TO THE MEMBERS OF OASIS SECURITIES LIMITED

The Board of Directors present their 39^th Annual Report of Oasis Securities Limited ("the Company") along with the audited financial statements for the financial year ended March 31, 2026.

FINANCIAL RESULTS

The summary of the financial results of the Company for the year ended March 31, 2026, are as follows:

(Amount in lakhs)

OPERATIONS / STATE OF COMPANY'S AFFAIRS

During the Financial Year 2025-26, the Company continued to operate as a Non-Banking Financial Company Non-Systemically Important Non-Deposit Taking Company (NBFC-ND), primarily engaged in lending and investment activities. The Company remained focused on prudent credit appraisal, disciplined portfolio management, effective risk mitigation and adherence to the regulatory framework prescribed by the Reserve Bank of India, the Companies Act, 2013 and SEBI regulations.

During the year under review, the Company achieved a Total Income of 230.75 Lakhs as compared to 167.27 Lakhs in the previous financial year, registering a robust growth of 37.95%. The growth was primarily driven by a significant increase in Interest Income, which rose to 176.39 Lakhs from 80.52 Lakhs in the previous year, reflecting the continued expansion of the Company's lending operations. The Company also generated Fees and Commission Income of 11.75 Lakhs, Dividend Income of 0.70 Lakhs and Other Income of 17.58 Lakhs during the year.

The Profit Before Tax (PBT) for the year stood at 121.25 Lakhs as against 111.73 Lakhs in the previous financial year. After providing for Current Tax of 36.48 Lakhs and recognising Deferred Tax Credit of 16.93 Lakhs, the Company reported a Profit After Tax (PAT) of 101.70 Lakhs as compared to 86.79 Lakhs in the previous year, representing a growth of 17.18%.

The Company's financial position remained healthy and resilient throughout the year. The loan portfolio increased from 824.68 Lakhs as on March 31, 2025 to 978.91 Lakhs as on March 31, 2026, demonstrating sustained growth in financing activities. The investment portfolio stood at 393.25 Lakhs as at the close of the financial year. Consequently, total assets increased to 1,447.17 Lakhs from 1,361.86 Lakhs in the previous year.

The Company further strengthened its capital base during the year. Shareholders' Funds increased from 1,322.02 Lakhs to 1,423.72 Lakhs, primarily due to the retention of profits earned during the year. Other Equity increased from 1,137.02 Lakhs to 1,238.72 Lakhs, while the paid-up equity share capital remained unchanged at 185.00 Lakhs. The Company continued to maintain adequate liquidity, a comfortable capital position and a strong balance sheet to support its future growth plans and business expansion.

Your Directors are pleased with the overall financial and operational performance of the Company during the year under review. Going forward, the Company shall continue to focus on expanding its lending portfolio, enhancing asset quality, strengthening risk management and internal control systems, maintaining high standards of corporate governance and creating sustainable long-term value for its stakeholders. The Company remains committed to ensuring full compliance with all applicable laws, regulations and regulatory guidelines issued by the Reserve Bank of India, the Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

TRANSFER TO STATUTORY RESERVE FUND

Pursuant to Section 134(3)(J) of the Companies Act, 2013 and Section 45-IC (1) of Reserve Bank of India (‘RBI') Act, 1934 non-banking financial companies ("NBFCs") are required to transfer a sum not less than 20% of its net profit every year to reserve fund before declaration of any dividend, Accordingly, the Company has transferred amounts in the Reserves

(Amount in Lakhs)

MATERIAL CHANGES AND COMMITMENTS AFTER THE END OF THE FINANCIAL YEAR

After the closure of the financial year, the Company undertook a Rights Issue of Equity Shares to the existing shareholders of the Company. BSE Limited granted its in-principle approval for the proposed Rights Issue and listing of the Equity Shares proposed to be issued on rights basis, subject to compliance with applicable statutory and regulatory requirements.

Pursuant to the Letter of Offer dated June 18, 2026 and the Basis of Allotment approved by BSE Limited, the Rights Issue Committee of the Board, at its meeting held on July 13, 2026, approved the allotment of 2,77,50,000 fully paid-up Equity Shares of Re. 1/- each at an issue price of 10/- per Equity Share on a rights basis in the ratio of 3 Rights Equity Shares for every 2 Equity Shares held by the eligible shareholders.

Consequent to the aforesaid allotment, the paid-up equity share capital of the Company increased to 4,62,50,000 comprising 4,62,50,000 Equity Shares of Re. 1/- each fully paid-up.

