DIRECTORS' REPORT

Dividend

The Board of Directors has not recommended any
dividend for the financial year 2025-26.

Investor Education and Protection Fund (IEPF)

The Company has transferred the unpaid or
unclaimed dividends declared for financial year
2017-18 to the Investor Education and Protection
Fund (“IEPF”) established by the Central
Government. Details of dividends so far transferred
to the IEPF Authority are available on the website
of IEPF Authority and the same can be accessed
through the link: www.iepf.gov.in.

The details of unpaid and unclaimed dividends lying
with the Company as on March 31,2026 are uploaded
on the website of the Company and can be accessed
through the link:https://www.aurumproptech.in/
investor/shareholder-information.

Pursuant to the requirements of the Investor
Education and Protection Fund Authority
(Accounting, Audit, Transfer and Refund) Rules,
2016, as amended, the Company has, during the
year under review and up to the date of this Report,
transferred to the Investor Education and Protection
Fund (IEPF) Authority all shares in respect of which
dividends had remained unpaid or unclaimed for a
period of seven consecutive years or more.

The details of shares transferred to the IEPF
Authority are available on the Company's website and
can be accessed at:https://www.aurumproptech.in/
investor/shareholder-information.

Change in Share Capital

The authorized share capital of the Company is
' 10,000 lakhs. The paid-up share capital increased
from ' 2,756 lakhs to ' 3,821 lakhs pursuant to
exercise of employee stock options (' 10 lakhs),
preferential allotment of shares (' 212 lakhs) and
call money on Rights issue received (' 843 lakhs).

3. Details of material changes from the end of the
financial year till the date of the Report

a. During the year under review, the Board
approved a variation in the objects of
utilization of the proceeds raised through the

Rights Issue undertaken pursuant to the Letter
of Offer dated April 08, 2022.

The variation, inter alia, provided for:

(i) the inclusion of the following entities as
eligible recipients of investments through
equity, loan, line of credit, convertible
notes, or such other instruments as may
be approved by the Board: NestAway
PropTech MENA LLC, UAE; Monk Tech
Ventures Private Limited; Liv Real
Solutions Private Limited; and PropTiger
Marketing Services Private Limited; and

(ii) the repayment of loans and interest
thereon separately availed by the
Company and utilized for the identified
investments. Any unutilized amount
earmarked for the identified investments
may be utilized for the aforesaid entities
in such manner as may be determined by
the Board.

The aforesaid variation in the objects of the
Rights Issue proceeds was approved by the
shareholders of the Company by way of a
Special Resolution passed at the Extraordinary
General Meeting held on August 21, 2025.

b. The Rights Issue Committee of the Company
at its meeting held on February 26, 2025, has
approved the Second and Final Call of ' 30/-
per share on the partly paid-up equity shares
issued on Rights basis and the call period
commenced from April 01, 2025 to April 30,
2025, pursuant to which a total of ' 13,115.04
lakhs has been received (representing around
96% of the aggregate amount due on the
Second and Final Call and pending first call) on
4,15,70,175 equity shares, which are now fully
paid up.

Subsequently, the Company received
additional call money during the reminder
and extended payment windows, aggregating
to ' 353.52 lakhs (including interest of ' 4.70
lakhs) in respect of 10,31,661 partly paid-up
equity shares, which have also become fully
paid-up.

4. Material events during the year under review

a. The Company completed the acquisition
of 100% equity share capital of PropTiger
Marketing Services India Private Limited
(“PropTiger”) from REA India Pte. Limited,
Singapore, through an all-stock strategic
equity swap transaction for an aggregate
consideration of ' 8,645.00 lakhs. Pursuant
to requisite shareholder and regulatory
approvals, the Company allotted 42,42,537
equity shares of face value ' 5 each at an issue
price of ' 203.77 per share. Consequent to the
acquisition, PropTiger became a wholly owned
subsidiary, strengthening the Company's
integrated PropTech ecosystem.

