Yaan Enterprises Ltd Directors Report

To,
THE MEMBERS OF
YAAN ENTERPRISES LIMITED

The Board of Directors of your Company ("The Board") have pleasure in presenting the 37th Annual Report of Yaan Enterprises Limited ("the Company") along with Audited Financial Statement for the Year ended March 31, 2026 ("FY 2025-26)

FINANCIAL SUMMARY

The Audited Financial Statement of Company as on March 31, 2026, are prepared in accordance with the applicable Indian Accounting Standards ("Ind AS") are provided in the Annual Report of the Company. The Summary of Financial Performance of Company for the Financial Year ended March 31, 2026 are as under:

(Amount Rs. In Lakhs)

Particulars	2025-26	2024-25
Total Revenue	2456.52	550.50
Total Expenditure	2304.51	496.16
Profit Before Depreciation and Tax (PBDT)	152.01	54.34
Less: Depreciation	9.29	8.66
Less: Finance Cost	34.96	6.47
Profit Before Tax	107.76	39.21
Exceptional Items	-	-
Profit before Tax	107.76	39.21
Prior Period Items	-	-
Less: Provisions for Taxation Including Deferred Tax	29.60	(6.63)
Profit/(Loss) After Tax	78.16	45.85

FINANCIAL PERFORMANCE AND STATE OF AFFAIRS

During the Financial Year under review, the Key Financial Performance Indicator of company are as follows:

a. Total Turnover for the Financial Year 2025-26 increased to 2456.52 Lakhs as compared to 550.50 Lakhs in the previous year.
b. During the year, the Company has earned a Profit before Tax of 107.76 Lakhs as compared to 39.21 Lakhs in the previous year and the Profit after Tax during the year was 78.16 Lakhs as compared to 45.85 in the previous year.

TRANSFER TO RESERVE

The Board of Directors of the Company has not proposed to transfer any amount to General Reserve of the Company during the period under review.

DIVIDEND

No Dividend has been recommended by the Board of Directors of the Company for the period under review.

AMOUNT TRANSFER TO INVESTOR EDUCATION AND PROTECTION FUND (IEPF)

During the period under the review, there were no amount which requires to transfer to Investor Education and Protection Fund (IEPF).

BUSINESS OVERVIEW

Yaan Enterprises Limited is currently engaged in the following major business segments:

a) Travel and Tourism

The company continues its core activity of tour operations, offering flight bookings, hotel reservations, and travel packages through its proprietary travel search engine. Our logistics and transport services are also integrated into this vertical, continuing the legacy of Crown Tours.

b) Precious and Semi-Precious Stones Trading

The company has been active in trading precious and semi-precious stones since 2016. This segment contributes to the companys diversified portfolio and caters to both domestic and international markets.

c) Works Contracting and Construction

Yaan has expanded into the infrastructure sector by undertaking works contracts related to road development, highways, and bridges. This business vertical complements our strategy to explore capital-intensive and government-linked projects.

d) Other Initiatives and Diversification

During the year, the Company has also ventured into other high potential areas such as agro products trading, e-commerce, real estate and handicrafts. These initiatives align with our long-term vision of creating a multi-vertical business model.

SHARE CAPITAL AND CAPITAL STRUCTURE

Authorised Share Capital

There was no change in the Authorised Capital of the Company during the Financial Year under review. The Authorized Capital of the Company is 4,00,00,000/- (Rupees Four Crore only) divided into 40,00,000 (Forty Lakh) Equity Shares of 10/- (Rupees Ten only) each.

Issued, Subscribed & Paid up Capital

There were no changes in the issued, subscribed and paid up capital of the Company as on March 31, 2025 stood at 3,10,00,000/- (Rupees Three Crore Ten Lakh Only) divided into 31,00,000 (Thirty One Lakh) Equity Shares of 10/- (Rupees Ten Only) each.

