Your Directors have pleasure in presenting their 30th Annual Report on the affairs your Company together with the Audited Statement of Accounts and the Auditor's Report of your Company for the Financial Year ended March 31, 2026.

Company's Overview

Akme Fintrade (India) limited (AFIL) is a NBFC registered with RBI engaged in vehicle financing and MSME/Business loans, providing credit to individuals and businesses that may not have easy access to traditional banking services. AFIL is majorly working in the rural and semi-urban area catering the financial needs of persons to purchase vehicle and business needs. AFIL cater to high-demand segments with tailored loan products, enabling asset creation and business growth.

Company is operating through branch networks where loans are sourced by field sales personals, assessed by the credit team and then disbursement is done centralised. Company is currently operating through a network of 27 branches. Company is not doing any digital lending, all the lendings are through offline network.

1. FINANCIAL HIGHLIGHTS OF THE COMPANY

The Financial performance of your Company for the year ended March 31, 2026 is summarized below:

A. LENDING OPERATIONS:

The Loan disbursement of the Company as at the end of Financial Year 2026 was Rs. 37,816.15 Lacs as compared to Rs. 25,377.99 Lacs in the previous year.

B. NET OWNED FUNDS:

The Net Owned Funds (NOF)/ Net worth of your Company is worth Rs. 41,207.48 Lacs as on March 31, 2026 as against Rs. 36,996.25 Lacs during the previous year.

C. EARNINGS PER SHARE (EPS):

The Company's aim of maximizing Shareholders wealth is clearly reflected in the growth of Earnings Per Share (EPS) viz Rs. 0.99/- at March 31, 2026 as against Rs. 0.83/- as at March 31, 2025.

D. ASSET UNDER MANAGEMENT (AUM)

The AUM of your Company stood at Rs. 91,860.55 Lacs as at March 31, 2026 as against Rs. 61,861.20 Lacs in the previous financial year.

2. DIVIDEND

Your Directors feel that it is prudent to plough back the profit for future growth of your Company and do not recommend any dividend for the year ended March 31, 2026.

3. SHARE CAPITAL• Authorized Share Capital

There is no change in the Authorized and Paid-up Share Capital of the Company during the year. The Authorized Share Capital of your Company as on March 31, 2026 is Rs. 50,00,00,000/- (Fifty Crores Only) divided into 50,00,00,000 Equity Shares of Rs. 1/- each.

• Issued and Paid-up Capital

The Issued and Paid Up Equity Share Capital as on March 31, 2026 is Rs. 42,67,49,960/-.(Rupees Forty Two Crore Sixty Seven Lakhs Forty Nine Thousand Nine Hundred Sixty Only) divided into 42,67,49,960 (Forty Two Crore Sixty Seven Lakhs Forty Nine Thousand Nine Hundred Sixty) equity shares of Rs.1/-(Rupees One Only) each.

• During the year under review

During the year under review, the Company has issued 12,25,00,000 warrants of Rs. 7/- per warrant

with a face value at Rs. 1/- (Rupees One Only) each (including a premium of Rs. 6/- per warrant) under preferential allotment on a private placement basis for cash consideration through approval accorded by the shareholders at the Extra Ordinary General Meeting held on March 20, 2026. These warrants shall be converted into equity shares within 18 months from the date of the allotment. The resulting equity shares shall rank pari-passu with the existing equity shares of the Company. Proceeds of the said Preferential Issue were utilized working capital requirements. Therefore, there are no details to be disclosed as per Regulations 32(7A) of the SEBI Listing Regulations.

The Company allotted listed, rated, senior, secured, transferable, redeemable, non-convertible debentures ("NCDs") on a private placement basis in different tranches in compliance with the applicable provisions of the Companies Act, 2013, the rules made thereunder and the applicable regulations prescribed by the Securities and Exchange Board of India and other applicable laws, rules and regulations. The details of allotments are as under:

Changes in Capital Structure subsequent to the end of the financial year but prior to the date of this Annual Report :

Following changes have been made in the Paid-up Share Capital of the Company subsequent to the end of the financial year:

• Authorized Share Capital

There has been no change in Authorized Share Capital of the Company.

