The Directors take pleasure in presenting the 16^th (Sixteenth) Annual Report of the Company together with the Audited Financial
Statement and Auditor’s Report thereon for the Financial Year ended on 31^st March, 2026.

1. FINANCIAL SUMMARY & HIGHLIGHTS

The Company’s financial performance (standalone & consolidated) for the financial year ended 31^st March, 2026 is
summarised below:

2. FINANCIAL PERFORMANCE

During the financial year ended 31^st March, 2026, the Company continued to demonstrate resilient operational and financial
performance. On a standalone basis, the Company recorded Revenue from Operations of INR 1,01,510.09 Lakh as against
INR 1,04,567.64 Lakh in the previous year. Profit Before Tax stood at INR 22,886.15 Lakh as compared to INR 23,493.49 Lakh
in the previous year, while Profit After Tax for the year amounted to INR 17,087.78 Lakh as against INR 17,336.67 Lakh in FY
2024-25.

On a consolidated basis, Revenue from Operations increased to INR 1,14,559.96 Lakh from INR 1,06,605.60 Lakh in the
previous year, registering a growth of approximately 7.46%. Consolidated Profit Before Tax increased to INR 24,962.42
Lakh from INR 24,055.12 Lakh in the previous year, while Consolidated Profit After Tax rose to INR 18,838.47 Lakh from INR
17,714.79 Lakh, reflecting a growth of approximately 6.34%.

Despite the disruptions in global supply chains and logistics arising from the ongoing geopolitical tensions in the Middle East,
the Board is pleased with the Company’s sustained profitability and strong financial position, which reflects the continued
focus on operational excellence, efficient project execution, prudent financial management and the growing demand for
water and wastewater treatment infrastructure across the country.

3. THE STATE OF COMPANY AFFAIRS

The Company is in the business of designing, construction, operation and maintenance of Water and Wastewater Treatment
Plants (WWTPs) and Water Supply Scheme Projects (WSSPs) for government authorities/bodies. WWTPs include Sewage
Treatment Plants (STPs), Sewerage Schemes (SS) and Common Effluent Treatment Plants (CETPs) while WSSPs include
Water Treatment Plants (WTPs) along with pumping stations and laying of pipelines for supply of water.

During the period under review, the Company through its Wholly Owned Subsidiary, also forayed into the renewable
segment.

Details and status of acquisitions

During the period under review, the Company has

directly and indirectly acquired the following Companies:

(i) EIE Renewables Private Limited - The Company
had on 7^th May, 2025 acquired EIE Renewables
Private Limited (“ERPL”) to tap the opportunities
prevailing in the renewable energy sector and
aligns with the long-term vision of the Company
to expand into sustainable and future-oriented
business segments. With this acquisition, ERPL
became the Wholly Owned Subsidiary of the
Company.

(ii) Sunaxis Renewables Private Limited - The
Company, through its Wholly Owned Subsidiary

i.e. EIE Renewables Private Limited (“ERPL”), had
on 6^th June, 2025 acquired Sunaxis Renewables
Private Limited (“Sunaxis”) to tap the opportunities
prevailing in the Solar Power Projects and aligns
with the long-term vision of the Company to expand
into sustainable and future-oriented business
segments. With this acquisition, Sunaxis became
the Wholly Owned Subsidiary of ERPL and Step-
Down Wholly Owned Subsidiary of the Company.

(iii) Soltrix Energy Solution Private Limited - The
Company, through its Wholly Owned Subsidiary i.e.
EIE Renewables Private Limited (“ERPL”), had on
25^th June, 2025 acquired Soltrix Energy Solution
Private Limited (“Soltrix”) to independently execute
the project awarded to Soltrix i.e. implementing
the project involving design, finance, engineering,
procurement, construction, operation and
maintenance of solar power project with a project
capacity of 29 MW (AC). With this acquisition, Soltrix
became the Wholly Owned Subsidiary of ERPL
and Step-Down Wholly Owned Subsidiary of the
Company.

