TechD Cybersecurity Ltd Directors Report

<dhhead>DIRECTORS REPORT </dhhead>

Dear Wembyts,

Your Directors have great pleasure in presenting you the Tenth (10^th) Directors Report of the Company together with the Audited Financial Result for the year ended on March 31, 2026.

FINANCIAL RESULTS:

The Operating results of your Company for the period under review are as follows:

( In Lakhs)

Particulars	Current Year ended 31.03.2026	Previous Year ended 31.03.2025
Sales / Turnover	5180.76	2979.52
Profit before Finance Cost, Depreciation, Extra Ordinary Items & Tax	2015.81	1097.57
Less: Finance Cost	8.29	49.24
Profit before Depreciation, Extra Ordinary Items and Tax	2007.52	1048.33
Less: Depreciation for the year	88.50	44.94
Profit before Extra-Ordinary Items & tax	1919.02	1003.39
Less: Extra-Ordinary Items (Prior Period Items)	0.00	-140.03
Profit before tax	1919.02	1,143.42
Less: Taxation including deferred tax and Excess/ Short Provision Written back/off	515.07	305.79
Less: Exceptional items	0.00	0.00
Net profit for the year after tax	1403.95	837.63

FINANCIAL PERFORMANCE:

Your Company has generated a good revenue in comparison with that of previous year. The Company has registered total operating revenue of 5,180.76 Lakhs for the year ended 31^st March, 2026 as compared to 2979.52 Lakhs in the Previous Year. The Net Profit for the year stood at 1,403.95 Lakhs for the year ended 31^st March, 2026 against 83763 Lakhs reported in the Previous Year.

MATERIAL CHANGES OR COMMITMENT HAVE OCCURRED DURING THE FINANCIAL YEAR AND BETWEEN THE END OF THE FINANCIAL YEAR AND THE DATE OF THIS REPORT WHICH AFFECT THE FINANCIAL STATEMENTS OF THE COMPANY IN RESPECT OF THE FINANCIAL YEAR:

The material changes or commitments have occurred during the Financial Year 2025-26 which affect the financial statements of the Company in respect of the Financial Year:

• Change in the name of the company:

During the year under review, the Shareholders of the Company has approved the name change of the company from “Techdefence Labs Solutions Limited" to “Techd Cybersecurity Limited", vide Special Resolution passed at their Extraordinary General meeting held on July 16, 2025. Subsequently, the Company has received fresh Certificate of Incorporation consequent upon change of the name of the company issued by the Registrar of Companies, Ahmedabad, Gujarat, on July 23, 2025.

• Issue of Equity shares Via Initial Public Offering (IPO):

Your directors are pleased to inform you that, the Company has completed its Initial Public Offer (“IPO") of 20,20,200 equity shares of face value 10/- each, at an issue price of 193/- per equity.

The Offer was made pursuant to Regulation 6(1) of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018. The company successfully listed its shares on the National Stock Exchange (Capital Market segment) EMERGE SME Platform with effect from September 22, 2025. Up to 31^st March, 2026, The Company has utilized amount upto 361.46 Lakhs and the amount which is unutilized is 3,53752 Lakhs out of its proceeds of Initial Public Offer as per the Object of the issue as mentioned in Prospectus.

DIVIDEND:

Your Directors have not recommended any dividend for the financial year 2025-26. The Board has decided to retain the profits in the Company to strengthen the financial position and to fund future business expansion and capital expenditure plans.

STATUTORY DISCLOSURES:

The Statutory disclosures in accordance with Section 134 read with Rule 8 of Companies (Accounts) Rules, 2014. Section 178, Section 197 read with Rule 5 of Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 have been made herein after paragraphs.

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

DEPOSITS FROM PUBLIC:

Your Company has not accepted any deposit within the meaning of Sections 73 and 74 of the Companies Act, 2013 read with the Companies (Acceptance of Deposits) Rules, 2014 (including any statutory modification(s) or re-enactment(s) for the time being in force) from the public or the members and as such, no amount on account of principal or interest on public deposits was outstanding as on the date of the balance sheet.

AMOUNTS TRANSFERRED TO GENERAL RESERVES:

Pursuant to provisions 134(3)(i) of the Companies Act, 2013, the Company has proposed to transfer the current year profit to general reserves account of the Company during the year under review.

