Your Directors have pleasure in presenting the 11^th Annual Report together with the Audited Financial Statements for the year ended 31^st March, 2026.

1) FINANCIAL SUMMARY AND STATE OF COMPANY’S AFFAIRS

(All amounts in Indian Lakh Rupees, unless otherwise stated)

The Standalone Gross Revenue from operations for FY 2025-26 was ? 8849.92 Lakhs (Previous Year: ? 6719.74Lakhs). The Operating Loss stood at ? 541.26 as against operating
Loss of ? 951.29 Lakhs in the Previous Year. The Net Profit for the year stood at ?-413.65 against a Loss of ? 730.00 lakhs reported in the Previous Year.

The Consolidated Gross Revenue from operations for FY 2025-26 was ? 28341.63 Lakhs (Previous Year: ? 22463.96Lakhs). The Consolidated Operating Profit stood at ? -888.31Lakhs
(Previous Year: ? 456.22 Lakhs). The Consolidated Profit after tax stood at ?-848.50 Lakhs (Previous Year: ? 320.40 Lakhs).

There were no material events that had an impact on the affairs of your Company. There is no change in the nature of your Company’s business during the year under review.

2) REAL ESTATE AND CONSTRUCTION INDUSTRIES DURING THE YEAR

In recent years, the construction industry in India has changed significantly, with a growing
focus on innovative and sustainable materials. One such material that is making a big impact
in residential building projects is Autoclaved Aerated Concrete (AAC) blocks.

Autoclaved Aerated Concrete (AAC) block is a low-maintenance precast building material
with excellent thermal insulation and durability. The heat-insulating properties of AAC blocks
keep the building cooler and prevent outside heat from entering, resulting in significant
savings on air conditioning costs. AAC blocks also guarantee savings in foundation load,
structural steel consumption, and mortar consumption.

The AAC blocks industry in India is currently experiencing rapid growth, fuelled by a
significant shift toward green construction practices and government initiatives promoting
sustainability. With increased awareness of the long-term benefits of using energy-
efficient and lightweight building materials, builders and developers are increasingly
turning to AAC blocks as a viable alternative to traditional red bricks. The market, valued
at approximately ? 6,500 Crores in 2023, is projected to reach ? 1 1,500 Crores by 2027,
reflecting a healthy CAGR of 15.3%. This growth is underpinned by factors such as the
rising demand for affordable housing, the pursuit of soundproof and environmentally
friendly buildings, and favourable government policies that incentivize green construction.
Despite India’s standing as the world’s second-largest block manufacturer with around
150-180 unorganized manufacturing plants primarily located in Western India, AAC blocks
currently account for only about 10% of the overall market, compared to 85% for traditional
red bricks, indicating a vast potential for further expansion. From the total valued market
almost 38-40 Crores is being export to the other countries. The investments in this area
is getting increased because of the increasing demand in construction site and additional
industrial areas.

3) SHARE CAPITAL

During the year under review, the authorized share capital of the company was
? 30,00,00,000/- divided into 15,00,00,000/- equity shares of ? 2.00 each.

Further, during the year under review, the Company has not issued convertible warrant nor
has granted any stock options and nor sweat equity.

4) DIVIDEND AND RESERVES

The Company is not required to transfer any amount to reserves. Accordingly, the Company
has not transferred any amount to reserve. With a view to conserving resources for future
growth and business operations, your Directors have not recommended any dividend for
the financial year 2025-26.

5) DETAILS OF CHANGE IN DIRECTORS AND KEY MANAGERIAL
PERSONNEL

In accordance with the provisions of Section 152 of the Companies Act, 2013 and the
Articles of Association of the Company, Mr. Mohit Narayan Saboo (DIN No.: 02357431),
Director of the Company will retire by rotation at the ensuing Annual General Meeting
and, being eligible, has offered himself for re-appointment as Director. During the year
under review, Mr. Mohit Saboo (DIN: 02357431) was re-appointed as Executive Director
w.e.f 22^nd August, 2025, Mr. Saurabh Gupta (DIN: 01368353) has been reappointed as
Non-Executive Independent Director for first term of Five years w.e.f. 22^nd August, 2025,
Ms. Samiksha Nandwani (DIN:08815491) is reappointed for the second term of Five years
w.e.f. 6^th August, 2025, with approval of the Shareholders.