(iv) Vento Power Infra Private Limited - The Company,
through its Wholly Owned Subsidiary i.e. EIE
Renewables Private Limited (“ERPL”), had on 20^th
August, 2025 acquired Vento Power Infra Private
Limited (“Vento”) to tap the opportunities prevailing
in the renewable energy sector and aligns with
the long-term vision of the Company to expand
into sustainable and future-oriented business
segments. With this acquisition, Vento became the
Wholly Owned Subsidiary of ERPL and Step-Down
Wholly Owned Subsidiary of the Company.

Further, subsequent to the close of the financial
year and up to the date of this report, the Company
completed two additional acquisitions, the details
of which are as follows:

(i) PRA Bihas Bess Private Limited - The Company,
through its Wholly Owned Subsidiary i.e. EIE
Renewables Private Limited (“ERPL”), had
on 21^st April, 2026 acquired PRA Bihar Bess
Private Limited (“PBBPL”) to further strengthen
and scale the existing Battery Energy Storage
Systems (BESS) portfolio, while reinforcing
the position in the renewable energy sector
through enhanced project capacity and
expanded geographic presence. With this
acquisition, PBBPL became the Wholly
Owned Subsidiary of ERPL and Step-Down
Wholly Owned Subsidiary of the Company.

(ii) Suyog Urja Limited - The Company, through
its Wholly Owned Subsidiary i.e. EIE
Renewables Private Limited (“ERPL”), had on
28^th April, 2026 acquired Suyog Urja Limited
(“SUL”) to further strengthen and integrate
its existing renewable energy portfolio, with
its entry into the wind energy segment. This
strategic expansion is expected to enhance
the Company’s overall project capacity,
diversify its energy mix, and broaden its
geographic footprint, thereby reinforcing its
position in the renewable energy sector. With
this acquisition, SUL became the Subsidiary
of ERPL and Step-Down Subsidiary of the
Company.

4. CHANGE IN NATURE OF BUSINESS

There was no change in the nature of business of the
Company in the financial year under review.

5. TRANSFER TO RESERVES

During the year under review, the Company has not
transferred any amounts to the General reserve. The
entire amount of profits for the year forms part of the
‘Retained Earnings’. For complete details on movement
in Reserves and Surplu s durin g the financial year
ended 31^st March, 2026, please refer to the ‘Statement
of Changes in Equity’ included in the Standalone and
Consolidated financial statements of this Annual report.

6. DIVIDEND

The Board of Directors of the Company, after considering
various factors, business strategies and investment
requirements for Growth Capital and Hybrid Annuity
Model (HAM) decided to conserve funds to maximise
the Shareholders wealth on a long run and hence did
not recommend any dividend for the FY 2025-26.

Dividend Distribution Policy

Pursuant to Regulation 43A of the Securities and
Exchange Board of India (Listing Obligations and
Disclosure Requirements) Regulations, 2015 (‘SEBI Listing
Regulations’), the Board of Directors of the Company had
formulated a Dividend Distribution Policy and the same
is available on the Company’s website at https://117ffe8e-
a6b3-41af-8685-63fdaa078ffc.fllesusr.com/ugd/2514a1
ecb10feb6092435f99cc9d0c979b39c0.pdf

7. MATERIAL CHANGES AND COMMITMENTS
AFFECTING THE FINANCIAL POSITION OF THE
COMPANY

During the year under review, there were no material
changes and commitments affecting the financial
position of the Company which have occurred between
the end of the financial year to which these financial
statements relate and date of this report.

8. SHARE CAPITAL
Authorised Share Capital

As on 31^st March, 2026, the Authorised share Capital
of the Company is INR 1,85,00,00,000 (Rupees One
Hundred and Eighty-Five Crores only), divided into
18,50,00,000 (Eighteen Crore and Fifty Lakh) Equity
Shares having face value of INR 10/- each.

During the year there was no change in the Authorised
Share Capital of the Company.