SHARE CAPITAL

The paid-up Equity Share Capital as at March 31, 2026 stood at Rs 747,97,330 comprising 74,79,733 Equity Shares of 10/- each.

The company has not issued shares with differential voting rights nor has granted any stock options or sweat equity.

SUBSIDIARIES & ASSOCIATE COMPANIES:

The Company does not have any Subsidiary Company or Associate Company as at 31^st March, 2026, hence, the statement containing salient features of the financial statements of the subsidiary companies in Form AOC-1 pursuant to Section 129(3) of the Companies Act, 2013 is not applicable to your Company.

MANAGEMENT DISCUSSION AND ANALYSIS REPORT:

A detailed Management Discussion and Analysis Report is provided in a separate section of the Annual Report, offering insights into the Companys operations, performance, and future outlook. This report is in compliance with Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. It covers various aspects of the business under review, offering stakeholders a comprehensive understanding of the Companys strategic direction, market conditions, and financial health. This section forms an integral part of the Annual Report, ensuring transparency and informed decision-making for investors and other stakeholders.

EXTRACT OF ANNUAL RETURN:

The copy of Annual Return is available on the website of the company as per section 92(3) of the Companies Act, 2013 and rule 12(1) of the Companies (Management and Administration) Rules, 2014, and the link of the website is https://techdefence. ai/

STATEMENT ON DECLARATION GIVEN BY INDEPENDENT DIRECTORS

The Independent Directors of the Company have submitted their Declaration of Independence, as required under the provisions of Section 149(7) of the Companies Act, 2013 stating that they meet the criteria of Independence as provided in Section 149(6) of the Act and Regulation 25 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

FAMILIARIZATION PROGRAMME FOR INDEPENDENT DIRECTORS

The provisions relating to Corporate Governance as specified under Regulations 17 to 27 and Regulations 46(2)(b) to 46(2)(i) and 46(2)(k) to 46(2)(r) read with Schedule V of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 are not applicable to the Company, as the Companys equity shares are listed on the SME Platform of the Stock Exchange. Accordingly, the Company is exempt from compliance with the aforesaid familiarization programme for independent directors requirements.

PARTICULARS OF LOANS, GUARANTEES AND INVESTMENTS

The Company has granted loans, or provided any guarantees and made any investments under the provisions of Section 186 of the Companies Act, 2013 read with the Companies (meeting of Board and its Powers) Rules, 2014, during the year under review. The details of the same are given in Notes to Account No. 15 of Audit Report.

SIGNIFICANT AND MATERIAL ORDERS

There are no significant and material orders passed by the regulators or courts or tribunals impacting the going concern status and companys operations in future.

CORPORATE GOVERNANCE

The Company has adopted best corporate practices and is committed to conducting its business in accordance with the applicable laws, rules and regulations. The Companys Corporate Governance practices are driven by effective and strong Board oversight, timely disclosures, transparent accounting policies and high level of Integrity in decision making.

Your Company is committed to achieving and adhering to the highest standards of Corporate Governance. However, the provisions of Corporate Governance are not applicable to the Company pursuant to Regulation read with Regulation 15(2)(b) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. However, your Company undertakes that when the above said provision is applicable to the Company the same will be duly complied with in the period of 6 months.

NUMBER OF MEETINGS OF THE BOARD

The details of the number of meetings of the Board held during the Financial Year 2025-26 forms part of the Corporate Governance Report. During the year under review, Seven (7) board meetings were held:

Sr No.	Date of Meeting	Board Strength	No. of Directors Present
1	16/04/2025	6	6
2	01/07/2025	6	6
3	01/09/2025	6	6
4	08/09/2025	6	6
5	18/09/2025	6	6
6	10/11/2025	6	6
7	12/02/2026	6	6

PARTICULARS REGARDING CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE EARNINGS AND OUTGO:

The particulars prescribed under Section 134 of the Act read with Rule 8(3) of the Companies (Accounts) Rules, 2014, relating to Conservation of Energy, technology Absorption, Foreign Exchange Earnings and outgo are given below:

A. CONSERVATION OF ENERGY:

a. The operations of the Company are not energy intensive. However, significant measures are taken to reduce energy consumption by using energy efficient equipment. The Company constantly evaluates and invests in new technology to make its infrastructure more energy efficient and also under cost reduction measure the management has internally issued different circulars for use of natural light in place of tube lights; Administration keeps a regular check on whether the Computer systems provided to the employees have been shut down properly at the time of closure of office etc.

b. No new investment is made on such energy saving devices during the financial year.

c. Further, since energy costs comprise a very small part of your Companys total expenses, the financial implications of these measures are not material.

