Your directors have pleasure in presenting you the 08^th Annual Report of Akiko Global Services Limited
(‘the Company”) together with the Standalone and Consolidated Audited Financial Statements of the
Company for the Financial Year ended 31^st March, 2026.

FINANCIAL PERFORMANCE_

The Company’s financial performance the following are the financial results of the Company for the year
ended 31^st March, 2026.

REVIEW OF OPERATIONS & STATEMENT OF COMPANY’S AFFAIRS_

A. STANDALONE:

The Company recorded a standalone total turnover of Rs. 12,239.24 Lakhs during the year as against
Rs. 6345.13/- Lakhs in the previous year and the Company has earned a profit after tax of Rs. 1,128.69
Lakhs as compared to the profit after tax of Rs. 595.87/- Lakhs in the previous financial year. The
management of the Company is putting their best efforts to improve the performance of the Company.

CONSOLIDATED:

The Company recorded a consolidated total turnover of Rs. 17,273.16/- Lakhs during the year for the
financial year 2025-26 and the Company has earned a profit after tax of Rs. 1,741.50/- Lakhs.

CHANGE IN NATURE OF BUSINESS_

During the year under review, there was no change in the main business activities of the Company.

However, at the 8th Annual General Meeting (“AGM”), the Company has proposed the addition of certain
objects to the Main Objects Clause of its Memorandum of Association, subject to the approval of the
Members, with a view to diversifying and expanding its business operations.

DIVIDEND_

The Board of Directors has not recommended any dividend for the financial year ended on 31^st March, 2026.

TRANSFER OF UNCLAIMED DIVIDEND TO INVESTOR EDUCATION AND PROTECTION
FUND_

Pursuant to provisions of Section 125 of the Act, the dividends which have remained unpaid / unclaimed for
a period of Seven (7) years from the date of transfer the unpaid dividend amount is mandatorily required to
be transferred to the Investor Education and Protection Fund (IEPF) established by the Central Government.
The provisions of above section are not applicable to the Company since no dividend was lying in unpaid
dividend account.

TRANSFER TO RESERVE_

During the year under review, the company has transferred INR 1,128.69/- Lakhs into the Reserve of the
Company as on 31st March 2026.

MATERIAL CHANGES AND COMMITMENTS AFFECTING THE FINANCIAL POSITION OF
THE COMPANY_

There have been no material changes and commitments, affecting the financial position of the Company
which occurred between the end of the financial year of the Company to which the financial statements relate
and the date of this report.

SUBSIDIARY COMPANIES/ JOINT VENTURE/ ASSOCIATES_

As defined under the Companies Act, 2013, the Company has 3 subsidiaries as of March 31, 2026.

A. COMPANIES THAT HAVE BECOME SUBSIDIARIES:

> AKIKO GLOBAL COMMERCIAL BROKER LLC: the Company has 70% shareholding in Akiko
Global Commercial Broker LLC. As the acquired entity is engaged in the business of DSA of Banks in
UAE for Credit Cards, which aligns with the Company's existing line of business, this strategic acquisition
is expected to contribute to the Company's growth and expansion within the sector. Consequent to this
acquisition, Akiko Global Commercial Broker LLC has become a subsidiary of the Company.

> M11 INSURANCE AGENTS PRIVATE LIMITED: the Company has 75% shareholding in M11
Insurance Agents Private Limited. The acquired entity is engaged in the business of Direct Sales Agent
(DSA) services for loans and insurance products. This strategic acquisition is aimed at consolidating the
Company’s position in the market, contributing to revenue growth and profitability, and enabling
diversification into both secured and unsecured loan segments. As a result of the acquisition, M11
Insurance Agents Private Limited has become a subsidiary of the Company.

> WHITE LOTUS BROKER NETWORK PRIVATE LIMITED: The Company has 51% of the equity
share capital of the Subsidiary Company. The Subsidiary Company is engaged in the business of Financial
consultants and to help/assist in obtaining loans from various banks and other lending institutions etc. The
said acquisition is subject to the fulfilment of various terms and conditions as specified in the SPA and
the SHA. Consequent to this acquisition, White Lotus Broker Network Private Limited has become a
subsidiary of the Company.

Apart from the above, there is no other Subsidiary / Joint-venture/Associate of the Company.

