Your Directors are pleased to present the 40^th Annual Report together with Audited Standalone and Consolidated
Financial Statements of the Company for the financial year ended March 31, 2025.

1. FINANCIAL HIGHLIGHTS

The Summary of the Company’s financial results for the financial year 2024-25 as compared to the previous
financial year 2023-24 is given below:

(Rs. in Lacs)

2. STATE OF AFFAIRS AND COMPANY’S PERFORMANCE

The Company has recorded total revenue of Rs. 2,776.08 Lacs during the year 2024-25 as against Rs. 1,406.69
Lacs in the previous year 2023-24, recording a quantum jump of over 97.35% in the total revenue. The net
profit after provision for tax is Rs. 166.39 Lacs during the year 2024-25 as against net profit after tax of Rs.
74.47 Lacs in the previous year 2023-24.

Your Directors are optimistic about Company’s business and hopeful of better performance with
increased revenue in the current financial year.

3. DIVIDEND

The Board of Directors of the Company after considering various factors, business strategies and investment
requirements for growth plan, decided to conserve funds to maximize the Shareholders wealth on the long
run and hence did not recommend any dividend for the Financial Year 2024-25.

Formulation and adoption of Dividend Distribution Policy in terms of Regulation 43A of the Securities and
Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, is not
applicable to the Company.

4. TRANSFER TO RESERVES

During the year under review, the Company has not transferred any amount to the reserves of the Company.

5. PRIVATE PLACEMENT

A) PREFERENTIAL ISSUE:

During Financial Year 2023-24, the Company has made preferential issue of

• 2,04,375 equity shares of face value of Rs. 10/- each on preferential basis for consideration in
cash at a price of Rs. 240/ per equity share, including a premium of 230/- per equity share
aggregating to Rs. 490/- Lacs and;

• 1,75,000 equity shares of face value of Rs. 10/- each on preferential basis for consideration other
than cash for swap of equity shares from the existing shareholders of Prismberry Technologies
Private Limited towards payment of the total consideration payable for the acquisition of 10,000
Equity Shares representing 100% shareholding of Prismberry Technologies Private Limited.

The utilization of funds raised through Preferential Issue have been mentioned hereunder:

The Company has submitted the statement(s) as required under Regulation 32 of the
Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations,
2015 to the exchanges where the shares of the Company are listed, namely, BSE Limited on timely basis.

B) PREFERENTIAL ISSUE:

During the financial year 2024-25, the Board of Directors and members of the Company in its meeting held
on November 20, 2024 and December 19, 2024 respectively has approved preferential issue, on private
placement basis, of 3,38,343 equity shares of face value Rs.10 each of the Company, at a price of Rs. 800
per Equity Share (including share premium of Rs.790 per Equity Share), aggregating to Rs.2707 Lacs.

Further the Board of Directors in its meeting held on January 17, 2025 had approved allotment of 1,87,500
equity shares of face value Rs.10 each of the Company, at a price of Rs.800 per Equity Share (including
share premium of Rs.790 per Equity Share), against receipt of application monies in the Company

designated bank account, aggregating to Rs. 1500 Lacs. The Company successfully completed the
preferential issue process and the equity shares of the Company were listed on BSE Limited with trading
approval granted effective from March 20, 2025.

The utilization of funds raised through Preferential Issue have been mentioned hereunder:

The Company has submitted the statement(s) as required under Regulation 32 of the Securities
and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 to
the exchange where the shares of the Company are listed, namely, BSE Limited on timely basis.

6. MATERIAL CHANGES AND COMMITMENTS AFFECTING THE FINANCIAL POSITION BETWEEN THE END OF
THE FINANCIAL YEAR AND THE DATE OF THE REPORT

There have been no material changes and commitments affecting the financial position of the Company
which have occurred between the end of the financial year and the date of this Report other than those
disclosed in this Report.

7. DEPOSITS

The Company has not accepted any deposits in terms of Section 2(31) read with Chapter V of the Companies
Act, 2013 and Rule 2(l)(c) of the Companies (Acceptance of Deposits) Rules, 2014 and as such there are no
such overdue deposits outstanding as on March 31, 2025.

8. LISTING AND CUSTODIAN FEES

The equity shares of the Company are listed at BSE Limited. The applicable annual listing fees were paid
before the due date. The annual custodian fees have also been paid to the depositories.

9. SHARE CAPITAL

The Authorized Share Capital of the Company as on March 31, 2025 was Rs.2,50,00,000/- divided into

25.00. 000 equity shares of Rs.10/- each. The paid-up equity share capital as on March 31, 2025 stood at Rs.

2.00,68.750-divided into 20,06,875 equity shares face value of Rs. 10 /-each

During the year under review, the Company has undertaken following transactions:

• The Board of Directors at their meeting held on November 20, 2024 and the members at their
extraordinary general meeting held on December 19, 2024, the Company has increased its authorized
share capital from Rs.2,00,00,000/- divided into 20,00,000 equity shares of Rs.10/- each to
Rs.2,50,00,000/- divided into 25,00,000 equity shares of Rs.10/- each.

• The Board of Directors in its meeting held on January 17, 2025 had approved allotment of 1,87,500 equity
shares of face value Rs.10 each of the Company, at a price of Rs.800 per Equity Share (including share
premium of Rs.790 per Equity Share), aggregating to Rs.1500 Lacs through preferential issue. The Paid-
up capital of the Company increased to Rs. 20,068,750/-.

10. DEBENTURES

The Company has not issued any non-convertible or fully or partially or optionally convertible debentures
during the year. There are no outstanding debentures as on the end of the financial year ended March 31,
2025.

11. EYANTRA VENTURES LIMITED EMPLOYEE STOCK OPTION SCHEME 2025

The Board of Directors of the Company, based on the recommendation of Nomination and Remuneration
Committee/Compensation Committee, in its meeting held on August 7, 2025 has approved EYANTRA
VENTURES LIMITED EMPLOYEE STOCK OPTION SCHEME 2025, in accordance with the provisions of the
Companies Act, 2013 and the Securities and Exchange Board of India (Share Based Employee Benefits and
Sweat Equity) Regulations, 2021, to promote the culture of employee ownership as well as to attract, retain,
motivate and incentivize them. Since the equity-based compensation is integral across sectors, aligning
employees' personal goals with corporate objectives through share-based schemes.

EYANTRA VENTURES LIMITED-EMPLOYEE STOCK OPTION SCHEME 2025 is recommended to the members of
the Company in the ensuing 40^th Annual General Meeting of the Company for their approval.

