement	-	-		-	-
ADD/LESS: Deferred Tax (Current)	-41.69	-23.37		-40.27	-27.21
Profit after provision for deferred tax	1350.35	563.49		3498.20	1101.03
Add: Balance brought forward	3957.61	3394.11		4672.42	3394.11
Add: Security Premium during the year	9707.68	-		9707.68	-
Balance carried to Balance Sheet	14180.35	3957.61		17878.30	4672.42

FINANCIAL HIGHLIGHTS AND OPERATION

The financial statements have been prepared as per the IND-AS prescribed by the Institute of Chartered Accountants of India (ICAI).

The Key highlights pertaining to the business of the Company for the year 2025-26 and period subsequent thereto have been given hereunder:

Performance Highlights for the Year Ended March 2026:

Revenue from Operations for FY26 stood at 7607.75 Crore on a consolidated basis, reflecting a 237.35% Y-o-Y growth from 180.16 Crore in FY25. EBITDA (excluding other income) stood at 58.69 Crore in FY26 on a consolidated basis, compared to 25.66 Crore in FY25, marking a 128.74% Y-o-Y growth. Profit After Tax (PAT) on a consolidated basis increased to 34.98 Crore in FY26 from 11.01 Crore in FY25, registering a 217.70% Y-o-Y growth. During FY26, the Company witnessed strong growth led by the scaling up of its FMCG and FMCG intermediate business, while the textile segment continued to contribute to the overall operations. The Board remains confident that the Company will continue to strengthen its operating scale, profitability and market presence in the coming years.

DIVIDEND

With a view to provide a cushion for financial contingencies in the future and to strengthen the financial position of the Company, your directors have decided not to recommend any dividend for the financial year 2025-26.

POLLUTION CONTROL

Your directors are pleased to inform you that the Company had install a three-stage Effluent Treatment Plant (ETP) equipped with Reverse Osmosis (RO) and Effluent Evaporation System. This initiative forms

In view of the prevailing water scarcity, the ETP and RO System will not only ensure effective treatment and recycling of wastewater but will also provide a comprehensive solution for water pollution management. The system is expected to significantly reduce environmental impact and support the Companys efforts in promoting resource conservation.

DISCLOSURE OF PARTICULARS

Information under Sub Section (3) (m) of Section 134 of the Companies Act, 2013 read with the Companies (Accounts) Rules, 2014 and Information as per Companies (Disclosure of particulars in the Report of Board of Directors) Rules, 1988 relating to conservation of energy, technology absorption, foreign exchange earnings and outgo are given in Annexure forming part of this report.

LISTING OF SHARES

The Shares of the Company are listed in the following Stock Exchanges:- Bombay Stock Exchange Ltd., Mumbai Listing fees for the financial year 2026-27 have been paid to BSE Limited in accordance with applicable requirements.

PUBLIC DEPOSIT

The Company has not accepted any fixed deposit from the public within the meaning of Section 73 & 76 of the Companies Act, 2013.

APPOINTMENT OF SHARE TRANSFER AGENT

Company has been appointed SEBI Registered Beetal Financial & Computer Services (P) Ltd. New Delhi, as Transfer agent for transfer of shares

DEMAT OF SHARES

The Company has made necessary arrangements with National Securities Depository Limited (NSDL) and Central Depository Services (India) Limited (CDSL) for dematerialisation of the shares of the Company. Members holding shares in physical form may convert their physical shareholding into dematerialised form by following the prescribed procedure through a Depository Participant.

RESERVES

Other Equity as at 31 March 2026 stood at Rs. 14,180.35 Lakhs on a standalone basis and Rs. 17,878.30 Lakhs on a consolidated basis. The Board proposes to retain the profits in the business to support the Companys growth and expansion plans.