DISCLOSURES REGARDING ESOPs

The Company has not provided any Stock Option Scheme to the employees.

CREDIT RATING

During the year under review, the company has not obtained credit rating from any credit rating agency.

SUBSIDIARY/JOINT VENTURE/ASSOCIATE COMPANY

The Company does not have any Subsidiary, Associate Company, or Joint Venture within the meaning of Section 2(6) and 2(87) of the Companies Act, 2013. Further, during the reporting period, the Company has neither become nor ceased to be a Subsidiary, Joint Venture, or Associate Company.

DIRECTORS AND KEY MANAGERIAL PERSONALS

The Board of Directors of Company consist of 7 (Seven) Directors, out of which 4 Directors are Independent. The Board also comprises of 1 (One) Woman Director.

The Composition of Board of Director and Key Managerial Personnel as on last day of financial year under review are as follows:

Name of Directors/KMPs	Designation
Mr. Ranjith Soman	Chairman & Managing Director
Dr. Veena Ranjith	Director
Mr. Rajat Ranjith Vaidyar	Non-Executive Director
Mr. Rajan Balkrishna Raichura	Non-Executive Independent Director
Mr. Praveen Kumar Munta	Non-Executive Independent Director
Mr. Venkata Siva Teja Yarlagadda	Non-Executive Independent Director
Mr. Charanjeet Singh Sibia	Non-Executive Independent Director
Ms. Priyanka Goyal	Company Secretary
Ms. Mital Shah	Chief Financial Officer

CHANGES IN KMPs

During the year under review and upto the date of this report, the following changes took place in the Key Managerial Personnel:

1. Resignation of Ms. Khushi Khandelwal as Company Secretary and Compliance Officer of the Company with effect from 5th April, 2025

2. Resignation of Ms. Shalaka Rupesh Gopale, as Chief Financial Officer of the Company with effect from 30th May, 2025

3. Appointment of Ms. Priyanka Goyal as Company Secretary and Compliance Officer of the Company with effect from 1st June 2025.

4. Appointment of Ms. Mital Shah as Chief Financial Officer of the Company with effect from 1st June, 2025.

5. Appointment of Mr. Charanjeet Singh Sibia as Non-Executive Independent Director of the Company with effect from 17th July 2025 for a period of Two years.

6. Resignation of Ms. Priyanka Goyal as Company Secretary and Compliance Officer of the Company with effect from 10th July 2026.

7. Appointment of Ms. Sakshi Daga as Company Secretary and Compliance Officer of the Company with effect from 10th August 2026.

BOARD EVALUATION

In terms of requirements of provisions of Companies Act, 2013, Nomination Remuneration Committee of the Board of Directors of the Company specified the manner for effective evaluation of performance of Board, its Committees and Individual Directors. Based on the same, annual evaluation of its own performance, performance of its Committees, Individual Directors including Independent Directors was carried out during the reporting period. The Company had adopted the evaluation parameters as suggested by ICSI and SEBI with suitable changes from Companys perspective.

The Board has carried out an annual evaluation of its own performance and that of its Committees as well as performance of the Directors individually including Independent Directors (excluding the director being evaluated) has been made. Board evaluation was carried out on the basis of questionnaire prepared after considering various inputs received from the Directors, covering various aspects revealing the efficiency of the Boards functioning such as development of suitable strategies and business plans, size, structure and expertise of the Board and their efforts to learn about the Company and its business, obligations and governance.

Performance evaluation of Directors was carried out by Board and Nomination and Remuneration Committee on parameters such as appropriateness of qualification, knowledge, skills and experience, time devoted to Board, deliberations and participation level in board functioning, extent of diversity in the knowledge and related industry expertise, attendance and participations in the meetings and workings thereof and Initiative to maintain high level of integrity and ethics and the same was apprised to the Board of Directors.