b. The Company disinvested 0.60% of its equity
stake held in Integrow Asset Management
Private Limited (“Integrow”). Further,
considering the prospective restructuring
of Integrow's equity, the Company has, with
effect from July 01, 2025, kept in abeyance its
right to exercise majority control on the Board
of Integrow until March 31, 2027, which may be
withdrawn at any time during the said period.

c. The Company approved the acquisition of up
to 8.2% equity stake in K2V2 Technologies
Private Limited (“K2V2”), a subsidiary of the
Company, for an aggregate consideration not
exceeding ' 633.00 lakhs through a Share
Purchase Agreement entered into with K2V2
Technologies Private Limited, Ketan Sabnis,
Vinayak Katkar and Aurum PropTech Limited.
Upon completion of the transaction, the
Company's shareholding in K2V2 increased
to 90.14%, thereby further strengthening its
majority control and reducing minority interest
in the subsidiary.

d. Aurum Softwares and Solutions Private Limited
(“Transferor Company”) and Liv Real Solutions
Private Limited (“Transferee Company”), both
wholly owned subsidiaries of Aurum PropTech
Limited, approved the Scheme of Merger
(“Scheme”) at their respective Board Meetings
held on March 02, 2026, for amalgamation
under Section 233 of the Companies Act, 2013
and other applicable laws. The Scheme was

subsequently approved by the shareholders
of both companies on March 13, 2026. The
Scheme has been approved with an appointed
date of April 01, 2025, and the Company has
received the confirmation order from the
Regional Director, Western Region Directorate
II in Form No. CAA-12 on May 15, 2026 in
respect of the merger/amalgamation.

e. The Company completed the sale of Buildings
Q5 and Q6 at Millennium Business Park, Navi
Mumbai, on May 21,2026 for total consideration
of ' 11,200.00 lakhs. The proceeds are utilized
towards full prepayment of the Lease Rental
Discounting facility availed from a bank,
resulting in the Company becoming debt-free.
The residual proceeds are being primarily
deployed towards development of advanced
AI capabilities to support the Company's
long-term strategy of building an AI-enabled
PropTech platform.

5. Management Discussion and Analysis Report

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

6. Business operations of the Company and its major
subsidiaries

The Company's and its subsidiaries (Group)
operations predominantly relate to providing
software solutions in the real estate sector. The
organizational structure of the Group is based on
the Strategic Business Units (SBU) concept. Major
developments and business performance of the
SBUs are given below:

Rental

Rental SBU delivered resilient performance with
another year of strong revenue growth and improved
profitability. The business has its geographical
footprint across 15 cities in India. Increasing the
number of units under operations and filling up the
units remains a priority as business continues to
deepen its presence.

The business recorded a Revenue of ' 20,071 lakhs
for the FY 2025- 26 with a growth of 28% over last
year. It continues to improve its profitability.

Distribution

The Distribution segment grew marginally year-on-
year in terms of revenue, inspite of the exiting from
BeyondWalls operations.

The business recorded a Revenue of ' 17,255 lakhs
for the FY 2025- 26 with a growth of 118% over last
year. It continues to improve its profitability.

Capital

The capital segment recorded a Revenue of ' 784
lakhs for the year FY 2025- 26. With an increase
in revenue, the segment reduced its losses
considerably during the FY 2025-26.

7. Credit rating

During the year under review, the Company has not
obtained any credit ratings.

8. Consolidated Financial Statement

In accordance with the provisions of the Companies
Act, 2013 (“the Act”) and the Listing Regulations
read with Ind AS 110-Consolidated Financial
Statements, Ind AS 28-Investments in Associates
and Joint Ventures and Ind AS 31-Interests in
Joint Ventures, the consolidated audited financial
statement forms part of this Annual Report.

9. Subsidiary, Joint Venture and Associate
companies

The details of the Company's subsidiaries, joint
ventures, and associate companies are provided in
Annexure I to this Report.

During the year under review, companies listed
in Annexure I to this Report have become and/
or ceased to be the subsidiary, joint venture or
associate of the Company.