B. CONSOLIDATED FINANCIAL STATEMENT:

Your Company has prepared the Audited Consolidated Financial Statements in accordance with Section
129(3) of the Act read with the applicable Accounting Standards and Listing Regulations. The Audited
Consolidated Financial Statements of the Company reflecting the Consolidation of the Accounts of its
subsidiaries are included in this Annual Report.

Further, a statement containing the salient features of the financial statements of subsidiaries pursuant to sub¬
section 3 of Section 129 of the Companies Act, 2013 ('the Act') in the prescribed form AOC-1 is appended
to this Board Report as Annexure - I.

In accordance with Section 136 of the Act, the audited financial statements including the consolidated
financial statements and related information of the Company and audited accounts of the subsidiaries are
available on the website of the Company viz.www.themoneyfair.com.

SHARE CAPITAL STRUCTURE OF THE COMPANY_

A. AUTHORIZED CAPITAL AND CHANGES THEREON IF ANY:

The Company Authorized Share Capital is Rs. 12,00,00,000/- (Rupees Twelve Crores only) divided into
1,20,00,000 (One Crores Twenty Lakhs only) equity shares of Rs. 10/- (Rupees Ten only) each

B. PAID UP CAPITAL AND CHANGES THEREON, IF ANY:

The Issued, Subscribed and Paid-up capital is Rs. 10,76,96,000/- (Rupees Ten Crore Seventy-Six Lakh
Ninety-Six Thousand only) divided into 1,07,69,600 (One Crore Seven Lakh Sixty-Nine Thousand Six
Hundred) equity shares of Rs. 10/- (Rupees Ten only) each.

ii. WARRANTS

The Company, pursuant to the approval of the shareholders obtained at the Extraordinary General Meeting
held on 26th February, 2025, issued 2,00,000 fully convertible warrants at a price of INR 87.02 per
warrant, subject to receipt of the full consideration.

Subsequently, the Company received 25% of the warrant subscription amount on 1st April, 2025, and the
Board of Directors, at its meeting held on the same day, approved the allotment of the said warrants. The
warrants shall be convertible into equity shares upon receipt of the balance consideration, in accordance
with applicable laws.

Further, during the year under review, the Company has not received the remaining 75% of the warrant
subscription amount required for conversion of the said warrants into equity shares.

iii. EMPLOYEE STOCK OPTION PLAN

During the year under review, the Company granted 300,000 stock options to its eligible employees under
the Akiko Employee Stock Option Plan, 2025 (“Akiko ESOP 2025”), with vesting conditions and period
as specified in the said Plan.

DEPOSITS

The Company has neither accepted nor renewed any deposits from the public within the meaning of Section
73 of the Act read with Chapter V of the Act and the Companies (Acceptance of Deposits) Rules, 2014, and
as such, no amount on account of principal or interest on deposits from public was outstanding as on the date
of the balance sheet for the F.Y. 2025-26.

PARTICULARS OF RELATED PARTY TRANSACTION_

All related party transactions that were entered into during the financial year were on an arm’s length basis
and were in the ordinary course of business. There are no materially significant related party transactions
made by the company with related parties which may have potential conflict with the interest of the company
at large. Your directors draw your attention to notes to the financial statements for detailed related parties’
transactions entered during the year.

Accordingly, as per third proviso to Section 188(1) of the Act, required approvals of the Board or Members
/ Shareholders has been obtained for such transactions. However, as part of good corporate governance, all
related party transactions covered under Section 188 of the Act are approved by the Audit committee

The Form AOC- 2 is attached as Annexure - II with this report.

BOARD OF DIRECTORS AND KEY MANAGERIAL PERSONNEL_

The Board of the Company was duly constituted in accordance with the provisions of the Companies Act,
2013. As of the date of the report, your company has the following Directors on its Board:

During the financial year under review, following changes took place in the Board of Directors and Key
Managerial Persons.

*During the year under review, Mr. Puneet Mehta resigned as a Non-Executive Director from the Board of
the Company w.e.f. April 28, 2025.