Independent Directors had carried out performance evaluation of Non-Independent Directors in their separate meeting, the Board as a whole and performance evaluation of Chairman/Managing Director was carried out, taking into account the views of Executive and Non-Executive Directors.

The performance of Committees were evaluated on parameters such as whether the Committees of the Board are appropriately constituted, have appropriate number of meetings held each year to accomplish all of its responsibilities, maintain the confidentiality of its discussions and decisions, conduct self-evaluation at least annually, make periodical reporting to the Board along with its suggestions and recommendations.

Independent Directors performance evaluation was carried out on parameters such as whether the Directors uphold ethical standards of integrity and probity, the ability of the directors to exercise objective and independent judgment in the best interest of Company, the level of confidentiality maintained, adherence to the applicable code of conduct for Independent Directors and their role in bringing independent judgment during Board deliberations on strategy, performance, risk management etc.

The Board/Directors expressed their satisfaction with the evaluation process.

DECLARATION BY INDEPENDENT DIRECTOR

All Independent Directors of the Company have given declarations that they meet the criteria of independence as laid down under Section 149(6) of the Act, and Regulation 16(1)(b) of SEBI (LODR) Regulations. Further, all necessary declarations with respect to independence have been received from all the Independent Directors and also received the confirmation that they have complied with the Code for Independent Directors prescribed in Schedule IV of the Act. The terms and conditions for the appointment of the Independent Directors are given on the website of the Company. The Board is of the opinion that Independent Directors of the Company fulfil the conditions of independence specified in the Act and the SEBI (LODR) Regulations and that they are independent of the management.

MEETING OF BOARD OF DIRECTORS

The Board of Directors meet Four times during the financial year 2025-26 on 27th May 2025, 12th August 2025, 11th November 2025, 31st January 2026. Frequency and quorum at these meetings were in conformity with the provisions of the Companies Act, 2013. The intervening gap between the meetings was within the period prescribed under the Companies Act, 2013.

SEPARATE MEETING OF INDEPENDENT DIRECTORS OF THE COMPANY

In compliance of section 149 of the Companies Act, 2013 and the provisions of Listing Regulation, a separate meeting of Independent Director was held on 31st January, 2026. All Four independent directors were present in the Meeting.

The names and categories of the Directors on the Board, their attendance at Board meetings during the year and at last Annual General Meeting, as also the number of Directorships and Committee memberships held by them in other Companies are shown as under:-

Name of Director	Category	No. of Meeting Held	No. of Meeting Attended	Whether Attended Last AGM	No. of other directorship	No. of Committee Membership	No. of Committee Chairmanship
Mr. Ranjith Soman	Managing Director	4	4	Yes	3	0	0
Dr. Veena Ranjith	Non-Executive Director	4	4	Yes	3	0	0
Mr. Rajat Ranjith Vaidyar	Non-Executive Director	4	4	Yes	0	3	0
Mr. Rajan Balkrishna Raichura	Non-Executive Independent Director	4	4	Yes	0	0	3
Mr. Praveen Kumar Munta	Non-Executive Independent Director	4	4	Yes	0	3	0
Mr. Venkata Siva Teja Yarlagadda	Non-Executive Independent Director	4	4	No	0	0	0
Mr. Charanjeet Singh Sibia	Non-Executive Independent Director	3	3	No	2	0	0

COMMITTEE OF BOARD

As on 31st March 2026, the Board has 3 (Three) Committees as per rules, made thereunder, with proper composition of its members which are focused on financial reporting, audit & internal controls, compliance issues, appointment and remuneration of Directors and Senior Management Employees and the risk management framework. The Board periodically evaluates the performance of all the Committees as a whole. All observations, recommendations and decisions of the Committees are placed before the Board for consideration and approval.

The Board has the following committees as under:

Audit Committee;
Nomination and Remuneration Committee;
Stakeholders Relationship Committee

I. Audit Committee

The Board of Directors of your Company has duly constituted the Audit Committee in terms of the provisions of Section 177 of the Companies Act, 2013 read with the Rules framed thereunder.

