Telogica Ltd Directors Report

Dear Members,

Your directors have great pleasure in presenting the report on the Business and Operations of your Company (‘the Company or ‘Telogica Limited), along with the audited financial statement, for the financial year ended March 31,2025.

FINANCIAL HIGHLIGHTS

The financial highlights of the Company are as follows:

(Rs. In Lakhs)

Particulars	2024-25	2023-24
Revenue from Operations	1,928.27	1,785.92
Other Income	21.07	27.79
Total Income	1,949.33	1,813.72
Total Expenses	1,847.11	1,726.42
Profit/ (Loss) before exceptional items and tax	102.22	87.29
Exceptional items	-	-
Profit / (Loss) before tax	102.22	87.29
Less: Current tax	-	-
Less: Deferred Tax	(67.81)	3.63
Profit/ (Loss) for the period	170.03	83.66
Other Comprehensive Income	4.55	21.71
Total Comprehensive Income	174.57	105.37
Earning per Equity Share
Basic	0.65	0.44
Diluted (in Rs.)	0.37	0.44

STATE OF THE COMPANYS AFFAIRS

During the year under review, your Company achieved revenue of Rs.1,928.27 Lakhs (Standalone), during the financial year 2024-25, as against Rs.1,785.92 Lakhs (Standalone), during the previous year 2023-24. The Net profit after tax stood at Rs.170.03 Lakhs (Standalone), for the financial year 2024-25 as against Rs.83.66 Lakhs (Standalone) for the previous year 2023-24.

DIVIDEND

No dividend was recommended by the Board of Directors for the FY 2024-25.

TRANSFER TO RESERVES

Your Company did not transfer any amount to reserves for the financial year 2024-25.

CHANGE IN THE NATURE OF THE BUSINESS

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

SHARE CAPITAL

The Paid-up Equity Share Capital of the Company as on March 31,2024 stood at Rs. 11,94,69,710/- comprising of 2,38, 93,942 equity shares of Rs. 5/- each.

During the year under review, 77,00,000 and 21,79,090 warrants were converted into equivalent number of equity shares on December 18, 2024 and March 31,2025 respectively. Consequently, the Paid-up Equity Share Capital of the Company increased to Rs. 16,88,65,160/- comprising of 3,37,73,032 equity shares of Rs. 5/- each by March 31,2025.

Eventually, the company has obtained listing and trading approval from BSE Limited for the new equity shares.

The Company has paid Listing Fees for the Financial Year 2025-26, to BSE Limited, where its equity shares are listed.

ANNUAL RETURN

Pursuant to Section 92(3) read with Section 134(3) (a) of the Act, the Annual Return as on March 31, 2025 is available on the Companys website at https://aishwaryatechtele.com/images/pdf/Form_MGT_7%202024- 25.pdf

NUMBER OF MEETINGS OF THE BOARD

The Board met nine (9) times during the year 2024-25 viz. on May 11,2024; May 28, 2024; June 03, 2024; August 13, 2024; August 31,2024; November 14, 2024; December 18, 2024; February 10, 2025 and March 31,2025.

The details of the composition of the Board and its Committees and the number of meetings held and attendance of Directors at such meetings are provided in the Corporate Governance Report, which forms part of the Annual Report.

DIRECTORS RESPONSIBILITY STATEMENT

Pursuant to the requirements under Section 134, sub-section 3(c) and sub-section 5 of the Companies Act, 2013 (“The Act”), the Board of Directors, to the best of their knowledge and ability, state and confirm that:

a) in the preparation of the annual accounts, the applicable accounting standards have been followed along with proper explanation relating to material departures;

b) the Directors had selected such accounting policies and applied them consistently and made judgment 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 or loss of the Company for that period;

c) the Directors had taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of this Act for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities;

d) the Directors had prepared the annual accounts on a going concern basis:

e) the Directors had laid down internal financial controls to be followed by the Company and that such internal financial controls are adequate and are operating effectively; and

f) the Directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems are adequate and operating effectively.

