TO THE MEMBERS OF PEE CEE COSMA SOPE LTD: The Directors hereby present their 38thAnnual
Report on the business and operations of the Company and the Financial Accounts for the
year ended March 31,2025.

Financial Highlights.

(Rs. in Lakhs)


  

    
Particulars
    
Standalone
    
Consolidated
  
  

    

    
Current Year 31.03.2025
    
Previous Year 31.03.2025
    
Current Year 31.03.2025
    
Previous Year 31.03.2024
  
  

    
Net Revenue from Operation
    
14059.23
    
13364.31
    
14058.84
    
13364.31
  
  

    
Other Income
    
173.99
    
60.34
    
173.99
    
60.34
  
  

    
Total Income
    
14233.22
    
13424.65
    
14232.83
    
13424.65
  
  

    
Total Expenditure
    
12942.61
    
12019.19
    
12929.82
    
12019.19
  
  

    
Profit before tax
    
1290.61
    
1405.46
    
1303.01
    
1405.46
  
  

    
Provision for tax
    
329.68
    
361.09
    
333.10
    
361.09
  
  

    
Profit after tax
    
960.93
    
1044.37
    
969.91
    
1044.37
  
  

    
Dividend on Equity Shares (excluding tax on distributed profits)
    
79.39
    
132.31
    
79.39
    
132.31
  
  

    
Transfer to General Reserve
    
-
    
-
    
-
    
-
  
  

    
Paid-up Share Capital Reserves and Surplus
    
264.63
    
264.63
    
264.63
    
264.63
  
  

    
(excluding revaluation reserve)
    
4592.46
    
3763.84
    
4601.45
    
3763.84
  


Company Performance:

The financial highlights (Standalone and Consolidated) of the Company are as under: The

Consolidated of financial statements becomes applicable on the Company upon Surajbhan
Agencies Limited becoming its subsidiary on February 28, 2025.

Consolidated Revenue from operations as on the close of the financial year is Rs.
14058.84 Lakhs The Standalone Revenue from operations is Rs14059.23 Lakhs as compared to
Rs. 13364.31 Lakhs during the previous year.

Statement of Company's Affair : Our financial performance continues to be encouraging
and we believe that we will continue registering sustained growth going forward. The
company implemented effective strategies that unlocked significant market potential,
resulting in strong margins and increased turnover for the coming year.

Share Capital : The Issued, Subscribed and Paid up Share Capital of the Company as on
March 31, 2025amounted to Rs. 2,64,62,500/- (Rupees Two Crore Sixty Four Lakhs Sixty Two
Thousand Five Hundred Only) divided into 26,46,250 (Twenty Six Lakh Forty Six Thousand Two
Hundred Fifty) number of Equity Shares of Rs. 10/- each (Rupees Ten).

The Company has not issued shares with differential voting rights. It has neither
issued employee stock options nor sweat equity shares and does not have any scheme to fund
its employees to purchase the

shares of the Com pany.

Dividend : Your Directors have pleasure in recommending a dividend of 30% i.e. Rs 3/-
per equity share of face value of ? 10/-each for the financial year ended March 31, 2025
at their meeting held on May 19, 2025 amounting to ? 79.39 Lacs (approx). The dividend
payout is subject to approval of members at the ensuing Annual General Meeting. The
Register of Members and Share Transfer Books will remain closed from Saturday, September
20,2025 to Friday, September 26, 2025 (both days inclusive) for the purpose of payment of
dividend for the financial year ended March 31,2025. The Annual General Meeting is
scheduled to be held on Friday, September 26, 2025.

Transfer of unclaimed dividend to Investor Education and Protection Fund

During the Financial Year 2024-25, the company has transferred ?2,74,317, being Unpaid
Dividend for Financial year 2016-17to I EPF Authority.