A statement providing details of performance and
salient features of the financial statements of
subsidiary, associate, joint venture companies, as per
Section 129(3) of the Act, is provided as Annexure II.

The audited financial statements including the
consolidated financial statements of the Company
and all other documents required to be attached
thereto are available on the Company's website and
can be accessed at https://www.aurumproptech.in/.

The financial statements of the subsidiaries are
available on the Company's website and can be
accessed at https://www.aurumproptech.in/.

During the year under review, Helloworld
Technologies India Private Limited, Aurum Analytica
Private Limited, Nestaway Technologies Private
Limited and K2V2 Technologies Private Limited
were material subsidiaries of the Company as per
the Listing Regulations. The policy for determining
material subsidiaries as approved by the Board can
be accessed on the website of the Company at link
https://aurumproptech.in/investor/policies/.

10. Secretarial Standards

The Company has followed the applicable
Secretarial Standards with respect to Meetings
of the Board of Directors (SS-1) and General
Meetings (SS-2) issued by the Institute of Company
Secretaries of India.

11. Directors’ Responsibility Statement
Your Directors state that:

a) i n the preparation of the annual accounts for
the year ended March 31, 2026, the applicable
accounting standards read with requirements
set out under Schedule III to the Act have been
followed and there are no material departures
from the same;

b) the Directors have selected such accounting
policies and applied them consistently and
made judgements 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 March 31, 2026, and of the loss of the
Company for the 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 the 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;

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; and

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.

12. Corporate Governance

The Company is committed to maintain the
highest standards of governance and has also
implemented several of the best governance
practices. The Corporate Governance Report as per
the Listing Regulations forms part of this Annual
Report. Certificate from the Secretarial Auditors
of the Company confirming compliance with the
conditions of Corporate Governance is attached
to the Corporate Governance Report and forms an
integral part of this Annual Report.

13. Business Responsibility and Sustainability Report

Business Responsibility and Sustainability Report
(BRSR) is not applicable to the Company, in
accordance with Regulation 34 of SEBI (Listing
Obligations and Disclosure Requirements)
Regulations, 2015 (“SEBI Listing Regulations”), as
amended.

14. Contracts or arrangements with related parties
During the year under review:

a) all contracts/arrangements/ transactions
entered by the Company with related parties
were in the ordinary course of business and on
an arm's length basis.

b) contracts/arrangements/ transactions which
were material, were entered into with related
parties in accordance with the policy of the
Company on materiality of Related Party

Transactions and on dealing with Related
Party Transactions.

Details of contracts/arrangements/ transactions
with related parties which are required to be
reported in Form No. AOC-2 in terms of Section
134(3) (h) read with Section 188 of the Act and Rule
8(2) of the Companies (Accounts) Rules, 2014 are
provided in Annexure III to this Report.

The Policy on Materiality of Related Party
Transactions and on dealing with Related Party
Transactions is available on the Company's website
and can be accessed at https://aurumproptech.in.

There were no materially significant related party
transactions which could have potential conflict
with the interests of the Company at large.

Members may refer to Note 21 of the Standalone
Financial Statement which sets out Related Parties
Disclosures pursuant to Ind AS.

15. Corporate Social Responsibility (CSR)

The Board of Directors of the Company has
constituted a CSR Committee, in compliance with the
provisions of Section 135 of the Companies Act, 2013.

At Aurum PropTech, sustainability and social
responsibility are integral to our purpose and
operations. Through Aurum Neev, our flagship
social impact program, IKIGAI, we combine financial
support with active community engagement
to drive meaningful change and empower
underserved communities, creating lasting social
and environmental impact.

During the financial year 2025-26, the Company
did not satisfy the criteria prescribed under Section
135(1) of the Act and, accordingly, the provisions
relating to Corporate Social Responsibility were
not applicable to the Company. Consequently, the
Company was not required to spend any amount
towards CSR activities for the financial year
2025-26.