STATEMENT ON DECLARATION GIVEN BY INDEPENDENT DIRECTORS UNDER SECTION 149

As required under Section 149 of the Companies Act, 2013, the Independent Directors have submitted the declaration affirming that they meet the criteria of independence as provided in Section 149(6) of the Act and Regulation 25 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. There has been no change in the circumstances affecting their status as independent directors of the Company.

The Board is of the opinion that all the Independent Directors appointed during the year under review are persons of integrity and possess relevant expertise and experience to act as Independent Director of the Company. The Independent Directors of the Company have confirmed that they have registered themselves with the Indian

Institute of Corporate Affairs, Manesar and have included their name in the databank of Independent Directors within the statutory timeline and they have also appeared and qualified for the online proficiency test, wherever applicable.

POLICY ON DIRECTORS APPOINTMENT AND REMUNERATION AND OTHER DETAILS

The policy of the Company relating to the remuneration of the Directors, Key Managerial Personnel and other employees, including criteria for determining qualifications, positive attributes, independence of a Director and other matters, as required under sub-section (3) of Section 178 of the Companies Act, 2013, is governed by the Nomination and Remuneration Policy.

The Companys policy relating to the appointment of directors and remuneration including other matters provided in Section 178(3) of the Act is also available on https://aishwaryatechtele.com/images/pdf/ Nomination%20&%20Remuneration%20Policy.pdf

LOANS, GUARANTEES OR INVESTMENTS

No investments or loans were made, guarantees given or securities provided during the financial year under review. And, hence, no details as required under the provisions of Section 186 of the Companies Act, 2013 read with Companies (Meetings of Board and its Powers) Rules, 2014 need to be disclosed.

CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES

All Related Party Transactions (RPT) that were entered into during the financial year are at arms length basis and are in the ordinary course of business.

All Related Party Transactions were placed before the Audit Committee and the Board for approval. The Board of Directors has framed a policy on Related Party Transactions to ensure a process for approval and reporting of transactions between the Company and its related parties. The policy is posted under the Investors section of the Companys website at https://www.aishwaryatechtele.com/images/pdf/Related party policy.pdf

However, none of the transactions with related parties fall under the scope of Section 188(1) of the Act. Accordingly, the disclosure of related party transactions as required under Section 134(3)(h) of the Act in Form AOC-2 is not applicable to the Company for FY 2025 and hence, does not form part of this report.

CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE EARNINGS ANDOUTGO

The particulars as prescribed under Section 134(3)(m) of the Companies Act, 2013 read with the Companies (Accounts) Rules, 2014 with respect to Conservation of Energy, Technology Absorption, and Foreign Exchange Earnings and Outgo are provided in Annexure I to this Report.

DEVELOPMENT AND IMPLEMENTATION OF RISK MANAGEMENT POLICY

We have a risk management framework for the identification and management of risks. The Company has formulated Risk Management Policy, which guides the Board in (a) approving the Companys Risk Management Framework and (b) Overseeing all the risks that the organization faces such as strategic, financial, liquidity, security, regulatory, legal, reputational and other risks that have been identified and assessed to ensure that there is a sound Risk Management Policy in place to address such concerns / risks. The Risk Management process covers risk identification, assessment, analysis and mitigation. Incorporating sustainability in the process also helps to align potential exposures with the risk appetite and highlight risks associated with chosen strategies.

The Audit Committee has additional oversight in the area of financial risks and controls. Major risks identified by the business and functions are systematically addressed through mitigating actions on a continuing basis.

The Company has adopted a Risk Management Policy in accordance with the provisions of the Act and Regulation 21 of the Listing Regulations. The Risk Management Policy is also posted under the Investors section of the Companys website at https://aishwaryatechtele.com/images/pdf/Risk_ Management%20Policy.pdf

CORPORATE SOCIAL RESPONSIBILITY (CSR)

Your Company is not required to comply with corporate social responsibility as the provisions of Sec 135 of the Companies Act, 2013 read with rules made thereunder are not applicable and hence, reporting pursuant to Section 134(3) (o) is not applicable.

BOARD EVALUATION

The Board of Directors evaluated the annual performance of the Board as a whole, its committees and the directors individually, in accordance with the provisions of the Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, with specific focus on the performance and effective functioning of the Board and individual directors.