NUMBER OF MEETINGS OF THE BOARD_

During the year under review, a total of 7 (Seven) meetings of the Board of Directors were convened and
held in accordance with the provisions of the Companies Act, 2013, the rules made thereunder, and in
compliance with Secretarial Standard - 1 issued by the Institute of Company Secretaries of India (ICSI), on
the dates mentioned below:

• April 01, 2025

• May 30, 2025

• August 07, 2025

• September 11, 2025

• November 05, 2025

• January 07, 2026

• February 06, 2026

The gap between the Board Meetings was within the period prescribed under Companies Act, 2013 and
Secretarial Standard issued by the ICSI.

• Stakeholder Remuneration Committee.

The Composition of these Committees and relative compliances are in line with the applicable provisions of
the Companies Act, 2013 read with the Rules and applicable provisions of the Listing Regulations.

The terms of reference of these Committees are determined by the Board and their relevance reviewed from
time to time. Meetings of each of these Committees are convened by the respective Chairperson of the
Committee. The Board supervises the execution of its responsibilities by the Committees and is responsible
for their action. The minutes and proceedings of the meetings of all Committees are placed before the Board
for review from time to time. The Minutes of the Committee Meetings are sent to all members of the
Committee individually and are placed before the Board for review from time to time.

A. AUDIT COMMITTEE:

The Audit Committee of the Board is responsible for oversight of the Company’s financial reporting process
and the disclosure of its financial information to ensure that the financial statements are correct, adequate
and credible; and for reviewing the annual financial statements before submission to the Board. The
Committee periodically reviews the adequacy of internal control systems.

The Committee reviews the financial and risk management policies of the Company.

During the year under review, four (4) meetings of the Audit Committee were convened and held on the
dates mentioned below:

• May 30, 2025

• August 07, 2025

• November 05, 2025

• February 06, 2026

The detail of the composition of the Audit Committee along with their meetings held/attended is as follows:

B. NOMINATION AND REMUNERATION COMMITTEE:

Pursuant to Section 178(3) of the Companies Act, 2013, the Board duly constituted Nomination and
Remuneration Committee and have laid down the following criteria:

1. Criteria for nomination as Director, Key Managerial Personnel and Independence of a Director:

2. Criteria for determining Remuneration of Directors, Key Managerial Personnel and Senior Management
and Other Employees of the Company.

3. Evaluation of the performance of members of the Board of Directors and Key Managerial Personnel.

During the year under review, Two (2) meetings of the Nomination and Remuneration Committee were
convened and held on the dates mentioned below:

• May 30, 2025

• February 06, 2026

The detail of the composition of the Nomination and Remuneration Committee along with their meetings
held/attended is as follows:

C. STAKEHOLDER RELATIONSHIP COMMITTEE:

Pursuant to Section 178(5) of the Companies Act, 2013, the Board duly constituted Stakeholder Relationship
Committee to look into the redressal of complaints of investors such as transfer or credit of shares, non¬
receipt of dividend/notices/annual reports, etc.

During the year under review, One (1) meeting of the Stakeholder Relationship Committee was convened
and held on November 05, 2025.

The detail of the composition of the Stakeholders Relationship Committee along with their meetings
held/attended is as follows:

VIGIL MECHANISM / WHISTLE BLOWER POLICY_

Pursuant to the provisions of Section 177(9) and (10) of the Companies Act, 2013, every listed company is
required to establish a Vigil Mechanism (similar to a Whistle Blower mechanism) for Directors and
employees to report genuine concerns.

The Company has in place a duly formulated Vigil Mechanism / Whistle Blower Policy, which demonstrates
its commitment to providing adequate safeguards against victimization of individuals who raise such
concerns. The Policy also ensures direct access to the Chairman of the Audit Committee in appropriate or
exceptional cases.

The Board of Directors affirms that no employee has been denied access to the Audit Committee during the
year under review. Further, no complaints were received or are pending under the Vigil Mechanism during
the said period.

The details of the Vigil Mechanism / Whistle Blower Policy are available on the Company’s website.

POLICY ON DIRECTORS’ APPOINTMENT AND REMUNERATION_

The Nomination and Remuneration Committee is entrusted with the responsibility of identifying and
ascertaining the integrity, qualification, expertise, and experience of the person for appointment as Director,
KMP or at Senior Management level and recommending their appointment for the consideration of the Board.

The Company has drawn up Nomination and Remuneration policy in line with the requirement of Section
178 of the Companies Act, 2013. The Policy interalia provides that a person should possess adequate
qualification, expertise, and experience for the position he / she is considered for appointment. The
Committee has discretion to decide whether qualification, expertise and experience possessed by a person is
sufficient / satisfactory for the concerned position.

