Presentation on the 29th Annual Report highlighting the business and operations of the Company on a standalone basis and the
audited financial statements for the financial year ended 31 st March, 2026.

1. FINANCIAL RESULTS

The Financial Results of the Company for the year under review is summarized below for your perusal and consideration

1.1 Financial Performance

The Company has achieved Net sales of Rs.294.71 Crores for the year ended 31 st March. 2026 as compared to Rs. 177.91
Croresin the previous year.

1.2 State of Company’s Affairs

The company is an Integrated turnkey construction service provider having pan India presence with expertise In
construction design, engineering, procurement, construction and project management. The company also provides
construction allied services such as mechanical & Electrical. Plumbing. Fire Fighting, Heating, ventilation and air
conditioning.

2. DIVIDEND

Your directors have not recommended any dividend for the financial year 2025-26 in view of the need to conserve resources of
the Company.

3. MATERIAL EVENTS OCCURRING AFTER BALANCE SHEET -NIL

4. MANAGEMENT DISCUSSION AND ANALYSIS
Introduction

The infrastructure sector plays a pivota! role in driving India’s economic growth and overall development. As the country
continues on its path towards becoming a global economic powerhouse, the need for robust Infrastructure becomes
increasingly apparent. The macroeconomic outlook for infrastructure is favourable in 2026. Interest rates have begun to
moderate which should relieve some of the pressure that assets faced over 2025, while economic growth and inflation are
expected to remain supportive to earnings growth. However, risks arc weighted to the downside from the uncertainty around a
potentially more challenging and Inflationary trade environment.

Infrastructure continued to deliver positive returns in 2025-26 for investors, we expect performance to Improve in 2026-27.

The Company is eying to foray into high margin and bulk order jobs. These jobs will not only be in conventional portfolio, out will
also be In diversified jobs. Strong return of business to the Company, requires more funding to feed the operations Equity
infusion is an option to go in for. Fixed overheads are not being recouped from the present ievel of business

Securing more business to the Company, will also envisage employing more workmen and the Management is confident of
securing more productivity

India's Indian Infrastructure development prospects

India's infrastructure development In 2026-27 is set to accelerate with a ? 12.2 lakh crore capital expenditure, focusing on high¬
speed rail, freight corridors, urban growth, inland waterways, aviation, and digital infrastructure.

The Union Budget 2026-27 emphasizes infrastructure as a core driver of economic growth, with capital expenditure rising to
?12.2 lakh crore, o 9% increase from the previous year, signaling continued public Investment in roads, railways, and urban
development The government is prioritizing Tier II and III cities, recognizing their emergence as growth hubs, and aims to
enhance connectivity to industrial and logistics centers

Seven new high-speed rail corridors are planned, connecting major city clusters such as Mumbai-Pune Pune Hyderabad.
Hyderabad-Bengaluru. and Delhi-Varanasi. improving passenger mobility and regional Integration. A Dedicated Freight
Corridor linking Dankum in the East to Surat in the West will enhance multimodal logistics and freight efficiency.

Roads and highways receive ?2.94 lakh crore, focusing on expressways, border connectivity, and congestion reduction to boost
trade and mobility. Urban infrastructure investments target affordable housing, smart city development, and REIT-led asset
recycling particularly in Tier II and III cities The government also plans university townships near Industrial and logistics
corridors to integrate education, research, and residential facilities.

The Government will develop 20 additional National Waterways, promoting cost-effective, low-carbon cargo transport. Aviation
expansion Includes improved air connectivity to remote regions and support for seaplane operations, enhancing regional
accessibility Coastal shipping and inland waterways are emphasized to reduce logistics costs and environmental impact

Digital and Green Infrastructure

India’s infrastructure push also includes digital infrastructure expansion, with data centers, fiber networks, and towers pr.oritized
to support the country's growing digital economy. Green projects, including renewable energy integration and energy efficient
transport, are highlighted to align with sustainability and net-zero goals.

Domestic Manufacturing and Equipment

To strengthen domestic capabilities. * 10.000 crore is allocated for container manufactunng, and a Scheme for Enhancement of
Construction and Infrastructure Equipment will promote high-value, technologically advanced machinery for metro, road, and
high-altitude projects.

Financing and Policy Support

The Infrastructure Risk Guarantee Fund will provide partial credit guarantees to lenders, boosting infrastructure financing
Policy measures are expected to improve public private partnerships, tax clarity, and investment frameworks for sovereign
wealth funds and Infrastructure Investment Trusts (InvITs), facilitating faster project execution and private sector participation.

