To

The Members

Diligent Industries Limited

Your directors have pleasure in presenting herewith the 32nd Annual Report on the business of Your Company together with the Audited Accounts for the financial year ended 31st March, 2026.

FINANCIAL SUMMARY:

(Rs. In Lakhs, except EPS Data)

REVIEW OF OPERATIONS:

During the financial year 2025–26, the Company continued its operations in the manufacturing, processing and trading of edible oils, food products, feed products and agricultural commodities. The operating environment remained influenced by fluctuations in commodity prices, availability of raw materials and competitive market conditions. Despite these challenges, the Company continued its business operations with emphasis on operational continuity and prudent financial management.

Revenue from Operations for the year stood at Rs15,295.18 lakh as against Rs14,355.70 lakh during the previous financial year, registering a growth of approximately 6.54%. The increase in revenue reflects higher business turnover during the year.

The Company reported Profit Before Tax (PBT) of Rs337.60 lakh as against Rs348.70 lakh in the previous year. Profit After Tax (PAT) stood at Rs252.33 lakh compared with Rs251.49 lakh in FY 2024–25. The Company maintained a comparable level of profitability during the year notwithstanding the dynamic business environment.

The Company's financial position continued to remain supported by its operating activities. As at 31 March 2026, Property, Plant and Equipment stood at Rs1,290.32 lakh, compared with Rs1,232.12 lakh in the previous year, while Capital Work-in-Progress increased to Rs299.61 lakh from Rs225.57 lakh, indicating continued investment in productive assets.

Working capital remained a significant component of the Company's operations. Inventories amounted to Rs4,615.21 lakh compared with Rs3,973.63 lakh in the previous year, while Trade Receivables stood at Rs2,981.19 lakh against Rs839.41 lakh as at 31 March 2025.

The Company continued to meet its operational and working capital requirements through an appropriate mix of internal accruals and borrowings. Total Borrowings as at 31 March 2026 stood at Rs3,929.51 lakh, compared with Rs3,636.97 lakh as at 31 March 2025.

The management continues to focus on efficient utilization of resources, prudent working capital management, operational efficiency and compliance with applicable statutory and regulatory requirements to support the Company's long-term business objectives.

CHANGE IN NATURE OF BUSINESS:

During the year under review, the Company further enhanced its refinery facilities and continued to undertake various upgradation initiatives aimed at improving operational efficiency and strengthening its overall processing capabilities. There has been no significant change in the nature of business activities carried on by the Company during the year.

The Company continues to focus on the refining, processing and trading of edible oils and allied agricultural products as its core business activities, with an emphasis on sustainable growth and long-term operational efficiency. In addition, the Company is evaluating opportunities to expand its business into the agro-processing sector in the near future, with a view to diversifying its business portfolio and creating additional avenues for sustainable growth.

LISTING:

The Company has been listed at BSE alone w.e.f. 11-10-1995. The stock exchange symbol for shareholders identity is DILIGENT.

DIVIDEND:

With an interest to re-invest the profits, the Directors of your Company did not recommend any dividend for the Financial Year 2025-26.

Dividend Distribution Policy: Please click here for complete details on Dividend Distribution and Dividend Distribution Policy of the Company https://www.diligentindustries.com/assets/images/investor-relations/policies-codeofconduct/dividend-distribution-policy-dil-29-05-2024.pdf

TRANSFER TO RESERVES:

The profit after tax for the period has been transferred to the reserve & surplus in the balance sheet / other equity schedule in the balance sheet.

SHARE CAPITAL AND ALLOTMENTS

During the year under review, there was no change in the capital structure of the company. The Authorized Share Capital of the Company as on March 31, 2026 stands at Rs35,00,00,000/- and Paid-up Share Capital of the Company stands at Rs23,84,30,766/-, comprising 23,84,30,766 Equity Shares of Rs1/- each. There are no allotments equity shares during the year under review.

Change in Shareholding Pattern

During the year under review, there is no change in the shareholding pattern of the promoters of the Company. The updated shareholding structure has been filed with the stock exchange in compliance with Regulation 31 of SEBI (LODR) Regulations, 2015 and available in the website of the company at https://www.diligentindustries.com/investor-relations/shareholding-patterns.html.