During the Financial Year 2024-25, the Company has transferred 6625 Equity shares in
respect of which Dividend has been unpaid/unclaimed for a consecutive period of seven
years to the Investor Education and Protection Fund in pursuance to rule 6(5) of the I EPF
Authority (Accounting, Audit, Transfer and Refund) Rules, 2016. Details of such transfer
is available at Company's website and such shares can be claimed back from I EPF Authority
only after following the prescribed procedure. 

Transfer to Reserve : During the financial year 202425, the Board of Directors of your
Company has decided not to transfer any amount to the Reserves and Surplus Account.

Change in nature of Business of the Company :

There has been no change in the nature of business of the Company.

Material Changes, etc. : Save as mentioned elsewhere in this Report, no material
changes and commitments affecting the financial position of the Company have occurred
between the end of the financial year of the Company March 31,2025. Particulars of Loans,
Guarantees or Investments under Section 186 of the Companies Act, 2013 Detail of loans,
guarantees and investments falling under Section 186 of the Companies Act, 2013 as on
March 31.2025 is as under:


  

    
Particulars of loan to corporate & Others
    
Amount (Rs in Lakhs)
  
  

    
Bloomsbury Buildcon Pvt Ltd
    
3.71
  
  

    
Nipun Infradevelopers Pvt Ltd
    
58.22
  
  

    
Total
    
580.54
  
  

    
Particulars of Investments
    
Amount (in Lakhs)
  
  

    
Investment in Mutual Funds
    
887.57
  
  

    
Suraj Bhan Agencies Ltd
    
61.28
  
  

    
Total
    
948.85
  


Disclosure on Deposit under Chapter V : The

Company has neither accepted nor renewed any deposits from public during the Financial
Year 202425 in terms of Chapter V of the Companies Act, 2013. Report on Subsidiaries,
Associates and Joint Venture companies : During the year under review, Suraj Bhan Agencies
Ltd has become the subsidiary of the Company w.e.f. February 28,2025.

A statement containing the salient features of the financial statements of our
subsidiaries in the prescribed format Form AOC-1 is annexed as a part of this reportas
‘Annexure 1 '

In accordance with Section 136 of the Act, the audited financial statement, including
the consolidated financial statements and related information of the Company and audited
accounts of its subsidiary, are available on Company's website www.peeceecosma.com These
documents will also be available for inspection at registered office of company on any
working day between 3:00 p.m. to 5:00 p.m. till the date of the ensuing Annual General
Meeting (AGM) of the Company.

The Company has noassociates and joint ventures companies.

Conservation of Energy, Technology Absorption, Foreign Exchange Earnings and Outgo :
Pursuant to provisions of Section 134 of the Companies Act,2013 read with Rule 8(3) of the
Companies (Accounts) Rules, 2014 the details of Conservation of Energy, Technology
Absorption, Foreign Exchange Earnings and Outgo are attached as ‘Annexure2' which
forms part of this report.

Listing : At present, the equity shares of the Company are listed at BSE Ltd. The
annual listing fees for the Financial Year2025-26to BSE Ltd have been paid. Directors :
During the Financial Year2024-25,there is no change in the Board of the Company except the
following:

• The second term of office of Shri Anil Gupta (DIN: 00283431) and Smt Babita
Agarwal (DIN: 07101475) as Independent Directors expired on November 13, 2024 and March
24, 2025 respectively.

• The Board of Directors in their meeting held on August 13, 2024 on
recommendation of the Nomination and Remuneration Committee and further approved by the
member at the AGM held on September 30, 2024, appointed Shri Nirbhay Mishra (DIN:
00302769) and Smt Aanchal Jain (DIN: 05348101) as Non-Executive Independent Director for a
term of 5(five) consecutive year commencing from November 14, 2024 and March 25,2025
respectively.

• The Board of Directors in their meeting held on August 13, 2024, on the
recommendation of Nomination and Remuneration Committee of the Board ("NRC"),
and further approved by the member at the AGM held on September 30,2024, re-appointed Shri
Ankur Jain (DIN: 00172356) as Managing Director for a further period of five (5) years
w.e.f. September 1,2024.