The Composition of Audit Committee are as follows:

Sr. No.	Name of Members	Designation
1.	Mr. Rajan Balkrishna Raichura	Chairman
2.	Mr. Praveen Kumar Munta	Member
3.	Mr. Rajat Ranjith Vaidyar	Member

Meetings of Audit Committee are as follows:

Sr. No. of Meeting	Date of Meeting	Number of Members as on the date of Meeting	Number of Members Attended the Meeting
1.	27th May 2025	3	3
2.	12th August 2025	3	3
3.	11th November 2025	3	3
4.	31st January 2026	3	3

1. Nomination and Remuneration Committee
The Board of Directors of your Company has duly constituted the Nomination and Remuneration Committee in terms of the provisions of Section 178 of the Companies Act, 2013 read with the Rules framed thereunder.
The Composition of Nomination and Remuneration Committee are as follows:

The Composition of Nomination and Remuneration Committee are as follows:

Sr. No.	Name of Members	Designation
1.	Mr. Rajan Balkrishna Raichura	Chairman
2.	Mr. Praveen Kumar Munta	Member
3.	Mr. Rajat Ranjith Vaidyar	Member

Meetings of Nomination and Remuneration Committee are as follows:

Sr. No. of Meeting	Date of Meeting	Number of Members as on the date of Meeting	Number of Members Attended the Meeting
1.	01st June 2025	3	3
2.	17th July 2025	3	3

III. Stakeholders Relationship Committee

The Board of Directors of your Company has duly constituted Stakeholders Relationship Committee in terms of the provisions of Section 178 of the Companies Act, 2013 read with the Rules framed thereunder.

The Composition of Stakeholders Relationship Committee are as follows:

Sr. No.	Name of Members	Designation
1.	Mr. Rajan Balkrishna Raichura	Chairman
2.	Mr. Praveen Kumar Munta	Member
3.	Mr. Rajat Ranjith Vaidyar	Member

Meetings of Stakeholders Relationship Committee are as follows:

Sr. No. of Meeting	Date of Meeting	Number of Members as on the date of Meeting	Number of Members Attended the Meeting
1.	27th May 2025	3	3

DIRECTOR RESPONSIBILITY STATEMENT

The Board of Directors acknowledge the responsibility for ensuring compliance with the provisions of Section 134(3)(c) read with Section 134(5) of the Companies Act, 2013, in preparation of annual accounts for the financial year ended 31st March, 2026 and state that:

(i) In the preparation of the Annual Accounts for the Financial Year ended 31st March, 2026, the applicable accounting standards have been followed with proper explanation relating to material departures. (ii) The Directors had selected such accounting policies and applied them consistently and made judgments and estimates that were reasonable and prudent so as to give a true and

Yaan Enterprises Limited 37th Annual Report 2025-26

fair view of the state of affairs of the Company at the end of the financial year and profit of the Company for that period.

(iii) The Directors had taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of the Companies Act, 2013 for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities.

(iv) The Directors had prepared the annual accounts for the financial year ended 31st March, 2026 on a going concern basis.

(v) The Directors had laid down proper internal financial controls to be followed by the company and that such internal financial controls are, adequate and are operating effectively.

(vi) That the Directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate and operating effectively.

NOMINATION AND REMUNERATION POLICY

The brief of the Nomination and Remuneration policy has been uploaded on website of the company at https://www.yaanenterprises.com/wp-content/uploads/2022/04/7-Remuneration-Policy.pdf

DEPOSITS

During the period under review, your company has not accepted any deposit within the meaning of section 73 and 74 of the Companies Act, 2013 read with the Companies (Acceptance of Deposits) Rule, 2014. There are no outstanding deposits as on 31st March, 2026.