Strategic Focus

The 2026 infrastructure agenda reflects a shift from asset creation to system efficiency, resilience, and long-term
competitiveness, integrating urbanization, industnalization. and digitalization to meet India's growth demands. By combining
high public cap.tal expenditure with targeted sectoral Investments. India alms to enhance connectivity, reduce logistics costs,
and support sustainable economic growth through 2047.

In summary, India's 2026 infrastructure development strategy is comprehensive, spanning transport urban, digital, and green
sectors, with a strong focus on regional connectivity, domestic manufacturing, and financing mechanisms to ensure long-term
economic and social benefits.

Construction and infrastructure equipment scheme

In the 2026-27 budget the Finance Minister had announced a new Scheme for Enhancement of Construction and Infrastructure
Equipment will be introduced to boost domestic manufacturing of high-value, technologically advanced equipment, ranging
from lifts and fire-fighting systems to tunnel-boring machines for metro and high-altitude road projects. This will assist your
company to utilise this opportunity for building up the equipment for high value projects.

In continuation of the large requirement of capital for infrastructure development, an increase of capital expenditure by 8 9 per
cent to INR12.2 lakh crore has been proposed The thrust is to continue to focus on maintaining stability, adopting a reformative
approach and sustaining the economy for India to grow. Towards this, initiatives like developing city economic regions, better
transportation networks, access to finance and last mile connectivity have been considered.

Financial Performance:

The financial performance of the Company for the year 2025-26 Is described in the Directors' Report under the head Financial
Result.

Outlook:

After coming out of the CIRP Process during FY2023-24.your company has stabilized Its operations and was able to progress
significantly in secunng the orders. As per the disclosures made to the stock exchange, the Company has secured 1,336.61 Crs.
These orders will be executed before 2 financial years. Hence the rebound Iscertain and the outlook is optimistic.

Anticipating these growth opportunities in diverse fields in various geographical locations a separate ERP system is initiated and
the same is in advanced stage of closure and is likely to he functional dunng second quarter of FY 2026-27 Regarding non fund-
based facility, management is negotiating with few banks and are in advanced stage of closure.

Cautionary Note

The statements forming part of this Report may contain certain forward-looking remarks within the meaning of applicable laws
and regulations. The actual results, performances or achievements of the Company depend on many factors which may cause
material deviation from any future results, performances or achievements.

Significant factors which could make a difference to the Company’s operations include domestic and international economic
conditions, changes in Government regulations, tax regime and other statutes.

The Company assumes no responsibility to publicly amend, modify or revise any foovard-fooking statements on the basis of any
subsequent developments, information or events

INVESTMENTS IN SUBSIDIARIES

Particulars of Loans and Advances in the nature of loans as required under Listing Regulations

CCCL has made total investments of Rs 12.98 Crores in its subsidiaries viz. Consolidated Interiors Limited (Rs.6.78 Crores),
Noble Consolidated Glazings Limited (Rs. 1.65 Crores), CCCL Power Infrastructure Limited (Rs.0.05- Crores)and Delhi South
Extension Car Park Limited (Rs.4.50 Crores). These investments are yet to yield returns. While the investment decision is
sound, the execution of these businesses have faced various bottlenecks iri the form of non- availability of working capital, un¬
favorable market conditions, other macro-economic issues Hence. Management exploring the possibilities of closing the
subsidiaries

5. SUBSIDIARIES

I In accordance with the General Circular issued by the Ministry of Corporate Affairs. Government of India, the Balance Sheet,
Statement of Profitand Loss and other documents of the subsidiary companies are not being attached with the Balance Sheet of
tho Company. However, the financial information of the subsidiary companies is disclosed in the Annual Report in compliance
with tho said circular.

(a) Consolidated Interiors Ltd:

Company has no business

(b) Noble Consolidated Glazings Ltd. (NCGL)

Company has no business

(c) CCCL Infrastructure Ltd.*

As Informed In the 28th Annual Report. Company was sold to M/S. DPF Textiles Private Limited.

(c) (i) CCCL Peart City Food Port SE2 Ltd. **

As informed in the 28th Annual Report. Company was sold to Mis. DPF Textiles Private Limited.

(d) Delhi South Extension Car Park Ltd.

