Your Directors present the Thirty-eighth Annual Report of your Company together with the Audited Financial Statements
for the year ended March 31, 2026.

FINANCIAL PERFORMANCE

Financial Results Standalone and Consolidated

The financial statements for the year ended March 31,2026 has been prepared in accordance with the Indian Accounting
Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 ("Act") read with the Companies (Indian
Accounting Standards) Rules, 2015 and the relevant provisions of the 2013 Act, as applicable.

(? in lakhs, except per share data)

RESULTS OF OPERATIONS AND THE STATE OF COMPANY'S AFFAIRS
Standalone Financials (including discontinued operations)

The total revenue from operations for the year ended March 31,2026 was at ? 10,944.13 lakhs as compared to ? 11,816.02
lakhs for the year ended March 31, 2025.

For the year under review, your Company has reported profit before finance cost, depreciation, exceptional items and
tax of ? 8,805.03 lakhs compared to profit of ? 4,437.74 lakhs in the previous year. Profit before tax was ? 19,152.66
lakhs compared to ? 787.46 lakhs in the previous year.

The net Profit after tax was ? 17,465.55 lakhs as compared to profit of ? 594.85 lakhs in the previous year.
Consolidated Financials (including discontinued operations)

The consolidated Net loss for the year ended March 31, 2026 was at ? 2,243.37 lakhs as against loss of ? 3,317.04 lakhs
in the previous year ended March 31, 2025. Shareholders' funds as at the year ended March 31, 2026, was at
? 3,64,952.24 lakhs as against ? 3,43,555.95 lakhs as at March 31, 2025. Shareholders' fund includes non-controlling
interest of ? 9,768.82 lakhs as compared to ?2,122.41 lakhs in previous year.

BUSINESS OVERVIEW: FISCAL YEAR 2025-26

The year 2025-26 marked another important phase in
your Company's transformation into a technology-led
enterprise focused on securing the digital economy. This
year your Company's focus is on "Securing Digital Life".
During the year, your Company continued to strengthen
its technological capabilities while expanding the digital
infrastructure that provides the foundation for your
Company's business. Across Web3, Artificial Intelligence,
Blockchain, LegalTech and Cybersecurity, your Company's
focus remained unwavering to develop intelligent,
scalable solutions that solve meaningful challenges while
creating sustainable value for the shareholders.

Your Company has ventured into new areas through its
subsidiary 63SATS Cybertech Limited (63SATS), in the
direction of providing Cybersecurity, which is providing
an umbrella of Cybersecurity technology solutions across
various layers: individual-level, enterprise-level, and
government level to combat cyber threats. Your Company
is expanding its operations with current tools and by
acquiring new technological advancements and is
determined to surpass the benchmarks it has set in the
past. Your Company's efforts have broadened its horizon
during the year by adopting newer technologies in its
existing operations and upcoming ventures.

Sale of STP-Gate Business Undertaking:

During the year under review, the sale of STP Gate
Business Undertaking was completed on September 09,
2025 on slump sale basis, after fulfilment of all Condition
Precedent (CPs).

EXCHANGE TECHNOLOGY BUSINESS

The Exchange Technology division continues to serve to
Metropolitan Stock Exchange of India Ltd. It has also
made significant stride in developing and deploying
Market Place technology software, successfully onboarding
new client and generating incremental revenue for the
Company. Building on this momentum, the division is
exploring and expanding opportunities, with a view to
leveraging existing talent for enhanced revenue realisation
and sustainable growth in 2025-26 and beyond.

RISK SOLUTIONS

During FY 2025-26, the division significantly strengthened
its regulatory technology footprint by onboarding half a
dozen Housing Finance Companies (HFCs) onto the
regulatory data submission platform developed for the
Regulator of (HFCs), underscoring growing market
acceptance and reinforcing the platform's position as a
reliable backbone for regulatory reporting.

The division also delivered key enhancements for the
Regulator of Housing Finance Companies, including the
implementation of a Securitization Data Capture Module
and a Comparison Module, enabling more robust data
capture, validation, and analytical capabilities. These
initiatives have materially improved transparency, data
consistency, and supervisory efficiency in the securitization
domain.

The division played a critical role in supporting the
National Financial Regulator by facilitating large-scale
data migration to newly established, mission-critical

source systems. This engagement ensured seamless
transition, strengthened data integrity, and minimized
operational disruption in a high-stakes regulatory
environment.

Additionally, the division is facilitating a Foreign Bank in
the development of a Global data warehouse, aimed at
consolidating enterprise-wide data into a unified platform.
This initiative is expected to enhance data accessibility,
strengthen analytical capabilities, and support more
informed, data-driven decision-making on a global scale.

As part of its innovation agenda, the division developed
an NLP-based Business Intelligence utility to enable self¬
service reporting for the Financial Regulators. By
leveraging natural language interfaces, the solution
enhances accessibility to data insights, accelerates
decision-making, and reduces dependency on manual
reporting processes.

In line with evolving regulatory priorities on sustainability
and governance, the division is actively developing a
Business Responsibility and Sustainability Reporting
(BRSR) and BRSR core application to facilitate upstream
and downstream partner's ESG footprints aligned with
global standard practice. The solution is designed to help
organizations streamline ESG data capture, ensure
compliance, and strengthen transparency in sustainability
disclosures.

Collectively, these initiatives position the division as a
trusted technology partner to regulators, financial
institutions, and market infrastructure entities in driving
next-generation data governance, compliance, and digital
transformation.

QILEGAL

QiLegal continues to evolve as your Company's integrated
LegalTech platform, bringing together intelligent digital
solutions designed to modernize India's legal ecosystem.
Just as cybersecurity builds trust in digital interactions,
QiLegal seeks to strengthen trust in the administration of
justice through technology through its cloud-based
platform, AI-enabled capabilities, and integrated suite of
legal practice management solutions.

ONE-TIME SETTLEMENT (OTS)

As you are aware, during the previous FY 2024-25,
National Spot Exchange Limited (NSEL) with the support
of your Company i.e. Holding Company 63 moons
technologies limited (63 moons) had filed a Scheme of
Settlement before the Hon'ble National Company Law
Tribunal (NCLT), Mumbai, for a one-time amicable full and
final settlement with 5682 traders. The OTS was originally
proposed by the NSEL Investors Forum (NIF), an association
representing large number of traders. The Hon'ble NCLT
has sanctioned the OTS Scheme on November 28, 2025
and your Company is taking necessary steps as advised
by the Legal Counsel of the Company.