The following changes took place in the Key Managerial Personnel during the financial year
2025-26:

1) Mrs. Pooja Gurnani(Membership No.: A54913) was appointed as a Company Secretary
and Compliance Officer of the Company with effect from 18^th July, 2025.

2) Ms. Shilpa Bhargava(Membership No.: F13255) was appointed as a Company
Secretary and Compliance Officer of the Company with effect from February 15,
2025 resigned with effect from the close of working hours on 23^rd April, 2025.

6. DIRECTORS AND KEY MANAGERIAL PERSONNEL

All Independent Directors of the Company have given declarations stating they meet the
criteria of independence as laid down under Section 149(6) of the Act and Regulation
16(1) (b) of the SEBI (LODR) Regulation 2015, In terms of Regulation 25(8) of the SEBI
(LODR) Regulation 2015, Independent Directors have confirmed that they are not aware
of any circumstances or situation which exists or may be reasonably anticipated that could
impair or impact their ability to discharge their duties.

All the Directors have also affirmed that they have complied with the Company’s Code of
Business.

Conduct & Ethics. In terms of requirements of the SEBI (LODR) Regulation 2015, the Board
has identified core skills, expertise and competencies of the Directors in the context of the
Company’s businesses, which are detailed in the Report on Corporate Governance.

Further, in terms of Section 150 of the Act read with Rule 6 of the Companies (Appointment
and Qualification of Directors) Rules, 2014, Independent Directors of the Company have
confirmed that they have registered themselves with the databank maintained by the

Indian Institute of Corporate Affairs. The Independent Directors who were required to clear
the online proficiency self-assessment test have passed the test.

In the opinion of the Board, the Independent Directors fulfil the conditions of independence,
are independent of the management, possess the requisite integrity, experience, expertise,
proficiency and qualifications to the satisfaction of the Board of Directors. The details of
remuneration paid to the members of the Board is provided in the Report on Corporate
Governance.

7. MATERIAL TRANSACTIONS POST THE CLOSURE OF FINANCIAL YEAR

Your Directors are of the opinion that there are no material changes and commitments
affecting financial position of the Company which have occurred between end of financial
year of the Company and the date of this report.

8. FINANCIAL STATEMENTS

Your Company has consistently applied applicable accounting policies during the year
under review. The Management evaluates all recently issued or revised accounting
standards on an ongoing basis. The Company discloses consolidated and standalone
financial results on a quarterly basis which are subjected to limited review and publishes
consolidated and standalone audited financial statements on an annual basis. There
were no revisions made to the financial statements during the year under review.

The Consolidated Financial Statements of the Company are prepared in accordance
with the applicable Indian Accounting Standards as issued by the Institute of Chartered
Accountants of India and forms an integral part of this Report.

Pursuant to Section 129(3) of the Companies Act, 2013 (“Act”) read with Rule 5 of the
Companies (Accounts) Rules, 2014, a statement containing salient features of the
financial statements of Subsidiaries/Associate Companies/Joint Venture is given in Form
AOC-1 and forms an integral part of this Report.

9. RELATED PARTY TRANSACTIONS

All transactions entered with Related Parties for the year under review were on arm’s length
basis and in the ordinary course of business and that the provisions of Section 188 of the
Companies Act, 2013 and the Rules made thereunder are not attracted. Thus, disclosure
in form AOC-2 in terms of Section 134 of the Companies Act, 2013 is not required. Further,
there are no material related party transactions during the year under review with the
Promoters, Directors or Key Managerial Personnel. The transactions with related parties as
per requirements of Indian Accounting Standard (IND AS-24) - 'Related Party Disclosures’

are disclosed in Note No. 47 of Notes to Accounts (Standalone Financial Statements) and
Note No. 40 of Notes to Accounts (Consolidated Financial Statements). All Related Party
Transactions are placed before the Audit Committee and also to the Board for approval.
Omnibus approval was obtained for transactions which are of repetitive nature. The policy
on materiality of Related Party Transactions as approved by the Board of Directors has been
uploaded on the website of the Company. The web-link of the same has been provided in
the Corporate Governance Report.