The Concession fee paid to Delhi Municipal Corporation has been refunded in view of project cancellation. The company
has certain claims against Delhi Municipal Corporation for the cancellation The same is under consideration by Delhi
Municipal Corporation

(e) CCCL Power Infrastructure Limited

In viev; of the sluggishness in power plant, and uncertainty in coal/fuel long term contracts EPC in power has diluted. We
may not see much business in this year

A Statement Pursuant to first proviso to sub-section (3) of section 129 read with rule 5 of Companies (Accounts) Rules. 2014
containing salient features of the financial statement of subsidiaries/associate compames/joint ventures in Form AOC-1 is
annexed to this report as "Annexure A".

6. INDIA OPPORTUNITIES

India's construction sector is a significant economic engine, experiencing robust growth fueled by rapid urbanization, large-
scale infrastructure initiatives such as Bharatmala and Smart Cities and a thriving real estate market. Key growth areas
encompass commercial development for offices and retail, residential construction to address housing needs, industrial
construction supporting manufacturing and foreign direct investment, vital transportation infrastructure, and essential energy
and utilities projects. (Source: DiMarket)

The Indian construction industry is characterized by a diverse landscape of players, ranging from large multinational
corporations to small and medium-sized enterprises (SMEs), Concentration is high amongst the top players In specific
segments like residential and infrastructure development. Innovation is emerging through the adoption of Building Information
Modeling (BIM), prefabrication techniques, and sustainable construction materials, though adoption rates vary significantly The
impact of government regulations, such as environmental standards and building codes, is substantial, influencing project
timelines and costs. Substitutes for traditional construction methods, including modular construction and 3D printing, are

gaining traction but remain niche. End-user concentration varies across sectors, with targe developers dominating the
residential market and government agencies playing a key role in infrastructure projects. Mergers and Acquisitions (M&A)
activity is moderate, dnvon by consolidation efforts among larger companies socking to expand their market share.

The Indian construction industry is experiencing robust growth fueled by increasing urbanization, nslng infrastructure spending,
and government initiatives like the Smart Cities Mission and the Bharatmala Protect. The residential segment is witnessing a
surge in demand driven by a growing middle class and rapid population growth The infrastructure sector is undergoing a
significant transformation with substantial investments in transportation energy, and utilities. Industrial construction is receiving
a boost from the "Make in India' initiative, attracting significant foreign direct investment (FDI). Technological advancements,
such as the use of drones for surveying and 3D printing for construction, are streamlining processes and improving efficiency
However, challenges such as land acquisition delays, regulatory hurdles, and skilled labor shortages continue to hindorgrowth.
The sector’s performance is also intricately linked to macroeconomic factors like interest rates and inflation, influencing
investment decisions and project viability. The Industry is demonstrating a growing focus on sustainable construction practices,
driven by environmental concerns and the need for energy-efficent buildings. Several players are incorporating green building
materials and implementing energy-efficient designs in their projects. This shift signifies a move towards environmentally
responsible and sustainable practices within the industry, attracting ecoconsclous consumers and investors. The report will
showcase specific examples and quantitative data illustrating these trends. Furthermore, emerging trends such as the
increasing use of technology in construction management, the growth of profabneated construction, and the nsing adoption of
sustainabie building practices are expected to shapo the future of the sector. This research will provide a comprehensive
understanding of the current and emerging trends shaping the Indian construction industry.

Construction Industry In India Product Insights

The Indian construction industry's product landscape encompasses diverse building materials, including cement, steel, ready-
mlx concrete, and construction chemicals. The market is witnessing a shift towards sustainable and eco-friendly materials, with
growing demand for green building products. Prefabricated components and modular construction methods are gaining
popularity due to their cost-effectiveness and speed of construction. Technological advancements are leading to the introduction
of innovative products. Including smart building technologies and advanced construction equipment. The sector is seeing a r.se
in the use of specialized construction materials for particular needs, such as high-strength concrete and sustainable timber.
Driving Forces: What’s Propelling the Construction Industry in India
Government initiatives {Smart Cities. Bharatmala Project)

Rising urbanization and population growth
Increasing infrastructure sponding
Growing middle class and disposable incomes
Foreign Direct Investment (FDI)

Challenges and Restraints in Construction Industry in India

Land acquisition delays

Regulatory hurdles and bureaucratic processes
Skilled labor shortages
Financing constraints
Infrastructure bottlenecks
Environmental concerns

Emerging Trends in Construction Industry in India

Adoption of Building Information Modelling (BIM)

Increased use of prefabrication and modular construction
Growing locus on sustainable and green building practices
Integration of technology (drones. 3D printing)

Rise of proptech companies

Growth Catalysts In Construction Industry in India Industry

The Indian construction industry's growth is significantly fueled by government policies promoting infrastructure development,
the burgeoning middle class's housing demand. Bnd increased private sector investment. Government initiatives like the Smart
Cities Mission and the National Infrastructure Pipeline are crucial catalysts. Injecting substantial funds Into Infrastructure
projects and triggering a npple effect throughout the construction ecosystem. The rise of the middle class has boosted demand
tor housing, stimulating the residential sector's expansion. Private sector participation, in tandem with government investment,
further accelerates growth by fostering competition and innovation. These interconnected factors are driving the sector's
expansion and shaping its future trajectory.

