Supra Trends Ltd Directors Report

To The Members,

Your directors have pleasure in presenting the 39th Annual Report of Supra Trends Limited (the Company) together with the Audited financial statements for the financial year ended March 31, 2026.

FINANCIAL RESULTS:

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

(Rupees in Lakhs)

Particulars	Standalone FY 2025-26	Standalone FY 2024-25	Consolidated FY 2025-26	Consolidated FY 2024-25
Revenue from Operations	5.36	-	1012.49	9.30
Other Income	3.78	9.48	28.01	10.28
Total Revenue	9.14	9.48	1040.50	19.58
Profit/Loss for the year (before Interest, Depreciation & Tax)	(70.54)	(50.24)	(120.00)	(116.79)
Less----
Interest	-	-	-	-
Depreciation	-	-	-	-
Provision for Taxation (including deferred tax)	0.01	-	7.21	-
Net Profit	(70.53)	(50.24)	(127.21)	(116.79)
Earning Per Equity share
a. Basic	(0.52)	(0.37)	(0.96)	(0.85)
b. Diluted	(0.52)	(0.37)	(0.96)	(0.85)

FINANCIAL PERFORMANCE AND STATE OF COMPANYS AFFAIRS:

During the year under review, the Company recorded total revenue of Rs. 9.14 lakhs, as compared to Rs. 9.48 lakhs in the previous financial year. The Company incurred a loss of Rs. 70.54 lakhs during the year under review, as against a loss of Rs. 50.24 lakhs in the previous financial year.

On a consolidated basis, the Company recorded total revenue of Rs. 1,040.50 lakhs during the year under review, as compared to Rs. 19.58 lakhs in the previous financial year. The consolidated loss for the year stood at Rs. 120.00 lakhs, as against a consolidated loss of Rs. 116.79 lakhs in the previous financial year.

The Management continues to take appropriate measures to address the operational and technical issues and improve the operational efficiency of the Company with a view to strengthening its financial performance in the coming years.

TRANSFER OF AMOUNT TO RESERVES:

The Company has not proposed to transfer any amount to the reserve for the financial year ended March 31, 2026.

DIVIDEND:

The Board of directors does not recommend any dividend for the financial year ended March 31, 2026.

DIVIDEND DISTRIBUTION POLICY:

Pursuant to Regulation 43A of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations") is available on the Companys website at www.supatrends.com.

DEPOSITS

There were no outstanding deposits within the meaning of Section 73 and 74 of the Companies Act, 2013 read with the rules made thereunder. Your Company did not accept any deposit during the period under review.

LISTING OF EQUITY SHARES:

Your Companys shares are presently listed and traded on the BSE Limited; Your Company is regular in paying the listing fee to the BSE Limited.

SHARE CAPITAL:

Sl.No. Particulars	(Rs. In lakhs)
1. Authorised Share Capital: 2,60,00,000 Equity Shares of Rs.10/- each	2600.00
2. Equity Shares at the beginning of the year: Issued, Subscribed & Paid-up Share Capital: 1,35,37,241 equity shares of Rs. 10/- each	1353.72
3 Equity Shares at the end of the year: Issued, Subscribed & Paid-up capital: 1,35,37,241 equity shares of Rs. 10/- each	1353.72

During the year under review:

• Buy Back of Securities: The company has not bought back any of its securities.
• Sweat Equity Shares: The company has not issued any Sweat Equity Shares.
• Bonus Shares: No Bonus shares were issued during the year.
• Preference Shares/Debentures: Company has not issued any Preference shares/Debentures.
• Employees Stock Option Plan: Company has not provided any Stock Option Scheme.

CHANGE IN NATURE OF THE BUSINESS:

There has been no change in the nature of business of your Company during the Financial Year 2025-26.

DIRECTORS AND KEY MANAGERIAL PERSONNEL:

Appointment/Re-appointment

During the year under review the following appointments and resignations were made for the office of director and key managerial personnel.

a) During the year under review, the Board of Directors, at its meeting held on July 01, 2025, appointed Mrs. Bhavani Ajjarapu (DIN: 08331321) as an Additional Director of the Company and subsequently appointed her as the Managing Director of the Company. At the same meeting, Mr. Koppuravuri Naga Venkata Shyam Anirudh (DIN: 08644720) was appointed as an Additional Director of the Company and subsequently appointed as the Whole-time Director of the Company.