12. HOLDING COMPANY, SUBSIDIARIES, JOINT VENTURES AND ASSOCIATE COMPANIES

During the year under review, the Company does not have any holding, subsidiary, joint ventures or associate
companies except the following:

SUBSIDIARY COMPANIES

(a) Prismberry Technologies Private Limited

During the financial year 2023-24, Prismberry Technologies Private Limited has become Wholly
Owned Subsidiary of the Company with effect from August 23, 2023. Prismberry Technologies Private
Limited is a material subsidiary of the Company as on March 31, 2025.

(b) EYANTRA VENTURES FZE

During the financial year 2024-25, the Company has incorporated EYANTRA VENTURES FZE, a Wholly
Owned Subsidiary on July 8, 2024 as a Free Zone Company with Limited Liability, in accordance
with the Companies Rules and Regulations applicable in the Free Zones Authority in the Emirate of
Ajman.

The subsidiary did not commence any business or conducted any operations, transactions or
activities during the Financial Year 2024-25. EYANTRA VENTURES FZE is not a material subsidiary of
the Company.

(c) EYANTRA VENTURES INC

The Company has incorporated a wholly owned subsidiary, EYANTRA VENTURES INC on May 8, 2025
in the State of Delaware

There is no bank account had been opened by EYANTRA VENTURES INC as on the date, since its
incorporation and as of the date of this Report, EYANTRA VENTURES INC had not commenced any
business or conducted any operations, transactions or activities.

ASSOCIATE COMPANY:

During the financial year, the Company made an investment in Neuro and Spine Associates Private
Limited by way of subscribing 31,500 equity shares of face value of 10/- each constituting of 38.65% of
the total equity capital of Neuro and Spine Associates Private Limited and accordingly, it became an
associate Company. This investment will help the Company in achieving inorganic growth and gives
opportunity to enter new segment of business, which will benefit all the stakeholders associated with
the Company including shareholders at large.

AS on the date of this Report Company holds 54,000 equity shares of Rs. 10/- each constituting 51.92%
stake in Neuro and Spine Associates Private Limited. The Neuro and Spine Associates Private Limited
became the subsidiary of the Company w.e.f July 8, 2025.

As per the provisions of Section 129 of the Companies Act, 2013 read with the Companies (Accounts)
Rules 2014, a separate statement containing the salient features of the financial statements of Subsidiary
companies/Associate companies/Joint ventures is detailed in Form AOC-1 and is annexed as Annexure I
to this Report.

In accordance with the provisions of the Companies Act, 2013 and the rules framed thereunder, the
Balance Sheet, Statement of Profit and Loss, and other documents of the subsidiary companies are
available at Company's website: https://evantraventures.com/financial-statements-of-subsidiary-
companies/

13. CONSOLIDATED FINANCIAL STATEMENTS

Consolidated Financial Statements have been prepared by the Company in accordance with the Indian
Accounting Standards (Ind AS) 110 specified in the Companies (Indian Accounting Standards) Rules, 2015 and
as per the provisions of the Companies Act, 2013. The Company has placed separately, the audited accounts
of its subsidiaries on its website https://eyantraventures.com/financial-statements-of-subsidiary-
companies/ in compliance with the provisions of Section 136 of the Companies Act, 2013.

14. CHANGE OF REGISTERED OFFICE

The Board of Directors at their meeting held on November 11, 2024 have approved to shift the registered
office of the Company within local limits of the city of Hyderabad from 201, 1st Floor, SM Reddy Complex,
Image Garden Road Cyber Hills Colony, VIP Hills, Madhapur, Hyderabad, Telangana, India, 500081 to 301, 3rd
Floor, CSR Estate, Plot No. 8, Sector - 1, HUDA Techno Enclave, Madhapur Main Road, Hyderabad -500081,
Telangana, India with effect from December 1, 2024.

15. DIRECTORS AND KEY MANAGERIAL PERSONNEL

A) Board of Directors

The Company's board comprises eminent individuals with proven competencies, integrity, and strong
financial acumen. They bring strategic insight, leadership, and commitment, dedicating sufficient time to
board meetings. We recognize the importance of a diverse board in driving success, leveraging
differences in thought, perspective, knowledge, skill, and experience to maintain our competitive edge.

As on March 31, 2025, the Company’s Directorate consisting of four Directors out of which two Directors
are Independent Directors. Mrs. Vinita Raj Narayanam is the Chairperson of the Board. The composition
of the Directorate is in conformity with the relevant provisions of the Companies Act, 2013 and
Regulation 17 of the Securities and Exchange Board of India (Listing Obligations and Disclosures
Requirement) Regulations 2015.

Our Directors bring extensive expertise in corporate management, strategy, finance, information
technology, and other relevant fields, enabling them to contribute effectively to the Company's growth
and success.

B) Board Diversity

The Board diversity offers several advantages. Here are some of the key benefits of having diverse boards:

• Enhanced decision-making: Board diversity combines individuals with unique backgrounds,
experiences, and perspectives, fostering robust decision-making. By embracing diverse viewpoints,
boards can avoid group think, drive innovation, and make informed choices.

• Enhanced problem-solving: Diverse boards tackle complex problems more effectively by leveraging
varied backgrounds and experiences. Multiple perspectives lead to enhanced problem-solving, driving
better outcomes for the organization.

• Improved corporate governance: Diverse boards with varied skills, knowledge, and experiences
provide comprehensive oversight, addressing conflicts, promoting transparency, and ensuring
accountability - ultimately enhancing corporate governance practices.

• Better understanding of customers and markets: Diverse boards bring valuable insights into India's
varied cultures, languages, and consumer preferences, enabling companies to tailor products, services,
and marketing strategies to effectively target diverse customer groups.

• Increased creativity and innovation: Diversity sparks creativity and innovation by bringing together
varied perspectives, fostering openness, collaboration, and inclusively. Different viewpoints challenge
norms, drive fresh ideas, and lead to innovative solutions.

• Mitigation of biases: Diverse boards can help mitigate unconscious biases and promote fairness and
equity. By ensuring representation from different genders, ethnicities, age groups, and backgrounds,
boards can counterbalance any inherent biases and ensure a more equitable and inclusive decision¬
making process.

In summary, board diversity offers numerous advantages, including improved decision-making,
enhanced corporate governance, increased creativity and innovation, better problem solving,
understanding of diverse markets, improved reputation, and the mitigation of biases. These benefits
contribute to the long-term success and sustainability of organizations in the Indian business landscape.

• Improved reputation and stakeholder trust: Diverse boards foster a positive reputation for inclusively
and social responsibility, enhancing brand image, attracting diverse talent, and building stakeholder
trust. Benefits include improved decision-making, governance, innovation, problem-solving, market
understanding, and reputation - driving long-term success and sustainability.

Board diversity offers numerous advantages, including improved decision-making, enhanced corporate
governance, increased creativity and innovation, better problem solving, understanding of diverse
markets, improved reputation, and the mitigation of biases. These benefits contribute to the long-term
success and sustainability of organizations in the Indian business landscape.