The Company’s issued share capital structure is as
mentioned below:

Issued, Subscribed and Paid-Up Capital

As on 31^st March, 2026, the issued, subscribed and
paid-up capital of the Company is INR 1,75,53,00,000/-
(Rupees One Hundred Seventy-Five Crores and
Fifty-Three Lakhs Only) divided into INR 17,55,30,000
(Seventeen Crores Fifty-Five Lakhs and Thirty Thousand)
Equity Shares of INR 10/- (Rupees Ten) each.

No disclosure or reporting is required for the following,
as during the year under review the Company had not
issued:

(a) Any Shares with differential voting rights as to
dividend, voting or otherwise

(b) Any debentures, bonds, warrants or any non¬
convertible securities

(c) Sweat Equity Shares

EIEL EMPLOYEES STOCK OPTION PLAN, 2025 (“THE
PLAN”)

The shareholders, on 1^st January, 2026, had approved
the ‘EIEL EMPLOYEES STOCK OPTION PLAN, 2025’
(“THE PLAN”), in accordance with the provisions of
the Companies Act, 2013 (‘the Act’) and the Securities
and Exchange Board of India (Share Based Employee
Benefits and Sweat Equity) Regulations, 2021, as
amended from time to time (‘SBEB Regulations’).

The Plan is implemented for the benefit of eligible
employees of the Company, including its subsidiary
company(ies) and associate company(ies). Under the
Plan, the Company proposes to issue up to INR 17,73,031
(Seventeen Lakh Seventy-Three Thousand and Thirty-
One) equity shares of face value of INR 10 (Rupees Ten
only) each, which will not cumulatively exceed 1% of the
issued capital.

The details as required to be disclosed under the
SBEB Regulations are available on the Company’s
website and can be accessed at: https://117ffe8e-
a6b3-41af-8685-63fdaa078ffc.filesusr.com/
ugd/2514a1 97ea4966d1b24d9592ac69e9cb29a559.
pdf

9. CREDIT RATING

The Credit rating of the Company has improved and
CRISIL has reaffirmed long-term rating of ‘CRISIL A/
Stable’ (Upgraded from ‘CRISIL A-/Stable’) and short-term
rating of ‘CRISIL A1’ (Upgraded from ‘CRISIL A2 ’) on the
bank facilities of the Company. The outlook is ‘Stable’.
The details of the credit rating are also disclosed in the
Corporate Governance Report, which forms part of this
Annual Report.

10. QUALITY CERTIFICATIONS

During the year under review, the Company has obtained
CE Certification from UK Certification and Assessment Ltd.
for its Sewage Treatment Plants (STP), Water Treatment
Plants (WTP), Common Effluent Treatment Plants (CETP),
and related infrastructure systems. The Company
continues to maintain internationally recognised
standards and holds ISO 14001:2015 for Environmental

Management Systems, ISO 45001:2018 for Occupational
Health and Safety Management Systems, ISO 9001:2015
for Quality Management Systems, and ISO 50001:2018
for Energy Management Systems.

11. MANAGEMENT DISCUSSION AND ANALYSIS
REPORT

Management Discussion and Analysis Report for the
year under review, as stipulated under Regulation 34
of the Securities and Exchange Board of India (Listing
Obligations and Disclosure Requirements) Regulations,
2015 (“SEBI Listing Regulations”), is presented in a
separate section, which forms part of this Annual Report.

12. BUSINESS RESPONSIBILITY AND SUSTAINABILITY
REPORT (BRSR)

The Business Responsibility & Sustainability Report for
the year under review, as required pursuant to Regulation
34(2)(f) of the SEBI Listing Regulations, is presented
in a separate section and forms an integral part of the
Annual Report. The Report provides a detailed overview
of initiatives taken by the Company from environmental,
social and governance perspectives.