PARTICULARS OF LOANS GIVEN, INVESTMENTS MADE, GUARANTEES GIVEN AND SECURITIES PROVIDED

No loans, guarantee or Investments made by the company under Section 186 of the Companies Act, 2013 during the year.

RELATED PARTY TRANSCATIONS

All contracts / arrangements / transactions entered by the Company during the financial year with related parties were in the ordinary course of business and on an arms length basis. During the year, the Company had not entered into any contract / arrangement / transaction with related parties which could be considered material in accordance with the policy of the Company on materiality of related party transactions. The particulars of contracts or arrangements with related parties referred to in Section 188(1) of the Companies Act, 2013 in the prescribed Form AOC-2 is annexed to the Boards Report as Annexure 1.

All Related Party Transactions entered into during the financial year were placed before the Audit Committee and the Board of Directors for approval. The Company has a process in place to periodically review and monitor Related Party Transactions. Omnibus approval was obtained on a yearly basis for transactions which were of repetitive nature. All the related party transactions were in the ordinary course of business and at arms length basis.

There were no material subsidiary companies as define in Regulation 16(c) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Related party transactions entered during the financial year under review are disclosed in Notes to the financial statements of the Company for the financial year ended 31st March, 2026.

The Policy on materiality of related party transactions and dealing with related party transactions as approved by the Board may be accessed on the Companys website at the link:

https://www.yaanenterprises.com/wp-content/uploads/2022/04/2-Related-PartyTransaction-Policy-NA.pdf.

DETAILS OF POLICY DEVELOPED AND IMPLEMENTED BY THE COMPANY ON ITS CORPORATE SOCIAL RESPONSIBILITY INITIATIVES

The Company has not developed and implemented any Corporate Social Responsibility initiatives as the said provisions are not applicable as per the provisions of Section 135 of the Companies Act, 2013.

ENERGY CONSERVATION, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO

A. Conservation of Energy: Being a part of this Industry, Companys operations are not such energy intensive. However, adequate measures have been taken to conserve the consumption of energy.

(i) The steps taken or impact on conservation of energy: The Company always emphasized on the conservation of energy, it installed energy efficient equipments and this results in less consumptions of the energy, comparatively and also supports go green initiative.

(ii) The steps taken by the company for utilizing alternate sources of energy: Installation of invertors /generators has been done as the alternate sources of energy.

(iii) The capital investment on energy conservation equipments: Investments in installation of invertors/ generators.

B. Technology absorption: Operations of the company do not involve any kind of special technology and there was no expenditure on research & development during this financial year. However, your company continues to upgrade its technology.

(i) The efforts made towards technology absorption: The Company continues to make substantial investments in its technology platforms and systems and spread its electronically linked branch network. The software called "Yatra" is used for connectivity among the branches concerned to the accounts and operational activities of the Company.

(ii) The benefits derived like product improvement, cost reduction, product development or import substitution: N.A.

a. Details of technology imported
b. Year of Import
c. Whether the technology been fully absorbed
d. If not fully absorbed, area where absorption has not taken place, and the reason therefor

(iii) In case of imported technology (imported during last three years reckoned from the beginning of the financial year): N.A.

(iv) The expenditure incurred on Research and Development: NIL

C. Foreign Exchanges Earnings & outgo (in Rs.) : NIL

VIGIL MECHANISM

The Company has a Whistle Blower & Vigil Mechanism Policy and has established the necessary vigil mechanism for grievances Redressal of the Directors and employees to report concerns about unethical behavior. All Protected Disclosures concerning financial/accounting matters should be addressed to the Chairman of the Audit Committee of the Company for investigation. The said policy has been uploaded

on the website of the Company and may be accessed at the link https://www.yaanenterprises.com/wp-content/uploads/2022/04/5-Whistle-blower-policy-and-vigil-mechanism.pdf.

