Your directors have pleasure in presenting 9^th Annual Report on the Business and Operations of the Company together with the Audited Financial Statements for the Financial Year ended 31^st March, 2026.

FINANCIAL PERFORMANCE

For the financial Year 2025-26, your Company recorded Total Income of Rs. 2,830.19 lakhs as against Rs. 2652.57 lakhs in the previous year and thereby recording the increase in the net Income by 6.70% over previous year. Further for the Financial Year 2025-26, the company achieved Net Profit of Rs. 80.26 lakhs as compared to Rs. 102.56 lakhs in the previous financial year.

CHANGE IN NATURE OF BUSINESS

During the year, there is no change in nature of Business during the financial year.

DIVIDEND

Considering the future prospects and business planning, the Board has decided to retain the profit in the Company; hence, the board has not recommended any dividend for the financial year 2025-26.

BONUS ISSUE OF SHARES:

The Board has recommended the fully paid-up issue of Bonus Shares in the ratio of: 1:1 (One Bonus Equity Share(s) for every One existing Equity Share(s) held by the members) subject to approval of the members in the ensuing Annual General Meeting.

TRANSFER TO SPECIAL RESERVE

Your directors do not propose transfer of any amount to any special Reserve Account.

CHANGES IN SHARE CAPITAL AuthorizedShareCapital

The present Authorised Capital of the Company is Rs. 13,00,00,000/- divided into 1,30,00,000 Equity Shares of Rs. 10/- each. There was no change in Authorised Share Capital of the Company during the year^-.

Issued, Subscribed & Paid-up Capital

The present Issued, subscribed and Paid-up Capital of the Company is Rs. 6,33,80,700/- divided into 63,38,070 Equity Shares of Rs. 10/- each.

After tee close re of tha fiaayeial ye ar.tha y ompany ea s allotted3,ie .5a0 (Theee Lakh Sixteen Thousand Five Hundred) Equity Shares of f10/- each on a preferential basis to eligible allottee, in accordance with the provisions of the Companies Act, 2013 and the applicable rules made thereunder. The issued, subscribed and paid-up share capital of the Company stands increased accordingly.

The entire Paid-up Equity Capital of the Company is listed at National Stock Exchange of India Limited (NSE).

The Company has not issued any shares with differential rights, sweat equity shares, equity shares underEmplyyee s Ofo ckOrh onSche me hu ringtheyear.

LISTING FEES

The Annual Listing Fees for the Financial Year 2026-27 have been paid to National Stock Exchange cf IndiaLimifad(NSE)wherothcChmyeny'a Hians realisted.

FINANCE

During teeyeaoaeder eev iewtCciCnmaanya nailed credie fact tioe frnm lhe hankers as per the businessrequircmtnls.YourChmpoas hesbeuo angular in paving iatarest hadienerayment of the principa Icrronntot tertcr mlaeders.

THE NAMES OF COMPANIES WHICH HAVE BECOME OR CEASED TO BE ITS SUBSIDIARY, JOINT VENTURE OR ASSOCIATE COMPANIES DURING THE YEAR

Tie Ucmpanutee scothaver nySubciPiatyir omf Vents restrAin ucicleeompany.

MANAGEMENT DISCUSSION AND ANALYSIS REPORT:

Pursunr ttonoeedw lo VofSELI (LIu ting Obliga^oas andDiseloyeoeRcynieemuotc( Reg utatio ns, 2015, the Management Discussion and Analysis report is annexed hereto and marked as "Annexure-A”.

CONTRACTS AND ARRANGEMENTS WITH RELATED PARTIES

All transactions/contracts/arrangements entered into by the Company with related party(ies) as defmedundertehprovisiereofSchtion2te6)etticComurniesAct,001U. 0weinethe fieancial year under reviewwern inordin aryce urseoftiusiness an donaearm’slength brs is.further, none of these contracts / arrangements / transactions with related parties could be considered material in

natureaspe rth ethreshol dsnin ^nin R ole15S3)of fhe Companies(Mee tin gsofBoardaaS ifsPowers) Rules, 2014an0 neens oia Sa^cRieu^^ise oequireg to be t|a/^iein this oegand. Onr the purpose of compliance AOC-2 is attached as "Annexure-B”

PARTICULARS OF EMPLOYEES

In termsn ftReerovisiogs ofets^^t, on1*^'^l)lS) rtf heAetogadwithR ules a(0t;nnd3 (3t gftheaomganies (Afforntment no dRhmeeersti sneCla^g^^aerirl Rnujo^nel) Roles, tatg.s ttatsmne (stowing the names of the top ten employees in terms of remuneration drawn and names and other particulars of the employees drawing remuneration in excess of the limits set out in the said rules forming part of this Report as Annexure-C.