• Issued and Paid-up Capital

The has been no change in Issued and Paid up Capital of the Company

4. RBI REGISTRATION

The Company is a Non-Banking Financial Company-Investment and Credit Company ("NBFC-ICC") registered with Reserve Bank of India ("RBI"), bearing reference number B-10.00092 dated September 5, 2019.

5. THE PROPOSED AMOUNTS TO CARRY TO ANY RESERVES

During the year the Company has not transferred any amount to General Reserves and has transferred Rs. 846.43 Lakhs to Special Reserve

6. THE STATE OF THE COMPANY'S AFFAIRS

The Company has adopted the various business excellence models, quality management system (QMS), Environmental management system (EMS), The Company's committed efforts towards improving efficiency and service level in its operations.

During the year, in addition to the already existing policies the Company has adopted certain policies, programmes and code of conduct pursuant to listing of its Equity Shares on Stock Exchanges under the provisions of Companies Act, 2013; SEBI (Listing Obligations Disclosure Requirements) Regulations, 2015; SEBI (Prohibition of Insider Trading) Regulations, 2015 and Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 and any other applicable acts, rules, regulations, guidelines, circulars, notifications as may be applicable thereto.

7. FUTURE OUTLOOK

The Non-Banking Financial Company ("NBFC") sector continues to play a pivotal role in strengthening the financial ecosystem of India by catering to the diverse and evolving credit requirements of individuals, small businesses and underserved segments of the economy. Despite increasing competition from banks and other financial institutions, NBFCs are expected to retain their strategic significance owing to their wider outreach, operational flexibility, faster turnaround time, customercentric approach and innovative product offerings.

The Company believes that the long-term growth prospects of the NBFC sector remain promising, supported by favorable demographic trends, increasing

financial inclusion, rising credit demand from MSMEs and retail borrowers, and continuous policy support from the Government and regulators. With increasing formalization of the economy and deeper penetration of digital financial services, NBFCs are well-positioned to bridge the existing credit gap and contribute meaningfully towards inclusive economic growth.

The financial services industry is also witnessing rapid digital transformation, with NBFCs increasingly adopting advanced technologies such as cloud computing, artificial intelligence (AI), data analytics, automation and digital lending platforms to enhance operational efficiency, strengthen risk management practices and improve customer experience. These initiatives are expected to further improve scalability, cost efficiency and service delivery across the sector.

Your Company continues to focus on prudent asset creation, effective liability management, robust governance practices and technology-driven operations. The Company remains committed to expanding its customer base, strengthening asset quality, maintaining adequate liquidity and capital position, and delivering sustainable growth while ensuring compliance with the applicable regulatory framework.

Further, the Company believes that customers introduced to the formal financial ecosystem through NBFCs are likely to continue their association with institutions that provide reliable services, transparent practices and suitable financial solutions. In this evolving environment, the Company is confident of leveraging its domain expertise, customer relationships and digital capabilities to create long-term value for all stakeholders.

8. CORPORATE GOVERNANCE

The Company has framed internal Corporate Governance guidelines, in compliance with the Directions issued by RBI for NBFCs, in order to enable adoption of best practices and greater transparency in the business operations, which have been hosted on its website www.akmefintrade. com. This report outlines compliance with requirements of the Companies Act, 2013, as amended (the 'Act'), the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and the Regulations of RBI for NonBanking Financial Companies (the 'NBFC Regulations'),

as applicable to the Company. A report on corporate governance is attached and forms part of this report (Annexure IV).

9. A) MATERIAL CHANGES AND COMMITMENTS AFFECTING THE FINANCIAL POSITION OF THE COMPANY

No material changes and commitments affecting the financial position of the Company occurred between the end of the financial year to which this financial statement relate on the date of this report except as below:

I. The Company has allotted 12,25,00,000 warrants with a face value of Rs. 1/- each at issue price of Rs.

7/- per warrant (including a premium of Rs. 6/- per warrant) under preferential allotment on a private placement basis for cash consideration through Board meetings held on May 21, 2026 and June 01, 2026. These warrants shall be converted into equity shares within 18 months from the date of the allotment. The resulting equity shares shall rank pari-passu with the existing equity shares of the Company. Proceeds of the said Preferential Issue were utilized for expansion of business, general corporate purposes and working capital requirements. Therefore, there are no details to be disclosed as per Regulations 32(7A) of the SEBI Listing Regulations

10. DIVIDEND DISTRIBUTION POLICY

The Dividend Distribution Policy of the Company as approved by the Board of Directors ("Board") is in line with the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations") and RBI regulations. The policy is available on the website of the Company at 12.-Dividend-Distribution-Policy.pdf.