The composition of the CSR Committee and a brief
outline of the CSR policy of the Company in the
format prescribed under the Companies (Corporate
Social Responsibility Policy) Rules, 2014 is set out
in Annexure IV of this report.

The composition of the CSR Committee and a
brief outline of the CSR policy of the Company is
available on the website of the Company at https://
aurumproptech.in/investor/policies/.

The highlights of the initiatives undertaken by
Aurum Neev, the Company's platform for driving
meaningful social impact, form part of this Annual
Report.

16. Risk Management

The Company has a voluntarily structured Group
Risk Management Framework, designed to identify,
assess and mitigate risks appropriately. The Risk
Management Committee constituted on January 19,
2026 has been entrusted with the responsibility to
assist the Board in:

a. overseeing the Company's enterprise wide risk
management framework;

b. ensuring that all material Strategic and
Commercial risks including Cybersecurity,
Safety and Operations, Compliance, Control
and Financial risks have been identified and
assessed; and

c. ensuring that all adequate risk mitigation
measures are in place to address these risks.

17. Internal Financial Controls

The key internal financial controls have been
documented, automated wherever possible and
embedded in the respective business processes.

Assurance to the Board on the effectiveness of
internal financial controls is obtained through
Three Lines of Defence which include:

a) Management reviews and self-assessment;

b) Continuous controls monitoring by functional
experts; and

c) Independent design and operational testing by
the Internal Audit function.

The Company believes that these systems provide
reasonable assurance that the Company's internal
financial controls are adequate and are operating
effectively as intended.

18. Directors and Key Managerial Personnel

i) I n accordance with the provisions of Section
152 of the Act and in terms of the Articles of
Association of the Company, Mr. Onkar Shetye
(DIN: 06372831) retires by rotation at the
forthcoming AGM, and being eligible, offers
himself for re-appointment.

ii) The Board of Directors of the Company
recommended the appointment of Mr. Ashish
Deora (DIN: 00409254) as a Non-Executive
Non-Independent Director of the Company and
the shareholders of the Company approved
the appointment through Postal Ballot on June
07, 2025. Mr. Ashish Deora assumed office as
Non-Executive Non-Independent Director on
April 30, 2025.

iii) Mr. Ashish Deora (DIN: 00409254), Non¬
Executive Non-Independent Director, was
designated as the Chairman of the Company
with effect from April 23, 2026.

iv) Based on the recommendation of the
Nomination and Remuneration Committee,
the Board of Directors approved the re¬
appointment of Mr. Ajit Joshi as an Independent
Director of the Company for a second term
of five consecutive years, commencing
from July 23, 2026, to July 22, 2031. The
Board also approved the appointment of Dr.
Ashim Desai and Ms. Lakshmi Naga Jyothi
Potluri as Additional Directors, designated
as Independent Directors, with effect from
April 23, 2026.

The Members of the Company, through
resolutions passed by way of postal ballot on
June 17, 2026, approved:

a. the re-appointment of Mr. Ajit Joshi as
an Independent Director of the Company
for a second term of five consecutive
years, commencing from July 23, 2026, to
July 22, 2031; and

b. the appointment of Dr. Ashim Desai and Ms.
Lakshmi Naga Jyothi Potluri as Independent
Directors of the Company for a term of five
consecutive years, commencing from April
23, 2026, to April 22, 2031.

v) Dr. Padma Deosthali, Independent Director
of the Company, ceased to be a Director of
the Company upon completion of her term on
July 22, 2026.

vi) Ms. Sonia Jain resigned from the position of
Company Secretary and Compliance Officer
(Key Managerial Personnel) of the Company
vide her resignation letter dated April 23, 2026.
The Board of Directors, at its meeting held on
April 23, 2026, took note of and accepted her
resignation. She was relieved from her duties
with effect from the close of business hours on
April 30, 2026.

vii) Ms. Pranali Desale was appointed as the
Company Secretary and Compliance Officer
(Key Managerial Personnel) of the Company
with effect from May 01, 2026.

viii) 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 Listing
Regulations; and

b. they have registered their names in the
Independent Directors' Databank.