SUBSIDIARY COMPANY

As at 31st March, 2026, the Company has one wholly-owned subsidiary, namely Sunrakshak Agro Products Private Limited, having its registered office at Bhiwara, Rajasthan. During the financial year under review, there was no company which became or ceased to be a subsidiary, associate or joint venture of the Company. The financial performance and salient features of the financial statements of the subsidiary company, as required under the applicable provisions of the Companies Act, 2013, are disclosed in an Annual Report. The Company has duly considered the financial performance of its subsidiary while preparing the Consolidated Financial Statements for the financial year ended 31st March, 2026.

CONSOLIDATED FINANCIAL STATEMENTS

The Audited Consolidated Financial Statements of the Company for the financial year ended 31st March, 2026 have been prepared in accordance with the applicable Indian Accounting Standards ("Ind AS") notified under the Companies (Indian Accounting Standards) Rules, 2015 read with the relevant provisions of the Companies Act, 2013.

The Consolidated Financial Statements have been prepared on the basis of the audited financial statements of the Company and its subsidiary, Sunrakshak Agro Products Private Limited, and in accordance with the applicable principles of consolidation. The Consolidated Financial Statements have been duly approved by the Board of Directors and form part of the Annual Report of the Company.

CAPITAL STRUCTURE

The Authorized Share Capital of the Company is Rs.21,00,00,000/- (Rupees Twenty one crore only) divided into 10.50 Crore equity shares of Rs.2/- each The Paid up share capital of the Company is Rs.6,20,13,500 only divided into 3,10,06,570 equity shares of Rs. 2/- each

MATERIAL CHANGES AND COMMITMENTS

There have been no material changes and commitments affecting the financial position of the Company between the end of the financial year, i.e., 31st March, 2026, and the date of this Report.

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

No significant and material orders have been passed by any regulator, court or tribunal during the financial year under review which could adversely impact the going concern status of the Company or its operations in future.

IEPF UNCLAIMED DIVIDEND AND SHARES

Pursuant to the provisions of Sections 124 and 125 of the Companies Act, 2013 read with the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, the Company is required to transfer the amount of dividend remaining unpaid or unclaimed for a period of seven years from the date of transfer to the Unpaid Dividend Account to the Investor Education and Protection Fund ("IEPF").

Further, equity shares in respect of which dividend has remained unpaid or unclaimed for seven consecutive years are liable to be transferred to the IEPF in accordance with the applicable provisions of the Act and the Rules made thereunder.

During the financial year under review, there was no amount of unpaid or unclaimed dividend required to be transferred to the IEPF and no equity shares were liable to be transferred to the IEPF.

INSOLVENCY AND BANKRUPTCY CODE, 2016

During the financial year under review, there were no proceedings initiated or pending against the Company under the Insolvency and Bankruptcy Code, 2016, and the Company has not made any application under the said Code.

ONE-TIME SETTLEMENT/VALUATION DIFFERENCE

During the financial year under review, there was no instance of one-time settlement with any Bank or Financial Institution and accordingly, there was no requirement to disclose any difference between the amount of valuation at the time of one-time settlement and the valuation while availing loan from the Banks or Financial Institutions.

CHANGE IN NATURE OF BUSINESS

There was no change in the nature of business of the Company during the financial year under review.

ANNUAL RETURN

Pursuant to the provisions of Section 92 (3) of the Companies Act, 2013 read with Rule 12 of the Companies (Management and Administration) Rules, 2014, the Annual Return of the Company as on 31st March, 2026, in the prescribed form, is available on the website of the Company at: http://www.sunrakshakk.com/AnnualReport

Independent Directors: During FY26, there was no change in the composition of Independent Directors. The Board comprised Mr. Aishwarya Tripathi (DIN: 09769648), Mr. Lokesh Mundra (DIN: 07012943) and Mrs. Monika Lalwani (DIN: 08751122) as Independent Directors.

3. Other Key Managerial Persons: The Company has Mr. Dinesh Porwal as Chief Financial Officer and Mr. Ashish Kumar Bagrecha as Company Secretary (ACS No. 34182) as its Key Managerial Personnel within the meaning of Section 203 of the Companies Act, 2013.

ANNUAL SECRETARIAL COMPLIANCE REPORT

Pursuant to Regulation 24A of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has obtained the Annual Secretarial Compliance Report from M/s. Varun Kabra & Associates, Practising Company Secretaries, for the financial year ended 31st March, 2026.