11. CHANGE IN NATURE OF BUSINESS

The Company continues to carry out the same activities. There has been no change in the nature of the business of the Company during the year under review.

12. SIGNIFICANT AND MATERIAL ORDERS

During the year under review, there were no material and significant orders passed by the regulators or courts or tribunals impacting the going concern status and the Company's operations in future.

13. PARTICULARS OF LOANS, GUARANTEE OR INVESTMENT UNDER SECTION 186

Pursuant to Section 186(11) of the Companies Act, 2013, the provisions of Section 186 of the Companies Act, 2013, except sub-section (1), do not apply to a loan made, guarantee given, security provided or investment made by a finance company in the ordinary course of business.

14. DIRECTORS AND KEY MANAGERIAL PERSONNEL

As on March 31, 2026, the composition of the Board is in accordance with the provisions of Section 149 of the Act and Regulation 17 of the SEBI Listing Regulations, with an appropriate combination of Executive Director, NonExecutive Directors and Independent Directors. The list of Directors of the Company has been disclosed as part of the Corporate Governance Report.

All the Directors meet the fit and proper criteria stipulated by RBI. All the Directors and Senior Management Personnel ("SMP") of the Company under the SEBI Listing Regulations have affirmed compliance with the Code of Conduct of the Company.

The Board of Directors of the Company comprises Seven (7) Directors, including one (1) Chairman & Managing Director, Two (2) Executive Director, and four (4) NonExecutive Independent Directors as on March 31, 2026 who collectively bring a wide range of skills and experience to the Board.

The terms and conditions of appointment of Independent Directors are available on the website of the Company at https^www.akmefintrade.com/wp-content/

uploads/2024/12/Terms-Conditions-of-Independent-Directors-1-2.pdf. The Board is of the opinion that the Independent Directors of the Company possess requisite qualifications, experience, expertise (including proficiency, as applicable) and hold highest standards of integrity.

The composition of the Board of Directors of the Company as on March 31, 2026 is as under: -

Retirement of Director by Rotation

In accordance with the provisions of Section 152 (6) of the Companies Act, 2013 and other applicable provisions, if any, of the Companies Act, 2013 (including any statutory modification or re-enactment thereof for the time being in force), Mr. Jinit Sureshkumar Jain (DIN: 10628200) Executive Director of the Company is liable to retire by rotation at the ensuing 30th Annual General Meeting and being eligible offers himself for reappointment.

15. DECLARATION OF INDEPENDENT DIRECTORS

All the Independent Directors have submitted a declaration of independence, stating that they meet the criteria of independence provided under Section 149(6) of the Act read with regulation 16 of the SEBI Listing Regulations, as amended. They also confirmed compliance with the provisions of Rule 6 of Companies (Appointment and Qualifications of Directors) Rules, 2014, as amended, relating to inclusion of their name in the databank of Independent Directors.

The Board took on record the declaration and confirmation submitted by the Independent Directors regarding them meeting the prescribed criteria of independence, after undertaking due assessment of the veracity of the same in terms of the requirements of regulation 25 of the SEBI Listing Regulations.

During the year under review, the non-executive directors of the Company had no pecuniary relationship or transactions with the Company other than the 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.

16. AUDITORS AND AUDITORS' REPORT:• Statutory Auditors

Pursuant to the provisions of Section 139(2) of the Act and the rules made thereunder and RBI requirements, at 25th Annual General Meeting of the Company held on 30th September, 2021, the members had appointed M/s. Valawat & Associates, Chartered Accountants (FRN:003623C) as the Statutory Auditors of the Company for a period of

Further, Ms. Ankita Jain has been appointed as the Internal Auditor of the Company with effect from June 29, 2026, for the financial year 2026-2027, in place of Ms. Latika Jain, pursuant to the resignation of Ms. Latika Jain.