• In Pursuant to Sections 149, 152 and other applicable provisions, if any, of the
Companies Act, 2013, one-third of such of the Directors as are liable to retire by
rotation, shall retire every year and, if eligible, offer themselves for reappointment at
every Annual General Meeting (AGM). Consequently, Shri Mayank Jain (DIN: 00112947),
Director will retire by rotation at the

ensuing AGM, and being eligible, offer himself for re-appointment in accordance with
the provisions of the Companies Act, 2013.

• The Board of Director on the meeting held on August 7, 2025 and on the
recommendation of Nomination and Remuneration Committee of the Board ("NRC"),
the Current Designation of Shri Ankur Jain (DIN: 00172356) was changed from "Managing
Director'' to "Non-Executive Director.

• The Board of Directors on the meeting held on August 7, 2025 and on the
recommendation of Nomination and Remuneration Committee of the Board ("NRC"),
are proposing to elevate the position of Shri Ankit Jain (DIN: 05343684)who is currently
serving as Whole-time Director in the Company to the position of Managing Director, for a
further period of five (5) years w.e.f. October 20, 2025 subject to approval of
shareholders, as their current term of office will expire on October19, 2025. The terms
and conditions for their reappointment are contained in the Explanatory Statement forming
part of the Notice of the ensuing AGM of the Company.

A brief resume of the Directors proposed to be appointed/re-appointed in the ensuing
Annual General Meeting, the nature of his expertise in specific functional areas,
disclosure of relationships between Directors inter-se, names of Companies in which he/she
has held directorships, committee memberships/chairmanships, his shareholding etc., is
annexed to the Corporate Governance Report and Notice of the ensuing AGM and forming part
of the Annual Report.

Key Managerial Personnel : The Key Managerial Personnel (KMP) in the Company as per
Section 2(51) and 203 of the Companies Act, 2013 are as follows:


  

    
Name
    
Designation
  
  

    
Shri Mayank Jain
    
Executive Chairman
  
  

    
Shri Ankur Jain
    
Managing Director'
  
  

    
Shri Ankit Jain
    
Whole Time Director
  
  

    
Mr. Brij Mohan Verma
    
Chief Financial Officer
  
  

    
Smt. Nidhi Agarwal
    
Company Secretary
  


'Ceased to be Managing Director w.e.f. August 7, 2025.

Policy on Directors appointment and Policy on remuneration : Pursuant to the
requirement under

Section 134(3)(e) and Section 178(3) of the Companies Act, 2013, the policy on
appointment of Board members including criteria for determining qualifications, positive
attributes, independence of a Director and the policy on remuneration of Directors, KMP
and other employees is attached as ‘Annexure- 3' respectively, which forms part of
this report. Particulars of remuneration of Directors/ KMP/ Employees : There are no
employees who are in receipt of remuneration more than the limits prescribed under Rule
5(2) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules,
2014.Details of top ten employees in respect of their remuneration required under Rule
5(2) is attached as ‘Annexure4'.

Disclosures pertaining to remuneration and other details as required under Section
197(12) of the Act read with Rule5(1) of the Companies (Appointment and Remuneration of
Managerial Personnel) Rules, 2014 is attached as ‘Annexure 5' which forms part of
this report.