The aforesaid appointments of Mrs. Bhavani Ajjarapu and Mr. Koppuravuri Naga Venkata Shyam Anirudh were subsequently approved by the Members of the Company at their 38th Annual General Meeting.

b) Mr. Mathamsetty Venkata Krishna Sunil Kumar (DIN: 03597178) resigned from his Managing director and Directorship position in the company w.e.f. on July 01, 2025.

Retirement by Rotation

In terms of the provisions of section 152 of the Companies Act, 2013 two third of the total number of directors excluding Independent Directors are liable to retire by rotation and out of which, one third is liable to retire by rotation at every annual general meeting pursuant to which Mr. Koppuravuri Naga Venkata Shyam Anirudh (DIN: 08644720) is liable to retire by rotation at the ensuring Annual General Meeting and he offers himself for re-appointment.

DECLARATION BY INDEPENDENT DIRECTORS:

In terms of Section 149 of the Act and SEBI Listing Regulations, all Independent Directors of the Company have given requisite declarations under Section 149(7) of the Act, that they meet the criteria of independence as laid down under Section 149(6) of the Act along with Rules framed thereunder, Regulation 16(1)(b) of SEBI Listing Regulations and have complied with the Code of Conduct of the Company as applicable to the Board of directors and Senior Management. In terms of Regulation 25(8) of the SEBI Listing Regulations, the Independent Directors have confirmed that they are not aware of any circumstance or situation, which exists or may be reasonably anticipated, that could impair or impact their ability to discharge their duties with an objective independent judgement and without any external influence. The Company has received confirmation from all the Independent Directors of their registration on the Independent Directors Database maintained by the Indian Institute of Corporate Affairs, in terms of Section 150 read with Rule 6 of the Companies (Appointment and Qualification of Directors) Rules, 2014.

In the opinion of the Board, the Independent Directors possess the requisite expertise and experience and are persons of high integrity and repute. They fulfill the conditions specified in the Act as well as the Rules made thereunder and are independent of the management.

Independent Directors of the Company have met once in the financial year 2025-26:

a) To review the performance of Non-Independent Directors and the Board as a whole,
b) To review the performance of Board taking into account the views of executive and non-executive directors;
c) To assess the quality, quantity and timeliness of flow of information between the company management and the Board this is necessary for the Board to effectively and reasonably perform their duties.

FAMILIARIZATION PROGRAMME FOR INDEPENDENT DIRECTORS:

The Company familiarizes its Independent Directors with their roles, rights, responsibilities in the Company, nature of the industry in which the Company operates, etc., through various programmes. These include orientation programme upon induction of new Director, as well as other initiatives to update the Directors on an ongoing basis. Further, the Company also makes periodic presentations at the Board and Committee meetings on various aspects of the Companys operations including on Health and Safety, Sustainability, Performance updates of the Company, Industry scenario, Business Strategy, Internal Control and risks involved and Mitigation Plan. The details of the Familiarization Programme for Independent Directors for FY 2025-26 were disclosed on the Companys website.

APPOINTMENT OF THE REGISTRAR & SHARE TRANSFER AGENT:

Venture Capital and Corporate Investments Private Limited is the Registrar & Share Transfer Agent of the Company. Members may contact the RTA for resolving any queries related to shares or for effecting transfer of shares, etc.

Name of Registrars & Transfer Agent	Venture Capital and Corporate Investments Private Limited
Address	"AURUM", D No.4-50/P-II/57/4F & 5F, 4th & 5th Floors, Plot No.57, Jayabheri Enclave Phase - II, Gachibowli, Serilingampally, Hyderabad - 500 032, Ranga Reddy Dist., Telangana.
Phone	+91 040-23818475/476
Website	www.vccipl.com
Email	investor.relations@vccipl.com

REMUNERATION POLICY:

The Nomination and Remuneration Committee will recommend the remuneration /fees to be paid to the Managing Director, Whole-time Director, other Directors, Key Managerial Personnel and Senior Management Personnel to the Board for their approval. The level and composition of remuneration/fee so determined by the Committee shall be reasonable and sufficient to attract, retain and motivate directors, Key Managerial Personnel and Senior Management of the quality required to run the Company successfully. The relationship of remuneration/fee to performance should be clear and meet appropriate performance benchmarks. The remuneration should also involve a balance between fixed and incentive pay reflecting short and long-term performance objectives appropriate to the working of the Company and its goals, the same has been mentioned in the Remuneration policy which has been annexed as Annexure -I and also disclosed on the Companys website www.supratrends.com.