10. PARTICULARS OF LOANS, GUARANTEES AND INVESTMENTS BY
THE COMPANY

Details of Loans, Guarantees and Investments covered under the provisions of Section 186
of the Act are given in the notes to financial statements forming part of the Annual Report.

11. SUBSIDIARIES AND JOINT VENTURE COMPANY

Financial statements in respect of each of the subsidiaries shall be available for inspection
at the Registered Office of the Company. The Company will also make available these
documents upon request by any Member of the Company interested in obtaining the same.
The financial statements of subsidiary companies are also available on the website of the
Company. During the year under review, none of the companies ceased to be subsidiary,
joint venture or associate company of the Company.

Pursuant to the Scheme of Amalgamation of Bigbloc Building Elements Private Limited
(BBEPL) with Starbigbloc Building Material Limited (SBML), approved by the Hon’ble National
Company Law Tribunal (NCLT) vide its order dated 28 April 2026, SBML stands merged with
BBEPL with effect from the Appointed Date of 1 April 2025.

The Consolidated Financial Statements of Bigbloc Construction Limited and its subsidiaries
is prepared in accordance with Ind AS- 110 on Consolidated Financial statements and Equity
method of accounting given in Ind AS - 28 on “Accounting of Investments in Associates in
Consolidated Financial statements”. The details of such subsidiary are as follows:

The Company ceased to be a Wholly Owned Subsidiary (WOS) with effect from 20^th June,
2026, pursuant to the allotment of equity shares to the shareholders of SBML in accordance
with the Scheme of Amalgamation.

12. DIRECTORS’ RESPONSIBILITY STATEMENT

To the best of knowledge and belief and according to the information and explanations
obtained by them, your Directors make the following statement in terms of Section 134(3)
(c) of the Companies Act, 2013 that:

a) in the preparation of the annual accounts for the financial year ended 31^st March,
2026, the applicable accounting standards have been followed along with proper
explanation relating to material departures; the annual accounts have been prepared
in compliance with the provisions of the Companies Act, 2013;

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 year ended on that date;

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

d) the directors have prepared the annual accounts on a going concern basis; and

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

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

13. ANNUAL PERFORMANCE EVALUATION

Your Company believes that the process of performance evaluation at the Board level is
pivotal to its Board engagement and effectiveness. The Nomination and Remuneration
Policy of the Company empowers the Board to formulate a process for effective evaluation
of the performance of individual directors, Committees of the Board and the Board as a
whole pursuant to the provisions of the Act and Regulation 17 and Part D of Schedule II to
the SEBI (LODR) Regulations, 2015.

The Board has carried out the annual performance evaluation of its own performance,
Committees of the Board and each Director individually. A structured questionnaire was
prepared after taking into consideration inputs received from the Directors, covering various
aspects of the Board’s functioning such as adequacy of the composition of the Board and
its Committees, Board culture, execution and performance of specified duties, obligations
and governance.

A separate exercise was carried out to evaluate the performance of individual Directors,
who were evaluated on parameters such as level of engagement and contribution,
independence of judgement, safeguarding the interest of the Company and its minority
shareholders etc.

The Independent Directors of the Company met on 30^th May, 2025, without the
presence of Non-Independent Directors and members of the management to review the
performance of Non-Independent Directors and the Board of Directors as a whole; review
the performance of the Chairman and Managing Director of the Company and to assess
the quality, quantity and timeliness of flow of information between the management and
the Board of Directors. The performance evaluation of the Independent Directors was
carried out by the entire Board.

14. POLICY ON DIRECTOR’S APPOINTMENT, REMUNERATION
INCLUDING CRITERIA FOR DETERMINING QUALIFICATIONS, POSITIVE
ATTRIBUTES, INDEPENDENCE OF A DIRECTOR AND OTHER MATTERS:

The Board of Directors have framed a Nomination, Remuneration and Board Diversity policy
which lays down a framework in relation to remuneration of Directors, Key Managerial
Personnel and Senior Management of the Company.