The Independent Directors have complied with
the Code for Independent Directors prescribed
under Schedule IV of the Companies Act, 2013
and the Listing Regulations. The Board of
Directors of the Company are of the opinion
that the Independent Directors of the Company
possess requisite qualifications, experience
including proficiency and expertise and they
hold the highest standards of integrity.

The Company has devised, inter alia, the
following policies viz.:

a. Familiarization Programme for
Independent Directors

b. Nomination and Remuneration Policy

ix) The Policy for Familiarization Programme
for Independent Directors familiarizes its
Independent Directors with their roles, rights,
responsibilities in the Company, nature of

the industry in which the Company operates,
business model and related risks of the
Company, etc. There has been no change in the
policy during the year under review. The said
policy is available on the Company's website
and can be accessed at https://aurumproptech.
in/investor/policies/.

x) The Company's remuneration policy is directed
towards rewarding performance, based on
review of achievements. The remuneration
policy is in consonance with existing industry
practice. There has been no change in the
policy during the year under review. The said
policy is available on the Company's website
and can be accessed at https://aurumproptech.
in/investor/policies/.

xi) None of the Directors of the Company are
disqualified for being appointed as Directors
as specified in Section 164(2) of the Act and
Rule 14(1) of the Companies (Appointment and
Qualification of Directors) Rules, 2014.

19. Performance Evaluation

The Company has a policy for performance
evaluation of the Board, Committees and other
individual Directors (including Independent
Directors) which includes criteria for performance
evaluation of Non-Executive Directors and
Executive Directors.

Pursuant to the provisions of the Companies
Act, 2013 and the SEBI (Listing Obligations and
Disclosure Requirements) Regulations, 2015, the
annual performance evaluation of the Board, its
Committees and individual Directors was carried
out during the financial year 2025-26 through an
internal evaluation process.

The evaluation was based on various criteria,
including the composition and effectiveness
of the Board and its Committees, discharge of
responsibilities, governance standards, strategic
oversight and participation of Directors in Board
and Committee meetings.

A separate meeting of the Independent Directors
was held during the year to evaluate the
performance of the Non-Independent Directors and
the Board as a whole.

Based on the outcome of the evaluation, the Board
is satisfied that it possesses an appropriate mix of
expertise, experience and diversity and continues
to function effectively.

20. Employees’ Stock Option Scheme

The Company has formulated the Aurum PropTech
Employee Stock Option Plan 2021 (“ESOP 2021”)
with the objective of attracting, retaining and
motivating employees by providing them an
opportunity to participate in the growth and
performance of the Company.

During the financial year, the Company allotted
1,98,001 equity shares pursuant to the exercise of
stock options by eligible employees and Directors
of the Company and its subsidiaries under ESOP
2021.

The disclosure relating to ESOPs required to be
made under the provisions of the Companies
Act, 2013 and the Rules made thereunder and the
Securities and Exchange Board of India (Share
Based Employee Benefit and Sweat Equity)
Regulations, 2021 (SBEB Regulations) is provided on
the website of the Company http://aurumproptech.
in/investor.

Pursuant to Regulation 13 of the Securities
Exchange Board of India (Share Based Employee
Benefits and Sweat Equity) Regulations, 2021, a
certificate from Secretarial Auditor is available on
the Company's website and can be accessed at
http://aurumproptech.in/investor.

21. Auditors and Auditors’ Report
Statutory Auditors

M/s. Kirtane & Pandit LLP, Chartered Accountants
(Firm Registration No. 105215W/W100057),
were appointed as the Auditors of the Company
for a term of 5 (five) consecutive years, at the
Extraordinary General Meeting held on October 19,
2024. The Auditors have confirmed that they are
not disqualified from continuing as the Auditors
of the Company. The Auditors' Report does not
contain any qualification, reservation, adverse
remark or disclaimer. The Notes to the financial
statements referred to in the Auditors' Report are

self-explanatory and do not call for any further
comments.