The said Report confirms compliance with the applicable provisions of the Securities and Exchange Board of India Act, 1992, the rules, regulations, circulars and guidelines issued thereunder and the applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The Annual Secretarial Compliance Report has been duly submitted to the Stock Exchange within the prescribed timelines and is also available on the website of the Company at http://www.sunrakshakk.com/AnnualReport.

Note: Insert this only after confirming that the report was actually obtained and filed with BSE. DETAILS OF SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS IMPACTING THE GOING CONCERN STATUS AND COMPANYS OPERATION IN FUTURE No significant and material orders were passed by the regulators or courts or tribunals which affect the going concern status and future operation of the Company.

DIRECTORS AND KEY MANAGERIAL PERSONNEL

1. Executive Directors and KMPs:

(i) During FY26, the Board of Directors comprised Shri Prakash Chand Chhabra (DIN: 00155631), Managing Director, Shri Tilok Chand Chhabra (DIN: 00167401), Director, and Shri Saurabh Chhabra (DIN: 00488493), Director, along with the Independent Directors referred to below.

(ii) At the Annual General Meeting of the Company held on September 30, 2025, the Members re-appointed Shri Tilok Chand Chhabra (DIN: 00167401), Director of the Company, is liable to retire by rotation at the forthcoming Annual General Meeting and, being eligible, offers himself for re-appointment.

2. Independent Directors:

During FY26, there was no change in the composition of Independent Directors. The Board comprised Mr. Aishwarya Tripathi (DIN: 09769648), Mr. Lokesh Mundra (DIN: 07012943) and Mrs. Monika Lalwani (DIN: 08751122) as Independent Directors.

3. Other Key Managerial Persons:

The Company has Mr. Dinesh Porwal as Chief Financial Officer and Mr. Ashish Kumar Bagrecha as Company Secretary (ACS No. 34182) as its Key Managerial Personnel within the meaning of Section 203 of the Companies Act, 2013.

MEETINGS OF THE BOARD OF DIRECTORS

The Board of Directors of the Company met 6 times during the year on 30th May 2025, 13th June 2025, 14th August 2025, 03rd September 2025, 13th November 2025 and 14th February 2026, in respect of which proper notices were given and the proceedings were properly recorded, signed and maintained in the Minutes Book kept by the Company for the purpose. The intervening gap between the meetings was within the period prescribed under the Companies Act, 2013.

DECLARATION BY INDEPENDENT DIRECTORS

In terms of the provisions of section 149 of the Act and the Listing Regulations, 2015, the Independent Directors on the Board of your Company are Mr. Aishwarya Tripathi, Mr. Lokesh Mundra and Mrs. Monika Lalwani.

The Company has received declaration pursuant to section 149(7) of the Act and regulation 25 of the Listing Regulations, 2015 from all the independent directors stating that they meet the criteria of independence as provided in section 149(6) of the Act read with regulations 16 and 25 of the Listing Regulations, 2015.

The independent directors have also confirmed compliance with the provisions of section 150 of the Act read with rule 6 of the Companies (Appointment and Qualifications of Directors) Rules, 2014, relating to inclusion of their name in the independent directors databank of the Indian Institute of Corporate Affairs.

The Board of Directors of your Company have taken on record the said declaration and confirmation submitted by the independent directors after undertaking due assessment of the veracity of the same in terms of regulation 25 of the Listing Obligations Disclosure Requirement Regulations, 2015.

In the opinion of the Board, the independent directors fulfil the conditions specified in the Act as well as the Rules made thereunder read with the Listing Regulations, 2015 and have complied with the code for independent directors prescribed in Schedule IV to the Act.

ANNUAL EVALUATION BY THE BOARD:

The evaluation framework for assessing the performance of Directors comprises of the following key areas:

i. Attendance of Board Meetings and Board Committee Meetings.

ii. Quality of contribution to Board deliberations.

iii. Strategic perspectives or inputs regarding future growth of Company and its performance.

iv. Providing perspectives and feedback going beyond information provided by the management.

v. Commitment to shareholder and other stakeholder interests

The evaluation involves Self-Evaluation by the Board Member and subsequently assessment by the Board of Directors. Member of the Board not participated in the discussion of his/her evaluation.