As per the Scheme of Settlement, an amount of ? 1,950
crores shall be paid to 5682 traders in proportion to their
outstanding as on July 31, 2024. This settlement would
mean closure of Civil legal cases against the Group along
with assignment of all rights of traders in favour of 63
moons. Hon'ble NCLT vide its order dated April 8, 2025

had ordered e-voting of the traders on the proposed
resolution for approving the Scheme of Settlement. The
voting commenced on April 17, 2025 and concluded on
May 17, 2025. The Report on results of e-voting submitted
by the Scrutinizer and approved by the Chairperson on
May 19, 2025 states that a whopping 92.81% of traders
in number and 91.35% in value voted in favour of the
resolution thereby giving their assent to the Scheme of
settlement. This settlement would bring major relief for
the traders whose monies were stuck in the NSEL payment
crisis which happened in July 2013.

This will be the first-of-its-kind settlement and with
support from the Central and the State Government, your
Company is confident that the settlement will go through
as approved by NCLT.

NEW VISION

Considering digital adoption across industries and
everyday life, your Company's priority has been to build
technology platforms that combine innovation with
resilience enabling individuals and institutions to
participate in the digital world with greater confidence.
Your Company is vigorously pursuing its strategic vision,
directing its renewed energy into pioneering the next
generation of technology solutions. 2025-26 saw
significant advancements across critical domains
particularly in Web3, Artificial Intelligence, Blockchain,
LegalTech and Cybersecurity. These achievements are a
direct reflection of the dedication and brilliance of our
talented team. The people working at 63 moons are truly
the driving force behind every innovation, every leap
forward, and every successful endeavour we undertake.
Their expertise, passion, and unwavering commitment are
the bedrock of our progress.

Your Group Company have significantly strengthened the
offerings under 63SATS under the robust Cybersecurity
solution, developing a comprehensive suite of products,
services, and platforms designed to empower individuals,
enterprises, and critical infrastructure with the expertise
needed to defend against cyberattacks. Our feature-rich
solutions include CYBX for direct-to-consumer mobile
security, Cyber Security Force (CSF) providing robust
defence for enterprises and organisations, and Cyberdome,
delivering military-grade solutions for critical public
infrastructure. Your Group Company has extended its
vision of cybersecurity to every Indian citizen through
CYBX the consumer cybersecurity platform. By securing
the smartphone, the primary gateway to an individual's
digital life, CYBX combines intelligent threat detection,
secure communications, identity protection, embedded
insurance, and real-time cyber risk intelligence within a
single integrated platform.

With the continued evolution of 63SATS and other broader
portfolio of technology platforms, your Company remain
committed to developing secure, intelligent and scalable
solutions that empower individuals, strengthen
enterprises, support national infrastructure and create
long-term value for the stakeholders. As the digital
economy continues to expand, your Company will remain
committed for developing technologies that make this
growth safer, more trusted and more inclusive.

LEGAL MATTERS

In a civil suit filed by L.J. Tanna Private Limited & Ors.
relating to NSEL payment default, the Hon'ble Bombay
High Court passed an ad interim order in a Notice of
Motion ("NOM") restraining the Company from distributing
any dividend or depositing the same in the dividend
distribution account as per Companies Act, 1956, until the
final hearing and disposal of the NOM. In compliance of
the order, the Company has not distributed the final
dividend to the shareholders. The Company filed an
application pursuant to the Scheme and the said civil suit
has been withdrawn with liberty for restoration in terms
of the Scheme.

The Union of India, through the Ministry of Corporate
Affairs ("MCA") filed a Company Petition before the
Company Law Board (now NCLT), inter-alia seeking
removal and supersession of the Board of Directors of the
Company. As an interim arrangement, the National
Company Law Tribunal ("NCLT"), with consent, formed a
5-member committee for certain matters. Upon appeal,
the NCLT dismissed MCA's request for the removal and
supersession of the entire Board and instead ordered MCA
to nominate three directors to the Board which was
upheld by the National Company Law Appellate Tribunal
("NCLAT"). The Company filed civil appeal before Hon'ble
Supreme Court challenging the orders passed by NCLAT
& NCLT. In the interim, Hon'ble Supreme Court granted
stay on appointment of nominee directors on the board
of the Company. On application by the Company pursuant
to the Scheme, the Hon'ble Supreme Court has kept the
NCLT and NCLAT orders in abeyance to facilitate
implementation of the Scheme.

The Company filed Writ Petitions before the Hon'ble
Bombay High Court, challenging the validity of certain
Notifications issued under the Maharashtra Protection of
Interest of Depositors (in Financial Establishments) Act,
1999 ("MPID Act"). Pursuant to the NSEL One Time
Settlement Scheme (OTS) approved by NCLT, Mumbai,
vide its order dated November 28, 2025, the Company
had filed applications seeking the release of its properties
attached under the provisions of MPID Act before the
Designated Court. By Order dated July 29, 2026, the
Hon'ble MPID Court allowed one of the said applications
and directed the release of the Company's assets, subject
to the terms and conditions specified therein. The
remaining applications are pending for order before the
Hon'ble Court.

The Directorate of Enforcement ("ED") attached properties
of Company by issuing provisional attachment orders
under the Prevention of Money Laundering Act, 2002
("PMLA") which was confirmed by the Adjudicating
Authority. The Appellate Tribunal quashed the provisional
attachment orders subject to conditions. Company filed
an appeal before the Hon'ble Bombay High Court
challenging the conditions in the order of the Appellate
Tribunal. ED also filed a cross appeal. Pursuant to the
Scheme, an application filed by the Company was allowed
by the Hon'ble Bombay High Court by passing an order
for release of the attached properties
Except as stated above, no material changes and
commitments have occurred after the close of the

financial year till the date of this Report, which significantly
affects the financial position of the Company.