B. TECHNOLOGY ABSORPTION:

The Company continuous to use the latest technologies for improving the productivity and quality of its services and products.

C. FOREIGN EXCHANGE EARNINGS AND OUTGO:

The details of foreign exchange earned and outgo during the year are as follows:

Particulars	Amount (In lakhs)
Foreign Exchange Outflow	436.85
Foreign Exchange Inflow	451.06

RELATED PARTY TRANSACTIONS

In line with the requirements of the Companies Act, 2013 and SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015, your Company has formulated a Policy on Related Party Transactions, which is available on the Companys website https://techdefence.ai/. The Policy intends to ensure that proper reporting, approval and disclosure processes are in place for all transactions between the Company and Related Parties.

All Related Party Transactions are placed before the Audit Committee for review and approval. Prior omnibus approval is obtained for Related Party Transactions which are of repetitive nature and / or entered in the Ordinary Course of Business and are at Arms length Price.

All Related Party Transactions entered during the year were in Ordinary Course of Business and at the Arms Length basis. No Material Related Party Transactions, i.e. transactions exceeding 10% of the annual turnover as per the last audited financial statement were entered during the year under review.

As all transactions entered with Related Parties for the year under review were on arms length basis and in the ordinary course of business and that the provisions of Section 188 of the Companies Act, 2013 and the Rules made thereunder are not attracted. Therefore, As required under section 134(3)(h) of the Act, the details of the transactions entered into with related parties during the year under review, which fall under the scope of Section 188(1) of the Act, are given in Form AOC-2 attached as “Annexure-I" to this report.

VIGIL MECHANISM / WHISTLE BLOWER POLICY

The Vigil Mechanism of the Company, which also incorporates a whistle blower policy in compliance with the provisions of Section 177(9) & (10) of the Companies Act, 2013 and Regulation 22 of SEBI(LODR) 2015, includes an Ethics and Compliance Task Force comprising senior executives of the Company. Protected disclosures can be made by a whistle blower through an e-mail or a letter to the Task Force or to the Chairman of the Audit Committee. The Vigil Mechanism and Whistle Blower Policy may be accessed on the Companys website https:// techdefence.ai/.

The Board has adopted the Remuneration policy for Directors, Key Managerial Personnel and other employees of the Company under section 178(4) of the Act and Policy on diversity of Board of Directors. The remuneration paid to the Directors and Key Managerial Personnel is in accordance with the Nomination and Remuneration Policy formulated in accordance with Section 178 of the Companies Act., 2013.

The information required under Section 197 read with Rule 5 of Companies (Appointment and Remuneration of Managerial personnel) Rules, 2014 (including any statutory modification(s) or re-enactment(s) thereof for the time being in force.) in respect of Directors/employees of the Company is furnished in below and set out in the Annexure-II.

The Companys policy on directors appointment and remuneration and other matters provided in Section 178(3) of the Act is also available on https://techdefence.ai/.

DIRECTORS:

The Company believes that the Board needs to have an appropriate mix of executive, non-executive and Independent Directors to maintain its independence and separate its functions of governance and management. As on 31^st March, 2026, our Board comprise of six members consisting two Executive Directors, three Independent Directors and one nonexecutive director.

Pursuant to the provisions of Section 149 of the Act, the independent directors have submitted declarations that each of them meets 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 Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations"). There has been no change in the circumstances affecting their status as independent directors of the Company.

Pursuant to the provisions of Section 203 of the Act, the Key Managerial Personnel of the Company as on March 31, 2026 are: Mr. Sunny Piyushkumar Vaghela, Managing Director, Mr. Khileshwar Sahu, Chief Financial Officer and Mr. Dipen Ashit Dalal, Company Secretary & Compliance Officer.