DEPOSITS:

Your Company has not accepted any deposits falling within the meaning of Section 73 of the Companies Act, 2013 read with Companies (Acceptance of Deposits) Rules, 2014 during the Financial Year.

BOARD OF DIRECTORS & KEY MANAGERIAL PERSONNEL

Your Board consists of Six (6) Directors including Three Independent Non- Executive Directors and One Non-Executive Non- Independent Director. None of the Directors of the Company are disqualified under the Provisions of the Companies Act, 2013 (‘Act') or under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. All independent Directors have provided confirmations as contemplated under Section 149(7) of the Companies Act 2013 stating that they meet the criteria of independence, as provided in Section 149(6) and Regulation 25 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Appointments / Re-appointments:

During the year under review, pursuant to Section 152(6) Mrs. Phani Anupama Vankineni (DIN: 00935032) is being retired by rotation and being eligible she herself offer for reappointment. Therefore, members may appointment her as Non-Executive Director Non- Independent in the ensuring Annual General meeting.

FORMAL ANNUAL EVALUATION MADE BY THE BOARD OF ITS OWN PERFORMANCE AND OF ITS COMMITTEES AND INDIVIDUAL DIRECTORS

The Company has in place a Policy for evaluation of the performance of the Board of Directors, its Committees and individual Directors, in accordance with the provisions of the Companies Act, 2013 and the applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The Policy provides a framework for evaluation of the performance of the Board as a whole, its Committees and individual Directors, including the Independent Directors and the Chairperson of the Board. The evaluation is undertaken with reference to various parameters, including the composition and effectiveness of the Board, participation and contribution of Directors in Board and Committee meetings, understanding of the Company's business and affairs, strategic guidance, quality and timeliness of information provided to the Board, compliance with applicable laws and ethical standards, exercise of independent judgment, adherence to fiduciary responsibilities and overall effectiveness in discharging the respective duties and responsibilities.

The performance of the Board as a whole is evaluated by the Board, taking into consideration, inter alia, its composition, structure, effectiveness of deliberations, quality of decision-making, monitoring of management performance, risk oversight, governance standards and fulfilment of its key responsibilities.

The performance of the various Committees of the Board is evaluated with reference to their respective composition, terms of reference, effectiveness in discharging their responsibilities, participation of members, quality of deliberations and recommendations made to the Board.

The performance of individual Directors is evaluated with reference to their respective roles and responsibilities, attendance and participation in Board and Committee meetings, contribution to the deliberations and decision-making process, exercise of independent judgment, understanding of the Company's business and affairs, compliance with applicable laws and governance standards, and overall contribution to the functioning of the Board.

The performance evaluation of Independent Directors is undertaken by the entire Board, excluding the Independent Director being evaluated. The evaluation, inter alia, considers the performance of the Independent Directors, fulfilment of the criteria of independence and their independence from the management, as prescribed under the applicable provisions of the Companies Act, 2013 and the SEBI LODR Regulations.

The performance evaluation of the Chairperson takes into consideration his/her leadership of the Board, effectiveness in facilitating constructive deliberations, ensuring adequate participation of Directors, maintaining an appropriate balance between the interests of various stakeholders and promoting high standards of corporate governance.

The outcome of the performance evaluation is considered by the Board and the Nomination and Remuneration Committee, as applicable, for identifying areas of improvement and strengthening the effectiveness of the Board and its Committees. Appropriate measures, wherever considered necessary, are undertaken based on the observations arising from the evaluation process.

The Company undertakes the performance evaluation process annually in accordance with the applicable statutory and regulatory requirements. The evaluation process is intended to continuously improve the effectiveness of the Board, its Committees and individual Directors and to strengthen the Company's overall corporate governance framework.

In a separate meeting of independent directors held on February 14, 2026, the performance of non-independent directors, performance of the Board as a whole and performance of the Chairman was evaluated, considering the views of Executive directors and non-executive directors. The same was discussed in the Board meeting that followed, at which the performance of the Board, its committees and individual directors was also discussed.