DIVIDEND

The Board of your Company decided not to transfer any amount to the General Reserve and retain the entire amount of profit under Retained Earnings. For complete details on movement in Reserves and Surplus during the financial year ended March 31, 2026, please refer to the ‘Statement of Changes in

Equity' included in the standalone financial statements of this Annual Report.

Additionally, to conserve the resources of the company and requirement of working capital, Directors do not recommend any dividend for the year under consideration.

SHARE CAPITAL

During the Financial year under review, the authorised share capital of the Company stood at Rs. 5,00,00,000/- (Rupees Five Crores only) divided into 5,00,00,000 equity shares of face value of Re. 1/- each. The issued, subscribed and paid-up share capital of the Company stood at Rs.1,85,00,000/- (Rupees One Crore Eighty-Five Lakhs only) divided into 1,85,00,000 equity shares of face value of Re. 1/- each.

During the Financial year under review, the Company did not issue any equity shares, securities or instruments convertible into equity shares. The Company has not issued any sweat equity shares, employee stock options, or equity shares carrying differential rights as to dividend, voting or otherwise.

Further, the Company has not undertaken any buy-back of its equity shares during the year under review.

None of the Directors of the Company holds any securities or instruments convertible into equity shares of the Company as on March 31, 2026.

TRANSFER OF AMOUNTS TO INVESTOR EDUCATION AND PROTECTION FUND (IEPF)

Pursuant to sections 124 and 125 of the Act read with the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 ("IEPF Rules") there was no dividend which is unclaimed/ unpaid for more than seven years, hence the company is not required to transfer any amount to Investor Education and Protection Fund.

DEMATERIALISATION OF SHARES

The Company's shares are compulsorily traded on the floor of the stock exchanges in electronic form by all investors. Equity shares of the Company representing 96.62 percent of the Company's equity share capital are dematerialized as on March 31, 2026. Under the Depository System, the International Securities Identification Number (ISIN) allotted to the Company's shares is INE876A01023.

CHANGE IN REGISTERED OFFICE

During the year under review, the Registered Office of the Company was shifted from Raja Bahadur Compound, Building No. 5, 2nd Floor, 43 Tamarind Lane, Fort, Mumbai 400023 to A-112, 1st Floor, Lodha Supremus, MIDC, Andheri East, Mumbai 400093. The change was effected to facilitate administrative convenience, operational efficiency and better infrastructure support for the Company's business operations.

ALTERATION OF ARTICLES OF ASSOCIATION

During the year under review, the Members of the Company, through Postal Ballot, approved certain amendments to the Articles of Association ("AOA") of the Company to align the same with the provisions of the Companies Act, 2013, the Depositories Act, 1996, SEBI Regulations and prevailing corporate governance requirements.

The key amendments approved by the Members, inter alia, included:

? Substitution of Article 13(i) relating to calls on shares, empowering the Board of Directors to make calls on Members in respect of monies unpaid on shares, including share premium, in accordance with the provisions of the Companies Act, 2013; ? Revision of Articles 19 to 22 pertaining to transfer and transmission of shares/securities to incorporate provisions relating to securities held in dematerialised form, recognition of beneficial ownership, transmission of securities and entitlement to rights and benefits arising therefrom; ? Substitution of Articles 23 to 26 to incorporate comprehensive provisions relating to dematerialisation of securities, recognition of beneficial owners, transfer of securities through depositories and applicability of the Depositories Act, 1996 and SEBI Regulations; and ? Other consequential and enabling amendments to harmonise the Articles of Association with the applicable statutory and regulatory framework.

The amended Articles of Association are available on the website of the Company and can be inspected by the Members in accordance with the applicable provisions of law.

DETAILS OF SUBSIDIARIES / JOINT VENTURES / ASSOCIATES

The company does not have any subsidiary, Associate and Joint venture Company.

DIRECTORS AND KEY MANAGERIAL PERSONNEL

The Board plays crucial role in overseeing how the management serves the short and long term interests of shareholders and other stakeholders. This belief is reflected in our governance practices, under which we strive to maintain an effective, informed and independent Board of Directors and keep our governance practices under continuous review.