Secretarial Auditors

Pursuant to the provisions of Regulation 24A of the SEBI Listing Regulations and in accordance with Section 204 of the Act, basis recommendation of the Board, the Company is required to appoint Secretarial Auditor, with the approval of the Members at its AGM. In light of the aforesaid, the Board of the Company has recommended the appointment of M/s. Ronak Jhuthawat & Co Practicing Company Secretaries bearing firm registration No. P2025RJ104300, as the Secretarial Auditor of the Company for a period of 5 (five) consecutive financial years, i.e.; from FY2025-26 up to FY2029-30, subject to approval of the Members at the ensuing AGM of the Company, to undertake secretarial audit as required under the Act and SEBI Listing Regulations and issue the necessary secretarial audit report for the aforesaid period. M/s. Ronak Jhuthawat & Co Practicing Company Secretaries bearing firm registration No. P2025RJ104300, have confirmed that their appointment, if made, will comply with the eligibility criteria in terms of SEBI Listing Regulations. Further, the Secretarial Auditor has confirmed that they have subjected themselves to Peer Review process by the Institute of Company Secretaries of India ("ICSI") and hold valid certificate issued by the Peer Review Board of ICSI.

17. EXPLANATIONS OR COMMENTS BY BOARD ON EVERY QUALIFICATION, RESERVATION OR ADVERSE REMARK OR DISCLAIMER MADE:

(i) Statutory Auditors :

There is no qualification, reservation or adverse remark raised by Statutory Auditor in Auditor's report for the year under review. The Comments made by M/s. Valawat & Associates, Auditors of the Company in their Auditor's report read with relevant notes thereon are self-explanatory in nature and hence do not call for any further comments.

(ii) Secretarial Auditors :

Pursuant to the provisions of Section 204 of the Act, the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 and Regulation 24A of the SEBI Listing Regulations, the Company had appointed M/s Ronak Jhuthawat & Co., Company Secretaries (Firm Registration Number: P2025RJ104300) to undertake the Secretarial Audit of the Company for FY2025-26. Further, in terms of the regulatory requirements, M/s Ronak Jhuthawat & Co. has issued the Annual Secretarial Compliance Report, confirming compliance by the Company of the applicable SEBI regulations and circulars/ guidelines issued thereunder. The Secretarial Audit Report is annexed to this Board's Report as Annexure - I. The Secretarial Audit Report contains certain observations, and the Board's comments thereon are as under:

(i) During the year, there was a delay in furnishing prior intimation of a meeting of the Board of Directors under Regulations 29(2) and 29(3) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 to the Stock Exchanges, pursuant to which BSE Limited and National Stock Exchange of India Limited imposed a penalty of S11,800/- each on the Company. The Board wishes to state that the delay was inadvertent and procedural in nature. The Company has since complied with the applicable provisions of the SEBI Listing Regulations, paid the penalties levied by the Stock Exchanges and has strengthened its internal compliance monitoring mechanism to avoid recurrence of such instances.

Except for the aforesaid observations, there is no other qualification, reservation, adverse remark or disclaimer in the Secretarial Audit Report.

18. COMPLIANCE WITH SECRETARIAL STANDARDS

In terms of provisions of Section 118 of the Companies Act, 2013, the Company has complied with the requirements prescribed under the Secretarial Standards on meetings of the Board of Directors (SS-1) and General Meetings (SS-2) issued by the Institute of Company Secretaries of India (ICSI) read with the MCA Circulars.

19. PERSONNEL

The disclosure as required in terms of sub-section 12 of Section 197 of the Companies Act, 2013 read with Rule 5(1) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 for fiscal 2024 is given in Annexure -III.

20. FUND RAISING:

During the year under review, the Company mobilized resources through multiple channels to meet its funding requirements. The Company successfully raised funds by way of issuance of Non-Convertible Debentures and borrowings from Banks and Financial Institutions, including NBFCs. In line with its liability management strategy, the Company continues to diversify its resource base to achieve an optimum maturity profile and minimize the overall cost of funds. The details of fund raising during the year are as under:

CAPITAL ADEQUACY:

Your Company's stand-alone capital adequacy ratio was at 46.23% on March 31, 2026, which we believe provides an adequate cushion to withstand business risks and is above the minimum requirement stipulated by the RBI.