The performance of the Board was evaluated by the Independent Directors, after seeking inputs from all the directors on the basis of the criteria such as the Board's composition, structure, effectiveness of Board processes, information and functioning, etc.

The Independent Directors reviewed the performance of the individual directors based on the criteria such as the contribution of the individual director to the Board like preparedness on the issues to be discussed, meaningful and constructive contribution and inputs in meetings, etc. In addition, the Chairman was also evaluated on the key aspects of his role.

Evaluation by Board (Other than Independent Directors):

In accordance with Regulation 17(10) of SEBI Listing Regulations, the entire Board of Directors of the Company shall evaluate the performance of Independent Directors of the Company. Performance evaluation of Independent Directors was done by the entire Board, excluding the Independent Director being evaluated.

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 specific duties, obligations and governance. A separate exercise was carried out to evaluate the performance of individual Directors including the Chairman of the Board, who were evaluated on parameters such as level of engagement and contribution, independence of judgment, safeguarding the interest of the Company and its minority shareholders etc. The performance evaluation of the Independent Directors was carried out by the entire Board. The performance evaluation of the Chairman and the Non-Independent Directors was carried out by the Independent Directors who also reviewed the performance of the Secretarial Department. The Directors expressed their satisfaction with the evaluation process.

Criteria for Performance Evaluation:

a. Ability of the candidates to devote sufficient time and attention to his professional obligations as Independent Director for informed and balanced decision making.

b. Adherence to the Code of Conduct in letter and in spirit by the Independent Directors.

c. Bringing objectivity and independence of view to the Board's discussions in relation to the Company's strategy, performance, and risk management.

d. Statutory Compliance and ensuring high standards of financial probity and Corporate Governance.

e. Responsibility towards requirements under the Companies Act, 2013, Responsibilities of the Board and Accountability under the Director's Responsibility Statement.

Familiarization Programmes for Independent Directors:

All Independent Directors inducted into the Board attended an orientation program. The details of the Familiarization programmes to Independent Directors are available on its website at Familiarization programmes. A familiarization program for the Independent Directors was also held in its separate meeting.

The following are the feminization programmes held during the year.

INDEPENDENT DIRECTORS' DECLARATION

Each of the Independent Directors of the Company have submitted declaration, pursuant to Section 149(7) of the Companies Act, 2013 ("the Act"), stating that they meet the criteria of independence as laid down in Section 149(6) of the Act and Regulation 16 of the SEBI (LODR) Regulations, 2015.

DIRECTORS RESPONSIBILITY STATEMENT

Pursuant to Section 134 (5) of the Companies Act, 2013 Your Directors confirm that:

i) In preparation of annual accounts for the financial year ended 31st March, 2026 the applicable Accounting Standards have been followed along with proper explanation relating to material departures;

ii) The Directors have selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and prudent so as to give true and fair view of the state of affairs of the Company at the end of the financial year ended 31st March, 2026 and of the profit and loss of the Company for the year;

iii) The Directors have taken proper and sufficient care for their maintenance of adequate accounting records in accordance with the provisions of the Companies Act for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities;

iv) The Directors had prepared the annual accounts on a ‘going concern' basis;

v) 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

vi) The directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate and operating effectively.

STATUTORY AUDITORS & REPORT:

M/s. P. Suryanarayana & Co., the Statutory Auditors of the Company were appointed for a period of 5 years from FY 24-25 to 28-29 by the members in the 30th AGM held on 30/08/2024. Accordingly, M/s. P. Suryanarayana & Co., will hold the office as the Statutory Auditors of the Company till the FY 28-29.

The Statutory Audit Report 2026 does not contain any observations, reservations or adverse remarks except the as mentioned here and it is self-explanatory.

Regarding the Income-Tax Liabilities and Tax Deducted at Source- The Company is evaluating the possibilities of filing appeals wherever possible, and other due shall be paid soon.