As on March 31, 2026 the total Board strength comprises of 6 (Six) including 2 (Two) Executive, 2 (Two) Non-Executive and 2 (Two) Independent Directors:

During the financial year under review, the following changes took place in the composition of the Board of Directors and the Key Managerial Personnel of the Company:

In accordance with the provisions of Section 152 of the Act read with Articles of Association, Mrs. Priya Sodhani (DIN: 02523843), Director of the Company, retires by rotation at the ensuing Annual General Meeting (AGM) in accordance with Section 152(6) of the Companies Act, 2013 and she is eligible for re-appointment.

Pursuant to the provisions of Section 203 of the Companies Act, 2013, the following individuals have been designated as Key Managerial Personnel (KMP) of the Company: ? Mr. Rajesh Kumar Sodhani (DIN: 02516856) Managing Director ? Mr. Devi Dutt Agarwal (DIN: 10631960) Whole-Time Director ? Ms. Kirti Mool Chand Jain Company Secretary and Compliance Officer

Changes after the close of the financial year:

? Mr. Surendra Kumar Joshi was appointed as Chief Financial Officer by the Board with effect from April 10, 2026. ? Mr. Tushar Agarwal was appointed as an Additional Independent Director (Non-Executive) by the Board with effect from May 11, 2026. ? Mr. Manish Bihani resigned from the office of Non-Executive Independent Director of the Company with effect from July 01, 2026.

Necessary resolutions seeking the approval of shareholders for the above-mentioned appointments and reappointments, where applicable, have been included in the notice convening the ensuing

Annual General Meeting. Relevant details of the Directors retiring by rotation and/or seeking appointment/re-appointment, as required under the Listing Regulations and Secretarial Standard-2 issued by the Institute of Company Secretaries of India (ICSI), are provided in Annexure attached to the Notice of the Annual General Meeting.

It is confirmed that none of the Directors are disqualified or debarred from being appointed or continuing as Directors as per the provisions of the Companies Act, 2013 and the applicable regulations of the Securities and Exchange Board of India (SEBI).

INDEPENDENT DIRECTORS

In compliance of Section 149 of Companies Act, 2013, a separate meeting of Independent Directors was held on February 16, 2026 inter alia, to discuss

a. Review of the performance of Non-Independent Directors and the Board of Directors as a whole. b. Review of the performance of the Chairman of the Company taking into account the views of the

Executive and Non-Executive Directors. c. Assess the quality, content and timeliness of flow of information between the management and the Board that is necessary for the Board to effectively and reasonably perform their duties.

Attendance of Independent Directors at the meeting held on February 16, 2026 is given hereunder:

DECLARATION BY INDEPENDENT DIRECTORS

The Company has received declarations from all the Independent Directors confirming that they meet the criteria of independence as prescribed under the provisions of the Act, read with the Schedules and Rules issued thereunder (including any statutory modification(s) or re-enactment(s) thereof for the time being in force). The Independent Directors have also confirmed that they have complied with the Company's code of conduct prescribed in Schedule IV to the Companies Act, 2013.

It is to be further noted that as per the provisions of Rule 6 of the Companies (Appointment and Qualifications of Directors) Rules, 2014 (as amended from time to time), every Independent Director appointed in the company required to clear the online proficiency self-assessment test conducted by the institute within a period of two years from the date of inclusion of his/her name in the data bank, failing which, his/her name shall stand removed from the databank of the Institute. In accordance to the said, all the Independent Directors of the company have registered their name as Independent Directors in Database of IICA and shall appear in the online proficiency self-assessment test within the specified period.

NUMBER OF MEETING OF BOARD OF DIRECTORS

The Board Meeting dates are finalized well in advance and communicated to all Directors to facilitate their participation. During the Financial Year under review, Board Meetings were conducted both physically at the Corporate Office of the Company and through Video Conferencing/Other AudioVisual Means, as permitted under the applicable provisions of the Companies Act, 2013. Detailed agenda papers and explanatory notes were circulated sufficiently in advance to enable the Directors to engage in meaningful deliberations and informed decision-making.

In addition to the scheduled meetings, the Board convenes additional meetings as and when necessary to address specific business requirements. In cases of urgency or exigency, resolutions are passed through circulation, in accordance with the applicable provisions.

During the Financial Year, the Company held 07 Board Meetings of the Board of Directors as per Section 173 of Companies Act, 2013 which is summarized below. The provisions of the Companies Act, 2013 were adhered to while considering the time gap between the two meetings.

AUDIT COMMITTEE

The Committee is governed by, in line with the regulatory requirements mandated by the Companies Act, 2013. The primary objective of the Committee is to monitor and provide an effective supervision of the management's financial reporting process, to ensure accurate and timely disclosures, with the highest level of transparency, integrity and quality of financial reporting.