Separate meetings of Independent Directors were held on May 28, 2024 and February 10, 2025 to review the performance of the Non-Independent Directors and the Board as a whole, review the performance of Chairperson of the Company and assess the quality, quantity and timeliness of flow of information between the management and the Board that is necessary for the Board to effectively and reasonably perform its duties. All the Independent Directors were present at the meeting.

CRITERIA FOR PERFORMANCE EVALUATION

a. Ability of the candidate to devote sufficient time and attention to his professional obligations as Independent Director for informed and balanced decision making.

b. Adherence to the Code of Conduct in letter and in spirit by the Independent Directors.

c. Bringing objectivity and independence of view to the Boards discussions in relation to the Companys strategy, performance, and risk management.

d. Statutory compliance and ensuring high standards of financial probity and Corporate Governance.

e. Responsibility towards requirements under the Companies Act, 2013, responsibilities of the Board and accountability under the Directors Responsibility Statement.

FAMILIARIZATION PROGRAMME FOR INDEPENDENT DIRECTORS

The Independent Directors attend a Familiarization /Orientation Program on being inducted into the Board. Further, various other programmes are conducted for the benefit of Independent Directors to provide periodical updates on regulatory front, industry developments and any other significant matters of importance. The Company issues a formal letter of appointment to the Independent Directors, outlining their role, function, duties and responsibilities, the format of which is available on the Companys Website.

The details of training and familiarization program are available on the website at https://www.aishwaryatechtele.com/images/pdf/FamiliarisationProgramme.pdf

DIRECTORS

The Board is duly constituted.

The Board of Directors consists of eight (8) directors, four (4) of whom are Independent Directors including a woman director, and the remaining four (4) are Executive Directors.

In accordance with the provisions of Companies Act, 2013 and the Articles of Association of the company, Venkateswara Rao Devineni (DIN: 03616715), Whole-time Director and Chief Financial Officer of the company, retires by rotation at the ensuing AGM and, being eligible, offers himself for re-appointment. The Board recommends his re-appointment for the approval of the members.

In compliance with Regulation 36(3) of the Listing Regulations and Secretarial Standard - 2 on General Meetings, a brief resume of the director proposed to be reappointed is attached along with the Notice of the ensuing Annual General Meeting (AGM).

Moreover, the Directors have devised proper systems and processes for complying with the requirements of applicable Secretarial Standards issued by the Institute of Company Secretaries of India and that such systems were adequate and operating effectively.

CHANGES IN THE DIRECTORS OR KEY MANAGERIAL PERSONNEL (KMP):

Board of Directors:

During the year under review, Hari Krishna Reddy Kallam (DIN: 01302713), Whole-time Director and Chairman stepped-down as the Chairman of the company w.e.f. May 28, 2024 and continued solely as a Whole-time Director of the company. On the same day, Srinivasa Rao Mandava (DIN: 03456187), then Managing Director of the company was redesignated as non-executive director of the company, and Satish Kumar Maddineni (DIN: 03452107), Executive Director of the company has resigned.

Following that, Srivatsava Sunkara (DIN: 01725431), was appointed as an Additional Director - Managing Director cum Chairperson, Kiran Kumar Inampudi (DIN: 01024343) was appointed as a Non-Executive Director and Mooperthy Sudheer (DIN: 00404917) was appointed as an Additional Non-Executive Independent director in the board meeting held on May 28, 2024.

However, Srivatsava Sunkara (DIN: 01725431), Additional Director - Manging Director cum Chairperson, Kiran Kumar Inampudi (DIN: 01024343), Non-Executive Director and Mooperthy Sudheer (DIN: 00404917) Additional Independent director have resigned from the company w.e.f. August 13, 2024.

Following the above events, in the board meeting held on August 13, 2024, Hari Krishna Reddy Kallam (DIN: 01302713) was redesignated as Whole-time Director cum Chairperson, Srinivasa Rao Mandava (DIN: 03456187) was redesignated as Managing Director and Satish Kumar Maddineni (DIN: 03452107) was appointed as a Whole-time Director.