The Board of Directors has adopted the Policy on Diversity of Board of Directors which sets out the
approach to diversity of the Board of Directors. The Policy is available in the website of the Company
website https://evantraventures.com/governance-policies/

C) Appointment/Reappointment

Your Company made the following changes to the composition of Board of Directors as follows:

1. Appointments:

During the year under review there were no new appointments in the Board of Directors.

2. Re-appointment:

During the year under review, Mrs. Vinita Raj Narayanam (DIN: 09319780) was reappointed as
Chairperson and Managing Director w.e.f. March 4, 2025, pursuant to resolution passed at the meeting
of Board of Directors on January 17, 2025 and special resolution passed via postal ballot by remote
electronic voting on February 21, 2025.

3. Retirements and re-appointments at the Annual General Meeting (AGM):

a. AGM 2024:

At the AGM held on September 30, 2024, Mrs. Anjana Ramesh Thakker (DIN 09521916) who retired by
rotation and being eligible, offered herself for reappointment as a director liable to retire by rotation
was appointed as director of the Company.

b. AGM 2025:

Mrs. Vinita Raj Narayanam (DIN: 09319780) who retires by rotation and being eligible, offer herself for
reappointment as a director liable to retire by rotation is proposed to be reappointed as director of the
Company.

Pursuant to the provisions of Regulation 36 of the Securities and Exchange Board of India (Listing
Obligations and Disclosure Requirements) Regulations, 2015 and Secretarial Standards on General
Meetings issued by Institute of Company Secretaries of India, brief particulars of the director proposed
to be re-appointed are provided as an annexure to the notice convening the AGM.

D) Retirements and Resignations

During the year under review, none of the Directors retired or resigned from the Board.

E) Key Managerial Personnel

In accordance with the provisions of Sections 2(51) and 203 of the Companies Act, 2013 read with
Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 and Securities and
Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the
following are the Key Managerial Personnel of the Company as on March 31, 2025.

During the year under review, there is no change in the Key Managerial Personnel.

F) Details of Senior Management Personnel as at the end of the financial year:

Following are the Senior Management Personnel of the Company in accordance with the provisions of
the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements)
Regulations, 2015.

G) Independent Directors and their declaration of Independence

As on March 31, 2025, the Independent Directors of the Company included Mr. Peush Jain and Mr. Ravi
Kumar Kasetty. All the Independent Directors of the Company have furnished necessary declaration in
terms of Section 149(7) of the Companies Act, 2013 and Regulation 25(8) of Securities and Exchange
Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 affirming that they
meet the criteria of independence as stipulated under the Companies Act, 2013 and Securities and
Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

In the opinion of the Board, all the Independent Directors have the integrity, expertise and experience
including the proficiency required to effectively discharge their roles and responsibilities in directing and
guiding the affairs of the Company.

In terms of Regulation 25(8) of the Securities and Exchange Board of India (Listing Obligations and
Disclosure Requirements) Regulations, 2015, the Independent Directors have confirmed that they are
not aware of any circumstance or situation, which exist or may be reasonably anticipated, that could
impair or impact their ability to discharge their duties.

H) Registration of Independent Directors in Independent Directors databank

All the Independent Directors of the Company have been registered and are members of Independent
Directors Databank maintained by the Indian Institute of Corporate Affairs.

I) Familiarization Program of Independent Directors

In compliance with Regulation 25(7) of the Securities and Exchange Board of India (Listing Obligations
and Disclosure Requirements) Regulations, 2015 and Schedule IV of the Companies Act, 2013, the
Company has a structured program for orientation and training of Directors so as to enable them to
understand the nature of the industry in which the Company operates, business model of the Company
and roles, rights, and responsibilities of Independent Directors.

The Program aims to provide insights into the Company to enable the Independent Directors to be in a
position to take well-informed timely decisions and contribute significantly to the Company. The
Independent Directors of the Company are given every opportunity to familiarize themselves with the
Company, its management, and its operations so as to understand the Company, its operations, business,
industry and environment in which it functions. Independent Directors are also issued an appointment
letter detailing their role, duties and responsibilities, remuneration and performance evaluation process.

J) Evaluation of Board's Performance

In terms of section 134 (3) of the Companies Act, 2013 read with Securities and Exchange Board of India
(Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company had laid down the
criteria for reviewing the performance of the Board, its Committees and individual Directors. The
evaluation process of Directors inter alia considers attendance of the Directors at Board and Committee
meetings, acquaintance with business, communicating inter se board members, effective participation,
domain knowledge, compliance with code of conduct, vision and strategy etc.

In compliance with the provisions of the Act and Regulation 17(10) of the Securities and Exchange Board
of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, to improve the
effectiveness of the Board and its Committees, as well as that of each individual Director, a formal Board
review is undertaken on an annual basis.

The Nomination and Remuneration Committee at their meeting held on January 17, 2025 had carried
out the evaluation of the Board, its Committees, and Individual Directors on an annual basis and the
committee has submitted their review/ recommendation to the Board of Directors.

The Board of Directors at their meeting held on January 17, 2025 have carried out an annual evaluation
of the performance of Independent Directors.

The Company believes that the effectiveness of the board is reinforced by its structures and the processes
and procedures it follows. It has in place robust practices and processes that contribute to the effective
and efficient performance of the board. The processes facilitate and reinforce the roles, responsibilities
and authorities of the board in the governance, management and control of the Company. Board systems
and procedures broadly comprise convening the meetings, contents of the agenda, conducting the
meetings, decision making at the meetings, adequacy of minutes and working of board committees.
Decisions relating to the policy and operations of the Company are arrived at meetings of the board held
periodically. Meetings of the board enable discussions on matters placed before them and facilitate
decision making based on collective judgment of the board. The Company follows the best practices in
convening and conducting meetings of the board and its committees.

The evaluation process broadly covers the following parameters:

i) Board - ♦ Board structure and composition, ♦ Board meetings, information flow and agenda, ♦
Board culture, relationships and dynamics, ♦ strategy, business performance, ♦ succession planning,

♦ risk management, ♦ continuous improvement, etc.

ii) Board Committees - ♦ Overall Committees of the Board, ♦ composition and diversity, ♦ leadership
of the Chair, ♦ meetings frequency and duration, ♦ succession planning of the Committee members,

♦ interaction with management, quality of discussions, ♦ stay abreast of novel scientific and
technological developments and innovations, ♦ quality of agenda and supporting documents, etc.

iii) Individual Directors - ♦ Attendance in meetings, ♦ experience and expertise, ♦ participation and
contribution in Board deliberation, ♦ preparedness in subjects, ♦ understanding of governance,
regulatory, financial and fiduciary requirements, ♦ stay up to date and brings insight on the industry,

♦ up to date on corporate governance trends and development, ♦ focused on improving
shareholders value, ♦ understanding of organization's strategy and risk environment, sufficiently
challenges management to set and stretch goals, ♦ maintain high standards of ethics, integrity,
confidentiality and adherence to the Code of Conduct, ♦ strong desire to make the Board an even
better version of itself, etc.