Secretarial Auditor

M/s Ainesh Jethwa & Associates, Practicing
Company Secretary, was appointed as the
Secretarial Auditor of the Company, for a term of
5 (five) consecutive financial years, commencing
from the financial year 2025-26 to the financial
year 2029-30, at the 12^th AGM held on September
23, 2025. M/s Ainesh Jethwa & Associates has
confirmed that it is eligible and not disqualified
from continuing as the Secretarial Auditor of the
Company.

The Secretarial Audit Report for the financial
year ended March 31, 2026 of the Company and
its Material Subsidiaries is annexed and marked
as Annexure V and Annexure V-A, Annexure
V-B, Annexure V-C and Annexure V-D to this
Report. The Management shall be more vigilant
and ensure timely compliance with the applicable
provisions of the Companies Act 2013 and SEBI
(Listing Obligations and Disclosure Requirements)
Regulations, 2015. The rest of the report is self
explanatory.

Internal Auditor

The Board of Directors had re-appointed M/s.
Protune KSA Consultants Private Limited (CIN:
U74999MH2017PTC293746) as the Internal auditor
for conducting the internal audit of the Company
for financial year 2025-26.

The Board of Directors, on the recommendation of the
Audit Committee, has appointed M/s. Varma & Varma
(FRN: 004532S) to conduct the internal audit of the
Company for financial year 2026-27. The Internal
Auditor has confirmed their eligibility and consent to
act as the Internal Auditor of the Company.

Cost Audit

The provisions of Companies (Cost Records and
Audit) Rules, 2014 are not applicable to the Company.

22. Meetings of the Board

During the financial year, five meetings of the
Board of Directors were held. The details of these
meetings, including the attendance of each

Director, are provided in the Corporate Governance
Report, which forms part of this Annual Report.

The meetings were conducted in compliance with
the applicable provisions of the Companies Act,
2013 and SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015. The quorum was
there for all the meetings, and maximum interval
between any two consecutive meetings did not
exceed 120 days.

23. Committees of the Board

The Company has duly constituted the Committees
required under the Act read with applicable Rules
made there under and the SEBI Listing Regulations.

The Committees of the Board are given below:

i) Audit Committee

ii) Investors' Grievances and Stakeholders'
Relationship Committee

iii) Nomination and Remuneration Committee

iv) Corporate Social Responsibility Committee

v) Executive Investment Committee

vi) Rights Issue Committee

vii) Risk Management Committee

Details about composition, powers, role, meetings
held and attendance of members at meetings of
the relevant Committee are provided in the Report
on Corporate Governance which forms part of this
Annual Report.

24. Vigil Mechanism and Whistle-blower Policy

The Company has established a robust Vigil
Mechanism and Whistleblower Policy in accordance
with the provisions of the Act and the Listing
Regulations.

Employees and other stakeholders are required to
report actual or suspected violations of applicable
laws, regulations and the Code of Conduct. Such
genuine concerns can be raised by a Whistle-blower
through an e-mail or dedicated telephone hotline
or directly to the Ombudsperson or to Members of
the Compliance Committee within the Organization
through face-to-face meeting, e-mail, telephone, or
fax.

The Vigil Mechanism and Whistle-blower Policy
is available on the Company's website and can be
accessed at https://aurumproptech.in/investor/policies/.

25. Prevention of sexual harassment at workplace

The Company has zero tolerance for sexual
harassment at workplace and has adopted a
gender neutral Policy on the Prevention of Sexual
Harassment at its workplaces in line with the
provisions of the Sexual Harassment of Women at
Workplace (Prevention, Prohibition and Redressal)
Act, 2013 and the Rules made thereunder for
prevention and redressal of complaints of sexual
harassment at workplace.

All employees (permanent, contractual, temporary
and trainees) are covered under the said policy.
During the financial year under review, the
Company has not received any complaint of Sexual
Harassment of Women at Workplace. The Company
has constituted Internal Committee(s) (“ICs”) to
redress and resolve any complaints arising under
the Sexual Harassment of Women at Workplace
(Prevention, Prohibition and Redressal) Act, 2013.