CODE OF CONDUCT:

The Company has laid down a "Code of Business Conduct and Ethics" for the Directors and the Senior Management Personnel. The Board has also approved a Code of Conduct for the Non-Executive Directors of the Company, which incorporates the duties of Independent Directors as laid down in Schedule IV of Companies Act, 2013.

All the Directors and senior management confirmed the compliance of code of conduct. A certificate confirming the affirmations of Compliance of code of conduct by Board as well as Senior Management signed by Managing Director is annexed as Annexure II of the report.

MANAGING DIRECTOR/CHIEF FINANCIAL OFFICER CERTIFICATION:

The Managing Director and the Chief Financial Officer have certified to the Board in accordance with Regulation 17(8) read with part B of Schedule II of Listing Regulations pertaining to CEO/CFO certification for the Financial Year ended March 31, 2026 and the same is annexed as Annexure III.

CODE OF CONDUCT FOR PREVENTION OF INSIDER TRADING:

Code of Conduct for the Prevention of Insider Trading is in accordance with the requirements specified in the SEBI (Prohibition of Insider Trading) Regulations, 2015 and the Board has adopted the same. Insider Trading Policy explains the guidelines and procedures to be followed and disclosures to be made while dealing with shares as well as the consequences of violation of norms. Insider Trading Policy is available on the website of the Company.

KEY MANAGERIAL PERSONNEL:

In terms of Section 203 of the Companies Act, 2013, the Key Managerial Personnel (KMPs) of the Company during FY 2025-26 are:

1. Mrs. Bhavani Aijarapu, Managing Director of the Company.
2. Mr. Koppuravuri Naga Venkata Shyam Anirudh, Whole-Time Director
3. Mr. Durga Vara Prasadara Rao Vinnakota, Chief Financial officer of the Company
4. Mr. Girish Shivaram Gaonkar, Company Secretary and Compliance Officer of the Company

NUMBER OF MEETINGS OF BOARD:

The Board met Eight times during the financial year. The meeting details are provided in the Corporate governance report that forms part of this Annual Report. The maximum interval between any two meetings did not exceed 120 days, as prescribed by the Act.

COMMITTEES OF THE BOARD:

The Committees of the Board focus on certain specific areas and make informed decisions in line with the delegated authority.

The following Committees constituted by the Board function according to their respective roles and defined scope:

• Audit Committee
• Nomination and Remuneration Committee
• Stakeholders Relationship Committee

A detailed note on the composition of the Board and its committees is provided in the corporate governance report, which forms part of this Annual Report.

PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS:

During the year Company has not provide any Loans or given any guarantees under Section 186 of the Companies Act, 2013. The company has made investments covered under Section 186 of the Companies Act, 2013 form part of the Notes to the financial statements provided in this Annual Report.

PREVENTION OF SEXUAL HARASSMENT OF WOMEN AT THE WORKPLACE:

As per the requirements of the Sexual Harassment of Women at Workplace (Prevention, Prohibition & Redressal) Act, 2013, the Company has zero tolerance for sexual harassment at workplace and has adopted a Policy on Prevention, Prohibition and Redressal of Sexual Harassment at workplace in line with the provisions of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 and Rules framed thereunder.

A detailed note on the Prevention of Sexual Harassment of Women at the Workplace is provided in the corporate governance report, which forms part of this Annual Report.

DIRECTORS RESPONSIBILITY STATEMENT:

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

• In the preparation of the annual accounts for the financial year 2025-26, the applicable accounting standards have been followed and there are no material departures.
• 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 and of the profit of the Company for the financial year;
• 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;
• They have prepared the annual accounts on a going concern basis;
• They have laid down internal financial controls to be followed by the Company and that such internal financial controls are adequate and operating properly; and
• They have devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate and operating effectively.