13. SUBSIDIARIES, ASSOCIATE AND JOINT VENTURE
COMPANIESDuring the period under review, the Company has:

(i) Seven (7) Subsidiaries:

a. EIEPL Bareilly Infra Engineers Private Limited
(Subsidiary and Joint Venture)

b. EIEL Mathura Infra Engineers Private Limited
(Subsidiary and Joint Venture)

c. Enviro Infra Engineers (Saharanpur) Private
Limited (Subsidiary and Joint Venture)

d. EIE Renewables Private Limited (Wholly
Owned Subsidiary), w.e.f. 7^th May, 2025

e. Sunaxis Renewables Private Limited (Step-
Down Wholly Owned Subsidiary), w.e.f. 6^th
June, 2025

f. Soltrix Energy Solution Private Limited (Step
Down Wholly Owned Subsidiary), w.e.f. 25^th
June, 2025

g. Vento Power Infra Private Limited (Step-Down
Wholly Owned Subsidiary), w.e.f. 20^th August,
2025

(ii) Except as above, the Company does not have any
Joint Venture Company. However there are Six (6)

Joint Control Operations namely (i) EIEPL-HNB JV,
(ii) HNB-EIEPL JV, (iii) EIEPL- LCIPPL-ABI JV, (iv) BIPL-

EIEPL JV, (v) EIEPL-ABI JV, (vi) EIEL AIEPL JV, which
are part of the Company’s Standalone Financial
Statements.

The Company does not have any Associate Company.

A statement providing details of performance and
salient features of the financial statements of Subsidiary
Companies / Joint Ventures, as per Section 129(3) of the
Act, is provided in Form AOC-1 under the consolidated
financial statements.

Financial Statements of the aforesaid Subsidiary
Companies are kept open for inspection by the
Members at the Registered Office of the Company on
all days except Saturday, Sunday and Public Holiday up
to the date of 16^th AGM i.e. Wednesday, 16^th September,
2026 between 11:00 a.m. to 5:00 p.m. as required
under Section 136 of the Act. Any Member desirous of
obtaining a copy of the said Financial Statements may
write to the Company Secretary at its Registered Office
or Corporate Office or mail at investors.relation@eiepl.in.

The Financial Statements of the Subsidiaries are
also uploaded on the website of the Company under
investors section at www.eiel.in.

The Company has formulated a Policy for
determining Material Subsidiaries. The said
Policy is available on the Company’s website
and can be accessed at https://117ffe8e-
a6b3-41af-8685-63fdaa078ffc.filesusr.com/
ugd/2514a1 342c255e45a04430bb99a2bd3d709a60.
pdf.

During the period under review, EIEL Mathura Infra
Engineers Private Limited is the Material Subsidiary of
the Company as per the SEBI Listing Regulations.

14. PUBLIC DEPOSITS

The Company has not accepted any deposits during
the year under review which falls under the purview of
Chapter V of the Companies Act, 2013 read with the
Companies (Acceptance of Deposits) Rules, 2014.

15. DIRECTORS AND KEY MANAGERIAL PERSONNELS
(KM PS)

The constitution of the Board of Directors of the
Company is in accordance with Section 149 of the Act
and Regulation 17 of the SEBI Listing Regulations. As on
31^st March, 2026, the Board of Directors of the Company
had a good and diverse mix of Executive and Non¬
Executive Directors, comprised as follows:

Changes in the Board during the year:

The following changes took place in the composition of
the Board during the financial year:

1. Mr. Sanjay Jain (DIN: 02575734) ceased to be the
Chairman & Whole Time Director of the Company upon
completion of his tenure, as his re-appointment was not
approved by the shareholders at the 15^th AGM held on
28^th August, 2025. However, pursuant to Regulation
17(1C)(b) of the SEBI (LODR) Regulations, Mr. Sanjay Jain
was subsequently appointed as Chairman & Whole Time
Director of the Company by the shareholders through
e-voting by way of Postal Ballot with the requisite
majority on 3^rd October, 2025.

2. Mrs. Ritu Jain (DIN: 09583136) was appointed as Whole
Time Director of the Company from the position of Non¬
Executive Non-Independent Director w.e.f. 29^th August,
2025 and her appointment was confirmed by the
shareholders of the Company through e-voting by way
of Postal Ballot with the requisite majority on 3^rd October,
2025.