Declaration by Independent Director : The NonExecutive Independent Directors of the
Company have given the declarations stating that they continue to confirm the criteria set
out for Independent Directors under Section 149(6) of the Companies Act, 2013 and
Regulation 16 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Number of Meetings of the Board : During the Financial Year 2024-25,4 (four) Board
meetings were held. Attendance of Directors are as below:


  

    
Name
    
Total No. of Board meeting
    
Total No. of board meeting attended
  
  

    
Shri Ankur Jain
    
4
    
4
  
  

    
Shri Mayank Jain
    
4
    
4
  
  

    
Shri Ankit Jain
    
4
    
4
  
  

    
Shri Anil Gupta*
    
3
    
2
  
  

    
Smt Babita Agarwal"
    
4
    
4
  
  

    
Shri Kshitiz Aqarwal
    
4
    
4
  
  

    
Shri Nirbhay Kishore Mishra"*
    
1
    
1
  
  

    
Smt Aanchal Jain""
    
0
    
0
  


'Ceased w.e.f. November 13, 2024. "Ceased w.e.f. March 24, 2025. "'Appointed
w.e.f. November 14, 2024. '"'Appointed w.e.f. March 25, 2025.

Performance Evaluation of the Board, its Committees and Individual Directors : Pursuant
to applicable provisions of the Companies Act, 2013and the SEBI (Listing Obligations and
Disclosure Requirements) Regulations, 2015;the Board, in consultation with its Nomination
& Remuneration Committee, has formulated a framework containing, inter-alia, the
criteria for performance evaluation of the entire Board of the Company, its Committees and
Individual Directors, including Independent Directors.

A structured questionnaire has been prepared, covering various aspects of the
functioning of the Board and its Committee, such as, adequacy of the constitution and
composition of the Board and its Committees, matters addressed in the Board and Committee
meetings, processes followed at the meeting, Board's focus, regulatory compliances and
Corporate Governance, etc. Similarly, forevaluation of Individual Director's performance,
the questionnaire covers various aspects like his/her profile, contribution in Board and
Committee meetings, execution and performance of specific duties, obligations, regulatory
compliances and governance, etc.

Board members had submitted their response on a scale of 5(excellent) - 1 (poor) for
evaluating the entire Board, respective Committees of which they are members and of their
peer Board members, including Chairman of the Board.

The Independent Directors had met separately without the presence of Non-Independent
Directors and the members of management and discussed, inter-alia, the performance of
non-independent Directors and Board as a whole and the performance of the Chairman of the
Company after taking into consideration the views of executive and Non-Executive
Directors.

The Nomination and Remuneration Committee has also carried out evaluation of every
Director's performance. The performance evaluation of all the Independent Directors have
been done by the entire Board, excluding the Director being evaluated. On the basis of
performance evaluation done by the Board, it shall be determined whether to extend or
continue their term of appointment, whenever the respective term expires. The Directors
expressed their satisfaction with the evaluation process.

Composition of Audit Committee : As on March 31, 2025, the Audit Committee of the
Company comprises the following directors:

1. Mr Kshitiz Agarwal-Chairman (Independent Director)

2. Ms Aanchal Jain (Independent Director)

3. Mr Nirbhay Kishore Mishra (Independent Director)

Second Tenure of Ms. BabitaAgarwal (DIN: 07101475) as Independent Directors expired on
March 24, 2025. Accordingly, board of Directors in their meeting held on February 13, 2025
has re-constituted Audit Committee of the Board of Directors.

Further, all recommendations of Audit Committee were accepted by the Board of
Directors.

Statutory Auditors and their Report: M/s Doogar & Associates, Chartered
Accountants, Statutory Auditors of the Company were appointed at the 35th (Thirty Fifth)
Annual General Meeting of the Company held on September 24, 2022 to hold such office till
the conclusion of the AGM to be held in the year 2027. The Auditors report does not
contain any qualification, reservation or adverse remark on the financial statements for
the year ended March 31, 2025. The notes on financial statement referred to in the
Auditors' Report are self-explanatory and therefore do not require any further comments.

Secretarial Auditors : Your Board, during the year, appointed M/s R&D Company
Secretaries, to conduct Secretarial Audit of the Company for the financial year ended
March 31, 2025. The Report of M/s R&D Company Secretaries in terms of Section 204 of
the Act is provided in the "Annexure 6' forming part of this Report.