Moreover, in the 29th AGM of the Company held on September 30, 2024,

• Venkateswara Rao Devineni (DIN: 03616715), Executive Director of the company, who was liable to retire by rotation, was reappointed as Whole-time Director and Chief Financial Officer w.e.f. October 12, 2024 to October 11,2027;

• Hari Krishna Reddy Kallam (DIN: 01302713) was reappointed as Chairman and Whole-time Director w.e.f. October 12, 2024 October 11,2027;

• Satish Kumar Maddineni (DIN: 03452107) was appointed as Whole-time Director w.e.f. August 13, 2024 to August 12, 2027;

• Srinivasa Rao Mandava (DIN: 03456187) was appointed as Managing Director of the company w.e.f. August 13, 2024 to August 12, 2027;

Apart from the above, there were no other changes in the Directors and the KMPs.

Company Secretary and Compliance Officer:

Khush Mohammad (M.No: 24743) an Associate member of The Institute of Company Secretaries of India (ICSI) is the Company Secretary and Compliance Officer of the Company.

KEY MANAGERIAL PERSONNEL (KMP)

In terms of Section 203 of the Act, the following are the Key Managerial Personnel of the Company as on March 31, 2025:

Mandava Srinivasa Rao	Managing Director
Venkateswara Rao Devineni	Chief Financial Officer
Hari Krishna Reddy Kallam	Whole-time Director
Satish Kumar Maddineni	Whole-time Director
Khush Mohammad	Company Secretary and Compliance Officer

SUBSIDIARIES, ASSOCIATES AND JOINT VENTURE COMPANIES

The Company did not have a Subsidiary / Associate/ Joint Venture Company as on the beginning of the financial year or close of financial year under report and even as on date. Further, no Company has become or ceased to become the Subsidiary/ Associate/ Joint Venture of the Company during the financial year.

DETAILS OF SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS IMPACTING THE GOING CONCERN STATUS AND COMPANYS OPERATIONS IN FUTURE

No significant or material orders were passed by the Regulators or Courts or Tribunals that impact the going concern status and Companys operations in future.

DETAILS IN RESPECT OF ADEQUACY OF INTERNAL FINANCIAL CONTROLS WITH REFERENCE TO THE FINANCIAL STATEMENTS

Your Company has established and maintained a framework of internal financial controls and compliance systems. Based on the framework of internal financial controls and compliance systems established and maintained by the Company, the work performed by the internal, statutory and secretarial auditors and external consultants, including the audit of internal financial controls over financial reporting by the statutory auditors and the reviews performed by management and the relevant board committees, including the audit committee, the Board is of the opinion that the Companys internal financial controls were adequate and your Company is constantly endeavouring to improve the standards of internal control in various areas and taking steps to strengthen the internal control system to make it commensurate and effective with the nature of its business.

Further, the statutory auditors of your Company have also issued an attestation report on internal control over financial reporting (as defined in section 143 of Companies Act, 2013) for the financial year ended March 31, 2025, which forms part to the Statutory Auditors Report.

VIGIL MECHANISM

The Board of Directors, on the recommendation of the Audit Committee, established a vigil mechanism for directors and employees called “Whistle Blower Policy”, pursuant to the provisions of the Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015, to report genuine concerns or grievances about unethical behaviour, actual or suspected fraud or violation of the Companys Code of Conduct or Ethics Policy and to provide adequate safeguards against victimization of persons who use such mechanism and to provide direct access to the Chairperson of the Audit Committee in appropriate or exceptional cases.

The Whistle Blower Policy is posted under the Investors section of the Companys website at

https://www.aishwaryatechtele.com/images/pdf/Vigil Mechanism.pdf

ANTI-SEXUAL HARASSMENT POLICY

The Company has adopted a policy on Prevention of Sexual Harassment of Women at Workplace in accordance with The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. The Company has taken several initiatives across the organization to build awareness amongst employees about the Policy and the provisions of the Prevention of Sexual Harassment of Women at Workplace Act. The Company has constituted Internal Complaints Committee as required under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.