Extract of the policy are available on the Company’s websitewww .themoneyfair.com.

CORPORATE SOCIAL RESPONSIBILITY_

During the year under review, the provisions of Section 135 of the Companies Act, 2013, applicable to the
Company.

In accordance with Section 135 of the Companies Act, 2013, read with the Companies (Corporate Social
Responsibility) Rules, 2014, as amended by the CSR Amendment Rules, 2021, your Company is exempt
from constituting a CSR Committee since the CSR expenditure obligation for the relevant year does not
exceed Rs. 50 lakhs. Therefore, the Board will carry out the required functions itself, and your Company is
not required to form a CSR Committee.

The details of CSR Projects undertaken through our CSR activities are given in “Annexure III” as
prescribed.

OBLIGATION OF COMPANY UNDER THE SEXUAL HARASSMENT OF WOMEN AT
WORKPLACE (PREVENTION, PROHIBITION AND REDRESSAL) ACT, 2013_

The Company has zero tolerance towards sexual harassment at the workplace and towards this end, has
adopted a policy in line with the provisions of Sexual Harassment of Women at Workplace (Prevention,
Prohibition and Redressal) Act, 2013 and the Rules there under. The Company has complied with provisions
relating to the constitution of Internal Complaints Committee under the Sexual Harassment of Women at
Workplace (Prevention, Prohibition and Redressal) Act, 2013 which redresses complaints received on sexual
harassment.

RISK MANAGEMENT_

The Board had developed and implemented an appropriate Risk Management Policy for identifying the
element of risk which, in the opinion of the Board may threaten the existence of the Company and
safeguarding the Company against those risks.

CONSERVATION OF ENERGY, RESEARCH AND DEVELOPMENT, TECHNOLOGY
ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO:_

The particulars as prescribed under sub-section (3)(m) of section 134 of the Companies Act, 2013 read with
Rule 8(3) of Companies (Accounts) Rules, 2014, are annexed herewith at Annexure IV.

PARTICULARS OF EMPLOYEES AND RELATED DISCLOSURES_

In terms of the provisions of Section 197(12) of the Act read with Rules 5(2) and 5(3) of the Companies
(Appointment and Remuneration of Managerial Personnel) Rules, 2014, no employee has drawn
remuneration in excess of the limit’s set out in the said rules. (Annexure V)

MANAGEMENT DISCUSSIONS & ANALYSIS REPORT_

As required under Regulation 34 of the Securities Exchange Board of India (Listing Obligations and
Disclosure Requirement) Regulations, 2015 (“Listing Regulations”) the Management Discussion and
Analysis of the Company for the year under review is presented in a separate section forming the part of the
Annual Report is attached here with as Annexure VI.

AUDITORS_

A. STATUTORY AUDITORS:

M/s Kapish Jain & Associates, Chartered Accountants (FRN 022743N), were appointed as the Statutory
Auditors of the Company for a term of five (5) consecutive years at the Annual General Meeting held on
September 30, 2023. Their tenure is effective from April 1, 2023, to March 31, 2028, at a remuneration plus
applicable taxes and out-of-pocket expenses as may be decided by the Board of Directors from time to time.

There are no qualifications, reservation or adverse remark or disclaimer made by the Statutory Auditors in
their Report.

B. COST AUDITORS:

The Company is not engaged in the production of good/services as specified under Section 148 of the
Companies Act, 2013 read with the Companies (Cost records & Audit) Rules, 2014. Hence, the maintenance
of cost accounts and requirement of cost audit is not applicable.

C. INTERNAL AUDITORS:

The provisions of Section 138(1) of the Companies Act, 2013 is applicable to the Company. Consequently,
the Company appointed M M/s. Somesh Tiwari & Co., Practicing Chartered Accountant (FRN: 024195C)
as the Internal Auditor the financial years 2025-26.

D. SECRETARIAL AUDITORS:

The provisions of Section 204 of the Companies Act, 2013 read with Rule 9 the Companies (Appointment
and Remuneration of Managerial Personnel) Rules, 2014, have become applicable to Company.
Consequently, the Company appointed M/s Amit Saxena & Associates, Practicing Company Secretaries as
the Secretarial Auditor of the Company for the Financial Year 2025-26.