The Board of Directors were satisfied with the evaluation process and outcome, Directors engagement,
experience, diversity and expertise. The Board Committees were also found to be effective in terms of
its composition, functioning and contribution. The evaluation process acknowledged that the Board and
Board committees have spent sufficient time on future business strategies and other longterm and
short term growth plans, operational matters including review of business and functional updates,
financial results and other regulatory approvals, governance matters and internal controls.

K) Statement Regarding Opinion of the Board with regard to Integrity, Expertise and Experience (Including
the Proficiency) of the Independent Directors appointed during the Year

Considering the requirement of skill sets on the Board, eminent people having an independent standing
in their respective field/profession and who can effectively contribute to the Company's business and
policy decisions are considered by the Nomination and Remuneration Committee/Compensation
Committee for appointment as Independent Director on the Board. The said Committee, inter alia,
considers qualification positive attributes, area of expertise and number of Directorships and

Memberships held in various committees of other Companies by such persons in accordance with the
Company's Policy for determining qualifications, positive attributes and independence of a director. The
Committee evaluates the balance of skills, knowledge and experience on the Board and on the basis of
such evaluation, prepare a description of the role and capabilities required of an independent director.

The person recommended to the Board for appointment as an independent director shall have the
capabilities identified in such description. The Board considers the Committee's recommendation and
takes appropriate decision. In the opinion of the Board, the Independent Directors possess the attributes
of integrity, expertise and experience as required to be disclosed under Rule 8(5)(iii)(a) of the Companies
(Accounts) Rules, 2014 (as amended).

L) Committees of the Board of Directors

As on March 31, 2025, the Board has the following Committees:

i) Audit Committee

ii) Nomination and Remuneration Committee/ Compensation Committee

iii) Stakeholders Relationship Committee

All the recommendations made by the Board committees, including the Audit Committee, were accepted
by the Board.

A detailed note on the Board and its committees is provided under the Corporate Governance Report
section in this Annual Report. The composition of the committees and compliances, as per the applicable
provisions of the Companies Act, 2013 and Rules made thereunder, are as follows:

# C - Chairman and M - Member

M) Meetings of the Board and Committees

The Board of Directors meets at regular intervals to discuss and decide on the Company's policies and
strategy apart from other Board matters. The Company has conducted Ten (10) Board meetings during
the financial year under review. The intervening gap between any two meetings was within the period
prescribed by the Companies Act, 2013 and Securities and Exchange Board of India (Listing Obligations
and Disclosure Requirements) Regulations, 2015. The composition of the Board of Directors,
Committees, attendance of the Directors in the Board and Committees are given in the Section on
Corporate Governance.

N) Independent Directors⁷ Meeting

Terms of Schedule IV of the Companies Act, 2013 and Regulation 25 of the Securities and Exchange Board
of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 mandate that the
Independent Directors of the Company shall hold at least one meeting in a year, without the attendance
of Non-Independent Directors and members of the management.

To exercise free and fair judgment in all matters related to the functioning of the Company as well as the
Board, it is important for the Independent Directors to have meetings without the presence of the
executive management.

During the year under review, Independent Directors met one time without the presence of non-independen
Directors and other members of the Management. The Company is ready to facilitate more such sessions
as and when required by the Independent Directors. During this meeting, the Independent Directors
reviewed the performance of the Company, the Chairman, Board and the quality of information given to
the Board were also discussed.

O) Training of Independent Directors

The Independent Directors are familiarized with Roles, Rights, Responsibilities & Duties of Independent
Directors, Nature of the Industry it operates in, business model of the Company and the Operations -
Presentation & Interaction with Senior Management.

P) Terms and Conditions of Appointment of Independent Directors

All the Independent Directors of the Company have been appointed as per the provisions of the
Companies Act, 2013 and the Securities and Exchange Board of India (Listing Obligations and Disclosure
Requirements) Regulations, 2015, and formal letter of appointment are issued to the Independent
Directors. As required by Regulation 46 of the Securities and Exchange Board of India (Listing Obligations
and Disclosure Requirements) Regulations, 2015, the terms and conditions of their appointment have
been disclosed on the website of the Company at https://eyantraventures.com/terms-and-conditions-
of-appointment-of-independent-directors/

Q) Directors and Officers Insurance (D and O insurance)

The provisions for obtaining D & O liability insurance policy is applicable to top 1000 listed entities, as
per Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements)
Regulations, 2015. The Company is not obtained the said policy since it is not falling under the top 1000
listed entities as on March 31, 2024 and December 31, 2025.

R) Declaration from Directors

The Company has received necessary declaration from all Directors stating that they are not debarred or
disqualified from being appointed or continuing as Directors of Companies as per the Securities and
Exchange Board of India, Reserve Bank of India, Ministry of Corporate Affairs or any such other Statutory
Authority.

S) Certificate from Company Secretary in practice

Pursuant to Regulation 34(3) and Schedule V Para C clause (10) (i) of the Securities and Exchange Board
of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, Company has obtained a

certificate from Mr. Vivek Surana, Practicing Company Secretary representing M/s. Vivek Surana &
Associates, Hyderabad (Firm Registration Number S2014TL278800). and forms part of the Annual Report.

T) Directors' Responsibility Statement

Pursuant to Section 134 (3) (c) and Section 134(5) of the Companies Act, 2013, the Directors hereby
report that:

a) in the preparation of the annual accounts, the applicable accounting standards have been followed
along with proper explanation relating to material departures, if any;

b) appropriate accounting policies have been selected and applied consistently. Judgement and
estimates which are reasonable and prudent have been made so as to give a true and fair view of the
state of affairs of the Company as at the end of the financial year and of the profit of the Company
for the year;

c) proper and sufficient care has been taken 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 annual accounts have been prepared on an on-going concern basis;

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

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

U) Succession Planning for the Board and Senior Management

The Company strives to maintain an appropriate balance of skills and experience in the Board and within
the Company, in an endeavor to introduce new perspectives while maintaining experience and
continuity. Additionally, promoting Senior Management within the organization motivates and fuels the
ambitions of the talent force to earn future leadership roles. The Board of Directors has adopted the
Policy on Succession Planning for the Board and Senior Management.

16. AUDITORS

A) Statutory Auditors

M/s. P R S V & Co. LLP., Chartered Accountants, Hyderabad, were appointed as Statutory Auditor of the
Company by the members of the Company for the period of 5 years from the conclusion of 37^th Annual
General Meeting till the conclusion of 42^nd Annual General Meeting. The Auditors have confirmed that
they have subjected themselves to the peer review process of Institute of Chartered Accountants of India
and hold valid certificate issued by the Peer Review Board of the Institute of Chartered Accountants of
India.