Infrastructure is the lifeline of India's growth story, touching every aspect of daily life from transportation to energy,
telecommunications, water supply and more. It serves as the bedrock upon which businesses thrive, goods move, and
communities connect. Recognizing its pivotal role, the Indian government has been actively prioritizing infrastructure
development through a series of targeted policies and initiatives, through a senes of targeted policies and initiatives. Second
Asset Monetization Plan 2025-30 will plough back capital of USD 117 Bn into new projects (Source India Opportunities)

1. Anticipated Investment outlay between 2024-30: S1.7 Tn

2. Investment expected from private sector (21 % of NIP dunng 2019-2025): $294 Bn

3. Proposed outlay for interest free loans to states for capex in infrastructure: $17 Bn

7. THREAT PERCEPTION
Challenges:

• Despite the prospects, the sector continues to face challenges from land acquisition issues, adverse political and structural
changes, shortage of talent, design and constructability issues, and rising material and labour costs. However. Ihe land
acquisition and environment related Issues are being addressed on war footing basis to ease the constraints.

• Policy bottlenecks slow clearance of projects and nslng inflation have dampened private sector sentiments and have
stifled investments in Capital expenditure. A high level committee has been constituted for speedy clearance of stalled
projects and monitoring the implementation.

• Working capital cycte has been elongated mainly due to stretched receivables, which has affected the cash flow position of
the companies in the sector. Many of the companies have been forced to draw their full limits with the Banking system or
restructure the facilities.

• Lengthy dispute resolution mechanism in the sector is yet another major factor affecting the cash flows of the construction
companies

• Shortage of labour also has become a threat as the industry depends majorty on labour for its sustainability.

8. RISK PERCEPTION

Needless to mention, with huge money, there comes the involvement of big risks. Construction is a high-risk business Mitigation
of risks is the all en-compassing requirement. Broadly speaking, construction projects face the following type of risks:-

• Business Risk • Market Risk

• Financial Risk • Legal Risk

• Commodity Risk • Political Risk

• Exchange Rate Risk. • Impact on Petrol and Diesel price due to Iran War. and its cascading effect on the Economy

A robust and integrated risk management framework is in existence under which the common prevailing risks in the Company
are Identified, the nsks so Identified are reviewed by the Audit Committee and the management's actions to mitigate the risk
exposure are assessed

9. INTERNAL CONTROL SYSTEM ANDTHEIR ADEQUACY

The Internal Auditors had evaluated the 1C system during Ihe year The scope of work covers review of controls on accounting,
statutory, other compliances and operational areas in addition to reviews relating to efficiency and economy in operations.

During the year under consideration, the Board approved establishment of Standard Operating Procedures lo various Functions
across the Company This is in compliance towards Internal Financial Controls over Financial Reporting in accordance with
Generally Accepted Accounting Principles (GAAP)

10. CONSOLIDATED FINANCIAL STATEMENTS

The consolidated financial statements have been prepared on going concern basis in accordance with accounting principles
generally accepted in India. Further the consolidated financial statements have been prepared on historical cost basis except
for certain financial assets and financial liabilities and share based payments which are measured at fair values as explained in
relevant accounting polioes. Fair valuations related to financial assets and financial liabilities are categonzed into level 1, level 2
and level 3 based on the degree to which the inputs to the fair value measurements are observable.