SECRETARIAL AUDITORS & REPORT:

M/s. Ganga Anil Kumar & Associates ("GAKA"), Practicing Company Secretaries, were appointed for five years from April 01, 2025 till March 31, 2030 by the shareholders of the company at the 31st Annual General Meeting held on September 30, 2025. to conduct the secretarial audit of the Company for the financial year 2025-26, as required under Section 204 of the Companies Act, 2013 and Rules there-under. The secretarial audit report for FY 2025-26 forms part of the Annual Report as Annexure-II to the Board's report. The Secretarial Audit Report does not contain any reservations, qualifications or adverse remarks except the following and is self-explanatory.

Reply of the management for the observations of the Secretarial Auditor under Regulation 31 of the SEBI (LODR) Regulations -2015: The management hereby reply that such delay of 1 day for filing the shareholding pattern in the September 2025 Quarter, is inadvertent and will ensure to file within time in the future and delay of 4 days for filing the shareholding pattern in the June 2025 Quarter is inadvertent and was under impression that in view of introduction of SDD shareholding pattern, company need not file shareholding pattern.

INTERNAL AUDIT

In terms of Sec. 138 of the Companies Act, 2013 internal auditor(s) of the company have been appointed and the Internal Auditor of the company directly reports to the Audit Committee.

COST RECORDS & AUDIT

Pursuant to the provisions of Section 148 of the Companies Act, 2013 read with the Companies (Cost Records and Audit) Rules, 2014, the Company is maintaining cost records as specified by the Central Government.

ADEQUACY OF INTERNAL FINANCIAL CONTROLS WITH REFERENCE TO THE FINANCIAL STATEMENTS

The Company has an Internal Control System, commensurate with the size, scale and complexity of its operations. Management has set-up a system to monitor and evaluates the efficacy and adequacy of internal control system in the Company on regular basis, its compliance with operating systems, accounting procedures and policies at all locations of the Company. Based on the audit reports the units undertake corrective action in their respective areas and strengthen the controls. Significant audit observations and corrective actions thereon are presented to the Audit Committee of the Board periodically.

The Board of Directors of the Company have adopted various policies like Related Party Transactions policy, Whistle Blower Policy, policy to determine material subsidiaries and such other procedures for ensuring the orderly and efficient conduct of its business for safeguarding 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.

Based on the framework of internal financial controls and compliance systems established and maintained by the Company, the Board of Directors is of the opinion that the Company's internal financial controls were adequate and effective during the FY 2025-26.

RISK MANAGEMENT:

The Risk Management is overseen by the Audit Committee of the Company on a continuous basis. The Committee oversees Company's process and policies for determining risk tolerance and review management's measurement and comparison of overall risk tolerance to established levels. Major risks identified by the businesses and functions are systematically addressed through mitigating actions on a continuous basis. For details, please refer to the Management Discussion and Analysis report which form part of the Board Report.

The Board has framed a Risk Management Policy, inter alia, identifying various elements of risks faced by the Company which, in the Board's opinion, may threaten its existence and providing measures to control and mitigate such risks. The said Policy is posted on the Company's website www.diligentindustries.com.

ANNUAL RETURN:

In accordance with the provisions of Section 92 of the Companies Act, 2013, the Annual Return for the FY 2025-26 will be placed in the website of the Company at https://www.diligentindustries.com/investor-relations/annual-return.html.

CORPORATE SOCIAL RESPONSIBILITY (CSR):

As per the criteria laid down in the Companies Act, 2013, the provisions of Corporate Social Responsibility are not applicable to your Company during the current financial year.

CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE OUTGO

Information required under section 134(3) (m) of the Companies Act, 2013 read with Rule 8 of the Companies (Accounts) Rules, 2014, is enclosed herewith as Annexure – III.

OTHER DISCLOSURES:

Board Meetings

During the year under review five Board Meetings were held. For further details, please refer Corporate Governance Report which forms part of this Annual Report.

Committees of Board

Your company has the following committees namely:

1. Audit Committee

2. Nomination and Remuneration Committee

3. Stakeholders Relationship Committee

The constitution of all the committees is as per the Companies Act, 2013 and SEBI (LODR) Regulations, 2015. The details of the Constitution are mentioned in Corporate Governance Report, which forms part of this Annual Report.