Observations of Secretarial Auditor

1. Certain statutory e-forms were not filed with the Registrar of Companies within the
prescribed timelines, resulting in non-compliance with the relevant provisions of the
Companies Act, 2013. The details of such delayed filings are as under:

• e-Form MR-1 -1 instance

• e-Form MGT-14 - 3 instances (events dated August 13,2024, September 1 2024,
February 13,2025)

• e-Form DIR-12 - 3 instances (events dated November 11, 2024, November 14, 2024,
September 30,2024)

• e-Form CRA-2 -1 instance

• e-Form I EPF-2 -1 instance

• e-Form IEPF-4-1 instance Management Explanation

• The above mentioned delays occurred due to technical errors in MCA site and also
due to oversight.

Cost Auditors : Pursuant to the provisions of Section 148 of the Companies Act, 2013
maintenance of Cost Records is required by the Company and accordingly such accounts and
records are made and maintained. The Board of Directors, in compliance with the provisions
of the Companies Act, 2013, Rules and

Notifications issued thereunder, have appointed M/s Dileep Verma & Associates, Cost
Accountants, as Cost Auditors to conduct Audit of the Cost Accounts maintained by the
Company for the financial year2024- 25. The Board of Directors has, based on the
recommendations of the Audit Committee, in their meeting held on 19th May, 2025,
re-appointed M/s Dileep Verma & Associates, Cost Accountant, as Cost Auditors of the
Company to conduct the audit of the Company's Cost Records for the financial year 202526.
M/s Dileep Verma & Associates has confirmed his independence and arm's length
relationship with the Company and that he is free from the disqualifications specified in
Section 139, 141 of the Act and his appointment meets the requirements prescribed in
Section 141(3)(g) and 148 of the Act. In compliance with Rule 14 of the Companies (Audit
and Auditors), Rules, 2014, an item for ratification of remuneration of cost auditor for
conducting the audit for the financial year 2025-26 has been included in the Notice of the
ensuing AGM for member's approval. The observation / emphasis of matter given in the Cost
Audit Report with respect to maintenance of unit of measurement other than those specified
in HSN Code as per the Customs Tariff Act, 1975, are self-explanatory and therefore, do
not call for any further comments.

Fraud Reporting : During the year under review, no instances of fraud were reported by
the Statutory Auditors, Cost Auditors and Secretarial Auditors of the Company in terms of
provisions of Section 143(12) of the Companies Act, 2013.

Details of significant and material orders passed by the regulators, courts or
tribunals impacting the going concern status of the Company

No significant and material order has been passed by the regulators, courts, tribunals
impacting the going concern status and Company's operations in future. Directors'
Responsibility Statement : Pursuant to the provisions under Section 134(5) of the
Companies Act, 2013, with respect to Directors' Responsibility Statement, the Directors
confirm:

a) That in the preparation of the Annual Accounts, the applicable Accounting Standards
have been followed along with proper explanation relating to material departures;

b) That they had selected such accounting policies and applied them consistently, and
made judgements and estimates that are reasonable and prudent, so as to give a true and
fair view of the state of affairs of the Company at the end of the financial year and of
the profit and loss of the Company for that period;

c) That they had taken proper and sufficient care 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 they had prepared the annual accounts on a going concern basis;

e) That they 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 they had devised proper systems to ensure compliance with the provisions of all
applicable laws and that such systems were adequate and operating effectively.

Secretarial Standards : The Company has complied with the provisions of Secretarial
Standards issued by Institute of Company Secretaries of India and notified by the Ministry
of Corporate Affairs.

Corporate Governance : Your Company maintains the highest level of transparency,
accountability and good management practices through the adoption and monitoring of
corporate strategies, goals and procedures to comply with its legal and ethical
responsibilities.

The Board has also evolved and adopted a Code of Conduct as per SEBI (Listing
Obligations and Disclosure Requirements) (Amendment) Regulations, 2015 based on the
principles of good Corporate Governance and Best Management Practices. The Code is
available on the Company's website i.e., www.peeceecosma.comunder "Investors-
Corporate Governance" Section.