The Consolidated Balance Sheet. Consolidated Statement of Profit and Loss, Consolidated Statement of Changes in Equity and
disclosure requirements with respect to items in the Consolidated Balance Sheet and Consolidated Statement of Profit and
Loss are prepared in the format prescribed In Division ll-Schedule II to the Companies Act. 2013 and are adequately presented
by way of notes forming part of accounts along with the other notes required to be disclosed under the notified Accounting
Standards and the Listing Regulations. The Consolidated Cash Flow Statement has been prepared and presented as per the
requirements of Indian Accounting Standard (Ind AS) 7 “Statement of Cash Flows''

11. HUMAN RESOURCES

It has been the tradition of the Company to maintain excellent Industrial relations at all levels Inspite of the hurdles faced by the
Company in the recent times

12. CORPORATE GOVERNANCE

A separate report on the Corporate Governance also forms pari of the Annual Report. With regard to the Business Responsibility
and Sustainability Report, the Company is notcoverod in tho top 1000 listed entities, based on the market capitalization at BSE
Limited and National Stock Exchange of India Limited, as on 31 si March, 2026 Hence, there is no requirement for the Company
to comply with Regulalion 34 (2) (f) of SEBI (LODR) Regulations, 2015

13. CORPORATE SOCIAL RESPONSIBILITY COMMITTEE (CSR Committee)

The CSR Committee with the Chairmanship of Mrs. Hema Gopal was constituted during the year 2024-25. Other members of the
Committee are Mr. R. Sarabeswar. Mr. Kishor Kharat. and Mr. S Kaushlk Ram However, the spending requirement under
Section 135 of the Companies Act. 2013. does not arise during the year

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

The Company has in place an Anti-Sexual Harassment Policy in line with the requirement of the Sexual Harassment of Women
at the Workplace (Prevention Prohibition & Redressa!) Act, 2013. Internal Committee (IC) has been set up to redress complaints
received regarding sexual harassment. All employees (permanent, contractual, temporary, trainees) are covered under this
policy

The following is a summary of sexual harassment complaints received and disposed off during the year 2025-26.

Number of Complaints received: Nil

Number of Complaints disposed off: NA

Number of cases pending for more than ninety days: Nil

Number of workshops or awareness programme against sexual harassment carried out: 2
Nature of action taken by the employer or District Officer. NA

15. TRANSFER OF UNCLAIMED DIVIDEND AMOUNT TO INVESTOR EDUCATION AND PROTECTION FUND (IEPF)
AUTHORITY

Pursuantto the provisions of Sections 124 and 125 of the Companies Act. 2013. the remained unclaimed dividend fora period of
seven consecutive years, have to be transferred to the IEPF Authority. There was no unclaimed dividend amount, due for
transfer to the IEPF Authority, during the year. The same has also been reported in the Corporate Governance Report

17. a) DIRECTORS:

No change in the Directorship during the year under review
The Board of Directors as on 31 si March 2026 are provided below:

Name of the Director DIN Designation

Mr Ramaswamy Sarabeswar 00435318 Whole-time Director

Mr Sivaramakrtshnan Subramoney 00431791 Managing Director

Mr. VakatiGovindaroddyJanarthanam 00426422 Non-Executive Director

Mr. Vivek Harinaram 00870158 Independent Director

Mr. Sivaraman Narayanaswami 00001747 Independent Director

Mr. KishorKharal 07266945 Independent Director

Ms. Hema Gopal 08732183 Independent Director

Mr. Sarabeswar Kaushik Ram 00825315 Whole-time Diroctor

b) APPOINTMENT/RE-APPOINTMENTS

Mr S Subramanian has been appointed as Managing Director & CEO of the Company with effect trom 28th April, 2026.

In accordance with the provisions of the Companies Act. 2013 and in terms of the Memorandum & Articles of Association of
the Company, at the ensuing 29th Annual General Meeting, Shri S Sivaramakrishnan, Vice Chairman of the Company is
liable to retire by rotation and being eligible otter him self tor re-appointment. The Board recommends his re appointment

c) DECLARATION BY INDEPENDENT DIRECTORS

All Independent Directors have given declaration that they meet the entena of independence as laid down under section
149(6) of the Companies Act. 2013 and as per the SEBI (LODR) Regulations. 2015

d) MEETINGS

Tentative annual calendar of meetings for the year 2025-27 was circulated to the Directors. Dunng the year eight (8) Board
Meetings were convened and held The details of which are given in the Corporate Governance Report. The intervening
gap between the meetings was within the period prescribed under the Companies Act. 2013

e) BOARD EVALUATION

The Board has set out the criteria covering the evaluation of the Chairman. Executive Directors, Non-Executive Directors
and Independent Directors on the basis of which the evaluation is being carried out on an annual basis in lerms of
provisions of the Companies Act 2013 and the SEBI Listing Regulations