AUDIT COMMITTEE

The Audit Committee of the Board has been constituted in compliance with the provisions of Section 177 of the Companies Act, 2013, read with the applicable Rules thereunder, and Regulation 18 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Committee comprises a majority of Independent Directors, including members with expertise in finance, accounting, and corporate governance, enabling it to effectively discharge its oversight responsibilities. The Chairperson of the Committee is an Independent Director. The composition of the Committee is in conformity with the applicable statutory and regulatory requirements and is designed to ensure objective oversight of the Companys financial reporting process, internal financial controls, risk management framework, audit processes, and compliance with legal and regulatory requirements.

The composition of Audit Committee of our company is as follows:

Mr. Hemant Mishra	Chairman
Mrs. Vandana Nagpal	Member
Mr. Sunny Piyushkumar Vaghela	Member

The Nomination and Remuneration Committee (“NRC") of the Board has been constituted in compliance with the provisions of Section 178 of the Companies Act, 2013, read with the applicable Rules thereunder, and Regulation 19 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Committee comprises a majority of Independent Directors and is chaired by an Independent Director, in accordance with the applicable statutory and regulatory requirements. The composition of the Committee reflects an appropriate balance of skills, experience, and expertise, enabling it to effectively discharge its responsibilities relating to the appointment, re-appointment, evaluation, remuneration, and succession planning of Directors, Key Managerial Personnel, and Senior Management, while promoting sound corporate governance and aligning remuneration practices with the Companys longterm objectives and stakeholder interests.

The Nomination and Remuneration Policy of company is available on the website of the company i.e., https:// techdefence.ai/.

The composition of Nomination and Remuneration Committee of our company are as follows:

Mr. Mukeshkumar Devichand Jain	Chairman
Mrs. Vandana Nagpal	Member
Mr. Hemant Mishra	Member

STATUTORY AUDITORS AND AUDIT REPORT

Pursuant to the recent amendment to Section 139 of the Act effective May 7, 2018, ratification by Shareholders every year for the appointment of the Statutory Auditors is no longer required and accordingly the Notice of ensuing Annual General Meeting does not include the proposal for seeking Shareholders approval for ratification of Statutory Auditors appointment.

M/s. TRS & Associates, Chartered Accountants, Ahmedabad (FRN:141126W) has furnished a certificate of their eligibility and consent under Section 139 and 141 of the Act and the Companies (Audit and Auditors) Rules 2014 for their continuance as the Auditors of the Company for the FY 2025-26.

In terms of the SEBI (LODR) Regulations, the Auditors have confirmed that they hold a valid certificate issued by the Peer Review Board of the ICAI.

The Statutory Auditors Report for FY 2025-26 on the financial statement of the Company forms part of this Annual Report.

The Statutory Auditors report on the financial statements for FY 2025-26 does not contain any qualifications, reservations or adverse remarks or disclaimer.

The Statutory Auditors of the Company have not reported any fraud as specified under the second proviso to Section 143(12) of the Act. The observations made by the Auditors in their report are self-explanatory and therefore, do not call for any comments.

COST AUDITORS

In terms of the provisions of Section 148 of the Act read with the Companies (Cost Records and Audit) Rules, 2014, as amended from time to time, the Company is not required to maintain the Cost Records and Cost Accounts. Hence, the appointment of Cost Auditors is not applicable to the Company.

Pursuant to the provisions of Section 204 of the Act and the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, the Company has appointed Mrs. Khushbu Trivedi (Proprietor of M/s. Khushbu Trivedi & Associates, Ahmedabad), FCS - 9151, Company Secretary in Practice, to carry out the Secretarial Audit of the Company for a term up to the five consecutive years in the Annual General Meeting held on 09^th September, 2025, to hold office till the conclusion of annual general meeting of the company to be held in the year 2030. The Report of the Secretarial Audit for FY 2025-26 is attached herewith. There is no qualifications, observations or adverse remark or disclaimer in the said report which require any clarification/ explanation.