EXPLANATION TO THE QUALIFICATIONS IN AUDITOR
REPORT

A. Audit Report on Standalone Financial Statements

The Management explanation for qualification made
by the Statutory Auditors in their Independent
Auditors Report dated May 18, 2026 on the Standalone
Financial Statements for the year ended March 31,
2026 is as under:

1) With respect to qualification A in Auditors Report,
explanation of the Management is as under:

a) The Post July-2013, civil suits have been filed
against the Company in relation to the counter
party payment default on the exchange platform
of NSEL, wherein the Company was also been
made a party. In these proceedings certain reliefs
have been claimed against the Company, inter-
alia, on the ground that the Company is the
holding company of NSEL. These matters are
pending before the Hon'ble Bombay High Court
for adjudication. The Company has always denied
the claims and contentions in its reply. There is no
privity of contract between the Company and the
Plaintiffs therein. The management is of the view
that the parties who have filed the Civil Suits
would not be able to sustain any claim against the
Company. Pursuant to the Scheme, the Company
has filed applications for disposal of the said suits.
Orders for disposal/dismissal/withdrawal have
been passed in respective suits.

b) Pursuant to the payment default on NSEL platform,
First Information Report (FIR) was registered
against various parties, including the Company,
with the Economic Offences Wing, Mumbai (EOW)
in connection with the counter party payment
default on NSEL platform. After investigation, EOW,
filed various charge-sheets in the matter and inter-
alia arrayed the Company. The State Government
attached various assets of the Company under
MPID Act by issuing Gazette Notifications. The
matter is pending before the Designated MPID
Court. The Company has filed applications for
release of its properties pursuant to the Scheme
and the same are pending.

c) The SFIO filed a complaint with the Hon'ble
Sessions Court under IPC and the Companies Act,
against several persons/entities including the
Company relating to NSEL payment default. The
Company challenged the issuance of process order
before the Hon'ble Bombay High Court and the
proceedings in the matter has been stayed by the
Hon'ble High Court. The matter is pending for
hearing before Hon'ble Bombay High Court.

d) The Enforcement Directorate('ED') attached certain
assets of the Company vide Provisional Attachment
Orders under the provisions of the Prevention of
Money Laundering Act, 2002(PMLA). The Hon'ble
Appellate Tribunal while quashing the provisional
attachment orders imposed certain conditions.

The Company filed appeal before the Hon'ble
Bombay High Court for the limited purpose for
challenging the conditions put by the Hon'ble
Appellate Tribunal. The Hon'ble Court was pleased
to admit the appeal. ED also filed a cross appeal,
which is tagged with the Company's appeal
Meanwhile, ED filed a prosecution complaint
before the Spl. PMLA Court, Mumbai against the
Company and the same is pending for trial.
Pursuant to the Scheme an application filed by the
Company was allowed by the Hon'ble Bombay
High Court by passing an order for the release of
attached properties.

e) CBI also filed charge-sheets against various persons
and entities including the Company in connection
with the counterparty payment default on NSEL
platform based on the FIRs filed by the public
sector undertakings - PEC Ltd. & MMTC Ltd for
alleged loss suffered by PEC Ltd. & MMTC Ltd on
NSEL platform and aforesaid cases are pending for
trial before the Court.

B. Audit Report on Consolidated Financial Statements

The Management explanation for qualifications made
by the Statutory Auditors in their Independent
Auditors Reports dated May 18, 2026 on the
Consolidated Financial Statements for the year ended
March 31, 2026 are as under:

1. With respect to item no. 1 which pertains to the
Company refer paragraph (A) above.

2. With respect to item no. 2 which are pertaining to
the qualifications made by the Statutory Auditors
of a subsidiary viz National Spot Exchange Limited
(NSEL) in their Independent Auditors Report on
NSEL's Consolidated Financial Statements for the
year ended March 31, 2026 which has been
reproduced by the Statutory Auditors of the
Company (63moons) in their Independent Auditors
Report (Auditors Report) dated May 18, 2026 on
the Consolidated Financial Statements for the year
ended March 31, 2026, the explanation given by
the management of NSEL are as under: ("Company"
in the response below refer to NSEL)

(i) With respect to qualification 2a in Auditors
Report, explanation of NSEL's Management is
as under:

NSEL is taking all steps to defend its position,
however since all matters are sub-judice, the
Company is unable to quantify the impact, if
any, of such legal proceedings on the financial
statements of the Company. There are no
claims/litigations/potential settlements

involving the Company directly or indirectly,
which may require adjustments in the
Consolidated Ind AS Financial Statements.

(ii) With respect to qualification 2b in Auditors
Report, explanation of NSEL's Management is
as under:

Majority value of the trade and other receivables
etc. are under litigation/subject to court orders.
Company has already made provision for

majority of the values or disclosed the reason
for non-provisioning. Company is making full
efforts for recovery of the amounts

DIVIDEND

Your Directors have recommended a dividend of ? 2/- per
share (i.e. 100%) on the face value of ? 2/- per share for
the F.Y. 2025-26. The distribution of said dividend shall
be subject to the approval of shareholders at the
forthcoming Annual General meeting and appropriate
judicial orders.

As the Shareholders are aware, the following dividends
are pending for distribution due to the Hon'ble Bombay
High Court order dated September 30, 2015 in Notice of
Motion no. 1490 of 2015 in Suit no. 121 of 2014 - L.J.
Tanna Shares & Securities Pvt. Ltd. and Ors., Vs. Financial
Technologies (India) Limited inter-alia directed that
pending hearing and final disposal of Notice of Motion
"FTIL shall not distribute any dividend amongst its
shareholders and shall also not deposit any amount in
compliance with Section 123 sub - clause (iv) of the
Companies Act, 1956", (to be read as Companies Act,
2013):

a. The final dividend of ? 5/- per share for the FY 2014¬
15, approved by the shareholders at the Annual
General Meeting held on September 30, 2015.

b. Payment of ? 2/- per share for FY 2016-17 approved

by the shareholders at the 29th AGM held on

September 27, 2017, is pending subject to appropriate
judicial orders.

c. Payment of ? 2/- per share for FY 2017-18 approved

by the shareholders at the 30th AGM held on

September 27, 2018, is pending subject to appropriate
judicial orders.

d. Payment of ? 2/- per share for FY 2018-19 approved

by the shareholders at the 31st AGM held on

September 18, 2019, is pending subject to appropriate
judicial orders.

e. Payment of ? 2/- per share for FY 2019-20 approved

by the shareholders at the 32nd AGM held on

December 09, 2020, is pending subject to appropriate
judicial orders.

f. Payment of ? 2/- per share for FY 2020-21 approved

by the shareholders at the 33rd AGM held on

September 18, 2021, is pending subject to appropriate
judicial orders.

g. Payment of ? 2/- per share for FY 2022-23 approved

by the shareholders at the 35th AGM held on

September 27, 2023, is pending subject to appropriate
judicial orders.

h. Payment of ? 2/- per share for FY 2023-24 approved

by the shareholders at the 36th AGM held on

September 27, 2024, is pending subject to appropriate
judicial orders.

i. Payment of ? 1.20 per share for FY 2024-25 approved

by the shareholders at the 37th AGM held on

September 24, 2025, is pending subject to appropriate
judicial orders.