Further details follow:

• Number of complaints of Sexual Harassment received in the year - Nil

• Number of complaints disposed off during the year - Nil

• Number of cases pending for more than 90 days - Nil

STATEMENT ON COMPLIANCE WITH THE PROVISIONS OF MATERNITY BENEFITS ACT, 1961

The company is fully compliant with the provisions of the Maternity Benefit Act, 1961, ensuring all eligible employees receive the mandated maternity benefit.

CODE OF CONDUCT FOR PREVENTION OF INSIDER TRADING

The Board of Directors has adopted the Insider Trading Policy in accordance with the requirements of the SEBI (Prohibition of Insider Trading) Regulations, 2015. The Insider Trading Policy of the Company lays down guidelines and procedures to be followed and disclosures to be made while in possession of Unpublished Price Sensitive Information and while dealing in the shares of the Company, as well as the consequences of violations.

The Policy has been formulated to regulate, monitor and ensure reporting of trading by insiders by employees and to maintain the highest ethical standards while dealing in the companys securities.

The Insider Trading Policy of the Company, covering the Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information and Code of Conduct for prevention of insider trading is available on our website at https://aishwaryatechtele.com/images/pdf/Code%20of%20Practices%20and% 20Procedures%20for%20Fair%20Disclosure%20of%20Unpublished%20Price%20Sensitive%20Information. pdf

https://aishwaryatechtele.com/images/pdf/Code%20of%20Conduct%20to%20Regulate,%20Monitor%20and

%20Report%20Trading%20by%20Insiders.pdf

https://aishwaryatechtele.com/images/pdf/PIT%20Policies.pdf

A Report on Management Discussion & Analysis forms part of the Annual Report as per the requirements of Regulation 34 of SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015.

INVESTOR EDUCATION AND PROTECTION FUND

Pursuant to the applicable provisions of the Companies Act, 2013, read with Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 (‘the Rules), all unpaid or unclaimed dividend are required to be transferred by the Company to the IEPF established by the Central Government, after the completion of seven years. Further, according to the Rules, the shares in respect of which dividend has not been paid or claimed by the shareholders for seven consecutive years or more shall also be transferred to the demat account created by the IEPF Authority.

AUDITORS

STATUTORY AUDITORS

The Members of your Company in the 27th AGM held on September 30, 2022 appointed M/s. P. Murali & Co., Chartered Accountants, (Firm Registration No. 007257S), Hyderabad as the Statutory Auditors of the Company for a term of five (5) consecutive financial years from the conclusion of the 27th AGM till the conclusion of the 32nd AGM i.e., from the FY 2022-23 till FY 2026-27.

AUDITORS QUALIFICATION AND REMARKS:

There are no qualifications and remarks from the Auditors of the Company. However, the Auditors brought to the notice of the members that the company is not regular in depositing the undisputed statutory dues with the appropriate authorities. And, the arrears of undisputed statutory dues such as PF, Sales Tax, GST, TDS, PT, TCS, ESI are outstanding for more than 6 months from the date they became payable. To which, the Board explained that the delay was because of insufficient cash flows.

Secretarial Auditors

M/s. Akhilesh Singh & Associates, Practicing Company Secretaries, Kanpur were appointed as the Secretarial Auditors for the financial year 2024-2025. Pursuant to Section 204 of the Companies Act, 2013 and the Rules made thereunder, the Secretarial Audit Report for the financial year ended on March 31,2025, in Form MR-3, is annexed to this Annual Report as Annexure II.

Auditors qualification / adverse remark / reservation	The Company has not filed Form DIR-12 for Appointment and Resignation of Mr. Kiran Kumar Inampudi and Mr. Sunkara Srivastava
Non-filing of e-form DIR-12 for appointment and resignation of Mr. Kiran Kumar Inampudi and Mr. Sunkara Srivastava.	Not yet filed

However, M/s. P S Rao & Associates, Company Secretaries, Hyderabad, were appointed as Secretarial Auditors in the meeting held on May 23, 2025 from the conclusion of the 30th AGM till the conclusion of 35th AGM i.e., from FY 2025-26 till FY 2029-30 at a remuneration of Rs.1,00,000/- subject to the approval members at the ensuing AGM.