21. CREDIT RATING:

During the Financial Year under review, the Company has sustained the long-term bank facility credit ratings of BBB ; Stable, which has been reaffirmed by Infomerics Valuation and Rating Limited and BBB ; Stable, Acuite Ratings & Research Limited. Outlook on both ratings is Stable. The Company's Non-Convertible Debenture facility rated as BBB Stable has been reaffirmed, by Infomerics Valuation and Rating Limited and Acuite Ratings & Research Limited. Acuite Rating & Research Limited has assigned & upgraded to A- Stable rating after the closure

of the Financial year For more details on credit ratings, kindly refer Corporate Governance Report forming part of this report or visit to website of the Company at link www. akmefintrade.com.

22. INTERNAL CONTROL AND ITS ADEQUACY

The Company has adequate internal controls and processes in place with respect to its financial statements, which provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements. These controls and processes are implemented through various policies, procedures and certifications which commensurate with the size and nature of the Company's business. The processes and controls are reviewed periodically. The Company has a mechanism of testing the controls at regular intervals for their design and operating effectiveness to ascertain the reliability and authenticity of financial information.

The Board is accountable for evaluating and approving the effectiveness of the internal controls, including financial, operational and compliance controls. The internal control system is subject to continuous improvement, with system effectiveness assessed regularly.

These systems provide reasonable assurance in respect of providing financial and operational information, complying with applicable statutes, safeguarding of assets of the Company, prevention and detection of frauds, accuracy and completeness of accounting records and ensuring compliance with Company's policies.

23. RBI GUIDELINES AND CODES

The Company has been following the various Circulars, Notifications and Guidelines issued by Reserve Bank of India (RBI) from time to time. The Circulars and the Notifications issued by RBI are also placed before the respective committees at regular intervals along with the compliance of the same.

24. THE RBI NORMS AND ACCOUNTING STANDARDS

To comply with RBI directions, your company has closed its Book of accounts for the full year ending March 2026, and your Company continues to comply with the directives issued as well as the norms prescribed by Reserve Bank of India for NBFCs.

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

The details of conservation of energy, technology absorption, foreign exchange earnings and outgo are as follows:

A) Conservation of energy:

The Company does not fall under any of the industries covered by the Companies (Disclosure of particulars of Directors) Rules, 1988. However, your Company has taken adequate measures for conservation of energy and usage of alternative source of energy, wherever required.

B) Technology absorption:

Your Company has implemented a next generation, core virtual solution, with the purpose of aligning itself with the fast-growing technology evolution and leveraging operational capabilities, while reducing the time taken for whole loan process.

With inter-connection of different branches with the head office in a safe, secure and reliable 360 cloud platform.

For the aforesaid purpose, your Company has signed-up with Jaguar Software India, and customized it with the practical needs to area of operation of Company, which results in following benefits:

1. Digitization of documents.

2. Centralization of all branches with corporate/ registered office.

3. Speed-up the loan process.

4. Single- Click Report Generation.

5. Inter- departmental solution (robust the collaboration).

6. Android / IOS app-based system for field staff to submit initial documents and verification remarks.

7 Saving cost in logistics, handling, printing, and mitigating risk of physical movements.

8. Improves the quality of credit analysis.

9. Secured and Safe cloud-based system with end to end encryption.

10. Predefined roles with maker-checker concept, with final approval authority to Managing Director/ Authorized Personnel.

11. Keeping of Digital trails which can keep the whole loan process details in one click and useful during audit(s) and tracing purpose.

12. Simplification of work flow, with regular MIS.

Jaguar Software India as a service provider / software vendor will provide applicable upgrades and latest security protocols.

Your company and its software vendor conducts its IT audit through external agencies at regular intervals. The scope of IT audit is to identify the areas of risk, check vulnerabilities & cyber security etc. at periodic intervals. The external agencies suggestions and recommendations are reported to the Audit Committee & implemented wherever feasible.

C) FOREIGN EXCHANGE EARNINGS AND OUTGO

Your company does not have any foreign exchange earnings and outgo during the year under review, However Company has obtained External Commercial Borrowings in earlier years and EMI, Interest of the Loan has been paid in foreign currency during the year.