The Company has informed the IEPF Authority about the
above pending dividends for distribution to shareholders

in view of the Hon'ble Bombay High Court Order as stated
above.

Prior to the above mentioned High Court order, your
Company has paid consecutive dividends for the past 38
quarters which is in accordance with the sustainable
dividend pay-out policy of the Company and linked to its
long term growth objectives. The Dividend Distribution
Policy is available on the website of the Company which
can be accessed at the link:https://www.63moons.com/
investors/corporate-governance/policies/Dividend-
Distribution-Policy.pdf

Pursuant to Finance Act, 2020, dividend income will be
taxable in the hands of the Shareholders w.e.f. April 01,
2020. As the payment of Dividend for FY 2025-26 is
subject to appropriate judicial order, relevant
communication relating to TDS would be sent to
Shareholders after receipt of applicable judicial order.

TRANSFER TO RESERVES

We do not propose to transfer any sum to General Reserve
for the year under review.

SHARE CAPITAL

There was no change in the Share Capital of the Company
during the year under review. As on March 31, 2026, the
paid-up equity Share Capital of your Company stood at
? 921.57 lakhs comprising of 46,078,537 equity shares of
? 2/- each. During the year under review the Company
has not issued any shares with differential voting rights
nor has it granted any Stock Option or Sweat Equity.

MANAGEMENT DISCUSSION AND ANALYSIS REPORT

Management Discussion and Analysis Report for the year
under review, as stipulated under SEBI (Listing Obligations
and Disclosure Requirements) Regulations, 2015 ('Listing
Regulations'), is provided in a separate section forming
part of this Annual Report.

DETAILS OF SUBSIDIARIES, JOINT VENTURES AND
ASSOCIATE COMPANIES AND THEIR PERFORMANCE
HIGHLIGHTS

The Company has 18 subsidiaries (including step-down
subsidiaries) as on March 31, 2026. There are no Associate
company and joint venture companies within the meaning
of Section 2(6) of the Act. There has been no material
change in the nature of business of the subsidiaries.
During the year, the Board of Directors reviewed the
affairs of the subsidiaries. Pursuant to the provisions of
Section 129(3) of the Act, a statement containing salient
features of the financial statements of Company's
subsidiaries, associate companies and joint ventures is
given in Form AOC-1 as "Annexure - I" and the same forms
part of this report. The statement also provides the details
of highlights of performance of subsidiaries. The financial
statements of each of the subsidiaries may also be
accessed on the website of the Company www.63moons.
com. The voluntary liquidation process of IBS Forex Ltd.
is yet to be completed.

During the year under review, Ticker Limited, Subsidiary
of the Company, has incorporated a wholly owned

subsidiary viz., Quantblock Technovation Private Limited
(Formerly known as 9Point Capital Private Ltd.) resulting
in creation of one more step down subsidiary for 63
moons technologies limited.

Further, during the year, as per the terms of the Agreement
and as directed by MPID Court, NTT Data Corporation,
Japan has acquired balance 21,00,86,610 equity shares of
NTT Data Payment Services India Private Limited (NTT
Data) (Formerly ATOM Technologies Limited) held by 63
moons, the transaction was concluded on February 18,
2026. On completion of the said transaction, NTT Data
ceased to be an Associate of the Company.

The Policy for determining material subsidiaries as
approved by the Board may be accessed on the Company's
website at the link:https://www.63moons.com/investors/
corporate-governance/policies/Material-subsidiarv-policv.
jodf

CORPORATE GOVERNANCE

The Company is committed to maintain the highest
standards of Corporate Governance and adhere to the
Corporate Governance requirements set out by SEBI. The
report on Corporate Governance as stipulated under the
Listing Regulations is annexed hereto, and forms part of
this Annual Report. A Certificate from the Auditors of the
Company confirming compliance with Corporate
Governance norms is annexed to the report on Corporate
Governance.

BUSINESS RESPONSIBILITY AND SUSTAINABILITY
REPORT

In terms of Regulation 34(2)(f) of the Listing Regulations,
the Business Responsibility and Sustainability Report, in
the prescribed format, forms an integral part of the
Annual Report.

CONTRACTS AND ARRANGEMENTS WITH RELATED
PARTIES

In line with the requirements of the Act and Listing
Regulations, as amended, your Company has formulated
a Policy on Related Party Transactions which can be
accessed on Company's website athttps://www.63moons.
com/investors/corporate-governance/policies/Related-
Party-Transactions-Policy.pdf. The Policy is to ensure that
proper reporting, approval and disclosure processes are
in place for all transactions between the Company and
Related Parties.

All arrangements / transactions entered by your Company
with its related parties during the year were in ordinary
course of business and on an arm's length basis. During
the year, the Company has made investments in its
subsidiary i.e. NSEL amounting to ? 3000 lakhs in terms
of the shareholders' approval obtained in 2025. Except the
aforesaid transaction, the Company did not enter into any
arrangement / transaction with related parties during the
year, which could be considered material, in accordance
with the Act, and Listing Regulations. Further, during the
year, your Company has also invested ? 4500 lakhs in
63SATS upon call made on Zero Coupon Unsecured
Optionally Fully Convertible Debentures (ZOFCDs)
subscribed in the year 2024. All transactions with related
parties were reviewed and approved by the Audit
Committee. Prior omnibus approvals are granted by the
Audit Committee for related party transactions which are
of repetitive nature, entered in the ordinary course of
business and are on arm's length basis in accordance with
the provisions of the Act read with the Rules framed
thereunder and the Listing Regulations. Pursuant to
Regulation 23(9) of the Listing Regulations, your Company
has filed the reports on related party transactions with
the Stock Exchanges.

Further, pursuant to Regulation 23 of the Listing
Regulations, the Company has obtained shareholders'
approval dated June 20, 2026 vide Postal Ballot for
material related party transaction(s) with India Gold
Metaverse Private Limited for providing technology and
maintenance services and have further sent Postal Ballot
notice dated July 21, 2026 to the shareholders' for seeking
approval of material related party transaction(s) between
Financial Technologies Singapore Pte. Ltd., a wholly
owned overseas subsidiary of the Company and Ticker
Limited, subsidiary of the Company for issue and
subscription of preferential equity shares.

There were no material related party transactions during
the year under review with the Promoters, Directors or
Key Managerial Personnel. The details of the transactions
with related parties are provided in the accompanying
financial statements.