For the financial year under review:

- Number of complaints received- NIL

- Number of complaints resolved- NA

- Number of cases pending for more than 90
days- NA

The Company remains committed to providing a
safe, respectful, and inclusive work environment for
all its employees.

26. The Code on Social Security, 2020 - Maternity
benefit

The Company is in compliance with the applicable
provisions relating to maternity benefits as
prescribed under the Maternity Benefit Act, 1961/
the Code on Social Security, 2020.

27. Particulars of loans, investments, guarantees and
securities

Particulars of loans given, investments made,
guarantees given and securities provided along
with the purpose for which the loan or guarantee or
security provided is proposed to be utilized by the
recipient are disclosed in the Standalone Financial
Statement.

28. Conservation of energy, technology absorption,
foreign exchange earnings and outgo

The particulars relating to conservation of energy,
technology absorption, foreign exchange earnings
and outgo, as required to be disclosed under the
Act, are provided in Annexure VI to this Report.

29. Annual Return

The Annual Return of the Company as on March 31,
2026 is available on the Company's website and can
be accessed at https://aurumproptech.in/investor/
financial-information/annual-reports/.

30. Particulars of employees and related disclosures

The remuneration paid to the Directors, Key
Managerial Personnel is in accordance with the
Nomination and Remuneration Policy formulated
in accordance with Section 178 of the Act and
Regulation 19 read with Schedule II of the SEBI
(Listing Obligations and Disclosure Requirements)
Regulations, 2015. Further details on the same are
given in the Corporate Governance Report which
forms part of this Annual Report.

The information required in terms of Section 197(12)
of the Act read with Rule 5 of the Companies
(Appointment and Remuneration of Managerial
Personnel) Rule, 2014 is given below:

I. Information as per Rule 5(1) of the Companies
(Appointment and Remuneration of Managerial
Personnel) Rules, 2014:

e) Average percentage increase made

in salaries of employees other than

Managerial Personnel in the financial

year was 11% vis-a-vis an increase of 9%
in the salaries of Managerial Personnel.

f) Affirmation that the remuneration is

as per the remuneration policy of the
Company:

We affirm that the remuneration is as per
the remuneration policy of the Company.

II. Information as per Rule 5(2) of the Companies
(Appointment and Remuneration of Managerial
Personnel) Rules, 2014:

The statement containing particulars of
employees in terms of remuneration drawn
is provided in a separate annexure forming
part of this report. However, having regard
to Section 136 of the Act, the Annual Report
excluding the aforesaid annexure, is sent to
all the members of the Company and others
entitled thereto. The said annexure is open for
inspection, and any member who wishes to
inspect shall send a request for the same on
the e-mail id of the Company i.e.investors@
aurumproptech.in.

31. General

Your directors state that no disclosure or reporting
is required in respect of the following matters as
there were no transactions on these matters during
the year under review:

• Details relating to deposits covered under
Chapter V of the Act.

• I ssue of equity shares with differential rights
as to dividend, voting or otherwise.

• Issue of sweat equity shares to the employees
or directors of the Company.

• Neither the Managing Director nor the
Whole-time Directors of the Company receive
any salary or commission from any of the
subsidiaries of the Company.

• No significant or material orders were passed
by the Regulators or Courts or Tribunals
which impact the going concern status and
Company's operation in future.

• No fraud has been reported by the Auditors to
the Audit Committee or the Board.

• No change in the nature of business of the
Company.

• No proceeding pending under the Insolvency
and Bankruptcy Code, 2016.

• No instance of one-time settlement with any
Bank or Financial Institution.

32. Acknowledgment

The Board places on record its deep sense of
appreciation for the services committed 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
Aurum PropTech Limited

Date: August 14, 2026 Onkar Shetye Vasant Gujarathi

Place: Navi Mumbai Executive Whole-time Director Non-Executive and Independent Director

DIN: 06372831 DIN: 06863505