26. RELATED PARTY TRANSACTIONS

All related party transactions that were entered into during the financial year ended March 31, 2026 were on an arm's length basis and were not in the ordinary course of business as per the provisions of Section 188 of the Companies Act, 2013. Therefore, the disclosure of related party transactions as required under section 134 (3)(h) of the Act in Form AOC-2 is not applicable to the Company for FY 2025-2026 and hence, the same is not required to be provided. However, the disclosure of transactions with related party for the year, as per Accounting Standard-18 Related Party Disclosures is given in Notes to the Balance Sheet as on March 31, 2026.

27. ARM'S LENGTH PRINCIPLES

The transactions between the Company and its group companies are to be undertaken on an arm's length basis. The following broad principles shall be adhered to at the time of undertaking such transactions:

a) All transactions shall have the substantive characteristics of a transaction between independent parties.

b) The transactions shall be entered into in a need based manner and shall be based on principle of impartiality.

c) The pricing for specific transactions shall be at market related rates and would be benchmarked against comparable quotes for similar transactions in the market between independent parties.

d) The transactions shall comply with all statutory/ regulatory guidelines, internal policy norms and procedures (including appropriate documentation) applicable to such transactions, if engaged with independent parties with similar background.

28. UNSECURED LOAN FROM DIRECTORS

During the year under review, the Company has not borrowed an unsecured loan from any of the Directors of the Company.

29. WEB LINK OF ANNUAL RETURN

In pursuance to the provisions of Section 92(3) of the Companies Act, 2013 read with Rules made thereunder and amended time to time, the Annual Return of the Company for the Financial Year ended on March 31, 2026 is available on the website of the company i.e. www.akmefintrade.com and the web link of the same is https^www.akmefintrade. com/financials/.

30. APPOINTMENT OF DESIGNATED PERSON (MANAGEMENT AND ADMINISTRATION) RULES 2014 - RULE 9 OF THE COMPANIES ACT 2013

In accordance with Rule 9 of the Appointment of Designated Person (Management and Administration) Rules 2014, it is essential for the Company to designate a responsible individual for ensuring compliance with statutory obligations.

The company has proposed and appointed Mr. Manoj Kumar Choubisa, Company Secretary & Compliance Officer, as a Designated person and the same has been reported in Annual Return of the Company.

31. A RISK MANAGEMENT POLICY OF THE COMPANY

The Company has constituted a Risk Management Committee ("RMC") in terms of requirements of Regulation 21 of the Securities And Exchange Board Of India (Listing Obligations And Disclosure Requirements) Regulations, 2015 and Reserve Bank of India. The details are covered as part of the Corporate Governance Report.

Financing activity is the business of management of risks, which in turn is the function of the appropriate credit models and the robust systems and operations.

Your Company continues to focus on the above two maxims, and is always eager to improve upon the same. Your Company continues to give prime importance to the function of receivables management, as it considers this the ultimate reflection of the correctness of marketing strategy as well as appraisal techniques.

The Board of Directors has adopted a risk management policy for the Company which provides identification, assessment and control of risks which in the opinion of the Board may threaten the existence of the Company. The Management identifies and controls risks through a properly defined framework in terms of the aforesaid policy.

The Company has in place a Risk Management Policy and introduced several measures to strengthen the internal controls systems and processes to drive a common integrated view of risks, optimal and mitigation responses. This integration is enabled through a dedicated team and Risk Management, Internal Control and Internal Audit systems and processes.

32. CORPORATE SOCIAL RESPONSIBILITY (CSR):

The Company's CSR policy is committed towards CSR activities as envisaged in Schedule VII of the Act. The Details of CSR policy of the Company are available on the website of the Company at www.akmefintrade.com. The Annual Report on CSR activities as required under Companies (Corporate Social Responsibility Policy) Rules,

2014 is attached to this report as Annexure II.

33. NUMBER OF MEETINGSA. Board meeting

The Board met Thirteen (13) times during the year under review. The details of the number of meetings of the Board held during the Financial Year 2025-26 and the attendance therein forms part of the Report on Corporate Governance which forms part of the Annual Report.

B. General Meeting

During the financial year ended March 31, 2026, 2 (Two) General Meetings were held. Further, details of the meetings are given in the Corporate Governance Report, which forms part of the Annual Report.