The Policy broadly lays down the guiding principles, philosophy and the basis for payment
of remuneration to Executive and Non-Executive Directors (by way of sitting fees and
commission), Key Managerial Personnel, Senior Management and payment of remuneration
to other employees.

The policy also provides the criteria for determining qualifications, positive attributes
and Independence of Director and criteria for appointment and removal of Directors,
Key Managerial Personnel/Senior Management and performance evaluation which are
considered by the Nomination and Remuneration Committee and the Board of Directors.

The Policy sets out a framework that assures fair and optimum remuneration to the
Directors, Key Managerial Personnel, Senior Management Personnel and other employees
such that the Company’s business strategies, values, key priorities and goals are in harmony
with their aspirations. The policy lays emphasis on the importance of diversity within the
Board, encourages diversity of thought, experience, background, knowledge, ethnicity,
perspective, age and gender at the time of appointment.

The Nomination, Remuneration and Board Diversity policy is directed towards rewarding
performance, based on achievement of goals. It is aimed at attracting and retaining high
caliber talent.

The Company’s Nomination and Remuneration Policy for Directors, Key Managerial
Personnel and other employees is available on Company’s website www.bigbloc.in.

15. MEETINGS OF THE BOARD AND ITS COMMITTEES

The Board/Committee meetings are pre-scheduled and a tentative annual calendar of the
meetings is circulated to the Directors well in advance to help them plan their schedules
and ensure meaningful participation.

In certain special circumstances, the meetings of the Board are called at a shorter notice
to deliberate on business items which require urgent attention of the Board. The Company
has complied with Secretarial Standards issued by the Institute of Company Secretaries of
India on Board meetings.

The Board met Ten times during the year under review and has accepted all
recommendations made to it by its various committees.

The details of the number of meetings of the Board held during the Financial Year 2025-26
and the attendance of Directors forms part of the Report on Corporate Governance.

16. COMMITTEES OF THE BOARD

The Board of Directors has the following Committees as on March 31,2026:

a) Audit Committee

b) Nomination and Remuneration Committee

c) Stakeholders’ Relationship Committee

d) Corporate Social Responsibility Committee

e) Risk Management Committee

The details of the Committees of the Board along with their composition, number of
meetings and attendance at the meetings are provided in the Corporate Governance
Report forming part of this Annual Report FY 2025-26.

17. MEETINGS OF MEMBERS

During the year under review, 10^th Annual General Meeting of the Company was held on
30^th September, 2025 virtually. No Extra Ordinary General Meeting was held during the
Financial Year.

18. AUDITORS & REPORTS OF THE AUDITORSa) Statutory Auditor

M/s. Rajendra Sharma & Associates, Chartered Accountants (Firm Registration number:
108390W) are Statutory Auditors of the Company. Their appointment is for a term of 5
(five) consecutive years from the conclusion of 10^th AGM till the conclusion of the 15^th AGM
on payment of such remuneration as may be mutually agreed upon between the Board of
Directors and the Statutory Auditors, from time to time.

There was no instance of fraud during the year under review, which required the Statutory
Auditors to report to the Audit Committee and/or Board under Section 143(12) of Act and
Rules framed thereunder.

The Auditor’s Report does not contain any modified opinion and is self-explanatory; hence,
no further comments are deemed necessary.

However, certain adverse remarks have been included in the Companies (Auditor’s Report)
Order (CARO), 2020 under Clause (ii)(b), Clause (vii)(a), Clause (ix)(d)and Clause (xvii).
The management’s explanations for these observations are as follows:

Clause (ii) (b) - Differences in Quarterly Bank Submissions:

The difference between the amounts as per the books of account and the amounts reported
in the quarterly statements filed with the bank is mainly due to the stock statements being
submitted before the updation and finalization of the books of account for the purpose of the
quarterly limited review/audit. Further, at the time of submission, certain bill-wise receipt/
payment details from customers are pending reconciliation and accounting. Accordingly,
the figures relating to inventory, trade receivables and trade payables are reported to the
bank on a provisional/ad hoc basis, resulting in temporary differences between the books of
account and the statements submitted to the bank.