FAMILIARISATION PROGRAMME FOR INDEPENDENT DIRECTORS

The Company has in place a familiarisation programme for Independent Directors to familiarise them with the Company, its business, operations, industry, regulatory environment, roles, rights and responsibilities and other relevant matters.

During the financial year under review, the Independent Directors were familiarised with the Companys business, operations, financial performance, strategic initiatives, regulatory developments and other matters relevant to the effective discharge of their duties.

DIRECTORSRESPONSIBILITY STATEMENT

Pursuant to the requirements of Section 134(5) of the Companies Act, 2013, it is hereby confirmed:

Accounting Standards:

While preparing the annual accounts of the Company for the year ended 31st March 2026, the applicable accounting standards had been followed along with proper explanations relating to material departures, if any.

Accounting Policies:

The directors have selected such accounting policies and applied them consistently and reasonable and prudent judgment and estimates were made so as to give a true and fair view of the state of affairs of the company at the end of the financial year and of the profit of the company for that period.

Preparation of accounts on a going concern basis:

The Annual accounts have been prepared on a going concern basis.

Internal Financial Control:

The directors had laid down internal financial controls to be followed by the company and such internal financial control is adequate and operating well.

Compliance:

The directors had devised proper system to ensure compliance with the provision of all applicable laws and that such system is adequate and operating effectively

COMMITTEES OF THE BOARD:

During the year, in accordance with the Companies Act, 2013, the Board has the following 4 (Four) Committees as follows:

(1) Audit Committee (2) Nomination and Remuneration Committee (3) Stakeholder Relationship committee (4) Corporate Social Responsibility Committee

BOARD DIVERSITY AND COMPETENCY MAPPING

The Company recognises the importance of having an appropriately diverse Board comprising individuals with an appropriate balance of knowledge, experience, skills and expertise to enable effective and informed decision-making.

The Board comprises Directors having experience and expertise in areas including [finance/accounting, business management, industry operations, corporate governance, legal and regulatory matters, strategy, risk management, etc.], which enables the Board to effectively oversee the Companys operations and strategic objectives.

In accordance with the applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has identified the key skills, expertise and competencies required for effective functioning of the Board.

The detailed Board skills, expertise and competency matrix, including the mapping of such skills and competencies with individual Directors, forms part of the Corporate Governance Report.

CODE OF CONDUCT

The Company has adopted a Code of Conduct for the Board of Directors and Senior Management Personnel, which lays down the principles and standards governing ethical conduct, integrity, compliance with applicable laws and regulations, avoidance of conflicts of interest, protection of confidential information and safeguarding of the Companys assets.

All members of the Board of Directors and Senior Management Personnel have affirmed their compliance with the Code of Conduct for the financial year ended 31st March, 2026. A declaration to this effect by the Managing Director forms part of the Annual Report

PARTICULARS OF CONTRACTS OR ARRANGEMENTS MADE WITH THE RELATED PARTIES

Your Company has entered into transactions with the related parties, which are in its ordinary course of business and are carried out on an arms length basis. the provisions of Section 188 to Related Party Transaction are complied.

The particulars of every contract or arrangement entered into by the Company with related parties referred to in sub-section (1) of section 188 of the Companies Act, 2013 including certain arms length transactions under third proviso thereto shall be disclosed in Form No. AOC-2. As Annexure II (Format enclosed)

CODE OF CONDUCT FOR PREVENTION OF INSIDER TRADING

The Board of Directors has adopted the insider trading policy in accordance with requirement of SEBI (Prohibition of Insider Trading) Regulation, 2015 and applicable security laws. The insider trading policy of the company has lays down guidelines & procedures to be followed and disclosure will be made while dealing with shares of the company as well as the consequences of the violation. The policy has been formulated to regulate, monitor and ensure reporting of deals by employees and to maintain the highest ethical standard of dealing in company security.