C. Committee Meetings

The Board of Directors has the following Committees:

a) Audit Committee

b) Nomination and Remuneration Committee

c) Stakeholders' Relationship Committee

d) Corporate Social Responsibility Committee

e) Risk Management Committee

The details of the required Committees of the Board along with their composition, number of meetings and attendance at the meetings are provided in the Report on Corporate Governance as required under Schedule V of the Listing Regulations.

34. SUBSIDIARY, ASSOCIATE AND JOINT VENTURE COMPANY

The Company does not have any subsidiary, associate and joint venture company within the meaning of Section 2(87) and 2(6) of the Companies Act, 2013 and no new subsidiary, associate and joint venture Company was formed during the year under review.

35. DIRECTORS' RESPONSIBILITY STATEMENT

To the best of their knowledge and belief and according to the information and explanations obtained by them,

your Directors make the following statements in terms of Section 134(5) of the Companies Act, 2013:

a. that in the preparation of the Annual Financial Statements for the year ended March 31, 2026, the applicable accounting standards have been followed along with proper explanation relating to material departures, if any;

b. that such accounting policies as mentioned in the Notes to the Financial Statements have been selected and applied consistently and judgment and estimates have been made that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Company as at March 31, 2026 and of the profit of the Company for the year ended on that date;

c. that 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. that the Annual Financial Statements have been prepared on a going concern basis;

e. that proper Internal Financial Controls were in place and that the financial controls were adequate and were operating effectively;

f. that systems to ensure compliance with the provisions of all applicable laws were in place and were adequate and operating effectively.

36. MANAGEMENT DISCUSSION AND ANALYSIS REPORT

In accordance with the applicable provisions of the Master Direction issued by the Reserve Bank of India a detailed analysis of the Company's performance is discussed in the Management Discussion and Analysis Report, which forms part of this Annual Report.

37. HUMAN RESOURCES AND INDUSTRIAL RELATIONS

Many initiatives have been taken to support business through organizational efficiency, process change support and various employee engagement programmes which has

helped the organization achieve higher productivity levels. A significant effort has also been undertaken to develop leadership as well as technical/ functional capabilities in order to meet future talent requirement.

A. TRAINING & DEVELOPMENT

In the field of Human Resource Development, your Company stresses on the need to continuously upgrade the competencies of its employees and equip them to keep abreast of latest developments in the sector. The Company operates in a knowledge intensive business and is committed to enhancing these skills of its employees. In order to achieve this, the Company has an annual training plan to assess the various training needs. Necessary professional skills are also imparted across all levels of employees through training interventions.

B. HUMAN RESOURCE MANAGEMENT

The Company had 333 employees on its rolls at various levels of organizational structure as on March 31, 2026. Our employees remain one of the company's greatest assets. We as an organization, believe in recognizing and appreciating employees for their valuable contribution and loyalty. We offer equal opportunities to all our employees irrespective of gender to learn and grow in the organization. For the convenience of our employees and bringing new ways of working, we are promoting digitalization for our employees as well as our customers.

Your Company lays great emphasis on upgrading the skills of its Human Resource. It benchmarks its practices with the best practices being followed in the corporate world. This, apart from other strategic interventions, leads to effective management of Human Resource thereby ensuring high level of productivity. Your Company enjoys a very cordial and harmonious relationship with its employees.

Your Company is a non-deposit taking Non-Banking Financial Company. The Company has not accepted any deposit during the year under review. Further, the Company had also passed a resolution to the effect that the company has neither accepted public deposit nor would accept any public deposit during the year under review from public.

42. APPLICATION OR PROCEEDING UNDER INSOLVENCY AND BANKRUPTCY CODE, 2016

According to the 2016 Insolvency and Bankruptcy Code, no such application has been made.

43. VIGIL MECHANISM AND WHISTLE BLOWER POLICY

The Company has a whistle-blower policy encompassing vigil mechanism pursuant to the requirements of the Section 177(9) of the Act and Regulation 22 of the SEBI Listing Regulations and Regulation 9A of SEBI (Prohibition of Insider Trading) Regulations, 2015.