During the year under review the Board of Directors, have carried out the evaluation of its own performance, committees
and Directors of the Company. The Independent Directors in their separate meeting field on even date have also evaluated
the performance of the Chairman and Non-Independent Director(s) of the Company in accordance with the framework
approved by the Board

Details of performance evaluation of the Independent Directors as required under Schedule IV to the Companies Act. 2013
is provided in Corporate Governance Report. The Directors have expressed their satisfaction with the evaluation process
and its results.

f) TRAINING OF INDEPENDENT DIRECTORS

Independent Director of the Board attends an orientation program to familiarize the new inductees with Ihe operational
strategy and functions of our Company.

g) DIRECTORS & OFFICERS LIABILITY INSURANCE POLICY

During the year undor review tho Management had takon Directors & Officers Insurance policy with effect from August 5,
2025, fora period of one (1) year. Though the applicability under Regulation 25 (10) of the SEBI (LODR) Regulations 2015,
if for the lop 1000 companies, as an abundant caution, the policy was taken for a period of one (1) year

h) NATIONAL FINANCIAL REPORTING AUTHORITY (NFRA)

National Financial Reporting Authonty (NFRA). vide its circular dated 7th January, 2026, a policy has to be adopted to by the
Company, to strengthen a two-way communication between Statutory Auditors and persons Those Charged with
Governance: (TCWG) and the same was implemented by the Company during the year.

I) REMUNERATION POLICY

The Board has. cm the recommendation of the Nomination & Remuneration Committee framed a policy for selection and
appointment of Directors. Senior Management and their remuneration. The Remuneration Policy is stated in the Corporate
Governance Report Remunerations paid to the Key Managerial Personnel and senior management personnel are as per
the remuneration policy of the Company.

J) DIRECTORS* RESPONSIBILITY STATEMENT

To the best of their 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

(I) in the preparation of the annua! accounts for the year ended 31st March. 2026, tho applicable accounting standards
had been followed along with proper explanation relating to material departures;

ii) the directors had selected such accounting policies and applied them consistently and made judgments and estimates
that are reasonable and prudent so as to givo a truo and fair view of tho state of affairs of tho company at the end of tho
financial year and of the profit and loss of the company for that period;

iii) the directors had taken proper and sufficient care for the maintenance of adequate accounting records in accordance
with the provisions of this Act for safeguarding tho assots of the company and for preventing and detecting fraud and
other irregularities

iv) the directors had prepared the annual accounts on a going concern basis; and

v) the directors, had laid down internal financial controls to be followed by the company and that such internal financial
controls are adequate and were operating effectively

vl) the directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such
systems were adequate and operating effectively.

17. AUDITORS

a) STATUTORY AUDITORS

M/s. ASA & Associates, LLP, Chartered Accountants. (FR No 009517N/ N500006). Chennai were appointed as the Statutory
Auditors of the Company at the 25th Annual General Meeting held on 27 12.2022 to hold office for a period of five years from the
conclusion of 25th AGM till the conclusion of 30th AGM of the Company

Company has obtained necessary certificate under Section 141 of the Companies Act, 2013 conveying their eligibility for being
the Statutory Auditors of the Company and have confirmed that they satisfy the independence and other criteria required under
the Companies Act, 2013. Statutory Auditors have also confirmed that they are not disqualified from continuing as auditors of the
Company.

STATUTORY AUDITORS REPORT AND MANAGEMENT'S RESPONSE TO AUDITORS OBSERVATIONS

a) We draw attention to Note No. 7 with respect to non-receipt of confirmation and consequential reconciliation of balances
from loans and advances, sundry creditors, and other liabilities. Pending receipt of confirmation of these balances and
consequential reconciliations/adjustments, if any. the resultant Impact on the Statement is not ascertainable.

b) We report that the Company has not provided us with sufficient and appropnate audit evidence relating to the identification
of micro and small enterpnses and the dues thereon. Further the Company does not provide for Interest on dues to the
micro and small enterprises as required under the Micro, Small and Medium Enterprises Development Act, 2006
Considering the non-identificatlon of the micro and small vendors, we are unable to comment on the completeness of the
same and its impact on the financial results.

c) Wc refer to Note No.8 to the consolidated financial results regarding non estimation and provision for the interest and
penalty with respect to earlier years statutory dues paid in the preceding year under the provisions of the respective
statutes Accordingly, we are unable to comment on the possible impact thereof on the profit for the year and on the carrying
value of liabilities as at the year end.