VIGILANCE MECHANISM / WHISTLE BLOWER POLICY:

Pursuant to Section 177(9) of the Act, read with Rule 7 of Companies (Meetings of Board and its Powers) Rules 2014, and Listing Regulations, company established a Vigil Mechanism System and adopted a Whistle Blower Policy for directors and employees to enable them to report their concerns about unethical behavior, actual or suspected fraud, malpractices, or violation of the Companys code of conduct without any fear. The Whistle Blower Policy aims for conducting the affairs in a fair and transparent manner by adopting highest standards of professionalism, honesty, integrity and ethical behavior. The Policy provides for adequate safeguards against victimization of employees who avail the mechanism and also provides for direct access to the Chairman of the Audit Committee.

The details of the Policy are explained in the Corporate Governance Report and also posted on the website of your Company and the web link is www.supratrends.com

9th Annual Report (Note: Appears to be a typo in the original document; should likely read "39th Annual Report")

DEVELOPMENT AND IMPLEMENTATION OF RISK MANAGEMENT POLICY:

The Company has adopted a Risk Management Policy in accordance with the provisions of the Act and Regulation 17(9) of the SEBI Listing Regulations. It establishes various levels of risks with its varying levels of probability, the likely impact on the business and its mitigation measures. The Internal Auditor evaluates the execution of Risk Management Practices in the Company, in the areas of risk identification, assessment, monitoring, mitigation and reporting.

AUDIT:

STATUTORY AUDITORS:

Based on the recommendation of the Audit Committee, the Board of Directors of the Company appointed M/s. SNMR & Associates, Chartered Accountants (Firm Registration No. 014168S), as the Statutory Auditors of the Company to fill the casual vacancy. The proposed Statutory Auditors shall hold office from the date of their appointment until the conclusion of the 39th Annual General Meeting of the Company.

The Board of Directors, based on the recommendation of the Audit Committee, further recommends the appointment of M/s. SNMR & Associates, Chartered Accountants (Firm Registration No. 014168S), as Statutory Auditors of the Company for a period of five consecutive years, commencing from the conclusion of the 39th Annual General Meeting until the conclusion of the 44th Annual General Meeting, subject to the approval of the Members of the Company.

AUDITORS REPORT:

There are no qualifications, reservations or adverse remarks made by M/s NSVR & Associates LLP (Firm Regn.No.008801S/S200060), erstwhile Statutory Auditors in their report for the Financial Year ended March 31, 2026. The Statutory Auditors have not reported any incident of fraud to the Audit Committee of the Company under sub-section (12) of section143 of the Companies Act, 2013, during the year under review.

INTERNAL AUDITORS:

The Board of Directors based on the recommendation of the Audit Committee has appointed S. Venkatadri & Co, Chartered Accountants, Hyderabad, as the Internal Auditors of your Company.

INTERNAL FINANCIAL CONTROLS AND THEIR ADEQUACY:

According to Section 134(5)(e) of the Companies Act, 2013 the term Internal Financial Control means the policies and procedures adopted by the company for ensuring the orderly and efficient conduct of its business, including adherence to companys policies, safeguarding of its assets, prevention and detection of frauds, errors, accuracy and completeness of the accounting records and timely preparation of financial information. The Company has well placed, proper and adequate internal financial control systems, commensurate with the size, scale and complexity of its operations. The scope and authority of the Internal Audit function is well defined in the Organization. The internal financial control system ensures that all assets are safeguarded and protected and that the transactions are authorized, recorded and reported correctly. Internal Auditors independently evaluate the adequacy of internal controls and audit the transactions. Independence of the audit and compliance is ensured by timely supervision of the Audit Committee over Internal Audit findings. Significant audit observations and corrective actions as suggested are presented to the Audit Committee on regularly basis.

SECRETARIAL AUDITOR:

In terms of Regulation 24A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Mrs. N. Vanitha, Practicing Company Secretary (C.P. No.: 10573), Hyderabad was appointed as the Secretarial Auditors of the Company at 38th AGM for a period of 5 years i.e. from FY 2025-26 to FY 2029-30 by the members of the Company.

9th Annual Report (Note: Appears to be a typo in the original document; should likely read "39th Annual Report")

SECRETARIAL AUDIT REPORT:

The secretarial audit report for FY 2025-26 is given in Form No: MR 3 is herewith annexed as Annexure- IV attached hereto and forms part of this Report. There are no qualifications, reservations or adverse remarks made by Mrs. N. Vanitha, Practicing Company Secretary in their report for the Financial Year ended March 31, 2026.