Cost Auditors

Your Company was not required to maintain any Cost Records during the financial year under review since the Companys business activity / turnover, during the immediately preceding financial year, did not fall within the purview / limits prescribed under Companies (Cost Records and Audit) Rules, 2014, as amended from time to time.

Therefore, the provisions of Section 148(3) of the Companies Act, 2013 are not applicable to the company and hence Cost Auditor need not be appointed.

Internal Auditors

M/s. P. Jitender Reddy & Co., Chartered Accountants (Firm Registration No:010203S), Hyderabad were appointed as Internal Auditors of the Company for the financial year 2024-25 in the Board meeting held on February 10, 2025. Also, the same were re-appointed as such for the financial year 2025-26 in Board Meeting held on May 23, 2025.

The Internal Auditors carry out audit as per the audit plan defined by the Audit Committee and regularly update the committee on their internal audit findings at the Committees meetings.

The Internal Auditors were satisfied with the management response on the observations and recommendations made by them during the course of their audit.

AUDIT COMMITTEE

The details of the composition of the Audit Committee as required under the provisions of Section 177(8) of the Companies Act, 2013 is given in the Corporate Governance Report furnished as part of the Annual Report. There have been no instances during the year where recommendations of the Audit Committee were not accepted by the Board.

NOMINATION AND REMUNERATION COMMITTEE

The details of the composition of the Nomination and Remuneration Committee are given in the Corporate Governance Report furnished as a part of the Annual Report.

STAKEHOLDERS RELATIONSHIP COMMITTEE

The details of the composition of the Stakeholders Relationship Committee are given in the Corporate Governance Report furnished as part of the Annual Report.

PARTICULARS OF EMPLOYEES AND RELATED DISCLOSURES

The remuneration paid to your directors is in accordance with the Nomination and Remuneration Policy formulated in accordance with Section 178 of the Companies Act, 2013 and Regulation 19 of the Listing Regulations.

The information required under Section 197 of the Companies Act, 2013 read with 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 appended as Annexure -III to this Report.

CORPORATE GOVERNANCE

Your Company is committed to maintain high standards of corporate governance and adhere to the corporate governance requirements set out by Securities and Exchange Board of India.

The Report on Corporate Governance as stipulated under the Listing Regulations, forms part of the Annual Report.

The detailed report on Corporate Governance as per the format prescribed by Securities and Exchange Board of India under Schedule V of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 along with a certificate from M/s Akhilesh Singh & Associates, Practicing Company Secretaries, confirming compliance with the requirements of Corporate Governance is attached with this report as Annexure IV.

As required by Listing Regulations, a certificate from M/s. Akhilesh Singh & Associates, Practicing Company Secretaries confirming 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 companies is attached to this report as Annexure V.

SECRETARIAL STANDARDS

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

DEPOSITS

The Company did not accept any deposits within the meaning of provisions of Chapter V - Acceptance of Deposits by Companies of the Companies Act, 2013 read with the Companies (Acceptance of Deposits) Rules, 2014.

MATERIAL CHANGES AND COMMITMENTS, IF ANY, AFFECTING THE FINANCIAL POSITION OF THE COMPANY

There were no material changes and commitments affecting the financial position of your Company that have occurred between the end of the financial year (March 31, 2025) of the company to which the financial statements relate and the date of the report (August 28, 2025).

REPORTING OF FRAUDS BY AUDITOR

During the year under review, neither the Statutory Auditors nor the Internal Auditors has reported to the Audit committee under Section 143(12) of the Companies Act 2013, any instances or fraud committed against the company by its officers or employees, the details of which need to be mentioned in the Boards report.

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

No applications were made and no proceedings were pending under the Insolvency and Bankruptcy Code, 2016 during the year under the review.

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

No one time settlement took place during the year under review.

ACKNOWLEDGMENTS

Your Directors thank the Companys employees, customers, vendors, and investors for their continuous support. The Directors also thank the Government of India, Governments of various states in India, and concerned Government departments and agencies for their co-operation.

	For and on behalf of Telogica Limited
	Sd/-	Sd/-
	Srinivasa Rao Mandava	Venkateswara Rao Devineni
Date: August 28, 2025	Managing Director	Whole-time Director
Place: Hyderabad	DIN:03456187	DIN:03616715