Comments on Auditors Report

M/s. P R S V & Co. LLP., Chartered Accountants, Hyderabad, have issued the Auditors' Report for Financial
Year 2024-25. The Auditor's Report being self-explanatory do not call for any further comments and does
not contain any qualification, reservation or adverse remark. The Auditors' Report is enclosed with the
standalone and consolidated financial statements in this Annual Report.

B) Cost Auditor

During the year under review, requirement for maintenance of cost records and appointment of cost
auditor as specified under Section 148 of the Companies Act, 2013, is not applicable on the Company.

C) Secretarial Auditor

Pursuant to the provisions of Section 204 of the Companies Act, 2013 read with Rule 9 of the Companies
(Appointment and Remuneration of Managerial Personnel) Rules, 2014 the Board of Directors have
appointed Mr. Vivek Surana, Practicing Company Secretary representing M/s. Vivek Surana & Associates,
Hyderabad (Firm Registration Number S2014TL278800) (Peer Review Certificate No.: 1809/2022) as a
Secretarial Auditor of the Company for the financial year 2024-25 at their meeting held on January 25,
2024.

The Secretarial Audit Report dated August 7, 2024, issued by the Secretarial Auditor is annexed in
Annexure-ll and forms an integral part of the Board's Report. There has been no qualification, reservation
or adverse remark in their Report.

Further, in compliance with Regulation 24A of the Securities and Exchange Board of India (Listing
Obligations and Disclosure Requirements) Regulations, 2015, the Annual Secretarial Compliance Report
issued by the Secretarial Auditor, has been submitted to the stock exchange within the statutory
timelines.

Further, Mr. Chander Prakash Karwa, Practicing Company Secretary, representing m/sKCP & Associates (Peer
Review Cer. No.: 5092/2023) have undertaken a Secretarial Audit of the Company's material subsidiaries
viz. Prismberry Technologies Private Limited for the financial year 2024-25.

The Audit report confirms that the material subsidiaries have complied with the provisions of the
Companies Act, 2013, Rules, Regulations and Guidelines and that there were no deviations or non-
compliance. As required under Regulation 24A of the SEBI Listing Regulations, the reports of the
Secretarial Audit are given as Annexure III to this report.

Further, pursuant to the provisions of Regulation 24A (1) & other applicable provisions of the Securities
and Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations 2015, the
provisions of Section 204 of the Companies Act, 2013 read with the Companies (Appointment and
Remuneration of Managerial Personnel) Rules, 2014, based on the consent received from Mr. Vivek
Surana, Practicing Company Secretary representing M/s. Vivek Surana & Associates, Hyderabad (Firm
Registration Number S2014TL278800) (Peer Review Certificate No.: 1809/2022) and on the
recommendation of the Audit Committee, the Board of Directors has approved the appointment of
Secretarial Auditor for a term of 5 (Five) consecutive years, from the financial year 2025-26 till the
financial year 2029-30 subject to the approval of the members at the ensuing Annual General Meeting
of the Company. A detailed proposal for appointment of Secretarial auditor forms part of the Notice
convening this AGM.

D) Internal Auditor

M/s. S K S M & Associates, Chartered Accountants, were appointed as an Internal Auditor of the Company
for the Financial Year 2024-25 in the Board meeting held on January 25, 2024 to reports to the Audit
Committee about the adequacy and effectiveness of the internal control system of the Company. The
recommendations of the internal auditor on improvements required in the procedures and control
systems are also presented to the Audit Committee.

Internal Audit and Control System:

Internal audit and control systems play a crucial role in ensuring the efficient and effective operation of
organizations across various sectors. Internal audit refers to the independent and objective examination
of an organization's activities, processes, and controls to assess their adequacy, reliability, and
compliance with relevant laws, regulations, and internal policies. The primary objective of internal audit
is to provide assurance to management and stakeholders that risks are identified, managed, and
mitigated appropriately.

Internal audit encompasses a wide range of activities, including evaluating the effectiveness of internal
controls, identifying areas of improvement, assessing operational efficiency, detecting fraud and
irregularities, and ensuring compliance with legal and regulatory requirements. By conducting regular
audits, internal auditors help organizations identify potential weaknesses in their systems and processes,
allowing management to take proactive measures to address them.

Control systems, on the other hand, refer to the policies, procedures, and practices put in place by
management to safeguard assets, ensure accurate financial reporting, and promote operational
efficiency. These control systems aim to mitigate risks and provide reasonable assurance that the
organization's objectives are achieved.

The internal audit function is responsible for evaluating the design and effectiveness of these control
systems. Internal auditors assess whether the controls are properly designed to mitigate risks and
whether they are operating effectively in practice. They conduct tests and reviews to identify control
gaps, weaknesses, or deviations from established policies and procedures. Based on their findings, they
provide recommendations to management for enhancing controls and improving processes, thus helping
the organization operate in a more efficient and risk-aware manner.

Effective internal audit and control systems contribute to better governance, risk management, and
internal controls within an organization. They provide management and stakeholders with confidence
that risks are managed appropriately, financial information is reliable, and operations are conducted with
integrity. By continuously monitoring and evaluating controls, internal audit helps organizations stay
ahead of emerging risks, adapt to changing business environments, and enhance overall performance
and accountability.

The Company has an Audit Committee consisting of Two Independent Directors and one Non-Executive
Director. The Audit Committee of the Board of Directors and Statutory Auditors are periodically apprised
of the internal audit findings and corrective actions taken. The Audit Committee of the Board of Directors
reviews the adequacy and effectiveness of internal control system and suggests improvements if any for
strengthening them.

17. DETAILS IN RESPECT OF FRAUDS REPORTED BY AUDITORS UNDER SUB-SECTION (12) OF SECTION 143
OTHER THAN THOSE WHICH ARE REPORTABLE TO THE CENTRAL GOVERNMENT

The Statutory Auditors of the Company have not reported any fraud as specified under the second proviso
of section 143(12) of the Companies Act, 2013 (including any statutory modification(s) or re-enactment(s) for
the time being in force.

18. CEO & CFO CERTIFICATION

Mrs. Vinita Raj Narayanam, Chairperson and Managing Director and Mr. Koteswara Rao Meduri, Chief
Financial Officer of the Company have given annual certification on financial reporting and internal controls
to the Board in terms of Regulation 17(8) of the Securities and Exchange Board of India (Listing Obligations
and Disclosure Requirements) Regulations, 2015 and the same forms part of this Annual Report. Mrs. Vinita
Raj Narayanam, Chairperson and Managing Director and Mr. Koteswara Rao Meduri, Chief Financial Officer
of the Company also give quarterly certification on financial results while placing the financial results before
the Board in terms of Regulation 33(2)(a) of the Securities and Exchange Board of India (Listing Obligations
and Disclosure Requirements) Regulations, 2015.