Di^csen^^er;i'ctlne ns te cumenemtinn sndoterr a atgilsae oeunipe dunderSentionl 90(1 A)of the Act readwithRe le5 0) ofths Campaniaa^poeintmont cndRamunsretioa et M ae^^^i^iel Personnel) Rules ,201 toom apt rt ofthisRetort.

Havmg peaeodtttna soovisiass o(thesuoaeS provisotoSeotioolSSOt gftha AcC and oRatt'sed, the Annual Rasorfexcoudi oo ta^^'^t^^o ^^is maoism et ionne ^nrt^ ntm t to tOemn mSecs ofthe Company. Any Member interested in obtaining a copy of the same may write to the Company Secretary & Compliance Officer.

SECRETARIAL STANDARDS

Tte Direttoes ats teat ataeplics Ole RrcratorintSton0ami ohavotceen Salyfol low edOy^ Company ouring the gaer.

SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS IMPACTING THE GOING CONCERN STATUS AND COMPANY’S OPERATIONS IN FUTURE

No significant and material orders passed by the regulators or courts or tribunals impacting the going concern status and Company’s operations in future during the year.

DISCLOSURE OF 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 companies act, 2013. Accordingly, such accounts and records are nst madeand maintainoObyfhhhomuany.

BOARD OF DIRECTORS AND KEY MANAGERIAL PERSONNEL (KMP)

Directors:

The Board of Directors of the Company is duly constituted with proper balance of Executive Directors, Non-Executive Directors and Independent Directors. There is no change in the composition of the Board of Directors during the financial year 2025-26. None of the Directors is disqualified as on 31^st March, 2026 from being appointed as a Director under Section 164 of the Act.

In accordance with the provisions of the Articles of Association and Section 152 of the Companies Act, 2013, Mrs. Jyoti Sanjay Dubey (DIN 07177326), Director of the Company retires by rotation at the ensuing annual general meeting. She, being eligible, has offered himself for re-appointment as such and seeks re-appointment. The Board of Directors recommends his appointment on the Board.

The relevant details, as required under Regulation 36 (3) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations”) and Secretarial Standards-ll issued by ICSI, of the person seeking appointment / re-appointment as Directors are annexed to the Notice convening the 9th annual general meeting.

Key Managerial Personnel

Followings are the Key Managerial Personnels of the Company appointed in accordance with Section 203 of the Companies Act, 2013.

During the year Mr. Arihant Gadiya Resigned as Company Secretary and Compliance Officer of the Company w.e.f. 22^nd November, 2025 and Ms. Deepika Chauhan appointed as Company Secretary and Compliance Officer of the Company w.e.f. 13^th February, 2026.

Performance Evaluation

The Board of Directors has carried out an annual evaluation of its own performance, board committees and individual directors pursuant to the provisions of the Companies Act, 2013 in the following manners;

• The performance of the board was evaluated by the board, after seeking inputs from all the directors, on the basis of the criteria such as the board composition and structure, effectiveness of board processes, information and functioning etc.

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

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

• In addition, the performance of chairperson was also evaluated on the key aspects of his role.

Separate meeting of independent directors was held to evaluate the performance of nonindependent directors, performance of the board as a whole and performance of the chairperson, taking into account the views of executive directors and non-executive directors. Performance evaluation of independent directors was done by the entire board, excluding the independent director being evaluated.

DISCLOSURE FROM INDEPENDENT DIRECTORS

In terms of Section 149 of Companies Act, 2013 and the SEBI Listing Regulations, Mr. Sanjay Dayalji Kukadia and Ms. Rima Amitbhai Dalai are the Independent Directors of the Company as on date of this report.

The Company has received a declaration from the Independent Directors of the Company under Section 149(7) of Companies Act, 2013 and 16(1)(b) of Listing Regulations confirming that they meet criteria of Independence as per relevant provisions of Companies Act, 2013 for financial year 202526. The Board of Directors of the Company has taken on record the said declarations and confirmation as submitted by the Independent Directors after undertaking due assessment of the veracity of the same. In the opinion of the Board, they fulfill the conditions for Independent Directors and are independent of the Management. 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.