Clause (vii) (a) - Statutory Dues:

The Company has deducted Professional tax from Employees’ salaries. In some cases,
the same has not been deposited with the concerned department. The management will
deposit the same upon receipt of such demand from the concerned department.

Clause (ix)(d)- Utilisation of Funds

During the year, the Company temporarily utilized short-term borrowings aggregating to
?919.17 Lakhs for long-term business requirements due to commercial expediency. The
Company maintained adequate liquidity throughout the year, and no default occurred in
meeting its financial obligations.

Clause (xvii)- Cash Losses

The cash loss during the year reduced significantly to ?25.81 Lakhs from ?466.00 Lakhs
in the previous financial year, reflecting an improvement in the Company’s operational
performance. The management continues to focus on enhancing operational efficiency
and profitability.

b) Secretarial Auditor

During the year under review, the Members approved the appointment of Dhirren R. Dave
& Co., Practicing Company Secretaries, Surat, Gujarat as the Secretarial Auditors of the
Company, to hold office for a term of five consecutive years up to FY 2030.

The Secretarial Audit Report for the financial year 2025-26 is annexed as Annexure-A to
the Director’s Report.

As per regulation 24A of SEBI (LODR) regulation, 2015 as amended from time to time,
your Company’s unlisted material subsidiary viz. Bigbloc Building Elements Private Limited
have undertaken Secretarial Audit for the financial year 2025-26. Copy of Secretarial
Audit Report of Bigbloc Building Elements Private Limited are enclosed as Annexure-B.
The Secretarial Audit Report of your Company and its unlisted material subsidiary Bigbloc
Building Elements Private Limited do not contain any qualification, reservation or adverse
remark.

c) Cost Auditor

Your Company is not required to maintain cost records as specified by the Central
Government under Section 148(1) of the Companies Act, 2013. The provision of cost audit
does not apply to your Company.

19. INTERNAL FINANCIAL CONTROL SYSTEMS, ITS ADEQUACY AND
RISK MANAGEMENT

Internal Financial Control and Risk Management are integral to the Company’s strategy
and for the achievement of the long-term goals. Company’s success as an organisation
depends on its ability to identify and leverage the opportunities while managing the risks.
In the opinion of the Board, the Company has robust internal financial controls which are
adequate and effective during the year under review.

Your Company has an effective internal control and risk-mitigation system, which is
constantly assessed and strengthened with new/revised standard operating procedures.
The Company’s internal control system is strong and commensurate with its size, scale and
complexities of operations.

Ms. Anjana Parwal, Chartered Accountant was the internal auditor of the Company for the
FY 2025-26.

Business risks and mitigation plans are reviewed and the internal audit processes include
evaluation of all critical and high risk areas. Critical functions are reviewed rigorously, and
the reports are shared with the Management for timely corrective actions, if any. The major
focus of internal audit is to review business risks, test and review controls, assess business
processes besides benchmarking controls with best practices in the industry.

The Audit Committee of the Board of Directors actively reviews the adequacy and
effectiveness of the internal control systems and are also apprised of the internal audit
findings and corrective actions. The Audit Committee suggests improvements and utilizes
the reports generated from a Management Information System integral to the control
mechanism. The Audit Committee and Risk Management Committee of the Board of
Directors, Statutory Auditors and Business Heads are periodically apprised of the internal
audit findings and corrective actions.

Pursuant to the requirement of LODR, the Company has formed Risk Management Policy
to ensure appropriate risk management within its systems and culture. The Company
operates in a competitive environment and is generally exposed to various risks at different
times such as technological risks, business risks, operational risks, financial risks, etc. The
Board of Directors of the Company periodically review the Risk Management Policy of the
Company so that the Management can control the risk through properly defined network.

The Company has the Risk Management Committee which oversights on the Company’s
risks and is responsible for reviewing the effectiveness of the risk management plan or
process. Risk management is embedded within the Company’s operating framework and

the Company has a well-defined, internal financial control structure. During the year under
review, these controls were evaluated and no material weaknesses were observed in their
design or operations.