RISK MANAGEMENT

The Board has developed and implemented a Risk Management Policy which assists the Board to have a check upon all the risk factors that the organization faces such as strategic, financial, credit, market, liquidity, security, property, IT, legal, regulatory, reputational and other risks and assist the Board to overcome the Risks. Risk Management Policy has been reviewed and approved by the Board and Audit Committee and the same is available on the website and may be accessed at the link: https://www.yaanenterprises.com/wp-content/uploads/2022/04/8-RISK-MANAGEMENT-POLICY.pdf.

INTERNAL FINANCIAL CONTROL

The Board adopted the policies and procedures for ensuring the orderly and efficient conduct of its business, including adherence to the Companys policies, safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of accounting records, and the timely preparation of reliable financial disclosures. For the assurance of best possible Internal Financial Controls to be followed by the Company, furtherance to the current Internal Financial Controls, a Policy of Internal Financial Control was reviewed and approved by the Board and Audit Committee and the same is available on the website and may be accessed at the link: https://www.yaanenterprises.com/wp-content/uploads/2022/04/4-Internal-Financial-Control-Policy.pdf.

CORPORATE GOVERNANCE

Pursuant to the provisions of Regulation 15 (2) (a) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, compliance with the provisions of Regulation 17 to 27 including 24A and 26A clauses (b) to (i) and (t) of sub-regulation (2) of regulation 46 and para C, D and E of Schedule V of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) were not applicable on the company during the financial year 2025-26. Consequently, the Compliance Report on Corporate Governance as stipulated under Schedule V of the Listing Regulations do not form part of this Annual Report for the Financial Year 2025-26.

SECRETARIAL STANDARDS

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 (ICSI) and that such systems were adequate and operating effectively and the Company has complied with all applicable Secretarial Standards during the year under review.

PARTICULARS OF EMPLOYEES AND RELATED DISCLOSURES

The disclosures pertaining to remuneration and other details as required under 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-2. In terms of the provisions of Section 197(12) of the companies Act, 2013 read with Rules 5(2) and 5(3) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 a statement showing the names of employees and other particulars of the top ten employees is annexed herewith Annexure-3 and further we confirm that no employee drawing remuneration in excess of the limits as provided in the said rules.

STATUTORY AUDITOR AND THEIR REPORT

The statutory auditors of Company, Koshal & Associates, Chartered Accountants, Mumbai (FRN No.: 121233W), was appointed for a period of 5 (five) years from the conclusion of 32nd Annual General Meeting (AGM) till the conclusion of the 37th Annual General Meeting of the Company. The report given by the statutory auditor on the financial statements of the Company is part of the Annual Report. There are no qualifications, observations or adverse remarks in the Auditors Report for the financial year 2025-26 which require any clarification/explanation. The Notes on financial statements are self-explanatory, and needs no further explanation.

The Board of Directors recommended M/s. Namita & Co. Chartered Accountants (FRN No. 151040W) for appointment as Statutory Auditors appointed for a period of 5 (five) years from the conclusion of 37th Annual General Meeting (AGM) till the conclusion of the 42nd Annual General Meeting of the Company. The resolution for appointment of the Statutory Auditors is being placed in this Annual General Meeting.

COST RECORDS AND AUDIT

Maintenance of cost records and requirement of cost audit as prescribed under the provisions of Section 148(1) of the Companies Act, 2013 are not applicable for the business activities carried out by the Company and accordingly no such accounts and records are made and maintained.

SECRETARIAL AUDITOR

The Board has appointed M/s B K Sharma & Associates, Company Secretaries in Whole-time Practice, (COP: 12636) to carry out Secretarial Audit of the Company for financial year 2025-26 under the provisions of Section 204 of the Companies Act, 2013.

The Report of Secretarial Auditor is annexed with this report as Annexure-4. There are no qualifications, observations or adverse remark or disclaimer in the said report.

REPORTING OF FRAUD BY AUDITOR

During the period under review, Auditors have not reported any instance of fraud committed in the company by the employees or officers to the audit committee under section 143(12) of the Act.