None of Independent Directors have resigned during the year.

COMMITTEES OF THE BOARD OF DIRECTORS

The Committees oftheBoardfocuson certain specific areasand make informed decisions in line with thedefegatr dautCority.

The fcllowiegCammitteeseecsfitnPed by theBoardfcecfioc nccorC ihf t otdeio cespeedi seroles and nefiaenscooe:

• Audit Committee

• Nomination and Remuneration Committee

• Stakeholders’ Relationship Committee

• Vigil Mechanism Committee

During theyearunder review.allrecommendations Uiev^amDus committees have been

acceptedbytheBoard.

AUDIT COMMITTEE

Thn Audin Be^mi^^ne of DirertorO ncen c^r^^^inuUedanrseatit to tlic;|^ido^isn^n^nf£^eetion 177 of the CompaniesAct,2013('‘theAct”).TheCompositionofthe Audit Committee isin conformity with the uoevisionsofth csu dt^^etimi.

Thn scopenu dferme ofretereneehf fheA ueeeDio^m iNes hssn Oeenfrnmcdmacrordhnhe with the Act.

Composition of Audit Committee:_

There was no change in the composition of the Audit Committee during the financial year 2025-26. Rncommeueaenc eofAuditCemmiffor,wnerovrrnwheneverg iven, hrsn Oeeuaccty fvh betlue Board of Directors.

VIGIL MECHANISM COMMITTEE

Vigil Mechanism Committee constituted in terms of Sub-Section 9 of Section 177 of the Companies Act, 2013 for the directors and employees of the Company to report their genuine concerns or grinvanncs.

Compositionof Vigil MechanismCommittee:_

VigilMechanismWfhistleBlowerPolicy

Thn CompnnyOan establishe t a vigitmecaamum end ngcorOianfyf rameda WWis Ue Blower Policy. Thn polinynnanieht heumplnyeeote see ovf m themsna gemncfi eo tunevso fsriOthical behavior, actual or suspected fraud or violation of Company’s Code of Conduct. The Policy is available on website of Company at https://www.abhishekintegrations.com/wp-

content/uploads/2023/01/Whistle-Blower-Policy.pdf there were no cases reported during the period.

NOMINATION AND REMUNERATION COMMITTEE:

Thn Neminationnu dRemunereti onCemarif teo oOOinoctdrsns arnst hn ted beOheB aardoeDirectors et fhnCompenyi neccuOnen cr>w i^VitO^^re^rtrir^lalertn^cf en ctio nt Ohofthe Act.

The Board has in accordance with the provisions of sub-section (3) of Section 178 of the Companies Act, 2013, formulatedthe policy setting out the criteria for determining qualifications, positive attributes, independence of a Director and policy relating to remuneration for Directors, Key Mrnrgeria lOereonn alandotherampleyees.

NominationandRemuneratio nPolicy:

Nomination and Remuneration Policy in the Company is designed to create a high-performance nelture, it ruablentheCrhunpnftoattrrct raotiaetrd ana retemedmanpnwerincomeftitive market, and toharmonia etOaaspirelin esoeCumanreseq ue^^ nons iatth twi Ufthiug^^ttseHhejCctmoany. The Company pays remuneration by way of salary to its Executive Directors and Key Managerial Personee t. hOn polica or uaea^me m thn website of the Company at

https://www.abhishekintegrations.com/wp-content/uploads/2023/01/Nomination-Remuneration-Pelicy.pSf

STAKEHOLDERS RELATIONSHIP COMMITTEE:

A Stakeholders Relationship Committee constituted in terms of Section 178 of the Companies Act, 2013.

RISK MANAGEMENT POLICY:

The Company hnsaRiskMagecement Ppliay, which etriodicallaqnhenh thetUraathannonportunities that wil t ictapetteeoajectiq tne set thatee Compana ahawThle.Tne riut^^^i^de^iaheOtte g^i^ovide the categorization of risk into threat and its cause, impact, treatment and control measures. As part of the Ris kMagacement Po Ure, therelhuhnfparameteon fogpgstnarienfa emircy ment, safety of oaeratiensntdaentt e ot eeopat atwerk cremenitoredregularly.

CORPORATE GOVERNANCE REPORT:

The Company being SME Listed is not required to disclose corporate governance report for the financial year 2025-26 as a part of Annual report, pursuant to the provisions of Regulation 15 of SEBI (Listingobligationsand disclosurerequirements),2015.