In accordance with the provisions of Regulation 24A of the Listing Regulations, Secretarial Audit of material unlisted Indian subsidiaries of the Company namely, Rasvat Food Specialities Private Limited (Rasvat) and Celest Hospitalities Private Limited (Celest) were undertaken by Mrs. N. Vanitha, Practicing Company Secretary, Hyderabad and the Secretarial Audit Reports issued by her to the Board of Rasvat and Celest are provided as Annexure - IV(A), IV(B) to this Report. The Secretarial Audit Reports for this material unlisted subsidiaries do not contain any qualification, reservation or adverse remark.

REPORTING OF FRAUDS BY AUDITORS:

During the year under review, there was no instance of fraud, misappropriation which required the Auditors to report to the Audit Committee and/or Board under Section 143(12) of the Companies Act, 2013 and the rules made thereunder.

CORPORATE SOCIAL RESPONSIBILITY (CSR):

Pursuant to the provisions of section 135(1) and read with all other applicable provisions of the Companies Act, 2013 and the Companies (Corporate social responsibility policy) Rules, 2014 (including any statutory modification(s) or re-enactment thereof for the time being in force), corporate social responsibility is not applicable to the Company during the financial year 2025-26.

CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE OUTGO:

Information required under section134 (3) (m) of the Companies Act, 2013, read with Rule 8 of the Companies (Accounts) Rules, 2014, is enclosed herewith as Annexure- V.

ANNUAL RETURN:

Pursuant to Section 92(3) of the Act and Rule 12 of the Companies (Management and Administration) Rules, 2014, the Annual Return for FY 2025-26 is available on Companys website of your Company and can be accessed at www.supatrends.com.

SUBSIDIARIES, JOINT VENTURES AND ASSOCIATE COMPANIES:

As on March 31, 2026:

(i) Rasvat Food Specialties Private Limited, a wholly-owned subsidiary of the Company, which was acquired by the Company on October 21, 2024, through a share swap arrangement; and
(ii) Celest Hospitalities Private Limited, a subsidiary of the Company, in which the Company acquired 51.00% of the equity share capital on March 29, 2025.

Pursuant to the provisions of Section 129(3) of the Companies Act, 2013 ("the Act"), a statement containing the salient features of the financial statements of the Companys subsidiaries in Form AOC-1 is annexed to this Annual Report as Annexure VI.

Further, pursuant to the provisions of Section 136 of the Act, the standalone and consolidated financial statements of the Company, along with the relevant documents and audited financial statements of the subsidiaries, are available on the Companys website at www.supatrends.com.

There are no Associate Companies or Joint Venture Companies within the meaning of Section 2(6) of the Companies Act, 2013, as on March 31, 2026.

CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES:

All contracts or arrangements entered into by your Company with its related parties during the financial year were in accordance with the provisions of the Companies Act, 2013 and the Listing Regulations. All such contracts or arrangements, which were approved by the Audit Committee, were in the ordinary course of business and on arms length basis. No material contracts or arrangements with related parties within the purview of Section 188(1) of the Act were entered into during the year under review.

MANAGEMENT DISCUSSION AND ANALYSIS:

Pursuant to Regulation 34(2)(e) of SEBI (LODR) Regulations, 2015, Management Discussion & Analysis is herewith annexed as Annexure- VII.

PARTICULARS OF EMPLOYEES:

The information required pursuant to Section 197(12) read with Rule 5(1) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, in respect of employees of the Company is herewith annexed as Annexure- VIII.

MATERNITY BENEFIT ACT:

The Company is committed to ensuring a safe, inclusive, and supportive work environment for all employees. The Company has complied with the provisions of the Maternity Benefit Act, 1961, and extends all benefits and protections under the Act to eligible employees. Adequate internal policies and procedures are in place to uphold the rights and welfare of women employees in accordance with the applicable laws.

CORPORATE GOVERNANCE:

The Company has been making every endeavor to bring more transparency in the conduct of business. As per the requirements of SEBI (LODR) Regulations, 2015, a compliance report on Corporate Governance for the year 2025-2026 and a certificate from the Secretarial Auditors of the Company are furnished as a part of this Annual Report Annexure- IX.