INSIDER TRADING PREVENTION CODE

In compliance with the provisions of Securities Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015 (SEBI (PIT) Regulations), the Board has adopted a code of conduct to regulate, monitor and report trading by Designated Persons to preserve the confidentiality of price sensitive information, to prevent misuse thereof and regulate trading by designated persons. It prohibits the dealing in the Companys shares by the promoters, promoter group, directors, designated persons and their immediate relatives, and connected persons, while in possession of unpublished price sensitive information in relation to the Company and during the period(s) when the Trading Window to deal in the Companys shares is closed. Pursuant to the above, the Company has put in place adequate and effective system of internal controls to ensure compliance with the requirements of the SEBI (PIT) Regulations. The code is available on the Companys website at https://www.yaanenterprises.com/wp-content/uploads/2022/04/3-Code-of-conduct-for-prevention-of-insider-trading.pdf

The Board of Directors have also formulated a code of practices and procedures for fair disclosure of unpublished price sensitive information containing policy for determination of legitimate purposes as a

part of this Code, which is available on the Companys website at https://www.yaanenterprises.com/wp-content/uploads/2023/02/code-fair-disclosure-policy-unpublished-price-sensitive-information-insider-trading-regulation-2018.pdf

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

There has been No significant or material order passed by regulators or courts or tribunals which would impact the going concern status and companys operations in future.

MANAGEMENT DISCUSSION AND ANALYSIS REPORT

Management Discussion and Analysis Report for the year under review is presented in a separate section forming part of this Annual Report.

DISCLOSURE UNDER THE SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION AND REDRESSAL) ACT, 2013

The Company has in place a Sexual Harassment Policy in line with the requirement of The Sexual Harassment of Women at the Workplace (Prevention, Prohibition & Redresses) Act, 2013. Internal Complaints Committee (ICC) has been set up to redress complaints received regarding sexual harassment. All employees are covered under the policy. The policy are available on website of the company at https://www.yaanenterprises.com/policies/

Details of the compliant received, disposed and pending during the period under review are as follows:

Particulars	Number of Complaints
Number of Sexual Harassment Complaints received	0
Number of Sexual Harassment Complaints disposed off	0
Number of Sexual Harassment Complaints pending beyond 90 days	0

DISCLOSURE UNDER MATERNITY BENEFIT ACT, 1961

The Company has complied with the provisions of Maternity Benefits Act, 1961 and/or Maternity Benefit provision under the code of Social Security, 2020.

ANNUAL RETURN

The Annual Return in accordance with the provisions of Section 92(3) and 134(3) of the Companies Act, 2013 and rules made thereunder, is available on Companys website and can be accessed at https://www.yaanenterprises.com/.

OTHER DISCLOSURES

During the year under review,

1. There are no significant and material orders passed by the regulators or courts or tribunal which would impact the going concern of business.2. There are no material / significant changes occurred between the end of financial year 2025-26 and the date of this report which may impact the financial position of the company.3. No application has been made under the Insolvency and Bankruptcy Code; hence the requirement to disclose 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 is not applicable; and

4. The requirement to disclose the details of difference between amount of the valuation done at the time of onetime settlement and the valuation done while taking loan from the Banks or Financial Institutions along with the reasons thereof, is not applicable.

ACKNOWLEDGEMENT

Your directors acknowledge with gratitude and wish to place on record its appreciation for the dedication, commitment and hard work of the companys employees at all levels, who continued to cornerstone of our major strength and success. The Board also takes this opportunity to express our deep sense of gratitude to all government and non-government, agencies, bankers, vendors and business partners for their continued support and cooperation. We are equally grateful to our members and stakeholders for their unwavering trust and confidence in the management of the company. We look forward for ongoing support in the years ahead.

For and on behalf of board of directors

Ranjith Soman

Chairman cum Managing Director

DIN: 01714430