CORPORATE GOVERNANCE

The Report on Corporate Governance as stipulated in Regulation 34(3) of SEBI (LODR) Regulations, 2015 and other applicable Regulations is attached hereto as a part of this report as Annexure – IX

MANAGEMENT DISCUSSION AND ANALYSIS

A brief note on the Management discussion and analysis for the year is annexed as Annexure - VIII

VIGIL MECHANISM:

In pursuant to the provisions of section 177(9) & (10) of the Companies Act, 2013 and Regulation 22 of SEBI (LODR) Regulations, 2015, a Vigil Mechanism for directors and employees to report genuine concerns or grievances about unethical behavior, actual or suspected fraud or violation of the Company's code of conduct or Ethics Policy and to provide adequate safeguards against victimization of persons who use such mechanism and to provide direct access to the Chairperson of the Audit Committee in appropriate or exceptional cases.

The Policy on vigil mechanism and whistle blower policy may be accessed on the Company's website at https://www.diligentindustries.com/assets/images/investor-relations/policies-codeofconduct/Whistle-Blower-Policy.pdf

REMUNERATION RATIO OF THE DIRECTORS/ KEY MANAGERIAL PERSONNEL/ EMPLOYEES:

Statement showing disclosures pertaining to remuneration and other details as required under Section 197(12) of the Companies Act read with Rule 5(1) and 5(2) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 is enclosed herewith as Annexure – IV.

PARTICULARS OF EMPLOYEES

No employee of your Company is in receipt of remuneration during the financial year under review as per Rule 5(2) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014.

PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS:

Details of balances of the Loans, guarantees and investments if any covered under Section 186 of the Companies Act, 2013 are given in the notes to the financial statements pertaining to the year under review.

No Loans, guarantees and investments made / provided during the year under review covered under Section 186.

SUBSIDIARIES, ASSOCIATE COMPANIES AND JOINT VENTURES:

The Company has no subsidiaries, joint venture, associate companies during the year under review.

RELATED PARTY TRANSACTIONS:

Related party transactions entered during the financial year under review are disclosed in the Financial Statements of the Company for the financial year ended 31st March, 2026. These transactions were entered at an arm's length basis and in the ordinary course of business. There were no materially significant related party transactions with the Company's Promoters, Directors, Management or their relatives, which could have had a potential conflict with the interests of the Company. Form AOC-2, containing a note on the aforesaid related party transactions is enclosed herewith as Annexure – VI.

Related Party Disclosures, as per Schedule V of SEBI (LODR) Regulations, 2015 are enclosed herewith as Annexure-VII.

The policy on materiality of Related Party Transactions and dealing with related party transactions as approved by the Board may be accessed on the Company's website at https://www.diligentindustries.com/assets/images/investor-relations/policies-codeofconduct/Policy-on-Related-Party-Transactions.pdf .

HUMAN RESOURCES:

Your Company considers its Human Resources as the key to achieve its objectives. Keeping this in view, your Company takes utmost care to attract and retain quality employees. The employees are sufficiently empowered, and such work environment propels them to achieve higher levels of performance. The unflinching commitment of the employees is the driving force behind the Company's vision. Your Company appreciates the spirit of its dedicated employees.

DISCLOSURE AS PER SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION AND REDRESSAL) ACT, 2013:

The Company has in place an Anti-Sexual Harassment Policy in line with the requirements of the Sexual Harassment of Women at the Workplace (Prevention, Prohibition & Redressal) Act, 2013. Internal Complaints Committee (ICC) has been set up to redress complaints received regarding sexual harassment. All employees (permanent, contractual, temporary, trainees) are covered under this policy. No cases were filed pursuant to the Sexual Harassment of Women at Work Place (Prevention, Prohibition and Redressal) Act, 2013 during the year under review.

The Company has zero tolerance for sexual harassment at workplace. Further details pertaining to the same, as required to be disclosed, are furnished in the Corporate Governance Report annexed hereunder.

DISCLOSURES UNDER THE MATERNITY BENEFIT ACT, 1961:

As per the Companies (Accounts) Second Amendment Rules, 2025, the Board Report requires a formal compliance statement confirming adherence to the Maternity Benefit Act, 1961.