As required by SEBI (Listing Obligations and Disclosure Requirements) Regulations,
2015, a separate Report on Corporate Governance along with the Statutory Auditors'
Certificate confirming compliance with Corporate Governance norms is annexed to this
Report.

Corporate Social Responsibility (CSR) : The

Company has a Corporate Social Responsibility Committee in place as per the provisions
of Section 135 of the Companies Act, 2013. As on March 31,2025, the Committee consisted of
Mr. Mayank Jain, Chairman, Mr. Ankit Jain and Ms Aanchal Jain as other members of the
Committee.

The Company's Corporate Social Responsibility Policy (CSR Policy) duly approved by the
Board, indicates the activities to be undertaken by the Company to fulfil the expectation
of our Stakeholders and to continuously improve our social, environmental and economical
performance while ensuring sustainability and operational success of our Company.

The Company would also undertake other need based initiatives in compliance with
Schedule VII to the Companies Act, 2013. The guiding principles for all CSR initiatives of
the Company are as follows:

• Establishing a guideline for compliance with the provisions of Regulations to
dedicate a percentage of Company's profits for social projects;

• Ensuring the implementation of CSR initiatives in letter and spirit through
appropriate procedures and reporting; and

• Creating opportunities for employees to participate in socially responsible
initiatives.

Further, the Board of Directors of your Company has also adopted the CSR Policy of the
Company as approved by the Corporate Social Responsibility Committee which is also
available on the website of the Company at www.peeceecosma.com.

The Annual Report on CSR activities for the financial year 2024-25 is annexed as
‘Annexure -T to this Report.

Internal Financial Controls 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 company's policies, the safeguarding of its assets, the prevention
and detection of frauds and errors, the accuracy and completeness of the accounting
records, and the timely preparation of reliable financial information.

The Company has a well-placed, proper and adequate IFC system which ensures that all
assets are safeguarded and protected and that the transactions are authorised, recorded
and reported correctly. The Company's IFC system also comprises due compliances with
Company's policies and Standard Operating Procedures (SOP's) and audit and compliance by
in-house Internal Audit Division, supplemented by internal audit checks from M/s Jay Pee
& Associates, Chartered Accountants, the Internal Auditors and various transaction
auditors. The Internal Auditors independently evaluate the adequacy of internal controls
and concurrently audit the majority of the transactions in value terms. Independence of
the audit and compliance is ensured by direct reporting of Internal Audit Division and
Internal Auditors to the Audit Committee of the Board. During the year the Internal
auditors have also been engaged for providing assistance in improvising IFC framework
(including preparation of Risk & Control Matrices for various processes) and
deployment of Self-Assessment Tool. Details of internal financial control and its adequacy
in

compliance with the provisions of Rule 8 (5)(viii) of Companies (Accounts) Rules, 2014
are included in the Management Discussion and Analysis Report, which forms part of this
Report.

Risk Management Policy : The Company has adopted a Risk Management Policy in accordance
with the provisions of the Act and SEBI (Listing Obligations and Disclosure Requirements)
Regulation, 2015. It establishes various levels of accountability and overview within the
Company, while vesting identified managers with responsibility for each significantrisk.
The Internal Audit Department facilitates the execution of Risk Management Practices in
the Company, in the areas of risk identification, assessment, monitoring, mitigation and
reporting. Through this program, each Function and Unit addresses opportunities and risks
through a comprehensive approach aligned to the Company's objectives. The Company has laid
down procedures to inform the Audit Committee as well as the Board of Directors about risk
assessment and management procedures and status.

Sustainability is embedded in the Corporate Enterprise Risk Management program, which
gives an opportunity to increase the effectiveness of risk management practices and for
improving business efficiency. The Company's social and environmental policies correlate
strongly with the risk management strategy and ultimately the financial performance.