19. POLICY ON DIRECTORS' APPOINTMENT AND REMUNERATION

The policy of the Company on Directors' appointment and remuneration, including criteria for determining
qualifications, positive attributes, independence of a Director and other matters are adopted as per the
provisions of the Companies Act, 2013 and Securities and Exchange Board of India (Listing Obligations and
Disclosure Requirements) Regulations, 2015. The remuneration paid to the Directors is as per the terms laid
out in the Nomination and Remuneration Policy of the Company. The Nomination and Remuneration Policy
as adopted by the Board is available on the Company's website https://evantraventures.com/governance-
policies/

20. CODE FOR PREVENTION OF INSIDER TRADING

The Company adopted a Code of Conduct to Regulate, Monitor and Report Trading by Designated Persons
and their Immediate Relatives pursuant the Securities and Exchange Board of India (Prohibition of Insider
Trading) Regulations, 2015. This Code of Conduct also includes code of practices and procedures for fair
disclosure of unpublished price sensitive information and has been made available on the Company's website
at https://evantraventures.com/code-of-practices-and-procedures-for-fair-disclosure/

21. VIGIL MECHANISM/ WHISTLE BLOWER POLICY

The Board of Directors adopted the Vigil Mechanism/Whistle Blower Policy which is in compliance with
Section 177(9) of the Companies Act, 2013 and Regulation 22 of the Securities and Exchange Board of India
(Listing Obligations and Disclosure Requirements) Regulations, 2015. The Whistle Blower Policy aims to
conduct the affairs of the Company in a fair and transparent manner by adopting the highest standards of
professionalism, honesty, integrity and ethical behavior.

A mechanism has been established for employees and other stakeholders to report their concerns about
unethical behaviour, actual or suspected fraud or violation of the Code of Conduct and Ethics, and leak of
price-sensitive information under the Company's Code of Conduct formulated for regulating, monitoring, and
reporting by Insiders under Securities and Exchange Board of India (Prohibition of Insider Trading)
Regulations, 2015, as amended from time to time. It also provides for adequate safeguards against the
victimization of employees who avail the mechanism and allows direct access to the Chairman of the Audit
Committee. During the year under review, no complaints were reported under the Whistle Blower Policy.
The Whistle Blower Policy is available on the Company's website https://eyantraventures.com/governance-
policies/

22. MATERIAL SUBSIDIARY POLICY

The Company has formulated a Policy for determining Material Subsidiaries. The Policy is available on the
Company's website and can be accessed at Company's website https://evantraventures.com/fiovernance-
policies/

Further Prismberry Technologies Private Limited is material subsidiary of the Company as on March 31, 2025.

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

The Company has adopted zero tolerance for sexual harassment at the workplace and has formulated a policy
on prevention, prohibition, and redressal of sexual harassment at the workplace in line with the provisions
of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 and the
rules thereunder for prevention and redressal of complaints of sexual harassment at workplace.

The Company has constituted Internal Committee at registered office of the Company in accordance with the
provisions of the Sexual Harassment of Women at the Workplace (Prevention, Prohibition and Redressal) Act,
2013 and the Rules made thereunder. There were no cases filed pursuant to the Sexual Harassment of Women
at Workplace (Prevention, Prohibition & Redressal) Act’ 2013 during the year under review.

The Company regularly conducts awareness programmes for its employees.

The table below provides details of complaints received/ disposed Off during the financial year 2024-25:

No. of complaints at the beginning of financial year: Nil
No. of complaints filed during the financial year: Nil
No. of complaints disposed during the financial year: Nil
No. of complaints pending at the end of financial year: Nil

24. COMPLIANCES UNDER THE MATERNITY BENEFIT ACT, 1961

Our Company is fully compliant with the Maternity Benefit Act, 1961, ensuring that our employees receive
the benefits and support they are entitled to.

25. POLICIES

The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations,
2015 mandated the formulation of certain policies for all listed companies. Accordingly, the Company has
adopted various policies and the following policies are uploaded on the website of the Company. Some
internal policies are available on the intranet platform of the Company. The policies are reviewed periodically
by the Board/Committee and updated based on need and new compliance requirements.

26. RISK MANAGEMENT

Pursuant to Section 134(3)(n) of the Companies Act, 2013 and Regulation 17(9) of Securities and Exchange
Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has
formulated and adopted a Policy on Risk Management and Procedure. The Risk Management policy of the
Company outlines a framework for identification of internal and external risks specifically faced by the
Company, in particular including financial, operational, sectoral, information, cyber security risks, or any
other risk as may be determined by the Committee; measures for risk mitigation including systems and
processes for internal control of identified risks; and Business continuity plan. Risk is an integral part of the
Company's business, and sound risk management is critical to the success of the organization. The Company
has adequate internal financial control systems and procedures to combat the risk. The risk management
procedure is reviewed by the Audit Committee and Board of Directors on a regular basis at the time of review
of the quarterly financial results of the Company.

The Company has in place a Risk Management framework to identify, evaluate business risks and challenges
across the Company both at corporate level as also separately for each business division.

The Company has in place a mechanism to identify, assess, monitor and mitigate various risks to key business
objectives. Major risks identified by the businesses and functions are systematically addressed through
mitigating actions on a continuing basis. The Company's internal control encompasses various managements
systems, structures of organization, standard and code of conduct which all put together help in managing
the risks associated with the Company.

During the year under review, there are no risks which in the opinion of the Board that threaten the existence
of the Company. However, some of the risks which may pose challenges are set out in the Management
Discussion and Analysis Report which forms part of this Annual Report.

27. CORPORATE SOCIAL RESPONSIBILITY

The provisions of Section 135 the Companies Act, 2013 and the rules made thereunder, are not applicable to
the Company for the Financial year 2024-25.

28. ADEQUECY OF INTERNAL FINANCIAL CONTROLS AND COMPLIANCE WITH LAWS

The Company has adequate internal controls consistent with the nature of business and size of the
operations, to effectively provide for safety of its assets, reliability of financial transactions with adequate
checks and balances, adherence to applicable statues, accounting policies, approval procedures and to
ensure optimum use of available resources. These systems are reviewed and improved on a regular basis. It
has a comprehensive budgetary control system to monitor revenue and expenditure against approved
budget on an ongoing basis.

The Company has an internal auditor to assess the adequacy and effectiveness of the Internal Controls and
System across all key processes covering various locations. Audit Observations along with recommendations
and its implementations are reviewed by the Audit Committee and concerns, if any, are reported to the
Board.

29. PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS

The details pertaining to loans given, guarantees or securities provided or investments made by the Company
under Section 186 of the Companies Act, 2013 during the year under review is forming part of the notes to
the Financial Statements.

30. PARTICULARS OF CONTRACT OR ARRANGEMENTS MADE WITH RELATED PARTIES

The particulars of contracts or arrangements with related parties as per Section 188 of the Companies Act,
2013 and rules made thereof as amended from time to time and as per the Policy on Materiality of and
Dealing with Related Party Transactions of the Company during the financial year ended March 31, 2025 in
prescribed Form AOC-2 is annexed to this Board's Report as Annexure-IV. Further there are no materially
significant related party transactions during the year under review with Promoters, Directors, Key Managerial
Personnel's and their relatives, which may have potential conflict with interest of the Company at large. The
related party transactions were placed before the audit committee and also to the Board at their respective
meetings for approval. All related party transactions entered during the year were in the ordinary course of
business and at arm's length basis. Details of the related party transactions during the year are part of the
financial statements forming part of this Annual Report.

In line with the requirements of the Companies Act, 2013 and the Securities and Exchange Board of India
(Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has a Policy on Materiality
of and Dealing with Related Party Transactions, which is also available on the Company's website at
https://evantraventures.com/governance-policies/

31. CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO

The information pertaining to conservation of energy, technology absorption, Foreign Exchange Earnings and
Outgo as required under Section 134(3)(m) of the Companies Act, 2013 read with Rule 8(3) of the Companies
(Accounts) Rules, 2014 is annexed in Annexure-V.

26. RISK MANAGEMENT

Pursuant to Section 134(3)(n) of the Companies Act, 2013 and Regulation 17(9) of Securities and Exchange
Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has
formulated and adopted a Policy on Risk Management and Procedure. The Risk Management policy of the
Company outlines a framework for identification of internal and external risks specifically faced by the
Company, in particular including financial, operational, sectoral, information, cyber security risks, or any
other risk as may be determined by the Committee; measures for risk mitigation including systems and
processes for internal control of identified risks; and Business continuity plan. Risk is an integral part of the
Company's business, and sound risk management is critical to the success of the organization. The Company
has adequate internal financial control systems and procedures to combat the risk. The risk management
procedure is reviewed by the Audit Committee and Board of Directors on a regular basis at the time of review
of the quarterly financial results of the Company.

The Company has in place a Risk Management framework to identify, evaluate business risks and challenges
across the Company both at corporate level as also separately for each business division.

The Company has in place a mechanism to identify, assess, monitor and mitigate various risks to key business
objectives. Major risks identified by the businesses and functions are systematically addressed through
mitigating actions on a continuing basis. The Company's internal control encompasses various managements
systems, structures of organization, standard and code of conduct which all put together help in managing
the risks associated with the Company.

During the year under review, there are no risks which in the opinion of the Board that threaten the existence
of the Company. However, some of the risks which may pose challenges are set out in the Management
Discussion and Analysis Report which forms part of this Annual Report.

27. CORPORATE SOCIAL RESPONSIBILITY

The provisions of Section 135 the Companies Act, 2013 and the rules made thereunder, are not applicable to
the Company for the Financial year 2024-25.

28. ADEQUECY OF INTERNAL FINANCIAL CONTROLS AND COMPLIANCE WITH LAWS

The Company has adequate internal controls consistent with the nature of business and size of the
operations, to effectively provide for safety of its assets, reliability of financial transactions with adequate
checks and balances, adherence to applicable statues, accounting policies, approval procedures and to
ensure optimum use of available resources. These systems are reviewed and improved on a regular basis. It
has a comprehensive budgetary control system to monitor revenue and expenditure against approved
budget on an ongoing basis.

The Company has an internal auditor to assess the adequacy and effectiveness of the Internal Controls and
System across all key processes covering various locations. Audit Observations along with recommendations
and its implementations are reviewed by the Audit Committee and concerns, if any, are reported to the
Board.

29. PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS

The details pertaining to loans given, guarantees or securities provided or investments made by the Company
under Section 186 of the Companies Act, 2013 during the year under review is forming part of the notes to
the Financial Statements.

30. PARTICULARS OF CONTRACT OR ARRANGEMENTS MADE WITH RELATED PARTIES

The particulars of contracts or arrangements with related parties as per Section 188 of the Companies Act,
2013 and rules made thereof as amended from time to time and as per the Policy on Materiality of and
Dealing with Related Party Transactions of the Company during the financial year ended March 31, 2025 in
prescribed Form AOC-2 is annexed to this Board's Report as Annexure-IV. Further there are no materially
significant related party transactions during the year under review with Promoters, Directors, Key Managerial
Personnel's and their relatives, which may have potential conflict with interest of the Company at large. The
related party transactions were placed before the audit committee and also to the Board at their respective
meetings for approval. All related party transactions entered during the year were in the ordinary course of
business and at arm's length basis. Details of the related party transactions during the year are part of the
financial statements forming part of this Annual Report.

In line with the requirements of the Companies Act, 2013 and the Securities and Exchange Board of India
(Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has a Policy on Materiality
of and Dealing with Related Party Transactions, which is also available on the Company's website at
https://evantraventures.com/governance-policies/

31. CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO

The information pertaining to conservation of energy, technology absorption, Foreign Exchange Earnings and
Outgo as required under Section 134(3)(m) of the Companies Act, 2013 read with Rule 8(3) of the Companies
(Accounts) Rules, 2014 is annexed in Annexure-V.

32. ANNUAL RETURN

The Annual Return of the Company for the financial year 2024-25 as required under Section 92(3) and
134(3)(a) of the Companies Act, 2013 is available on the website of the Company and can be accessed on the
Company's website at the link https://eyantraventures.com/disclosures-under-regulation-46-of-the-
lodr/annual-reports/

33. MANAGEMENT DISCUSSION AND ANALYSIS REPORT

Management Discussion and Analysis Report for the year under review as stipulated under Securities and
Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 is presented in
a separate section forming part of this report.

34. CORPORATE GOVERNANCE

In Accordance with Regulation 15 of the Securities and Exchange Board of India (Listing Obligations and
Disclosure Requirements) Regulations, 2015 and based on the Audited Financial Statements for the financial
year 2023-24, the Paid-up Capital and Net worth of the Company didn't exceeded rupees 10 Crore and rupees
25 Crore, respectively.

During the year under review, on January 17, 2025, the Net Worth of the Company exceeded Rs. 25 Crore
and in accordance with the aforesaid regulation, the Company is required to ensure compliance with the
relevant provisions within the period of 6 months from the date of crossing the threshold.

However, as a proactive measure, the Company has voluntarily filed Corporate Governance Report as part of
the Integrated Filing (Governance) for the quarter ended March 31, 2025, underscoring its commitment to
maintaining the highest standards of Corporate Governance.