The policy is available on company website. www.sunrakshakk.com/policies

DISCLOSURE OF REMUNERATION OF EMPLOYEES COVERED UNDER RULE 5(2) OF THE COMPANIES (APPOINTMENT AND REMUNERATION OF MANAGERIAL PERSONNEL) RULES, 2014:

None of the employees of the Company, other than the Managing Director, who were employed throughout the financial year, was in receipt of remuneration in aggregate of ?60 lakh or more, or if employed for part of the financial year, was in receipt of remuneration of ?5 lakh or more per month.

NAMES OF THE COMPANIES WHICH HAVE BECOME OR CEASED TO BE SUBSIDIARIES, JOINT VENTURES OR ASSOCIATE COMPANIES

At the end of the financial year under review the company has one wholly-owned subsidiary by the name Sunrakshak Agro Products Private Limited headquartered at Bihlwara.

PERFORMANCE AND FINANCIAL POSITION OF THE SUBSIDIARY COMPANIES

The company has one wholly-owned subsidiary by the name Sunrakshak Agro Products Private Limited headquartered at Bihlwara.

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

Particulars	Year ended March 31, 2026	Year ended March 31, 2025
Revenue from Operations	39417.73	33306.35
Profit Before Tax	26145.51	2074.54
Less: Current Tax	4681.14	368.63
Deferred Tax	-1.42	-7.86
Income Tax earlier years	--	--
Profit For the Year	21478.57	1713.77

Secretarial Standards of ICSI

The Company has complied with the requirements prescribed under the Secretarial Standards on Meetings of the Board of Directors (SS-1) and General Meetings (SS-2).

INTERNAL FINANCIAL CONTROLS

The Company has adequate internal financial control systems commensurate with the size, scale and complexity of its operations.

The internal financial control framework is designed to provide reasonable assurance regarding the reliability of financial reporting, safeguarding of assets, prevention and detection of frauds and errors, accuracy and completeness of accounting records and timely preparation of reliable financial information. The internal financial controls are reviewed periodically by the management and the Internal Auditors and significant observations, if any, are placed before the Audit Committee for review and appropriate action.

Based on the assessment carried out by the management and the review undertaken by the Statutory Auditors, the Company is of the opinion that the internal financial controls with reference to the financial statements were adequate and operating effectively as at 31st March, 2026.

AUDITORS

Statutory Auditors

M/s O.P. DAD & CO., Chartered Accountants (Firm Registration No. 002330C), Bhilwara, continue as the Statutory Auditors of the Company and are appointed to hold office up to the conclusion of the 33rd Annual General Meeting to be held in 2028. The Statutory Auditors Report on the financial statements for FY 2025-26 does not contain any qualification, reservation, adverse remark or disclaimer.

Secretarial Auditors

Pursuant to the provisions of Section 204 of the Companies Act, 2013 and the rules made thereunder, the Company has appointed M/s Varun Kabra & Associates, Practising Company Secretaries, as the Secretarial Auditor for FY 2025-26. The Secretarial Audit Report in Form MR-3 for the year ended March 31, 2026 is annexed herewith as Annexure II to this Report and does not contain any qualification, reservation or adverse remark.

M/s Varun Kabra & Associates, Practising Company Secretaries, have been appointed as the Secretarial Auditor of the Company for a term of five consecutive years commencing from FY 2025-26, pursuant to the approval of the shareholders.

Internal Auditor

Pursuant to Section 138 of the Companies Act, 2013, M/S Jindal Kulwal & Associates, who had been appointed as Internal Auditor for the period of FY 2026-27 and his reports will be reviewed by the Audit Committee from time to time.

Cost Auditors

Pursuant to the provisions of Section 148 of the Act, the Board of Directors, on the recommendation of the Audit Committee, appointed K.C. MOONDRA & Co., Cost Accountants (Firm Registration No. 101814), as the Cost Auditor of the Company for FY 2026-27. The remuneration of the Cost Auditor was approved by the members at the ensuing Annual General Meeting. The Company is required to maintain cost records under the applicable provisions and accordingly such accounts and records are maintained.