The Secretarial Auditors’ Report for the financial year ended 31st March 2026, does not contain any
qualification, reservation, or adverse remark.

The Secretarial Auditor’s Report for the financial year ended 31st March 2026 is annexed to the Board’s
Report and forms an integral part of this Annual Report as Annexure VII.

ADEQUANCY OF INTERNAL CONTROL SYSTEM_

According to Section 134(5)(e) of the Companies Act, 2013, the term “Internal Financial Control (IFC)”
means the policies and procedures adopted by the Company for ensuring the orderly and efficient conduct of
its business, including adherence to the Company’s policies, safeguarding of its assets, prevention and

detection of frauds and errors, accuracy and completeness of the accounting records and timely preparation
of reliable financial information. The Company has a well-placed, proper and adequate Internal Financial
Control system which ensures that all the assets are safeguarded and protected and that the transactions are
authorized, recorded and reported correctly. To further strengthen the internal control process, the Company
has developed the very comprehensive compliance management tool to drill down the responsibility of the
compliance from top management to executive level.

DETAILS IN RESPECT OF FRAUDS REPORTED BY AUDITOR_

During the year under review, neither the Statutory Auditor nor the Secretarial Auditor has reported to the
Audit Committee under Section 143(12) of the Companies Act, 2013, any instances of fraud committed
against the Company by its officers or employees, the details of which would need to be mentioned in the
Board’s Report.

DECLARATION OF INDEPENDENCE OF DIRECTORS_

The Independent Directors of the Company have submitted the declaration of Independence as required under
Section 149(7) of the Companies Act 2013, confirming that they meet the criteria of independence under
Section 149(6) of the said Act.

During the year under review, the Non- Executive Directors of the Company had no Pecuniary relationship
or transactions with the Company other than sitting fees, commission, if any and reimbursement of expenses
incurred for the purpose of attending the meetings of the Board or Committees of the Company.

The Company has received requisite annual declarations/confirmations from all the aforesaid Independent
Directors. The Board of Directors of the Company is of the view that Independent Directors fulfil the criteria
of independence and they are independent from the management of the Company.

The terms and conditions of appointment of Independent Directors are as per Schedule IV of the Act and the
Company has noted that the names of all Independent Directors have been included in the data bank
maintained with the Indian Institute of Corporate Affairs, Manesar (‘IICA’). Accordingly, all the Independent
Directors of the Company have registered themselves with IICA for the said purpose.

In the opinion of the Board, the independent directors possess the requisite integrity, experience, expertise
and proficiency required under all applicable laws.

SEPARATE MEETING OF INDEPENDENT DIRECTORS_

The Company’s Independent Directors meet at least once in every financial year without the presence of
Executive Directors or management personnel to review the performance of non-independent Directors and
the Board as a whole, to review the performance of the Chiarman of the company, taking into account the
views of executive Directors and non-executive Directors and to assess the quality, quantity and timeliness
of flow of information between the company management and the Board that is necessary for the Board to
effectively and reasonably perform their duties.

During the year under review, one Meeting of the Independent Directors was held on February 06, 2026 for
the Financial Year 2025-26 at the office ofthe Company at 11th Floor, Off. No. 8/4-D, Vishwadeep Building,
District Centre Janak Puri, West Delhi, New Delhi, India, 110058.

DIRECTORS’ RESPONSIBILITY STATEMENT:_

Pursuant to the requirement under Section 134 (5) of the Companies Act, 2013, with respect to Directors
Responsibilities Statement, it is hereby confirmed:

(a) That in the preparation of the annual accounts for the financial year ended, 31^st March, 2026 the
applicable accounting standards had been followed along with proper explanation relating to material
departures;

(b) That the directors had selected such accounting policies and applied them consistently and made
judgments and estimates that were reasonable and prudent so as to give a true and fair view of the
state of affairs of the company at the end of the financial year and of the profit or loss of the company
for the year review;

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

(d) That the directors had prepared the annual accounts for the financial year ended 31^st March, 2026 on
a going concern basis;

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

(f) That the directors had devised proper system to ensure compliance with the provisions of all
applicable laws and that such system were adequate and operating effectively.