CORPORATE SOCIAL RESPONSIBILITY (CSR)

The CSR activities of the Company are as per the
requirements of Section 135 of the Act and the CSR Policy
approved by the Board. The key areas of CSR activities of
the Company include education and skill development,
healthcare and Senior citizen welfare, empowerment of
women, rural development, environmental stewardship,
ecological conservation, watershed improvement, etc.

For details regarding the CSR Committee, please refer to
the Corporate Governance Report, which is an integral
part of this report. The CSR policy is available on the
website of the Company which can be accessed at the
link: https://www.63moons.com/investors/corporate-

governance/policies/csr-policy.pdf.

The Report on CSR activities as required under the
Companies (Corporate Social Responsibility Policy) Rules,
2014 is set out as "Annexure - II" and the same forms part
of this report.

RISK MANAGEMENT

The Board of Directors of the Company has formed a Risk
Management Committee to monitor the risk management
plan for the Company.

The risk management system identifies and monitors risks
which are related to the business and overall internal
control systems of the Company. The Audit Committee
has oversight responsibility in the areas of financial risks
and controls. The risk management committee is
responsible for reviewing the risk management policy and
ensuring its effectiveness and assisting the Board in
ensuring that all material compliances, control, safety,

operations and financial risks have been identified and
adequate risk mitigations are in place to address these
risks.

The Audit Committee and the Board have also noted the
risks prevailing in respect of what is stated in the paras
relating to legal matters and explanation to the
Qualifications in Auditors Report above that may affect
the business of the Company.

CYBER SECURITY

Cybersecurity is an important part of your Company's risk
management processes. The Risk Management Committee
regularly reviews and discusses the Company's
cybersecurity framework and programs. The Company's
cybersecurity risk management program is managed by
a separate department headed by the Chief Information
Security Officer. In view of the increased cyberattack
threats, cybersecurity is reviewed periodically and the
processes and technologies are enhanced on regular basis
to mitigate the probable risk arising out of cyberattacks.
Your Company's robust cybersecurity risk management
framework is implemented to identify, evaluate, monitor
and report cyber risks for the Company's IT infrastructure.
There were no major cybersecurity incidents or breaches,
or loss of data or documents that occurred, during the
year under review.

INTERNAL FINANCIAL CONTROL SYSTEM AND THEIR
ADEQUACY

Your Company has in place internal financial control
systems, which are commensurate with its size and the
nature of its operations. The internal control system is
reviewed by the Risk Management Committee and
modified on an ongoing basis to meet the changes in
business conditions, accounting and statutory
requirements. Internal Audit plays a key role to ensure
that all assets are safeguarded and protected and that the
transactions are authorized, recorded and reported
properly. The internal auditors independently evaluate
the internal controls. The findings and recommendations
of the internal auditors are reviewed by the Audit
Committee and followed up till implementation wherever
required. Further, as per the requirement of clause (i) of
sub-section (3) of section 143 of the Act, the statutory
auditors have reported on the internal financial controls
and opined that the Company has, in all material respects,
an adequate internal financial control system over
financial reporting and such internal financial controls
over financial reporting were operating effectively as at
March 31, 2026.

DIRECTORS AND KEY MANAGERIAL PERSONNEL

As on March 31, 2026, the Company has nine Directors
comprising of two Executive Directors and seven Non¬
Executive Directors, out of which three are Independent
Directors. There is one Women Director.

Based on the recommendation of the Nomination and
Remuneration Committee (NRC) the Board of Directors at
its meeting held on May 20, 2025, appointed Mr. Maheswar
Sahu (IAS, Retd.) (DIN: 00034051) as an Additional Director
(Non-executive, Non-independent) of the Company.

Further, the Shareholders have also approved the
appointment of Mr. Sahu, as Director (Non-executive, Non¬
independent), by way of postal ballot, effective from July
24, 2025. At the Annual General Meeting of the Company
held on September 24, 2025, Mr. Venkat Chary (DIN:
00273036) and Mr. Sunil Shah (DIN: 02569359) who were
liable to retire by rotation were re-appointed as the
Directors of the Company.

Pursuant to the approval of members by way of Postal
Ballot obtained on June 20, 2026, Mr. Rajendran Soundaram
(DIN: 02686150) was re-appointed as Managing Director &
CEO for a period of one year commencing from June 01,
2026 till May 31, 2027, not liable to retire by rotation and
Mr. Devendra Agrawal (DIN: 03579332) was re-appointed
as Whole-time Director & CFO for a period of three years
commencing from May 27, 2026 till May 26, 2029, liable
to retire by rotation.

The Company has received declarations from all the
Independent Directors confirming that they meet the
criteria of independence as provided in Section 149(6) of
the Act and Regulation 16(1)(b) of the Listing Regulations.
In terms of Regulation 25(8) of the Listing Regulations, the
Independent Directors have confirmed that they are not
aware of any circumstance or situation, which exists or
may be reasonably anticipated, that could impair or impact
their ability to discharge their duties. The Board is of the
opinion that all the Independent Directors are having
good integrity and possess the requisite expertise and
experience. All the Independent Directors have confirmed
that they are in compliance with Rules 6(1) and 6(2) of the
Companies (Appointment and Qualification of Directors)
Rules 2014, with respect to registration with the data bank
of Independent Directors maintained by the Indian
Institute of Corporate Affairs. During the year under review,
the Non-Executive Directors of the Company have no
pecuniary relationship or transactions with the Company,
other than sitting fees, remuneration and reimbursement
of expenses, if any.

In accordance with the provisions of Section 152 of the
Companies Act, 2013 and the Company's Articles of
Association, Mr. Devender Singh Rawat (DIN: 02587354)
and Mr. Maheswar Sahu (DIN:00034051) retire by rotation
at the forthcoming Annual General Meeting and being
eligible, offer themselves for re-appointment. The Board
recommends their re-appointment for the consideration
of the Members of the Company at the ensuing Annual
General Meeting.

The other Directors continue to be on the Board of your
Company.