INTERNAL AUDIT

Pursuant to the provisions of Section 138 of the Companies Act, 2013 read with the Companies (Accounts) Rules, 2014, and in accordance with the applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has an adequate internal audit system commensurate with the size, nature and complexity of its business.

During the financial year, M/s. H S K & Co. LLP, Chartered Accountants, was appointed as the Internal Auditor of the Company to conduct the internal audit of the Companys operations, processes and internal financial controls.

The internal audit function provides independent assurance on the adequacy and effectiveness of the Companys governance, risk management and internal control processes, thereby supporting the Companys objective of maintaining sound financial and operational controls.

CORPORATE SOCIAL RESPONSIBILITIES

Pursuant to Section 135 of the Companies Act, 2013, every company having net worth of rupees five hundred crore or more, or turnover of rupees one thousand crore or more or a net profit of rupees five crore or more during any financial year shall constitute a Corporate Social Responsibility (CSR) Committee of the Board.

During the financial year under review, the amount required to be spent by the Company towards Corporate Social Responsibility (CSR) activities was less than 50 lakh. Accordingly, pursuant to the provisions of Section 135 of the Companies Act, 2013, the Company was not required to constitute a CSR Committee. The functions of the CSR Committee, as applicable, are being discharged by the Board of Directors of the Company.

Your Company does fall under the provisions of aforesaid Section; therefore, the details regarding a Corporate Social Responsibility (CSR) is attached as Annexure - III.

RISK MANAGEMENT

However, the provisions of SEBI (LODR) Regulations, 2015 on Risk Management is not applicable to the Company, as the practice of good Corporate Governance, the Company has internal structure for review of risk assessment in the leadership of the Managing Director. The function of the internal structure on risk management is to implement and monitor the risk management plan for the Company and to monitor and review the risk management plan and ensuring its effectiveness. The major risks affecting business of the Company are identified and functions are systematically addressed through mitigating actions on a continuing basis.

ANNUAL EVALUATION OF BOARD PERFORMANCE AND PERFORMANCE OF ITS COMMITTEES AND OF DIRECTORS

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, etc.

The performance of the committees was evaluated by the board after seeking inputs from the committee members on the basis of criteria such as the composition of committees, effectiveness of committee meetings, etc.

The above criteria are based on the Guidance Note on Board Evaluation issued by the Securities and Exchange Board of India on January 5, 2017

In a separate meeting of independent directors, performance of non-independent directors, the board as a whole and the Chairman of the Company was evaluated, taking into account the views of executive directors and non-executive directors.

The Board and the Nomination and Remuneration Committee reviewed the performance of individual directors on the basis of criteria such as the contribution of the individual director to the board and committee meetings like preparedness on the issues to be discussed, meaningful and constructive contribution and inputs in meetings, etc.

In the board meeting that followed the meeting of the independent directors and meeting of Nomination and Remuneration Committee, the performance of the board, its committees, and individual directors was also discussed. Performance Evaluation of independent directors was done by the entire board, excluding the independent director being evaluated.

INTERNAL FINANCIAL CONTROL SYSTEMS AND THEIR ADEQUACY

The details in respect of internal financial control and their adequacy are included in the Discussion and Analysis, which is a part of this report.

DIRECTORS RESPONSIBILITY STATEMENT:

As required under Section 134(3)(c) of the Companies Act, 2013 your Directors confirm that:

i. In the preparation of the annual accounts, the applicable accounting standards have been followed.

ii. The Directors had 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 as on March 31, 2026 and of the profit of the Company for that period.

i ii . The Di rectors h ave taken proper and suffi cient 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.

iv. The Annual Accounts have been prepared on a going concern basis.

v. Internal financial control has been laid down and followed by the company and that such controls are adequate and are operating effectively.

vi. Proper system has been devised to ensure compliance with the provisions of all applicable laws and that such systems are adequate and operating effectively.

ANNUAL SECRETARIAL COMPLIANCE REPORT:

Pursuant to Regulation 24A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, every listed entity is required to obtain an Annual Secretarial Compliance Report from a Practising Company Secretary. However, the said requirement is not applicable to the Company, as the Companys specified securities are listed on the SME Platform of the Stock Exchange. In terms of Regulation 15(2)(b) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the provisions of Regulations 17 to 27 and Regulations 46(2)(b) to 46(2)(i) and 46(2)(t) are not applicable to entities whose specified securities are listed on the SME Exchange. Accordingly, the provisions of Regulation 24A relating to the Annual Secretarial Compliance Report are not applicable to the Company.