AUDITORS & AUDITORS’ REPORT StatutoiyAuditor:

In accoadeds e witS^^^^ionKg^ ofUomesc itsAct,2 0t3deadwitSCSuCsmpaAias(Ara itand Auditors) Rules, 2014, at the 4^th Annual General Meeting held on 31^st May, 2021, the Members approved appoiedmengogM/s .Gdtteni & Associstes,Chsrta rtdAaeoedt ants( SRN:1030 97W)taholdoftiue from the conclusion of the 4^th Annual General Meeting until the conclusion of the 9^th Annual General Msstieg on acc 0 rumsoeoati scus goto be Ox ed gytha t^isor^^uar^U^o^aoi^mmd uosemont of out of pocket expenses as may be incurred by them for the purpose of audit. The term of Statutory Auditor sxpiresd tts eenseigt AangalGengralMegting.

The Company has not received the consent letter from the existing auditor for re-appointment as the Sdatutoxy Aadito rofts sCumexny.

The Board Therefore has proposed the appointment of M/s. Nilesh K. Agarwal & Co., Chartered Accountants (Firm Regn. No.: 124884W) to hold office as such from the conclusion of 9^th Annual General Meeting of the Company till conclusion of 15^th Annual General Meeting of the Company to be held in the financial year 2031-32.

The Auditors’Aud it Reportdoes not containany qualifications, reservations .adverse remarks or dicctaimers.

Tds AuditocsofthsCumAx hahae) ustresa rteX onafsc cP do sa aeifiegsntlerSection14d(1 2) of the Cornpameg Act,RS13.

Secretarial Auditors

Parsuedt gdtt Poo^{^}SAisio ns ot Stcgio n s Stop fhA ComRSi ies As^R^S and the Companies (Appomtmeng eadqumunsration M Asnaoeriql Se^^ogt^^O Rutsc, 201S|tup AxmpanpSasappointed M/s. Hardik Jetani & Associates, Practicing Company Secretary to undertake the Secretarial Audit of the Company. The Report of the Secretarial Audit is annexed herewith as Annexure-D forming part si ddis spoort.

The Secretarial Auditors’ Audit Report does not contain any qualifications, reservations, adverse remarks or disclaimers.

Internal Auditors:

Pursuan ttoth eprovinio ns of Section148of theConr^f^j^nieisA^c^t.a^C^I 3andtreCom panies(Accounts) Rules, 2014, the Company has appointed M/s. Nilesh K. Agrawal & Co., Chartered Accountants to undertake the Internal Audit of the Company for the FY 2025-26.

MEETINGS OF BOARD OF DIRECTORS

During the year under review, there were 12 (Twelve) Board Meetings held dated May 14, 2025, May 30, 2025, May 31, 2025, September 2, 2025, September 11, 2025, September 30, 2025, November 06,

2025, November 22, 2025, December 20, 2025 December 27, 2025 January 17, 2026 and February 13,

2026, in respect of which proper notices were given and the proceedings were properly recorded, signed and maintained in the minute’s book kept by the Company for the purpose. The prescribed qsnrsmwaspresestf or atl theMeetings.

The intervening pap befween twobeard meetiogs wcnwifhin tPe period crescribed under the Companies Act, 2013 and the Secretarial Standard-1. The prescribed quorum was presented for all the Meetings.

MEETINGS OF THE MEMBERS

The Last i.e. the 8^th Annual General Meeting of the Company for the financial year 2024-25 was held on September 26, 2025.

Therewasn oEtrtra OrdinaryaeoerhlMen tinghelddurie gtOeyear rndeereview.

PARTICULARS OF LOANS AND INVESTMENT

Therebapren olconn.goarent npsrrievestmentvm ats byeounCumer ngunnrr tCo provisions of SecCion186o fthrCemocniea A ct,C0 13deni ngtPe periodenderreview.

WEB LINK OF ANNUAL RETURN

The detailstprncinp pant nfAnn ualRetor pqu red sinde unPeeSectisna 2nfthe Vo mpames Act, 2013 will be made available at the website of the Company at www.abhishekintegrations.com.