ANNUAL EVALUATION OF BOARD PERFORMANCE_

As per provisions of Section 134(3) of the Companies Act, 2013 and Rules made thereunder, the Board of
Directors has carried out an annual evaluation of its own performance, Board Committees and individual
Directors.

The performance of the Board of Directors and its Committees were evaluated on various parameters such
as structure, composition, experience, performance of specific duties and obligations, quality of decision
making and overall effectiveness.

The performance of individual Directors was evaluated on parameters, such as meeting attendance,
participation and contribution and independent judgment.

The Board members noted from time to time the suggestions/ inputs of Independent Directors, Nomination
Committee and Audit Committee and also discussed various initiatives to further improve the Board
effectiveness.

In a separate meeting of Independent Directors performance of non-independent Directors, performance of
the Board as a whole and performance of the Chairman was evaluated.

PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS MADE UNDER SECTION 186
OF THE COMPANIES ACT, 2013:_

The particulars of loans given, guarantees given, investments made and security provided under Section 186
of the Companies Act, 2013, if any, have been disclosed in the financial statements, which also form part of
this report.

CREDIT RATING_

The company has not obtained any rating from any Credit Rating Agency during the year.

CODE OF CONDUCT AND ETHIC_

The Board of Directors of the Company has adopted a Code of Conduct and Ethics for the Directors, Key
Managerial Personnel and Senior Executives of the Company. Commitment to ethical professional conduct
is a must for every employee, including Board members and senior management personnel of the Company.
The Code is intended to serve as a basis for ethical decision-making in conduct of professional work. The
Code of Conduct enjoins that each individual in the organization must know and respect existing laws, accept
and provide appropriate professional views, and be upright in his conduct and observe corporate discipline.
The duties of Directors including duties as an Independent Director as laid down in the Companies Act, 2013
also forms part of the Code of Conduct.

The Company has disclosed information about the establishment of the code on its website. All Board
members and senior management personnel affirm compliance with the Code of Conduct annually and The
Company has complied with the provisions relating to affirmation of Compliance as per Schedule V of SEBI
(Listing Obligations and Disclosure Requirements.

COMPLAINCE WITH SECRETARIAL STANDARDS_

The Company has complied with applicable provisions of the Secretarial Standards related with issued by
the Institute of Company Secretaries of India and approved by the Government of India under Section
118(10) of the Companies Act, 2013.

FAMILIARISATION PROGRAMMES_

The Company familiarises its Independent Directors on their appointment as such on the Board with the
Company, their roles, rights, responsibilities in the Company, nature of the industry in which the Company
operates, etc. through familiarisation programme. The Company also conducts orientation programme upon
induction of new Directors, as well as other initiatives to update the Directors on a continuing basis.

CORPORATE GOVERNANCE REPORT_

In accordance with Regulation 15(2) of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015, the compliance with the corporate governance provisions as specified in Regulations 17
to 27 and clauses (b) to (i) of sub-regulation (2) of Regulation 46, as well as Para C, D, and E of Schedule
V, is not applicable to listed entities that have their specified securities listed on the SME Exchange.
Therefore, the requirement to file a Corporate Governance Report with the Stock Exchange does not apply
to the Company for the financial year 2025-26.

Since the Company’s securities are listed on EMERGE SME Platform of NSE, Regulations 17 to 27 and
clauses (b) to (i) of sub-regulation (2) of Regulation 46 and para-C, D and E of Schedule V of SEBI (Listing
Obligations & Disclosure Requirements) Regulations, 2015, are not applicable to the Company. Hence
Report on the Corporate Governance does not form part of this Board’s Report.

ANNUAL RETURN_

Pursuant to the provision of Section 92(3) of the Companies Act, 2013 read with Rule 12 (1) of the
Companies (Management and Administration) Rules, 2014, the annual return as on 31^st March 2026 will be
available on the website of the Company i.e., at www .themoneyfair.com.

SIGNIFICANT AND MATERIAL ORDER PASSED BY REGULATORS_

There were no significant and material order passed by the regulators or Courts or Tribunal's impacting the
going concern status of your Company and its operation in future.