CERTIFICATE OF NON-DISQUALIFICATION OF DIRECTORS:

Pursuant to the provisions of Regulation 34(3) and Schedule V Para C clause (10) (i) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, A certificate from M/s. Khushbu Trivedi & Associates, Practicing Company Secretary certifying that none of the directors on the Board of the Company have been debarred or disqualified from being appointed or continuing as directors of the Company by SEBI or MCA or any such statutory authority, it is enclosed as Annexure IV"

REPORTING OF FRAUD BY AUDITORS

There have been no instances of fraud reported by the Auditors u/s 143 (12) of the Companies Act, 2013 and rules framed thereunder either to the Company or to the Central Government.

PARTICULARS OF EMPLOYEES:

The statement containing information as required under the provisions of Section 197(12) of the Companies Act, 2013 read with Rule 5(1) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 is annexed herewith as “Annexure - II" and forms part of this report.

COMPLIANCE OF SECRETARIAL STANDARDS:

During the financial year under review, the Company has complied with all the applicable provisions of Secretarial Standards issued by the Institute of Company Secretaries of India.

TRANSFER TO THE INVESTOR EDUCATION AND PROTECTION FUND

Pursuant to Section 124 and 125 of the Companies Act, 2013, read with Investor Education and Protection Fund Authority (Accounting Audit, Transfer and Refund) Rules, 2016 (IEPF Rules), as amended from time to time, the amount of dividend remaining unpaid or unclaimed for a period of seven years shall be transferred to the Investor Education and Protection Fund (IEPF).

During the year under review, the dividend was not declared by the company. Therefore, Nil amount was transferred to IEPF in accordance with Section 125 of the Companies Act, 2013.

POLICY ON PREVENTION, PROHIBITION AND REDRESSAL OF SEXUAL HARASSMENT AT WORKPLACE:

Your Company has adopted a Policy on Prevention, Prohibition and Redressal of Sexual Harassment at the Workplace, in line with the provisions of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 and the Rules there under. The Company has zero tolerance towards sexual harassment of women at work place. The Policy aims to provide protection to employees at the workplace and prevent and redress complaints of sexual harassment and for matters connected or incidental thereto, with the objective of providing a safe working environment, where employees feel secure.

Further, the company has complied with provisions relating to the constitution of Internal Complaints Committee under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.

During the year under review, no complaints with allegations of sexual harassment were received by the Company. The statement in respect of compliant received and disposed is as below;

Sr No Particulars	Details
1 Number of complaints of sexual harassment received in the year;	Nil
2 Number of complaints disposed off during the year; and	Nil
3 Number of cases pending for more than ninety days	Nil

To build awareness in this area, the Company has been conducting induction/refresher programs in the Company on a continuous basis.

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

This clause is not applicable to the company as there is no application made or proceedings pending under the Insolvency and Bankruptcy Code, 2016 (31 Of 2016) during the year 202526.

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

This clause is not applicable to the company during the year 2025-26.

A STATEMENT BY THE COMPANY WITH RESPECT TO THE COMPLIANCE TO THE PROVISIONS RELATING TO THE MATERNITY BENEFITS ACT, 1961:

The company has complied with the provision of relating to the Maternity Benefits Act, 1961 during the year 2025-26.

ACKNOWLEDGEMENT:

Your directors take this opportunity to express their deep sense of gratitude for the valuable assistance and co-operation extended by the Government Authorities, Bankers, Vendors, Customers, Advisors, the General Public and for the valued contribution, efforts and dedication shown by the Company Employees, Officers, and the Executives at all levels. Your directors also sincerely acknowledge the confidence and faith reposed by the shareholders of the Company.

		For, and on behalf of the Board
		TECHD CYBERSECURITY LIMITED
	SD/-	SD/-
Date: September 05, 2026	Sunny Piyushkumar Vaghela	Manan Dinesh Pancholi
Place: Ahmedabad	Managing Director	Director
	DIN: 02068653	DIN: 06631098