HUMAN RESOURCES:

Your Company considers its Human Resources as the key to achieve its objectives. Keeping this in view, your Company takes utmost care to attract and retain quality employees. The employees are sufficiently empowered and such work environment propels them to achieve higher levels of performance. The unflinching commitment of the employees is the driving force behind the Companys vision. Your Company appreciates the spirit of its dedicated employees.

SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS:

There are no significant material orders passed by the Regulators /Courts/ Tribunals which would impact the going concern status of the Company and its future operations.

MATERIAL CHANGES AND COMMITMENTS AFFECTING THE FINANCIAL POSITION OF YOUR COMPANY BETWEEN THE END OF THE FINANCIAL YEAR AND THE DATE OF THIS REPORT:

There were no material changes and commitments affecting the financial position of the Company that have occurred the between the end of the financial year and the date of this report, except the following.

Subsequent to the closure of the financial year, the Board of Directors, at its meeting held on April 20, 2026, approved the allotment of 1,01,20,000 (One Crore One Lakh Twenty Thousand) Equity Shares of face value of 10/- (Rupees Ten only) each pursuant to the exercise of the conversion option by the respective Warrant Holders, in accordance with the terms and conditions of the issue and the applicable provisions of the Companies Act, 2013 and the SEBI Issue of Capital and Disclosure Requirements Regulations, 2018, as amended from time to time. ,09,50,00 Warrants issued, 1,01,20,00 Warrants were converted into Equity Shares, while the remaining 8,30,000 (Eight Lakh Thirty Thousand) Warrants lapsed on account of non-exercise of the conversion option within the stipulated period of 18 months from the date of allotment.

The Company subsequently obtained the requisite listing and trading approvals from the Stock Exchange for the aforesaid 1,01,20,000 Equity Shares, and the said Equity Shares were admitted for trading with effect from May 29, 2026.

SECRETARIAL STANDARDS:

The Company has devised proper systems to ensure compliance with the provisions of all applicable Secretarial Standards issued by the Institute of Company Secretaries of India and that such systems are adequate and operating effectively.

COST RECORDS:

The maintenance of cost records has not been specified by the Central Government under section 148(1) of the Companies Act, 2013 and hence accounts and records related thereto are not required to be made or maintained.

INVESTOR EDUCATION AND PROTECTION FUND:

Refer Report on Corporate Governance para on Transfer of unclaimed / unpaid amounts / shares to the Investor Education and Protection Fund (IEPF) for additional details.

OTHER DISCLOSURES:

Your Company has not issued any shares with differential voting rights/sweat equity shares. There was no revision in the Financial Statements. There has been no change in the nature of business of your Company as on the date of this report. There are no proceedings, either filed by Company or filed against Company, pending under the Insolvency and Bankruptcy Code, 2016 as amended, before National Company Law Tribunal or other courts during the FY 2025-26.

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:

The Company has not entered into any one-time settlement in respect of loans taken from Banks or Financial Institutions during the financial year ended March 31, 2026. Accordingly, the disclosure relating to the difference between the amount of valuation done at the time of one-time settlement and the valuation done while taking the loan from Banks or Financial Institutions, along with the reasons thereof, is not applicable to the Company.

GREEN INITIATIVE IN CORPORATE GOVERNANCE

The Ministry of Corporate Affairs (MCA) has taken a green initiative in Corporate Governance by allowing paperless compliances by the Companies and permitted the service of Annual Reports and documents to the shareholders through electronic mode subject to certain conditions and your Company continues to send Annual Reports and other communications in electronic mode to the members who have registered their email addresses with your Company/RTA.

ACKNOWLEDGEMENTS:

Your directors wish to express their gratitude to the central and state government, investors, analysts, financial institutions, banks, business associates and customers, the medical profession, distributors and suppliers for their whole-hearted support. Your directors commend all the employees of your company for their continued dedication, significant contributions, hard work and commitment.

For and on behalf of the Board For SUPRA TRENDS LIMITED

Date: September 04, 2026 Place: Hyderabad

Sd/- Bhavani Ajjarapu Chairperson & Managing Director (DIN: 08331321)