3. Mrs. Shachi Jain (DIN: 09583066) was appointed as
Additional Director in the capacity of Whole Time
Director of the Company w.e.f. 29^th August, 2025 and
her appointment was confirmed by the shareholders of
the Company through e-voting by way of Postal Ballot
with the requisite majority on 3^rd October, 2025.

4. Dr. Mukul Jain (DIN: 07187651) was appointed as
Additional Director (Non-Executive and Independent
Director) w.e.f. 4^th October, 2025 and his appointment
as Independent Director for a period of five consecutive
years was confirmed by the shareholders of the
Company through e-voting by way of Postal Ballot with
the requisite majority on 1^st January, 2026.

The appointment of new Directors is recommended by
the Nomination and Remuneration Committee (‘’NRC’’)
on the basis of requisite skills, proficiency, experience

and competencies as identified and finalised by the
Board considering the industry and sector in which the
Company operates. The Board, on the recommendation
of the NRC, independently evaluates and if found
suitable, confirms an appointment to the Board. The
appointments are based on the merits of the candidate
and due regard is given to diversity including factors
like gender, age, cultural, educational & geographical
background, management expertise, ethnicity, etc.

Director Retiring by Rotation

Pursuant to Section 152 and other applicable provisions
of the Act, read with the Articles of Association of the
Company, Mr. Manish Jain (DIN: 02671522), Managing
Director of the Company is liable to retire by rotation at
the ensuing AGM and being eligible, offers himself for
re-appointment. The Board of Directors of the Company,
on the recommendations of NRC, recommends his re¬
appointment for consideration by the members of the
Company at the ensuing AGM. Accordingly, a resolution
is included in the Notice of the 16^th AGM of the Company
for seeking approval of members for his re-appointment
as a Director of the Company.

A brief profile, expertise of Director and other details as
required under the Act, Regulation 36 of the SEBI Listing
Regulations and Secretarial Standards - 2, related to the
Director proposed to be appointed is annexed to the
Notice convening the 16^th AGM.

Key Managerial Personnels (KMPs)

The Key Managerial Personnels (KMPs) of the Company
as per Section 203 of the Act as on 31^st March, 2026 are
as follows:

1. Mr. Sanjay Jain, Chairman & Whole Time Director
(DIN: 02575734)

2. Mr. Manish Jain, Managing Director (DIN: 02671522)

3. Mrs. Ritu Jain, Whole Time Director (DIN: 09583136)

4. Mrs. Shachi Jain, Whole Time Director (DIN:
09583066)

5. Mr. Sunil Chauhan, Chief Financial Officer (CFO)

6. Mr. Piyush Jain, Company Secretary & Compliance
Officer (ACS 57000)

During the year under review, the following changes

were made in the position of Whole-Time KMPs:

1. Mr. Sanjay Jain (DIN: 02575734) ceased to be
the Chairman & Whole Time Director of the
Company upon completion of his tenure, as
his re-appointment was not approved by the
shareholders at the 15^th AGM held on 28^th August,
2025. However, pursuant to Regulation 17(1C)(b) of
the SEBI (LODR) Regulations, Mr. Sanjay Jain was
subsequently appointed as Chairman & Whole
Time Director of the Company by the shareholders
through e-voting by way of Postal Ballot with the
requisite majority on 3^rd October, 2025.

2. Mrs. Ritu Jain (DIN: 09583136) was appointed
as Whole Time Director of the Company from
the position of Non-Executive Non-Independent
Director w.e.f. 29^th August, 2025 and her
appointment was confirmed by the shareholders
of the Company through e-voting by way of Postal
Ballot with the requisite majority on 3^rd October,
2025.

3. Mrs. Shachi Jain (DIN: 09583066) was appointed
as Additional Director in the capacity of Whole
Time Director of the Company w.e.f. 29^th August,
2025 and her appointment was confirmed by the
shareholders of the Company through e-voting by
way of Postal Ballot with the requisite majority on
3^rd October, 2025.