The Company endeavours to continually sharpen its risk management systems and
processes in line with a rapidly changing business environment. During the year under
review, there were no risks which in the opinion of the Board threaten the existence of
the Company. However, some of the risks which may pose challenges are set out in the
Management Discussion and Analysis Report which forms part of this Annual Report.

20. VIGIL MECHANISM/WHISTLE BLOWER POLICY

The Company has adopted Vigil Mechanism/Whistle Blower Policy in accordance with the
provisions of Section 177 of the Companies Act, 2013 read with Rule 7 of the Companies
(Meetings of Board and its Powers) Rules, 2014 and Regulation 22 of the SEBI (Listing
Obligations and Disclosure Requirements) Regulations, 2015.

Under this policy, your Company encourages its employees to report any reporting of
fraudulent financial or other information to the stakeholders, and any conduct that
results in violation of the Company’s code of business conduct, to the management
(on an anonymous basis, if employees so desire). Further, your Company has prohibited
discrimination, retaliation or harassment of any kind against any employees who, based
on the employee’s reasonable belief that such conduct or practice have occurred or are
occurring, reports that information or participates in the investigation. The Vigil Mechanism/
Whistle Blower Policy is being made available on the Company’s website at www.bigbloc.in.

21. CORPORATE SOCIAL RESPONSIBILITY (“CSR”)

As part of its triple bottom-line approach to its business, Company has always considered
the community as its key stakeholder. It believes that the community around its operations
should also grow and prosper in the same manner as does its own business. Accordingly,
Corporate Social Responsibility forms an integral part of the Company’s business philosophy.
To oversee all its CSR initiatives and activities, the Company has constituted a Board-level
Committee - CSR Committee. The major thrust areas of the Company include healthcare,
education, women empowerment, infrastructure support, integrated rural development,
etc. which are aligned to the areas specified under Schedule VII to the Companies
Act, 2013.

During the financial year 2025-26, the provisions relating to Corporate Social Responsibility
(CSR) under Section 135 of the Companies Act, 2013 were not applicable to the Company,
as the Company did not meet any of the prescribed thresholds specified under the said
section.

Accordingly, the Company was not required undertake any CSR expenditure during the
financial year. Therefore, the Annual Report on CSR Activities does not form part of this
Annual Report.

22. DISCLOSURES UNDER SEXUAL HARASSMENT OF WOMEN AT
WORKPLACE (PREVENTION, PROHIBITIONS REDRESSAL) ACT, 2013

In compliance of provisions of the Sexual Harassment of Women at Workplace (Prevention,
Prohibition and Redressal) Act, 2013 (“POSH Act”) and Rules framed thereunder, the
Company has formulated and implemented a policy on prevention, prohibition and redressal
of complaints related to sexual harassment of women at the workplace.

The Company is committed to providing a safe and conducive work environment to all
its employees and associates. All women employees whether permanent, temporary or
contractual are covered under the above policy. The said policy has been uploaded on the
internal portal of the Company for information of all employees. An Internal Complaints
Committee (ICC) has been set up. During the year under review, following were the details
of the Complaints:

(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 NA

23. HUMAN RESOURCES AND INDUSTRIAL RELATIONS

The Company treats its “Human Resources” as one of its most important assets. The
Company’s culture promotes an environment that is transparent, flexible, fulfilling and
purposeful. The Company is driven by passionate and highly engaged workforce. This
is evident from the fact that the Company continues to remain the industry benchmark
for talent retention. Your Company continuously invests in attraction, retention and
development of talent on an ongoing basis. A number of programs that provide focused
people attention are currently underway. The Company thrust is on the promotion of talent
internally through job rotation and job enlargement. During the year under review, there was
a cordial relationship with all the employees. The Directors would like to acknowledge and
appreciate the contribution of all employees towards the performance of the Company.

24. MANAGEMENT DISCUSSION AND ANALYSIS REPORT

The Management Discussion and Analysis Report on the operations of the Company,
as required under the Listing Regulations is provided in a separate section and forms an
integral part of this Report.