INFORMATION REQUIRED UNDER SEXUAL HARASSMENT OF WOMEN AT WORK PLACE
(PREVENTION, PROHIBITION & REDRESSAL) ACT, 2013:_

The Company has zero tolerance towards sexual harassment at the workplace and towards this end, has
adopted a policy in line with the provisions of Sexual Harassment of Women at Workplace (Prevention,
Prohibition and Redressal) Act, 2013 and the Rules there under. The Company has complied with provisions
relating to the constitution of Internal Complaints Committee under the Sexual Harassment of Women at
Workplace (Prevention, Prohibition and Redressal) Act, 2013 which redresses complaints received on sexual
harassment.

During the year under review, the details of complaints pertaining to sexual harassment received are as
follows:

MATERNITY BENEFIT_

The Company affirms that it has duly complied with all provisions of the Maternity Benefit Act, 1961, and
has extended all statutory benefits to eligible women employees during the year.

WEBSITE OF THE COMPANY:_

Your Company maintains a website www.themoneyfair.com where detailed information of the Company
and specified details in terms of the Companies Act, 2013 and SEBI (Listing Obligations & Disclosure
Requirements) Regulations, 2015 have been provided.

DISCLOSURES AS PER SEBI (SHARE BASED EMPLOYEE BENEFITS AND SWEAT EQUITY)
REGULATIONS, 2021 AND THE COMPANIES ACT, 2013 RELATING TO EMPLOYEE STOCK
OPTION SCHEME_

1. REGULATION 13: CERTIFICATE FROM SECRETARIAL AUDITORS

Pursuant to Regulation 13 of the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations,
2021, the Company is required to obtain a certificate from the Secretarial Auditor confirming that the Akiko
Employee Stock Option Plan, 2025 (“Akiko ESOP 2025”) has been implemented in accordance with the
provisions of the said Regulations and the resolution(s) approved by the Members in the General Meeting.

Accordingly, the certificate issued by the Secretarial Auditor in this regard is annexed to this Report as
Annexure - VIII.

2. REGULATION 14: DISCLOSURES

The disclosures pursuant to Regulation 14 of the SEBI (Share Based Employee Benefits and Sweat Equity)
Regulations, 2021, in respect of the Akiko Employee Stock Option Plan, 2025 (“Akiko ESOP 2025”), as at
March 31, 2026, are available on the website of the Company atwww.themoneyfair.com

The disclosures in terms of Section 133 of the Companies Act, 2013, including the Guidance Note on
Accounting for Employee Share-based Payments issued in this regard, as amended from time to time, have
been duly considered and are reflected in the financial statements of the Company.

Further, the Diluted Earnings Per Share (EPS) arising from the issue of shares pursuant to all schemes
covered under the aforesaid Regulations has been disclosed in accordance with Accounting Standard 20 -
Earnings Per Share, as applicable, and the relevant accounting standards issued from time to time. The same
may be referred to in the financial statements of the Company.

DETAILS OF APPLICATION MADE OR ANY PROCEEDING PENDING UNDER THE
INSOLVENCY AND BANKRUPTCY CODE, 2016_

As there is no application made or pending under Insolvency and Bankruptcy Code, 2016, so there is no
requirement to give details of application made or any proceeding pending under the Insolvency and
Bankruptcy Code, 2016.

DECLARATION REGARDING SETTLEMENT WITH BANKS/FINANCIAL INSTITUTIONS

During the year under review, the Company has not made any settlements with banks or financial institutions.
As a result, no valuations were necessary.

ACKNOWLEDGEMENT_

Your directors place on records their deep appreciation and thanks the Company’s shareholders, employees,
customers, vendors, investors and members for their consistent support and encouragement of the Company.
The enthusiasm and beneficent efforts of the employees have enabled the company to remain at the leading-
edge of the industry. Your directors would also like to acknowledge and thanks the Government of India and
concerned government departments / agencies for their co-operation.

Date: 02-09-2026 For & on behalf of

Place: Delhi AKIKO GLOBAL SERVICES LIMITED

Sd/- Sd/-

Priyanka Dutta Richa Arora

Managing Director Director

DIN: 08475220 DIN: 08607677

1

Mr. Puneet Mehta resigned as a Non-Executive Director from the Board of the Company w.e.f. April 28,
2025.

COMMITTEE(S) AND THEIR MEETINGS THEREOF_

At present, the Board has following Three (3) Committees:

• Audit Committee

• Nomination & Remuneration Committee