The cost auditor has furnished the eligibility certificate along with his consent to such appointment in terms of the relevant provisions of the Act read with Rules framed thereunder. The Audit Committee has also received a certificate from the cost auditor certifying their independence and arms length relationship with the Company.

As per the provisions of section 148 of the Act read with the Companies (Cost Records and Audit) Rules, 2014, the Company is required to maintain cost records and accordingly, such accounts and records are maintained.

AUDITORSREPORT

There is no qualification, reservation or adverse remarks or disclaimer made by the auditors in their report.

AUDITORS CERTIFICATE ON CORPORATE GOVERNANCE

In compliance with the provisions of Regulation 34(3) read with Schedule V of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Auditors Certificate on Corporate Governance for FY 2025-26 is annexed to this Boards Report. The said Certificate does not contain any qualification, reservation, adverse remark or disclaimer.

REPORTING OF FRAUDS BY AUDITORS

In accordance with the provisions of Section 143(12) of the Companies Act, 2013, the Board of Directors hereby confirms that no instance of fraud has been reported by the Statutory Auditors, Internal Auditors, Cost Auditors or Secretarial Auditors to the Audit Committee or the Board of Directors during the financial year under review.

CORPORATE SOCIAL RESPONSIBILITY

As per the provisions of Section 135 of the Companies Act, 2013, read with rules framed there under, every company including its holding or subsidiary and a foreign company, which fulfills the criteria specified in sub-section (1) of section 135 of the Act shall comply with the provisions of Section 135 of the Act and its rules.

CORPORATE SOCIAL RESPONSIBILITY INITIATIVES

Your Company is committed to make a positive contribution to communities where it operates. Pursuant to Section 135 of the Companies Act, 2013, the Company constituted CSR committee and formulated CSR Policy as guiding principle for undertaking CSR activities. The Companys vision on CSR is that the Company being a responsible Corporate Citizen would continue to make a serious endeavour for improvement in quality of life and betterment of society through its CSR related initiatives.

During FY 2025-26, the Company had a CSR obligation of Rs. 19.20 Lakhs, which remained unsent during the financial year and was transferred to a separate Unsent CSR Account in accordance with the applicable provisions of the Companies Act, 2013, in respect of the ongoing CSR project "Pashu Raksha" undertaken by the Company.

Further, an amount of Rs. 14.39 Lakhs pertaining to the CSR obligation of FY 2024-25 was utilised towards CSR activities during FY 2025-26. Accordingly, the Company has complied with the applicable provisions relating to unsent CSR expenditure.

The disclosures of CSR activities pursuant to Section 134(3) of the Companies Act, 2013 read with Rule 8 of the Companies (Corporate Social Responsibility) Rules, 2014 are annexed hereto and form part of this Report as Annexure - I.

LISTING AGREEMENT

The Security & Exchange Board of India (SEBI) on September 2, 2015 issued (Listing Obligation & Disclosure Requirement) Regulation, 2015 with the aim to consolidate & streamline the provision of listing agreement for different segment of capital market to ensure better enforceability the said regulations were effective from December, 1, 2015 accordingly all listed entity were required to enter into the listing agreement within six months from the effective date. The company entered into listing agreement with BSE Limited during August, 2015.

RELATED PARTY TRANSACTIONS

All Related Party Transactions entered into during the financial year ended March 31, 2026 were undertaken in the ordinary course of business and, where applicable, on an arms length basis under Section 188(1) of the Act and the Listing Regulations. Details of the transactions with Related Parties are provided in the accompanying financial statements (Note No. 36 of the Financial Statements) in compliance with Section 134(3)(h) of the Act.

The Policy on materiality of related party transactions and dealing with related party transactions approved by the Board may be accessed on the Companys website under the Investor Relations / Codes and Policies section at www.sunrakshakk.com.

The particulars of contracts or arrangements made with related parties pursuant to Section 188 are furnished in Annexure - II and attached with this Report.