25. CORPORATE GOVERNANCE REPORT

As per Regulation 34(3) read with Schedule V of the SEBI (LODR) Regulation 2015, a
separate section on corporate governance practices followed by the Company, together
with a certificate from the Company’s Auditors confirming compliance forms an integral
part of this Report.

26. ANNUAL RETURN

In accordance with Section 134(3) (a) of the Companies Act read with Rule 12(1) of the
Companies (Management and Administration) Rules, 2014, an extract of the annual return
in the prescribed format is available at the website of the company, www.bigbloc.in.

27. BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT (BRSR)

In accordance with Regulation 34(2)(f) of the Listing Regulations, BRSR, covering
disclosures on the Company’s performance on Environment, Social and Governance
parameters for Financial Year 2025-26, is annexed as Annexure-E to this Report. BRSR
includes reporting on the nine principles of the National Voluntary Guidelines on social,
environmental and economic responsibilities of business as framed by the MCA.

28. TRANSFER TO INVESTOR EDUCATION AND PROTECTION FUND
(“IEPF”)

The Company has transferred the amount of ? 14550 to the Investor Education and
Protection Fund Authority (IEPF) of the Central Government of India relating to the Unpaid
Dividend of Financial Year 2017-18 on 5^th November, 2025.

The details of unpaid and unclaimed dividends lying with the Company as on March 31,
2026 are uploaded on the website of the Company.

29. SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE
REGULATORS OR COURTS

No significant and material order has been passed by the regulators, courts, tribunals
impacting the going concern status and Company’s operations in future.

30. STATUTORY INFORMATION AND OTHER DISCLOSURES

a) The information on conservation of energy, technology absorption and foreign
exchange earnings and outgo pursuant to Section 134(3)(m) of the Act, read with
the Rule 8(3) of the Companies (Accounts) Rules, 2014 is annexed as Annexure-C
and forms an integral part of this Report.

b) The Disclosure required under Section 197(12) of the Act read with the Rule 5 of the
Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, is
annexed as Annexure-D and forms an integral part of this Report.

c) During the year under review, your Company has complied with all the applicable
Secretarial Standards issued by The Institute of Company Secretaries of India and
approved by the Central Government pursuant to Section 118 of the Companies
Act, 2013.

d) The Company has not accepted any deposits, within the meaning of Section 73 of the
Act, read with the Companies (Acceptance of Deposits) Rules, 2014 as amended.

e) No application has been made under the Insolvency and Bankruptcy Code. The
requirement to disclose the details of application made or any proceeding pending
under the Insolvency and Bankruptcy Code, 2016 (31 of 2016) during the year along
with their status as at the end of the Financial Year is not applicable.

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

g) The Company is in compliance with provisions relating to the Maternity Benefit
Act 1961.

31. CAUTIONARY STATEMENT

Statements in this Directors’ Report and Management Discussion and Analysis Report
describing the Company’s objectives, projections, estimates, expectations or predictions
may be “forward-looking statements” within the meaning of applicable securities laws and
regulations. Actual results could differ materially from those expressed or implied. Important
factors that could make difference to the Company’s operations include raw material
availability and its prices, cyclical demand and pricing in the Company’s principal markets,
changes in Government regulations, Tax regimes, economic developments within India and
the countries in which the Company conducts business and other ancillary factors.

32. ACKNOWLEDGEMENT

Your Directors thank the Government of India, the State Governments, local municipal corporations and various regulatory authorities for their co-operation and support to facilitate ease
in doing business.

Your Directors also wish to thank its customers, business associates, distributors, channel partners, suppliers, investors and bankers for their continued support and faith reposed in the
Company.

Your Directors wish to place on record deep appreciation, for the contribution made by the employees at all levels for their hard work, commitment and dedication towards the Company.
Their enthusiasm and untiring efforts have enabled the Company to scale new heights.

For and on behalf of the Board
FOR BIGBLOC CONSTRUCTION LIMITED

Sd/-

NARAYAN SABOO

Date: 23.07.2026 DIN: 00223324

Place: Surat (Chairman)