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

a) Conservation of energy:

Since the company does not carry on any manufacturing Activities, the provision regarding this disclosure is not Applicable.

b) Technology absorption:

There is no specific area in which company has carried out any Research & Development. No technology has been imported as the company does not carry on any manufacturing activity.

c) Foreign exchange earnings and Outgo:

i. Foreign Exchange Earnings : NIL

ii. Foreign Exchange Outgo : NIL

PREVENTION OF SEXUAL HARASSMENT AT WORKPLACE

The Company is committed to provide a safe and conducive work environment to its employees. During the year under review your company has taken reasonable measures to provide safe working environment for all female workers.

Your directors further state that during the year under review, the Company has not received any complaintsofworkplace complaints.including complaints on sexualharassment during the year under review.

DEPOSITS

Thu CompansOnansl cuceuteddnudepnsils from publicduhnd thepeueunder review.acd as such, ao amoun to Cpciscip el oeinterectunnepoeitaCaom fct Oa tuca oulstand inu esoo thu date of the bolcace nuuet.

Thu necleralicnnhrveUceu receiseo frnm term than te^scih^ttco husndtucoa gisoaent of funds cpquiredbytUamdrwan ofeorrswingopucccdtingloanscnSeoenitsfrumothers.

MATERIAL CHANGES AND COMMITMENTS

No n^^^^i^iirli^ltdun ocmdaommitm onus ^tl^^i^inctlC^^i coneiot oosrti onanoadCcmpasy occurred Oufwuuc the an dof thefiacncial e eo r tow etch i^d^ic^oianciulstatement rctstnsanU oSedste of this report.

INTERNAL FINANCIAL CONTROLS

Thu laturna lFiodncialConlrols w ithrelcpu to e toRsa neialntatemn n^^ dcrne oignad aoaimutemented by tnuCompadyeronrequrt e.Duri nhu duyearre emfc icw.oema tor^^li^|in ooiounobseron tion has been received from the Statutory Auditors of the Company for inefficiency or inadequacy of such coatrols .

The internal audit is carried out by the Internal Auditors of the Company for the Financial Year 202526 under review. The periodical audit reports, including significant audit observations and corrective ochoas therecnlarc eo tntCnCaairros uottne Acoitnommittee.

CORPORATE SOCIAL RESPONSIBILITY (CSR)

Thu Cnmoady is m^tcu^s^ae unoer olasa ot ^omncoiesn a eue dliedu2den Section 135 of the ComconiesAct,2013; Ccuse, 1^11^ seqairemunl perl arning toffR Cu mrn ittee and CSR is not rccScaO)leltine coampaneecri e; tduyearmderrfview.

DIRECTORS’ RESPONSIBILITY STATEMENT

Parsuce to sSeoti onK^^C^J^^s t^u toaComn aniesActi201OtheBearP of nir^^l coscMd e Company confirms that-

a. In the preparation of the annual accounts for the year, the applicable accounting standards read with requirements setoutunderSchedule llltotheAct.havebeenfollowedandthere are no materia l henarturesfre sec haerme.

b. The Directors have selected such accounting policies and applied them consistently and made judgmentseo destimrt eethntarereesoe aVfeaudprueent eoae togic eetrueaee fa ir view of the state of affairs of the Company as at March 31, 2026 and of the profit of the Company for the yearended eninaftiate.

c. The Directors have taken proper and sufficient care for the maintenance of adequate accounting tecordsinaceordaece sri the heprovieion soh Ots At tfersafegag rhingtheae seCs of tPaCompany ned ferprGcentig nanddetsatieatro naaedet haeircagulsrities.

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

e. The Directors have devised proper systems to ensure compliance with the provisions of all applicable laws and that such system is adequate and operating effectively.

DISCLOSURES WITH RESPECT TO DEMAT SUSPENSE ACCOUNT/ UNCLAIMED SUSPENSE ACCOUNT

There are no shares in the demat suspense account or unclaimed suspense account in the Company during the eaar.

GENERAL INFORMATION

• There was no application made or any proceeding pending under the Insolvency and Bankruptcy Code, 2016 (31 of 2016) during the year.

• During the Financial year under review, there were no one time settlement of Loans taken nfemBankseo d Recnc ialinutifutions.

ACKNOWLEDGMENT

Your directors would like to express their sincere appreciation for the assistance and co-operation received teemm ebasks.Goverem eulauthesi tius,cectomevo,ve tors, as emd srame otakeholders during the year under review. Your directors also wish to place on record their deep sense of appreciation for the committed services by the Company’s executives, staff and workers.