Management replies

a) Management believes that no material adjustments would be required in books of account upon receipt of these
confirmations and that there will not be any material impact on loss for the year and also on state of affairs as at 31st March
2026

b) Company is in the process of identifying the MSME Vendor

c) Delayed payment charges (including penalties amount unascertamable). will be accounted for as and when settled / paid.

FRAUD REPORTED BY AUDITOR

No fraud has boon reported by the Auditor under section 143( 12) of the Companies Act. 2013 during the financial year.

b) INTERNAL AUDITOR

M/s V Sudarsanan & Co. Chartered Accountants, Chennai completed internal audit upto Q2 of F Y 2025-26 and Management
appointed M/s. R Subramaman and Company LLP. Registration No AAG 3873. Chartered Accountants. Chennai, as Internal
Auditors in place of M/s V Sudarsanan & Co. Chartered Accountants. Chennai, of the Company, from Q3 of FY 2025-26

c) COSTAUDITOR

The Company is required to maintain cost records for certain products as specified by the Central Government under sub¬
section (1) of Section 148 of the Act read with rules made thereunder. Accordingly, the Company has maintained the relevant
cost records in compliance with the provisions of the Act

The Board of Directors had appointed MrG Sundaresan. Cost Accountant. Chennai Membership No 11733 as the Cost Auditor
of the Company to audit the cost accounting records of the Company for the financial year 2025-26. The Board, based on the
recommendation of Audit Committee, as required under Section 148 of the Companies Act. 2013 read with the Companies (Cost
Records and Audit) Rules. 2014. A resolution seeking members' ratification for the remuneration payable to the Cost Auditor
forms part of the AGM Notice.

The cost audit report for Financial Year 2024-25 does not contain any qualifications. reservations or adverse remarks.

d) SECRETARIAL-AUDIT

Members may be aware that at its 28th AGM. pursuant to the provisions of Section 204 of the Companies Act 2013 and The
Companies (Appointment and Remuneration of Managerial Personnel) Rules. 2014. the Company has appointed
Mr N Balachandran, Practicing Company Secretary, Chennai to undertake the Secretarial Audit of the Company for a period of
five (5) years starting from the financial year 2025-26. The report of the Secretarial Audit Report is annexed herewith as
Annexure B"

MANAGEMENT’S RESPONSE TO SECRETARIAL AUDITOR S OBSERVATIONS

The Secretarial Auditor's Report for the Financial year2025-26 does not contain any qualification or adverse marx

18. CONSERVATION OF ENERGY AND TECHNOLOGY ABSORPTION

A statement containing the particulars relating to conservation of energy, research and development and technology absorption
as required under Section 134 (3)(m) of the Companies Act. 2013 and Rule 8 (3)(A). (3)(B) and 3 (A)(C) of The Companies
(Accounts) Rules, 2014 is annexed to this report as*Annexure C"

19. PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS UNDER SECTION 186 OF COMPANIES ACT, 2013

Details of Loan, Guarantees and Investments covered under the provisions of Section 186 of the Companies Act. 2013 are given
in the notes to Financial statements

20. PARTICULARS OF EMPLOYEES

The information required pursuant to Section 107 of the Companies Act 2013 read with Rule 5 of The Companies (Appointment
and Remuneration of Managerial Personnel) Rules 2014 in respect of the employees of Ihe company, is annexed to this report
as 'Annexure E"

21. DEPOSITS

Your Company has not accepted any deposits from the public during Ihe year under review

22. COMMITTEES

The Company has constituted certain committees of directors as per the mandatory requirements of the Companies Act. 2013
and SEBI (LODR) Regulations, 2015 The details of such committees are provided in the Corporate Governance Report, which
forms part of the Annual Report.

23. VIGIL MECHANISM / WHISTLE BLOWER POLICY

The Company has a vigil mechanism / Whistle Blower Policy to deal with instance of fraud and mismanagement if any. The
details of the vigil mechanism Policy is explained in the Corporate Governance Report and also posted on the website of the
Company.

24. PARTICULARS OF CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES REFERRED TO IN SECTION 188(1)
OF THE COMPANIES ACT, 2013:

All related party transactions that were entered into during the financial year were on an arm's length basis and were In the
ordinary course of business. There are no materially significant related party transactions made by the Company with
Promoters. Directors, Key Managerial Personnel or other designated persons which may have a potential conflict with the
interest of the Company at large. The Company has developed a Related Party Transactions Manual, Standard Operating
Procedures for purpose of identification and monitoring of such Iransactions. The same can be view in the Company’s website
None of the Directors has any pecuniary relationships or Iransactions vis-&-vis the Company. Particulars of Contracts or
arrangement with related parties referred to in Section 188(1) of the Companies Act. 2013. in the prescribed Form AOC-2, is
appended as Annexure “D" to the Board's Report.