Declaration by Independent Directors

The Company has received declarations from all the

Independent Directors of the Company confirming that:

(a) They meet the criteria of independence prescribed
under the Act and the SEBI Listing Regulations.

(b) They have registered their names in the
Independent Directors’ Databank.

(c) They are not aware of any circumstance or situation,
which exists or may be reasonably anticipated, that
could impair or impact their ability to discharge their
duties as Independent Directors of the Company.

(d) They have complied with the Code of Conduct for
Independent Directors prescribed in Schedule IV
of the Act.

I n the opinion of the Board, the Independent Directors
hold the highest standard of integrity and possess
the requisite qualifications, experience, expertise and
proficiency.

16. EVALUATION OF THE BOARD’S PERFORMANCE,
COMMITTEE AND INDIVIDUAL DIRECTORS

The Company has devised a framework for performance
evaluation of the Board, its committees and individual
directors. The Board carries out an evaluation of its
own performance and that of its Committees and the
individual Directors. The performance evaluation of
Non-Independent Directors, the Board as a whole and
the Chairperson is carried out by the Independent
Directors in their separate meeting. The evaluation
process consisted of structured questionnaires covering
various aspects of the functioning of the Board and its
Committees, such as composition, experience and
competencies, performance of specific duties and
obligations, governance issues etc.

The Board also carried out the evaluation of the
performance of Individual Directors based on criteria
such as contribution of the director at the meetings,
strategic perspective or inputs regarding the growth
and performance of the Company etc. The Board opines
that Independent Directors have got integrity, expertise
and relevant experience required in industry in which
Company operates. The evaluation of all the Directors
and the Board as a whole was found to be satisfactory.
The flow of information between the Company
management and the Board is timely, qualitative, and
adequate.

17. BOARD AND COMMITTEES OF THE BOARD

The number of meetings of the Board and various
Statutory Committees of the Board including composition
are set out in the Corporate Governance Report which
forms part of this report. The intervening gap between
the meetings was within the period prescribed under the
provisions of the Act and the SEBI Listing Regulations.

18. AUDITORS AND AUDITOR’S REPORT(I) Statutory Auditors and Auditor’s Report

I n compliance with the Section 139 of the Act and
Companies (Audit and Auditors) Rules, 2014, M/s S
S Kothari Mehta & Co. LLP, Chartered Accountants
(FRN: 000756N/N500441) were appointed as the
Statutory Auditors of the Company at the 14^th Annual
General Meeting (AGM) held on 28^th September,
2024 for a period of 5 years to hold the office till

Apart from the aforesaid matter, the Statutory
Auditors have not reported any other fraud under
Section 143(12) of the Act.

(II) Internal Auditors

The Board appointed M/s Jain Bansal & Associates,
as an Internal Auditors of the Company for FY
2026, who have conducted the internal audits
and shared their reports and findings with the
Audit Committee and follow-up actions thereon.
The Audit Committee reviews the adequacy and
effectiveness of the Company’s internal control
environment and monitors the implementation of
audit recommendations including those relating
to strengthening the Company’s risk management
policies and systems.

(III) Secretarial Auditors

M/s Jain Alok & Associates, Practising Company
Secretary, was appointed as the Secretarial
Auditor of the Company at the 15^th AGM held on
28^th August, 2025, for a term of 5 (five) consecutive
financial years, commencing from FY 2025-26 to
FY 2029-30. The Secretarial Audit Report for the
financial year ended 31^st March, 2026 is annexed
and marked as Annexure I to this Report.

21. PARTICULARS OF EMPLOYEES AND RELATED
DISCLOSURES

The statement of disclosure of remuneration under
Section 197 of the Act read with Rule 5(1), 5(2) and 5(3)
of the Companies (Appointment and Remuneration of
Managerial Personnel) Rules, 2014, is attached to this
report as ‘Annexure - II’.