The Company has established a Vigil Mechanism/ Whistle Blower policy to enable Directors, and Stakeholders, including individual employees and their representative bodies to report, in good faith, unethical, unlawful or improper practices, acts, or activities and the same have been disclosed on the website of the Company "Microsoft Word - Whistle-Blower-Policy".

44. REPORTING OF FRAUDS BY AUDITORS

During the year under review, neither the statutory auditors 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, which forms part of this Integrated Annual Report.

45. EVALUATION OF BOARD AND SENIOR MANAGEMENT

Pursuant to the provisions of the Companies Act, 2013 and Regulation 17 and Part D of Schedule II to the Listing Regulations, the Board has carried out the annual performance evaluation of its own performance, the Directors individually as well as working of its Audit, Nomination and Remuneration, Stakeholders' Relationship

and Corporate Social Responsibility Committees. A structured questionnaire was prepared after taking into consideration inputs received from the Directors, covering various aspects of the Board's functioning such as adequacy of the composition of the Board and its Committees, Board culture, execution and performance of specified duties, obligations and governance.

The exercise was carried out to evaluate the performance of individual Directors, who were evaluated on parameters such as level of engagement and contribution, independence of judgement, safeguarding the interest of the Company, etc. The Independent Directors of the Company met on February 28, 2026 without the presence of Non-Independent Directors and members of the management to review the performance of Non Independent Directors and the Board of Directors as a whole; to review the performance of the Chairman and Managing Director of the Company and to assess the quality, quantity and timeliness of flow of information between the management and the Board of Directors. The performance evaluation of the Independent Directors was carried out by the entire Board.

46. NOMINATION AND REMUNERATION POLICY

The Board has framed a policy for selection and appointment of Directors, Key Managerial Personnel (KMP) and Senior Management and their remuneration. As and when need arises to appoint Director, KMP and Senior Management Personnel, the Nomination and Remuneration Committee (NRC) of the Company will determine the criteria based on the specific requirements. NRC, while recommending candidature to the Board, takes into consideration the qualification, attributes, experience and independence of the candidate. Director(s), KMP(s) and Senior Management Personnel appointment and remuneration will be as per NRC Policy of the Company. The salient features of the Nomination and Remuneration Policy of the Company has been disclosed in the Corporate Governance Report, which is a part of this report. The said Policy is available on the Company's website on akmefintrade.com/wp-content/uploads/2025/11/6.-Nomination-Remuneration-Policy.pdf.

47. DETAILS OF EMPLOYEE STOCK OPTIONS:

Our Company adopted the ESOP Scheme in accordance

not entered into any One Time Settlement (OTS) with any Bank or Financial Institution. Accordingly, the requirement to disclose details of differences between the valuation carried out at the time of One Time Settlement and the valuation undertaken while availing loans from Banks or Financial Institutions, along with the reasons therefor, is not applicable to the Company.

50. PREVENTION OF SEXUAL HARASSMENT OF WOMEN AT WORKPLACE

Your Company is sensitive to women employees at workplace. As required under the Sexual Harassment of Women at the Workplace (Prevention, Prohibition and Redressal) Act, 2013, the Company has a formal policy to ensure safety of women and prevention of sexual harassment and has set up Internal Complaints Committee (ICC) at its work place(s) to redress the complaints of women employees. During the year, no complaint was filed with ICC and no complaint pending as on the end of the Financial Year March 31, 2026.

Pursuant to the provisions of Section 22 of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013, the complaints received thereunder and the details relating thereto are as follows:

(a) Number of complaints at the beginning of the year: Nil

(b) Number of complaints received during the year: Nil

(c) Number of complaints disposed of during the year: Nil

(d) Number of complaints pending at the end of the year: Nil

51. ACKNOWLEDGEMENT

Your Directors wish to place on record their appreciation for cooperation your Company has received from the various departments like MCA, Registrar of Companies, the Reserve Bank of India, the National Housing Bank, the IRDAI and other regulators, banks, financial institutions and various other Organizations and Agencies for the continued help and co-operation extended by them. The Directors also gratefully acknowledge all stakeholders of the Company viz. customers, members, dealers, vendors, banks and other business partners for the excellent support received from them during the year. The Directors place on record their sincere-appreciation to all employees of the Company for their unstinted commitment and continued contribution to the Company.