STATUTORY REPORTS | Board’s Report 135 Sr. No. Particulars Compliance status (Yes/No/NA) Observations /Remarks by PCS* 14. The listed entity to comply with the following requirements for disclosure of Employee Benefit Scheme Documents in terms of regulation 46(2)(za) of the LODR: a) The scheme document shall be uploaded on the website of the listed entity after obtaining shareholder approval as required under SEBI (SBEB) Regulations, 2021. b) The documents uploaded on the website shall mandatorily have minimum information to be disclosed to shareholders as per SEBI (SBEB) Regulations, 2021. c) The rationale for redacting information from the documents and the justification as to how such redacted information would affect competitive position or reveal commercial secrets of the listed entity shall be placed before the board of directors for consideration and approval. Yes *Observations/Remarks by PCS are mandatory if the Compliance status is provided as ‘No’ or ‘NA’ Assumptions & Limitation of scope and Review: 1. The compliance with applicable laws and the authenticity of documents and information provided is the sole responsibility of the management of the listed entity. 2. Our responsibility is limited to certifying compliance based on our examination of relevant documents and information. This engagement does not constitute an audit nor an expression of opinion. 3. We have not conducted any verification with respect to the correctness or appropriateness of the financial records or the Books of Accounts of the listed entity. 4. This Report is prepared solely for the purpose of compliance in terms of Regulation 24A(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. It should not be construed as an assurance on the future viability of the Company or the effectiveness of its management. 5. It is the responsibility of the Company’s management to maintain records and establish appropriate systems for ensuring compliance with applicable SEBI Regulations, circulars, and guidelines issued from time to time and to ensure the adequacy and operational effectiveness of such systems. 6. The audit was conducted in accordance with the Guidance Note on Annual Secretarial Compliance Report issued by the Institute of Company Secretaries of India (ICSI), involving such examinations and verifications as deemed necessary and adequate for the purpose. For Parikh & Associates Shalini Bhat Partner FCS No: 6484 CP No: 6994 UDIN: F006484H000252169 PR No.: 7327/2025 Place: Mumbai Date: May 01, 2026
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