Further, as per second proviso to Section 136(1) of the
Act read with Rule 5 of the Rules, the Board’s Report
and Financial Statements are being sent to the Members
of the Company including the statement of particulars
of employees as required under the said Rules. The
said statement is also available for inspection by the
Members at the Registered Office of the Company on
all days except Saturday, Sunday and Public Holiday up
to the date of 16^th AGM i.e. Wednesday, 16^th September,
2026 between 11:00 A.M. to 5:00 P.M. (1ST). Alternatively,
the members may send an email to the Company
Secretary and Compliance Officer of the Company at
investors.relation@eiepl.in in this regard.

22. CORPORATE GOVERNANCE REPORT

The Company emphasises on maintaining the highest
standards of corporate governance and believes in
adopting best practices and principles which articulate
through the Company’s code of business conduct,
Corporate Governance Guidelines, Charter of various
committees and disclosure policy. The Company
fully adheres to the standards set out by the SEBI
for corporate governance practices. The report on
Corporate Governance as stipulated under the SEBI
(Listing Obligation and Disclosure Requirement)
Regulation, 2015 forms part of this Annual Report and is
attached as ‘Annexure - III’.

The requisite certificate from the Auditors of the
Company confirming compliance with the conditions
of Corporate Governance is attached to the report on
Corporate Governance.

23. CORPORATE SOCIAL RESPONSIBILITY

Pursuant to Section 135 of the Act read with the rules
made thereunder, an Annual Report on CSR activities in
the prescribed proforma is annexed at ‘Annexure - IV’.
The Company was required to spend INR 310.10 Lakh,
being 2% of the average net profits of the preceding 3
years during the year under review which have been
fully utilised. The CFO has confirmed to the Board that
funds mandated were spent in line with the approval of
the CSR Committee and Board.

The Company has also formulated a Corporate
Social Responsibility (CSR) Policy which is available
on the website of the Company at https://117ffe8e-
a6b3-41af-8685-63fdaa078ffc.filesusr.com/
ugd/2514a1 6531da73940c4ce8a88159d7b8787b85.
pdf.

24. RISK MANAGEMENT POLICY

A Risk Management Policy to ensure sustainable
business growth with stability and to promote a pro-

active approach in reporting, evaluating, and resolving
risks associated with the Company’s business has been
adopted, which has been placed on the website of the
Company at: www.eiel.in. The Company’s management
systems, organisational structures, processes, standards,
code of conduct and behaviours together form the Risk
Management System that governs how the Company
conducts its business and manages associated risks. The
Company has adequate risk management infrastructure
in place capable of addressing those risks.

25. ANNUAL RETURN

Pursuant to Section 92(3) read with Section 134(3)(a) of
the Act, the Company’s annual return is available on its
website at: https://www.eiel.in/investor.

26. CONSERVATION OF ENERGY AND TECHNOLOGY
ABSORPTION

The information on conservation of energy, technology
absorption and foreign exchange earnings and outgo
as stipulated under Section 134 of the Act, read with
the Companies (Accounts) Rules, 2014, is enclosed as
‘Annexure - V’ to the Board’s Report.

27. PARTICULARS OF LOANS, GUARANTEE OR
INVESTMENTS UNDER SECTION 186

Provisions of Section 186 except sub-section (1) of the
Section are not applicable on the Company, being
the Company engaged in the business of providing
infrastructural activities.

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

During the year under review, no significant and the
material orders were passed by the Regulators/Courts
impacting the going concern status of the Company and
its future operations.

29. RELATED PARTY TRANSACTIONS

I n compliance with Sections 177 and 188 of the Act,
along with relevant Rules and Regulation 23 of SEBI
Listing Regulations, the Company had obtained prior
approval from the Audit Committee before engaging in
any related party transactions.

All contracts/arrangements/transactions entered by the
Company during the financial year with related parties
as defined in the Act and the SEBI Listing Regulations
were in the ordinary course of business and on an
arm’s length basis. Transactions with related parties
are disclosed in Note No. 45 of both the Standalone &
Consolidated Financial Statements in the Annual Report.