Pursuant to the provisions of Section 203 of the Act, the
Key Managerial Personnel of the Company as on March
31, 2026, are as follows -

1. Mr. S. Rajendran, Managing Director and Chief Executive
Officer

2. Mr. Devendra Agrawal, Whole-time Director and Chief
Financial Officer

3. Mr. Hariraj Chouhan, Company Secretary.

BOARD EVALUATION

The Board of Directors has carried out an annual
evaluation of its own performance, the performance of

Board committees and individual directors taking into
consideration the various aspects of the Board's
functioning, execution and performance of specific
duties, obligations and governance. The performance of
the Board, Chairman and Independent Directors was
evaluated by the Board after seeking inputs from all the
Directors. The criteria for performance evaluation of the
Board included aspects such as Board composition and
structure, effectiveness of Board processes, contribution
in treasury and risk management, legal challenges faced
by the Company, general corporate governance, strategic
planning etc. The performance of the Committees was
evaluated by the Board after seeking inputs from the
committee members as well as other directors. The
criteria for performance evaluation of the Committees
included aspects such as composition of the committees,
effectiveness of committee meetings, etc. The
performance evaluation of the Independent Directors
was carried out by the entire Board, excluding the
Independent Director whose performance was being
evaluated.

The Independent Directors of the Company met on
March 20, 2026, without the presence of Non-I ndependent
Directors and members of the management to review the
performance of Non-independent Directors including
Whole-time Directors and the Board of Directors as a
whole, and to assess the quality, quantity and timeliness
of the flow of information between the Management and
the Board of Directors. The NRC and the Board in
evaluating the performance of Executive Directors have
appreciated their good leadership role for ensuring
effective risk and human resource management despite
the various financial and legal challenges faced by the
Company. On review of the Board as a whole, members
expressed satisfaction on the diversity of experience,
composition of group, and induction process of new
members, and competency of directors. The members
expressed appreciation on functioning of Audit
committee, NRC, CSR, Stake holders, Risk Management
and Investment Committee in discharging their expected
role and expressed their satisfaction with the evaluation
process.

MEETINGS OF THE BOARD

The Board of Directors of the Company met 4 (Four) times
during the financial year. The necessary quorum was
present for all the meetings. The maximum interval
between any two meetings did not exceed 120 days. The
details of Board Meetings are provided in the Corporate
Governance Report, which forms part of this Annual
Report.

As permitted by the relevant rules and regulations, the
Board and Committee meetings also took place virtually
through video conferencing and the applicable provisions
were complied with for such virtual meetings.

AUDIT COMMITTEE

The details pertaining to the composition of the Audit
Committee, its terms of reference, attendance at its
meetings and other details are provided in the Corporate
Governance Report, which forms part of this report.

PARTICULARS OF LOANS, GUARANTEES OR INVESTMENT
BY COMPANY

Details of loans, guarantees and investments have been
disclosed in the Financial Statements, which form part of
the Annual Report.

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

The particulars relating to conservation of energy,
technology absorption, foreign exchange earnings and
outgo, as required to be disclosed under the Act, are
provided in "Annexure - III" and the same forms part of
this Report. During the year under review, several
initiatives have been taken, including higher energy
efficiencies in heating, ventilation and air conditioning
systems, which have resulted in energy saving of 302.33
kWh.

ANNUAL RETURN

The Annual Return as required under Section 92 and
Section 134 of the Act read with applicable Rules is
available on the website of the Company and can be
accessed athttps://www.63moons.com/investors/
shareholders/annual-reports.html.

PARTICULAR OF EMPLOYEES AND RELATED DISCLOSURES

Disclosures with respect to the remuneration of Directors,
KMPs and employees as required under Section 197(12)
of the Act read with Rule 5(1) of the Companies
(Appointment and Remuneration of Managerial Personnel)
Rules, 2014 are given in "Annexure - IV" to this Report.
Details of employee remuneration as required under the
provisions of Section 197(12) of the Act read with Rule
5(2) & 5(3) of the Companies (Appointment and
Remuneration of Managerial Personnel) Rules, 2014 are
available electronically 21 days before the Annual General
Meeting and members seeking to inspect such documents
can send an email toinfo@63moons.com. Such details are
also available on your company's website and can be
accessed at https://www.63moons.com/investors/
shareholders/annual-reports.html. None of the employees
listed in the said Annexure is a relative of any Director of
the Company. None of the employees hold (by himself or
along with his spouse and dependent children) more than
two percent of the equity shares of the Company.

CODE FOR PREVENTION OF INSIDER TRADING:

Your Company has adopted a Code of Conduct to
regulate, monitor and report trading by designated
persons and their immediate relatives as per the
requirements under SEBI (PIT) Regulations, 2015, as
amended from time to time. The Code covers the
Company's obligation to maintain a Structured Digital
Database (SDD), mechanism for prevention of insider
trading and handling of UPSI.

VIGIL MECHANISM / WHISTLE BLOWER POLICY

The Company has a whistle blower policy and has a
necessary vigil mechanism in compliance with the Act

and Listing Regulations to report genuine concerns or
grievances. The Whistle Blower Policy has been
disseminated within the Company and also posted on the
website of the Company and can be accessed at:https://
www.63moons.com/investors/corporate-governance/
policies/Whistle-Blower-Policy.pdf.

No employee was denied access to the Audit Committee.

NOMINATION AND REMUNERATION POLICY

The Board of Directors has framed a policy for selection
and appointment of Directors including determining
qualifications, independence of a Director, Key Managerial
Personnel, Senior Management Personnel and their
remuneration as part of its charter and other matters
provided under Section 178(3) of the Act. The details of
the policy are provided in the Corporate Governance
Report, which forms part of this Annual Report. The
Nomination and Remuneration Policy has been placed on
the website of the Company and can be accessed at
https://www.63moons.com/investors/corporate-
governance/policies/Nomination-and-Remuneration-
Policy.pdf.

MAINTENANCE OF COST RECORDS

The Company is not required to maintain cost records as
specified by the Central Government under sub-section
(1) of section 148 of the Act.

PREVENTION OF SEXUAL HARASSMENT AT WORKPLACE

The Company has complied with the provisions relating
to the constitution of Internal Complaints Committee
under the Sexual Harassment of Women at Workplace
(Prevention, Prohibition and Redressal) Act, 2013. The
Company has a policy on prevention, prohibition and
redressal of complaints related to sexual harassment of
women at the workplace. The said policy is available on
the internal portal of the Company for information of all
the employees.

The details pertaining to complaints received on matter
pertaining to sexual harassment during the financial year
2025-26, are as below:

(a) Number of complaints of sexual harassment received
in the year: Nil

(b) Number of complaints disposed off during the year:
Nil

(c) Number of cases pending for more than ninety days:
Nil

COMPLIANCE WITH MATERNITY BENEFIT ACT, 1961:

During the year under review, your Company has complied
with the provisions of the Maternity Benefit Act, 1961.

SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE
REGULATORS OR COURTS

Except as stated in the para relating to legal matters
mentioned above, there are no other significant or
material orders passed by the Regulators or Courts or

Tribunals which impact the going concern status and the
Company's operations in future. The details of litigation
including tax matters are disclosed in the notes to the
Financial Statements which forms part of this Annual
Report.

PROCEEDINGS UNDER THE INSOLVENCY AND
BANKRUPTCY CODE, 2016

No proceedings have been initiated or are pending
against the Company under the Insolvency and Bankruptcy
Code, 2016.

DIRECTORS' RESPONSIBILITY STATEMENT

Pursuant to Section 134(5) of the Act, the Board of
Directors, to the best of their knowledge and ability,
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, if any;

b. the Directors have selected such accounting
policies and applied them consistently and made
judgments and estimates that are reasonable and
prudent so as to give a true and fair view of the
state of affairs of the Company at the end of the
financial year and of the profit of the Company for
that period;

c. the Directors have taken proper and sufficient care to
maintain adequate accounting records in accordance
with the provisions of the Act for safeguarding the
assets of the Company and for preventing and
detecting fraud and other irregularities;

d. the Directors have prepared the annual accounts on
a going concern basis.

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

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

EMPLOYEES STOCK OPTION PLAN (ESOP)

The Nomination & Remuneration Committee of the Board
of Directors of the Company, inter alia, administers and
monitors the Employees Stock Option Plan of the
Company in accordance with the applicable SEBI
Guidelines. The ESOP Scheme 2020 is yet to be
implemented and stock options are yet to be granted and
hence no stock options are outstanding as on March 31,
2026.

SECRETARIAL STANDARDS

The Company is in compliance with applicable Secretarial
Standards issued by the Institute of Company Secretaries
of India.

AUDITORS

At the Thirty-Sixth AGM held on September 27, 2024, the
Members approved the appointment of M/s. Chaturvedi
Sohan & Co., Chartered Accountants (Regn No. 118424W),
Mumbai as the Statutory Auditors of the Company for a
period of five consecutive years from the conclusion of
the 36th Annual General Meeting till the conclusion of
41st Annual General Meeting of the Company to be held
in the year 2029.

DETAILS OF FRAUD, IF ANY REPORTED BY THE AUDITORS

There have been no instances of fraud reported by the
Auditors pursuant to Section 143(12) of the Act.

SECRETARIAL AUDITOR AND SECRETARIAL AUDIT
REPORT

Pursuant to the provisions of Section 204 of the Act read
with rules made thereunder, M/s BNP & Associates (Firm
Registration No. P2014MH037400), Practising Company
Secretaries, were appointed as the Secretarial Auditors of
the Company.

The Secretarial Auditors were appointed at the 37th AGM
of the Company held on September 24, 2025, for a term
of five consecutive years commencing from F.Y. 2025-26
till FY 2029-30 in compliance with Regulation 24A of the
Listing Regulations and Section 204 of the Act.

The Secretarial Audit Report in Form MR-3 for the financial
year ended March 31, 2026, is annexed herewith and
marked as "Annexure - V" and the same forms part of this
report. The Secretarial Auditors' report does not contain
any qualifications, reservations or adverse remarks.
During the FY 2025-26, the Company had one material
step-down subsidiary viz. Ticker Data Limited and as
required under Regulation 24A of Listing Regulations, the
Secretarial Audit Report of the material unlisted subsidiary
of the Company as received from CS Abdul Karim Kazi,
Practising Company Secretary, is annexed as "Annexure
- V(a)" and the same forms part of this report.

ANNUAL SECRETARIAL COMPLIANCE REPORT

The Company has undertaken an audit for the financial
year 2025-26 for all applicable compliances as per
Securities and Exchange Board of India Regulations and
Circulars / Guidelines issued thereunder.

The Annual Secretarial Compliance Report has been
submitted by your Company to the Stock Exchanges.

AWARDS AND RECOGNITIONS

At 63 moons, our achievements reflect the dedication and
passion of our employees. The recognition we receive is
a testament to our commitment to innovation, excellence,
and leadership in the industry.

Your Company is proud to share some of the prestigious
accolades earned by the organization and our leadership
team during FY 2025-26:

National Best Employer Brands Award 2025 (Best Employer
Brands) - Presented at the 34th Edition of World HRD
Congress 2026.

This recognition reinforces our unwavering focus on
innovation, people centric growth, strategic leadership
and creating a workplace culture, where excellence
thrives.

GENERAL

Your Directors state that no disclosure or reporting is
required in respect of the following items as there were
no transactions on these items during the year under
review:

• Details relating to deposits covered under Chapter V
of the Act.

• Issue of equity shares with differential voting rights as
to dividend, voting or otherwise.

• Neither the Managing Director nor the Whole-time
Director of the Company receive any remuneration or
commission from any of its subsidiaries.

• There was no instance of one-time settlement with
any bank or financial institution.

HUMAN RESOURCES

Your Company is an equal opportunity provider which
ensures non-discrimination at the workplace. The
Company remains committed to its employees and values
each one's contribution in the collective growth. At 63
moons, we believe in providing a great workplace/ a
conducive work culture to emphasize that employees
have freedom to ideate towards its core philosophy of
entrepreneurship and innovation while having fun and
joy at work. As of March 31, 2026, the Company has
employee strength of 414, which is increased by 10% as
compared to previous year, out of which 74 are women
employees.

The Company strongly believes and promotes transparent
communication policy. The Human Resources Dept. (HR
dept.) has an open-door policy to encourage employees
to reach out HR. The HR dept. is trained to, always, be on
alert and available for any help sought by the employees.
Most of our Systems and Processes are automated to
ensure that required information is available anytime to
our employees. At 63 moons, we believe in celebrating
the differences and diversity. The organization has mix of
people diversely different from each other in terms of age,
experience, qualification, race, cultures, geographic
locations etc. Each one of us is unique and special and
we as an organization cherish and celebrate these
differences. In line with the revised regulatory
requirements, the Company's salary structure has been
aligned with the new Wage Code to ensure compliance
and enhance employees' retiral benefits. To facilitate a
smooth transition, transparent communication and
necessary support were provided to help employees
understand the revised salary structure and its implications.
The reimbursement policy has been revised in accordance
with the latest Income Tax provisions, enabling employees
to avail greater tax exemption benefits.

At 63 moons, employee engagement is driven through a
diverse range of initiatives designed to foster participation,
inclusion, and workplace satisfaction. Every celebration is

curated around a unique theme, ensuring employees with
varied interests, talents, and capabilities have opportunities
to actively participate and contribute. Festivals and
organizational events such as International Women's Day,
Holi, Independence Day, Ganesh Chaturthi, Navratri,
Diwali, JOSH (Annual Sports Event), Juniors' Day, and the
Annual Party are celebrated with equal enthusiasm and
commitment.