Accordingly, a separate report on Corporate Governance standards followed by the Company, as stipulated
under Schedule V(C) of the Securities and Exchange Board of India (Listing Obligations and Disclosure
Requirements) Regulations, 2015 is enclosed as a separate section forming part of this report. The certificate
from Mr. Vivek Surana, Practicing Company Secretary representing M/s. Vivek Surana & Associates,
Hyderabad (Firm Registration Number S2014TL278800) with regard to compliance of conditions of corporate
governance as stipulated under Schedule V Part E of the Securities and Exchange Board of India (Listing
Obligations and Disclosure Requirements) Regulations, 2015 and forms part of the Annual Report.

35. BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT

Business Responsibility and Sustainability Report in terms of the provisions of Regulation 34 of Securities and
Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 is not applicable
to the Company for the Financial year 2024-25.

36. INDIAN ACCOUNTING STANDARDS

The Company has adopted Indian Accounting Standards with effect from April 01, 2017 pursuant to Ministry
of Corporate Affairs' notification of the Companies (Indian Accounting Standards) Rules, 2015. The
standalone and consolidated financial statements of the Company, forming part of the Annual Report, have
been prepared and presented in accordance with all the material aspects of the Indian Accounting Standards
as notified under Section 133 of the Companies Act 2013 read with the Companies (Indian Accounting

Standards) Rules 2015 (by Ministry of Corporate Affairs and Regulation 33 of Securities and Exchange Board
of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended and relevant
amendment rules issued thereafter and guidelines issued by the Securities Exchange Board of India . There
was no revision of Financial Statements (Standalone & Consolidated) and Board Reports during the year
under review.

37. STATEMENT ON COMPLIANCE WITH SECRETARIAL STANDARDS

In terms of Section 118(10) of the Companies Act, 2013, the Company complies with Secretarial Standards 1
and 2, relating to the 'Meetings of the Board of Directors' and 'General Meetings', respectively as issued by
the Institute of Company Secretaries of India and approved by the Central Government.

38. PARTICULARS OF EMPLOYEES

The statement of particulars of appointment and remuneration of managerial personnel as required under
Section 197(12) of the Companies Act, 2013 read with Rule 5 of the Companies (Appointment and
Remuneration of Managerial Personnel) Rules, 2014 is annexed in Annexure-VI.

The statement containing particulars of employees pursuant to Section 197(12) of the Companies Act, 2013
read with Rule 5(2) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014
is open for inspection at the Registered Office of the Company during business hours on all working days of
the Company, up to the date of the ensuing Annual General Meeting.

Any member interested in obtaining such details may write to the Company Secretary of the Company at
cs@eyantraventures.com

39. TRANSFER OF UNCLAIMED DIVIDEND TO INVESTOR EDUCTION AND PROTECTION FUND

The provisions of Section 125(2) of the Companies Act, 2013 do not apply as there was no amount in the
unclaimed dividend account remaining unpaid under section 124(5) of the Companies Act, 2013.

40. CHANGE IN THE NATURE OF BUSINESS, IF ANY

There is no change in the nature of business of the Company during the year under review.

41. DETAILS OF APPLICATION MADE OR ANY PROCEEDING PENDING UNDER THE INSOLVENCY AND
BANKRUPTCY CODE, 2016 DURING THE YEAR

No applications have been made and no proceedings are pending against the Company under the Insolvency
and Bankruptcy Code, 2016.

42. DETAILS OF DIFFERENCE BETWEEN AMOUNT OF THE VALUATION DONE AT THE TIME OF ONE TIME
SETTLEMENT AND THE VALUATION DONE WHILE TAKING LOAN FROM THE BANKS OR FINANCIAL
INSTITUTIONS ALONG WITH THE REASONS THEREOF

The disclosure under this clause is not applicable as the Company has not undertaken any one-time
settlement with the banks or financial institutions.

43. SIGNIFICANT/MATERIAL ORDERS PASSED BY COURTS OR TRIBUNALS

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

44. CREDIT RATING

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

45. HUMAN RESOURCES AND INDUSTRIAL RELATIONS

The Company takes pride in the commitment, competence and dedication shown by its employees in all
areas of business. The company ensures that it provides a harmonious and cordial working environment to
all its employees. To ensure good human resources management, the Company focused on all aspects of the
employee lifecycle. This provides holistic experience for the employee as well. During their tenure at the
Company, employees are motivated through various skill- development programs, engagement and
volunteering programs.

The Company has put in continued efforts in building capabilities of Human Resources with adoption of
specific and targeted interventions. The Company has a structured induction process at all locations and
management development programs to upgrade skills of managers. Objective appraisal systems based on
Key Result Areas are in place for all employees.

The Company is committed to nurture, enhance and retain talent through superior Learning & Organizational
Development.

46. INVESTOR RELATIONSHIP

Investor relations is a critical function within a company that focuses on building and maintaining
relationships with its investors and stakeholders. It serves as the bridge between the Company's
management team and its shareholders, analysts, and the broader investment community. The primary goal
of investor relations is to effectively communicate the Company's financial performance, strategic direction,
and key developments to the investment community.

Investor relations activities play a vital role in managing the flow of information between the Company and
its investors. This disseminates accurate and timely information, such as financial reports, earnings releases,
and regulatory filings, to ensure transparency and compliance.

Overall, investor relations is a critical function that helps companies establish and maintain productive
relationships with their investors and the broader investment community and also contribute to enhancing
the Company's reputation, maximizing shareholder value, and supporting its long-term growth objectives.

47. INSURANCE

The Company has taken adequate insurance cover for all such types of risks as considered necessary by the
management from time to time.

48. RECONCILIATION OF SHARE CAPITAL AUDIT

As required by the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements)
Regulations, 2015, quarterly audit of the Company's share capital is being carried out by Mr. Vivek Surana,
Practicing Company Secretary representing M/s. Vivek Surana & Associates, Hyderabad (Firm Registration
Number S2014TL278800), with a view to reconcile the total share capital admitted with National Securities

Depository Limited and Central Depository Services (India) Limited and held in physical form, with the issued
and listed capital. In this regard, the certificate is submitted to BSE Limited and is also placed before the Board
of Directors.

49. ACKNOWLEDGEMENTS

Your directors are grateful for the invaluable contribution made by the employees and are encouraged by
the support of the customers, business associates, and banks . The Directors deeply appreciate
their faith in the Company and remain thankful to them. The Board shall always strive to meet the
expectations ofall the stakeholders.

For and on behalf of the Board of Directors of
eYantra Ventures Limited

Vinita Raj Narayanam Anjana Ramesh Thakker

Date: August 7, 2025 Chairperson and Managing Director Non-Executive Director

Place: Hyderabad DIN: 09319780 DIN : 09521916