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

Details of Loans

SL No	Date of making loan	Details of Borrow	Amount	Purpose for which the loan is to be utilized by the recipient	Time period for which it is given	Date of SR (if BR)	Date of SR (if reqd)	Rate of Interest	Security
Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil

Details of Investments:

SL No	Date of investment	Details of Investee	Amount	Purpose for which the proceeds from investment is proposed to be utilized by the recipient	Date of BR	Date of SR (if reqd)	Expected rate of return
Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil

Details of Guarantee / Security Provided:

SL No	Date of providing security/guarantee	Details of recipient	Amount	Purpose for which the security/guarantee is proposed to be utilized by the recipient	Date of BR	Date of SR (if any)	Commission
Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil

VIGIL MECHANISM

The Company has a vigil mechanism named vigil mechanism/whistle blower Policy to deal with instance of fraud and mismanagement, if any. The details of the Vigil Mechanism Policy are explained in the Corporate Governance Report as Annexure V.

RISK MANAGEMENT POLICY

Risk management is the identification, assessment and taking pro-active measures to face the impact of various risks. Risks may arise from uncertainty in financial markets, project failures, legal liabilities, credit risk, accidents, natural causes and disasters etc. The Company has adopted appropriate procedure and policies to safeguard the company against business and other risk to mitigate its impact to the extent possible. The Risk management plans & policies are periodically monitored, reviewed and evaluated and updated from time to time.

INTERNAL CONTROL SYSTEMS

The Companys internal control systems are adequate and commensurate with the nature and size of the Company and it ensures:

Timely and accurate financial reporting in accordance with applicable accounting standards. Optimum utilization, efficient monitoring, timely maintenance and safety of its assets. Compliance with applicable laws, regulations and management policies.

HUMAN RESOURCES AND INDUSTRIAL RELATIONS

The Company is pleased to report that during the year under reporting, the industrial relations were cordial.

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

Information in accordance with the provisions of Section 134 read with the Companies (Accounts) Rules, 2014 regarding conservation of energy, and technology absorption apply to your Company.

FOREIGN EXCHANGE EARNINGS & OUTGO

The details of foreign exchange earnings and outgo for FY 2025-26 are disclosed in the financial statements and relevant annexures forming part of the Annual Report.

Value of Import 68,20,574 Expenditure in Foreign Currency 63,112 EURO and 11,800 USD Value of Imported Raw Material 81,76,370 Foreign Exchange Earnings during the year NIL

DISCLOSURES UNDER SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION & REDRESSAL) ACT, 2013

There was no case filled during the year, under the sexual harassment of women at workplace (Prevention, Prohibition & Redressal) Act, 2013. Further Company ensures that there is a healthy and safe atmosphere for every women employee at the workplace and made the necessary policies for safe and secure environment for women employee.

MATERNITY BENEFIT:

There was no eligible employee for the company to give maternity benefit.

INDUSTRIALRELATION

Industrial relation remained cordial and peaceful during the year.Your directors wish to place on record the appreciation for the devoted services rendered by the workers,staff and executives of the Company at all levels which have very much contributed to the efficient management of the Companys affairs and assistance.

CORPORATEGOVERNANCE

Pursuant to Regulation 27 of the SEBI (LODR) Regulations,2015,the Corporate Governance Report and Auditors Certificate regarding compliance with the conditions of Corporate Governance form part of the Annual Report.

MANAGEMENT DISCUSSION & ANALYSIS REPORT

The Management Discussion & Analysis Report for FY 2025-26 is presented as a separate section forming part of the Annual Report.

ACKNOWLEDGEMENT

The Directors would like to express their grateful appreciation for the assistance and co-operation received from customers, vendors, stakeholders, Central and State government Authorities and other business associates and bankers of the Company. Your directors take this opportunity to thank all the employees for rendering high-quality service to every constituent of the Companys customers. The employees have worked on principles of honesty, integrity, fair play and this has helped to ensure a sustained excellence in performance. Finally, Directors would like to convey their gratitude to the members and look forward to their continued support.