To promote employee well-being, the organization
regularly conducts wellness programs and awareness
initiatives, including Yoga and Zumba sessions, Eye Check¬
up Camps, Blood Donation Drives, Scalp & Skin Care
consultations, and expert talks on various health-related
topics. These initiatives contribute to a healthier, happier,
and more productive workforce.

As a socially responsible organization, 63 moons actively
participates in Corporate Social Responsibility (CSR)
initiatives which creates meaningful impact in the
community. Employees are encouraged to engage in
activities such as the Tata Mumbai Marathon, Blood
Donation Camps, and Tree Plantation Drives. The Company
collaborates with its NGO partner, Srujana, to support
women empowerment by providing skill-development
opportunities that help economically disadvantaged
women earn a sustainable livelihood. Additionally, 63
moons partners with Anviksha Blood Bank, an organization
that has been serving patients in need of blood and blood
products for over 28 years.

The organization believes that an engaged employee
understands the business context, collaborates effectively
with colleagues, and contributes beyond assigned
responsibilities to drive organizational success. Employee
engagement is closely linked to commitment, job
involvement, and overall workplace effectiveness.

Strong internal communication further strengthens
employee engagement. The HR team actively shares daily
updates, organizational news, and important
announcements through established communication
channels and social media platforms. MoonQuest, the
Company's monthly digital magazine, serves as an
informative platform that delivers organizational updates
and knowledge-rich content on a variety of subjects.

These initiatives have significantly strengthened employee
relationships, enhanced workplace well-being and
fostered a positive and inclusive work culture. The
organization's focus on employee health, engagement,
and professional growth contributes to making 63 moons
a preferred workplace.

At 63 moons, Learning & Development (L&D) is an integral
part of the organizational culture. The Company conducts
functional and behavioral training programs aimed at
enhancing employees' professional capabilities and
enabling them to perform their roles more effectively.
Training interventions include classroom-based learning,
on-the-job training, and experiential outbound programs.
Soft skill development programs focus on essential
competencies such as communication, presentation skills,
interpersonal effectiveness, and collaboration. Experiential
outbound training sessions are designed to strengthen
team bonding while fostering a resilient, engaged, and
high-performing workforce. These sessions incorporate

interactive group activities and practical learning exercises
aligned with role-specific skill development requirements.

To ensure learning effectiveness, employees are assessed
after training programs to evaluate knowledge acquisition
and application. The organization also conducts periodic
training and refresher sessions for members of the Internal
POSH Committee, including newly inducted members,
ensuring continued awareness and compliance with
statutory requirements.

The employee experience begins from the very first day
of joining. New employees receive their access cards upon
arrival and participate in an informal tea/coffee interaction
with the HR team, followed by the onboarding process. A
structured induction program is conducted to familiarize
new hires with the Company's vision, growth journey, key
policies, culture, and operational processes. This
comprehensive orientation helps employees integrate
smoothly into the organization while strengthening their
core professional skills and understanding of the business.

The Company is equally concerned about the holistic
wellbeing of all employees. Several employee beneficial
programs (Insurance, health care etc.) have been initiated/
are well placed including new insurance coverage benefits.
Chatbot facility is enabled for smooth transition of claim
process and assisting employees to get quick information
during medical emergency. We have managed to
negotiate the best premium for all insurance policies
including Parental policy (lesser than previous year)
inspite of high claim ratio. Additionally, we have arranged
a full body check-up for our senior management. We have
also introduced Insurance Top-Up scheme for Mediclaim
and Term Life coverage for our employees and their
families which has enabled them to have enhanced sum
insured coverage. From current year Voluntary Mediclaim
top up policy for new corporate salary accounts has been
discounted at half price as compared to the earlier
premium rate. Considering employee welfare and well¬
being, we have enhanced the coverage under the
Accidental, Term Life, and Critical Illness insurance policies.

Structured interventions like our grievance redressal
process of Prevention of Sexual Harassment (POSH),
Information Security Awareness (ISA) and Innovative
Thinking for our employees help us to proactively identify
and mitigate risks on human rights and any other
organization processes.

There are different channels through which employees
are made aware of the importance of opting for provident
fund, National Pension Scheme. The Company has
registered under the National Apprenticeship Training
Scheme (NATS), under which a minimum of 2.5% of the
workforce is required to be engaged as apprentices.
Demonstrating our strong commitment to skill
development and talent building, we maintain an
apprenticeship strength of over 7% of our employee base.
Upon successful completion of the apprenticeship period,
apprentices become eligible to receive a government-
recognized certification, enhancing their employability
and career prospects.

On the policies and process, the organization is most
compliant and employee friendly. As far as Annual leaves
are concerned, the HR at 63 moons has taken 'sharing is

caring' to the next level by introducing 'AVADAAN, a Leave
Donation Program that allows employees to donate their
accumulated/excess leave voluntarily to their colleagues
who are in need in their difficult time/ health exigencies.

At 63 moons we care for employees' work-life balance
hence in addition to the Privilege leaves, the company
has 'Family Bliss' leaves for the anniversary and birthday
so that they can spend time with their near and dear ones
on their special day. A religion-specific holiday has been
introduced so that employees can take leave for their
respective religious festival.

63 moons continue to trust the ability and quality of its

Human Resources and has already started working on the
next phase of the Company's growth. The Company treats
its employees as integral partners of the organization's
growth story. The Company's attrition rate improved from
17% to 13%, reflecting our continued focus on retaining
high-performing and niche talent.

At 63 moons, HR team always try to implement the plans
and strategies aligning with the vision of the organisation
and grateful to the Top Management for their continued
faith, support and confidence in us that always brings out
our best for the betterment of the employees.

ACKNOWLEDGEMENT

Your Directors take this opportunity to thank all the Shareholders, Regulatory Authorities, business associates for their
continued support.

Your Directors place on record their deep appreciation for all the employees for their hard work, dedication and
commitment.

Your Directors also place on record their gratitude to the Central Government, State Government, clients, vendors, financial
institutions, bankers and business associates for their continued support and the trust reposed in the Company.

For and on behalf of the Board of Directors
Venkat Chary S. Rajendran

Place : Mumbai Chairman Managing Director & CEO

Date : August 12, 2026 DIN: 00273036 DIN: 02686150