Further, during the period under review, the Company
has not entered into any material related party
transactions, referred to in Section 188(1) of the Act,
therefore, disclosure of related party transactions as
required in AOC-2 is not applicable to the Company for
FY 2025-26.

The Board has approved a policy for related
party transactions which has been uploaded on

the Company’s website at https://117ffe8e-a6b3-
41af-8685-63fdaa078ffc.filesusr.com/ugd/2 514a1
e4fb9c9ed2a34c4aa375b89a6e1179d0.pdf.

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

The Company has in place a policy on ‘Prevention of
Sexual Harassment’ in line with the requirements of
the Sexual Harassment of Women at the Workplace
(Prevention, Prohibition and Redressal) Act, 2013
and the Rules made thereunder for prevention
and redressal of complaints of sexual harassments
at workplace. The policy is also available on the
website of the Company at https://117ffe8e-a6b3-
41af-8685-63fdaa078ffc.filesusr.com/ugd/2 514a1
b50ff4674afb4da59697584ecc6ef817.pdf. All women
associate (permanent, temporary, contractual and
trainees) as well as any women visiting the Company’s
office premises or women service providers are covered
under this Policy. Internal Complaints Committee
(ICC) has been set up to redress complaints received
regarding sexual harassment.

During the year under review, no cases were filed
pursuant to the Sexual Harassment Woman at Workplace
(Prevention, Prohibition and Redressal) Act, 2013. The
Company has been conducting awareness campaign
in its offices to encourage its employees to be more
responsible and alert while discharging their duties.

31. DIRECTORS’ RESPONSIBILITY STATEMENT

I n accordance with the provisions of Section 134(3)(c) &
134(5) of the Companies Act, 2013, the Board of Directors
to the best of their knowledge and ability hereby confirm
that:

a) I n the preparation of the annual accounts, the
applicable accounting standards had been
followed along with proper explanation relating to
material departures;

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 as at 31^st March,
2026 and of the profit of the Company for that
period;

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

d) The Directors have prepared the annual accounts
on a going concern basis;

e) 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.

f) 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.

32. INVESTOR EDUCATION AND PROTECTION FUND

There were no amounts or shares which were required to
be transferred to the Investor Education and Protection
Fund by the Company during the year ended 31^st March,
2026.

33. SECRETARIAL STANDARDS

During the year under review, the Company has
complied with Secretarial Standards on Meetings of the
Board of Directors (“SS-1”) and on General Meetings
(“SS-2”) as amended and issued from time to time by
the Institute of Company Secretaries of India in terms of
Section 118(10) of the Companies Act, 2013.

34. PROCEEDING PENDING UNDER THE INSOLVENCY
AND BANKRUPTCY CODE, 2016

There are no proceedings initiated/pending against
the Company under the Insolvency and Bankruptcy
Code, 2016 which materially impact the business of the
Company.

35. DIFFERENCE IN THE VALUATION DONE AT THE TIME
OF ONE TIME SETTLEMENT AND THE VALUATION
DONE WHILE TAKING LOAN FROM THE BANKS OR
FINANCIAL INSTITUTIONS

There were no instances where the Company required
the valuation for one time settlement and while taking
the loan from the Banks or Financial institutions.

36. COMPLIANCE WITH MATERNITY BENEFIT ACT 1961

The Company is in compliance with the applicable
provisions relating to maternity benefits as prescribed
under the Maternity Benefit Act, 1961.

37. ACKNOWLEDGEMENT

The Board places on record its deep sense of
appreciation for the committed services by all the
employees of the Company. The Board would also like
to express its sincere appreciation for the assistance
and co-operation received from the financial institutions,
banks, government and regulatory authorities, stock
exchanges, customers, vendors and members during
the year under review.

For and on behalf of the Board of Directors of

Enviro Infra Engineers Limited
Sd/-

(Sanjay Jain)

Date: 28^th May, 2026 Chairman & Whole Time Director

Place: New Delhi DIN: 02575734