25. ENHANCING SHAREHOLDER VALUE

Your Company believes that its Members are among its most important stakeholders. Accordingly, your company's operations
are committed to the pursuit of achieving high levels of operating performance and cost competitiveness, consolidating and
building for growth, enhancing the productive asset and resource base and nurturing overall corporate reputation. Your

company is also committed to creating value for its other stakeholders by ensuring its corporate actions positively impact the
socio-economic and environmental dimensions and contribute to sustainable growth and development

26. TRANSFER TO RESERVES

There are no amounts that are transferred to Reserves during the year.

27. CHANGE IN NATURE OF BUSINESS

There are no changes in the nature of business during the year under review.

28. SHARE CAPITAL

There is no change in the Shore Capital of the Company during the Financial Year 2025-26

29. ANNUAL RETURN

The Annual Return in Form MGT 7 as required under the provisions of Section 92(3) of the Companies Act. 2013 and rule 12 of
the Companies (Management and Administration) Rules. 2014 will be hosted on the Company's website once the form is
uploaded in MCA portal for the financial year 2025-26

The Annual Return in Form MGT 7 for the F Y2024-25 is available on the Company's website
https://ccclindia.com/annual-retum/

30. COMPLIANCE OF SECRETARIAL STANDARD

The Company has complied with the Secretarial Standards issued by The Institute of Company Secretaries of India wherever
applicable and approved by the Central Government as required under Section 118{10)of the Companies Act, 2013.

31. GREEN INITIATIVES

From FY 2014-15. we started a sustainability initiative with the aim of going green and minimizing our impact on the environment.
This year, we are publishing only the statutory disclosures in the print version of the Annual Report. Additional information is
available on ourwebsite. www.ccciindia.com.

Electronic copies of the Annual Report 2025-26 and Notice of the 29th Annual Genera! Meeting are being sent to all the members
whose email addresses are registered with the Company/Deposltory Participant(s).

32. DETAILS OF APPLICATION MADE OR ANY PROCEEDING PENDING UNDER THE INSOLVENCY AND BANKRUPTCY
CODE. 2016. AS REQUIRED UNDER CLAUSE (XI) OF RULE 8(5) OF THE COMPANIES (ACCOUNTS) RULES. 2014

Them was no such application made or any proceeding pending under the Insolvency and Bankruptcy Code, 2016 (31 of 2016)
in respect ot the Company dunng the financial year ended 31st March. 2026

33. DISCLOSURE REQUIRED UNDER CLAUSE (XII) OF RULE 8(5) OF THE COMPANIES (ACCOUNTS) RULES. 2014:

The Company has not entered into any one-time settlement with its lenders during the financial year ended 31st March 2026
Therefore, the clause (xn) of Rule 8(5) of the Companies (Accounts) Rules. 2014, is not applicable to the Company

34. DISCLOSURE UNDER MATERNITY BENEFITACT:

The Company has complied with the provisions of the Maternity Benefit Act. 1961

35. ISSUE OF SHARES UNDER EMPLOYEES STOCK OPTION SCHEME:

The Company does not have any Employee Stock Options Scheme

36. STATEMENT REGARDING OPINION OF THE BOARD WITH REGARD TO INTEGRITY. EXPERTISE AND EXPERIENCE
(INCLUDINGTHE PROFICIENCY OF THE INDEPENDENT DIRECTORS APPOINTED DURING THE YEAR)

No IndependentDirectorswere appointed dunng the period under review.

37. ACKNOWLEDGEMENT

The Board of Directors of the Company wishes to express theirdeep sense of appreciation and offer their sincere thanks to all the
Shareholders of the Company for their unstinted support to the Company.

The Board also wishes to express their sincere thanks to all the esteemed Customers for their support to the Company's
business.

The Board would also like to place on record their deep sense of gratitude to the various Central and State Government
Departments. Banks. Organizations and Agencies for the continued help and co-operation extended by them.

In the end, tho Board would like to place on record their deep sense of appreciation to all the executives, officers, employees,
staff members, and workers at the various sites

By Order of the Board

For Consolidated Construction Consortium Limited

Place Chennai r. Sarabeswar

Date : April 28, 2026 Chairman & Whole-lime Director

DIN:00435318