This risk management process, which is facilitated by internal audit, covers risk
identification, assessment, analysis and mitigation. Incorporating sustainability in the
process also helps to align potential exposures with the risk appetite and highlights
risks associated with chosen strategies. The current risk slate and the comprehensive risk
policy have been further redefined during the year. The major risks forming part of the
Enterprise Risk Management process are linked to the audit universe and are covered as
part of the annual risk based audit plan.

Vigil Mechanism Policy : The Company has adopted a Vigil Mechanism Policy, to provide a
formal mechanism to the Directors and employees to report their concerns about unethical
behavior, actual or suspected fraud or violation of the Company's Code of Conduct or
ethics policy. The Policy provides for adequate safeguards against victimization of
employees who avail of the mechanism and also provides for direct access to the Chairman
of the Audit Committee. It is affirmed that no personnel of the Company has been denied
access to the Audit Committee.

Prevention of Sexual Harassment : The Company has zero tolerance for sexual
harassmentat workplace

and has adopted a policy on prevention, prohibition and redressal of sexual harassment
at workplace in compliance with the provisions of the Sexual Harassment of Women at
Workplace (Prevention, Prohibition and Redressal) Act, 2013 and the Rules made thereunder
for prevention and redressal of complaints of Sexual Harassment at workplace.

The Company is committed to provide equal opportunities without regard to their race,
caste, sex, religion, colour, nationality, disability etc. All women associates
(permanent, temporary, contractual & trainees) as well as any women visiting the
Company's office premises or women service providers are covered under this Policy. All
employees are treated with dignity with a view to maintain a work environment free of
sexual harassment whether physical, verbal or psychological.

The Directors further state that during the year under review, there were no complaints
filed pursuant to the Sexual Harassment of Women at Workplace (Prevention, Prohibition and
Redressal) Act, 2013. The Internal Complaints Committee has been setup to redress
complaints regarding Sexual Harassment, if any.

Web address for Annual Return : As per Section 134(3)(a) of the Companies Act, 2013,
the Annual Return referred to in Section 92(3) has been placed on the website of the
Company www.peeceecosma.com under the Investors Relation.

Contracts or arrangements with Related Parties under Section 188(1) of the Companies
Act, 2013 :

With reference to Section 134(3)(h) of the Companies Act, 2013,all contracts and
arrangements with related parties under Section 188(1) of the Act, entered by the Company
during the Financial Year, were in the ordinary course of business and on arm s length
basis. During the year, the Company had not entered into any contract or arrangement with
related parties which could be considered ‘material'according to the policy of the
Company on Materiality of Related Party Transactions. The detail of particulars of
contracts or arrangements with related parties referred to in Section 188(1) is given in
Form AOC-2 annexed with this report marked as ‘Annexure 8'.

With reference to Clause 53(f) of SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015, your attention is drawn to the Related Party disclosures
set out in Note no. 40of the Financial Statements.

Details of application made or any proceeding pending under The Insolvency and
Bankruptcy Code, 2016 (31 Of 2016) during the year along with theirstatus as atthe end of
the financial year

During the year under review, no application was made and no proceeding was pending
under the Insolvency and Bankruptcy Code, 2016(31 of 2016).

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

During the year under review, no such valuation was required to be done.

Acknowledgements : Your Directors place on record their gratitude to the Central
Government, State Governments and Company's Bankers for the assistance, co-operation and
encouragement they extended to the Company. Your Directors also wish to place on record
their sincere thanks and appreciation for the continuing support and unstinting efforts of
investors, vendors, dealers, business associates and employees in ensuring an excellent
all around operational performance.


  

    

    
By order of the board For Pee Cee Cosma Sope Ltd.
  
  

    
Date : 07.08.2025 Place : Agra
    
Mayank Jain DIN : 00112947 Executive Chairman Add: 119, Jaipur House Agra- 282 010,
    U.P.