The Company affirms that it has complied, wherever applicable, with all applicable provisions of the Maternity Benefit Act, 1961. The Company remains committed to providing a safe, equitable, and supportive workplace for women employees during and after pregnancy.

GREEN INITIATIVE IN CORPORATE GOVERNANCE:

The Ministry of Corporate Affairs (MCA) has undertaken green initiative in Corporate Governance by allowing paperless compliances by the Companies and permitted the service of Annual Reports and documents to the shareholders through electronic mode subject to certain conditions and the Company continues to send Annual Reports and other communications in electronic mode to the members who have registered their email addresses with the Company/RTA.

TRANSFER OF SHARES TO IEPF

As per Section 124(6) of the Act, all shares in respect of which dividend has not been paid or claimed for Eight (8) consecutive years or more shall be transferred by the Company to Investor Education and Protection Fund (IEPF) of the Central Government. During the year under review no such instances.

GENERAL:

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

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

II. Issue of shares (including sweat equity shares) to employees of the Company under any scheme.

III. Neither the Managing Director nor the Whole-time Director of the Company receive any remuneration or commission from any of its subsidiaries.

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

V. No material changes and commitments affecting the financial position of the Company have occurred between the end of the financial year and date of report.

VI. No frauds were reported by the auditors during the year under review.

VII. There are no proceedings pending under the Insolvency and Bankruptcy Code, 2016.

VIII. There was no instance of onetime settlement with any Bank or Financial Institution.

2. The Company has complied with Secretarial Standards, i.e. SS-1 and SS-2 relating to Meetings of the Board of Directors and General Meetings respectively, issued by the Institute of Company Secretaries of India and notified by the Ministry of Corporate Affairs.

POLICIES & CODE OF CONDUCT:

The Company has adopted and implemented all mandatory and statutory policies as required under the applicable laws, including but not limited to the provisions of the Companies Act, 2013 and the relevant SEBI Regulations etc and the same are being reviewed and updated from time to time. These policies are made available on the Company's website for the information and benefit of all stakeholders. The same can be accessed through the following weblinks:

- https://www.diligentindustries.com/assets/images/investor-relations/stock-exchange/2-terms-conditions-of-appointment-of-independent-directors.pdf

- https://www.diligentindustries.com/assets/images/investor-relations/policies-codeofconduct/Code-of-Conduct-Directors-Senior-Management.pdf

- https://www.diligentindustries.com/assets/images/investor-relations/policies-codeofconduct/Whistle-Blower-Policy.pdf

- https://www.diligentindustries.com/assets/images/investor-relations/stock-exchange/6-criteria-of-making-payments-to-non-executive-directors.pdf

- https://www.diligentindustries.com/investor-relations/related-party-transactions.html

- Policy - ‘Material Subsidiaries'- Not Applicable

- https://www.diligentindustries.com/assets/images/investor-relations/policies-codeofconduct/Policy-on-determination-of-Materiality-of-Events-or-Information.pdf

- https://www.diligentindustries.com/assets/images/investor-relations/stock-exchange/28-dividend-distribution-policy.pdf

- https://www.diligentindustries.com/assets/images/investor-relations/policies-codeofconduct/Code-of-Insider-Trading.pdf

- https://www.diligentindustries.com/assets/images/investor-relations/policies-codeofconduct/Nomination-Remuneration-Policy.pdf

- https://www.diligentindustries.com/assets/images/investor-relations/policies-codeofconduct/Policy-on-Preservation-of-Documents.pdf

- https://www.diligentindustries.com/assets/images/investor-relations/policies-codeofconduct/Risk-Management-Policy.pdf

- https://www.diligentindustries.com/assets/images/investor-relations/policies-codeofconduct/Sustainability-Policy.pdf

- https://www.diligentindustries.com/assets/images/investor-relations/policies-codeofconduct/Whistle-Blower-Policy.pdf

- All other policies - https://www.diligentindustries.com/investor-relations/policies-and-code-of-conduct.html

ACKNOWLEDGEMENTS:

Your directors wish to convey their appreciation to business associates for their support and contribution during the year. The Directors would also like to thank the employees, shareholders, customers, suppliers, alliance partners and bankers for the continued support given by them to the Company and their confidence reposed in the management.