The Audit Committee of the Company comprises of 2 (Two) Non-Executive Independent Directors and One Executive Director and is constituted in accordance with the requirements of the Companies Act 2013. All the members of the committee are financially literate and possess thorough knowledge of accounting principles. The board has accepted the recommendations of the Audit Committee.

The composition of the Committee and attendance of the members at the meetings of the Committee is as under:

Subsequent to the close of the financial year under review, pursuant to the provisions of Section 177 of the Companies Act, 2013 read with the applicable Rules made thereunder and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Audit Committee of the Board was reconstituted with effect from June 12, 2026. Accordingly, the composition of the Audit Committee as on the date of this Report is as under:

NOMINATION AND REMUNERATION COMMITTEE

The Nomination and Remuneration Committee is constituted and governed in accordance with the provisions of Section 178 of the Companies Act, 2013, the applicable Rules made thereunder and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Committee is entrusted with the responsibility of identifying and recommending suitable candidates for appointment to the Board and Senior Management, formulating the criteria for evaluation of Directors, overseeing performance evaluation, and recommending a fair and transparent remuneration policy for Directors, Key Managerial Personnel and Senior Management Personnel.

The Nomination and Remuneration Committee of the Company comprises of 2 (Two) Non-Executive Independent Directors and 1(One) Non-Executive Director and is constituted in accordance with the requirements of the Companies Act 2013. All the members of the Committee possess the requisite knowledge, experience and expertise to effectively discharge the functions entrusted to the Committee. The board has accepted the recommendations of the Nomination and Remuneration Committee.

The composition of the Committee and attendance of the members at the meeting of the Committee is as under:

Subsequent to the close of the financial year under review, pursuant to the provisions of Section 178 of the Companies Act, 2013 read with the applicable Rules made thereunder and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Nomination and Remuneration Committee of the Board was reconstituted with effect from June 12, 2026. Accordingly, the composition of the Nomination and Remuneration Committee as on the date of this Report is as under:

STAKEHOLDER RELATIONSHIP COMMITTEE

The Stakeholders' Relationship Committee is constituted and governed in accordance with the provisions of Section 178 of the Companies Act, 2013, the applicable Rules made thereunder and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Committee is entrusted with the responsibility of considering and resolving the grievances of security holders of the Company, including complaints relating to transfer and transmission of securities, non-receipt of annual reports, issue of duplicate share certificates and other matters concerning investor services. The Committee also oversees and reviews the measures taken for effective redressal of investor grievances and ensures a high standard of investor service and stakeholder satisfaction.

The Stakeholder Relationship Committee of the Company comprises of 4 (Four) Directors. The composition of the Committee and attendance of the members at the meetings of the Committee is as under:

Consequent upon the resignation of Mr. Manish Bihani with effect from July 01, 2026, the Stakeholders' Relationship Committee was reconstituted in accordance with the applicable provisions of the Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Accordingly, the composition of the Stakeholders' Relationship Committee as on the date of this Report is as follows:

CORPORATE SOCIAL RESPONSIBILITY

The provisions of Section 135 of the Companies Act, 2013 relating to Corporate Social Responsibility (CSR) are not applicable to the Company for the financial year under review.

WHISTLE BLOWER POLICY / VIGIL MECHANISM

The Company is committed to adhere to the highest standards of ethical, moral and legal conduct of business operations. To maintain these standards, the Company encourages its employees who have concerns about suspected misconduct to come forward and express these concerns without fear of punishment or unfair treatment. A Vigil (Whistle Blower) Mechanism formulated by the Company provides a channel to the employees and Directors to report to the management concerns about unethical behavior, actual or suspected fraud or violation of the Codes of Conduct or Policy. The mechanism provides for adequate safeguards against victimization of employees and Directors to avail of the mechanism and also provide for direct access to the Managing Director/Chairman of the Audit Committee in exceptional cases. The revised policy is placed on the website of the Company which includes provisions enabling employees to report instances of leak of unpublished price sensitive information as per Regulation 9A(6) of SEBI (Prohibition of Insider Trading) Regulations, 2015. Web link: oasissecurities.in.

POLICY ON DIRECTORS' APPOINTMENT AND REMUNERATION AND CRITERIA FOR

INDEPENDENT DIRECTORS

The Remuneration Policy for directors and senior management and the Criteria for selection of candidates for appointment as directors, independent directors, and senior management are placed on the website of the Company i.e. oasissecurities.in.

There has been no change in the policies since the last fiscal year. The Board of Directors affirms that the remuneration paid to the directors is as per the terms laid out in the Remuneration Policy of the Company.

DIRECTORS' RESPONSIBILITY STATEMENT

Pursuant to Section 134(5) of the Companies Act, 2013 the Board of Directors of the Company confirms that-

a) In the preparation of the annual accounts, the applicable accounting standards had been followed along with proper explanation relating to material departures; b) The directors had selected such accounting policies and applied them consistently and made judgments 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 of the company for that period; c) The directors had taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of this Act for safeguarding the assets of the company and for preventing and detecting fraud and other irregularities; d) The directors had prepared the annual accounts on a going concern basis; and e) The Company, being a listed entity, has laid down adequate internal financial controls to be followed by the Company and such internal financial controls were adequate and operating effectively during the financial year. f) 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.

ADEQUACY OF INTERNAL FINANCIAL CONTROLS

The Company has proper and adequate system of internal financial controls commensurate with its nature and size of business and meets the following objectives:

a) Providing assurance regarding the effectiveness and efficiency of operations b) Efficient use and safe guarding of resources c) Compliance with policies, procedures and applicable laws and regulations and d) Transactions being accurately reported and recorded timely

The Company has budgetary control system to monitor expenditures and operations against budgets on an on-going basis.

The internal auditor also regularly reviews the adequacy of internal financial control system.

ANNUAL RETURN

Pursuant to Section 92(3) read with Section 134(3)(a) of the Act, the Annual Return as on March 31, 2026 is available on the Company's website on www.oasissecurities.in.

AUDITORS

STATUTORY AUDITOR AND REPORT THEREON

At the 37^th Annual General Meeting held on September 18, 2024, the Members approved appointment of M/s Rajvanshi & Associates, Chartered Accountants, (Firm Registration No. 005069C) as Statutory Auditors of the Company to hold office for a period of five years till the conclusion of Annual General Meeting to be held for the Financial Year 2028-29.

Pursuant to Section 139 and 141 of the Companies Act, 2013 and relevant Rules prescribed there under, the Company has received certificate from the Auditors to the effect, inter-alia, that their reappointment would be within the limits laid down by the Act, shall be as per the term provided under the Act, and that they are not disqualified for such appointment under the provisions of applicable laws.

There are no observations (including any qualification, reservation, adverse remark or disclaimer) of the Auditors in their Audit Reports that may call for any explanation from the Directors.

During the review under Section 143 (12) of the Companies Act, 2013, the statutory auditor has not reported instances of fraud committed against the Company by its officers or employees to the audit committee, the details of which would need to be mentioned in the Board's report.

SECRETARIAL AUDITOR AND REPORT THEREON

In terms of the provisions of Section 204 of the Companies Act, 2013 read with the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 and Regulation 24A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Members of the Company at the 38th Annual General Meeting approved the appointment of M/s ARMS & Associates LLP, Company Secretaries (Firm Registration No. P2011RJ023700), as the Secretarial Auditor of the Company for a term of five consecutive financial years, commencing from FY 2025 26 and ending with FY 2029 30.

M/s ARMS & Associates LLP conducted the Secretarial Audit of the Company for the financial year ended March 31, 2026, and submitted the Secretarial Audit Report in Form MR-3. The Secretarial Audit Report forms part of this Board's Report as Annexure I.

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.

There is no adverse remark, qualifications or reservation in the Secretarial Audit Report of the Company.

INTERNAL AUDITOR AND REPORT THEREON

In accordance with the provisions of section 138 of the Act and rules made thereunder, Company has appointed M/s Bhatter & Company as the Internal Auditors.

The periodic reports of the said Internal Auditors are regularly placed and reviewed by the Audit Committee and Board of Directors. No material adverse observations requiring separate reporting were reported by the Internal Auditor during the year.

During the financial year 2025-2026, no fraud was reported by the Internal Auditor of the Company in their Audit Report.

ENERGY CONSERVATION, TECHNOLOGY ABSORPTION & FOREIGN EXCHANGE EARNINGS AND OUTGO

In view of the nature of the Company's business as a Non-Banking Financial Company (NBFC), the particulars relating to conservation of energy and technology absorption are not applicable. However, the Company continues to take appropriate measures to conserve energy across its operations.

There were no foreign exchange earnings or outgo during the year under report.

PARTICULARS OF EMPLOYEES

Pursuant to Section 197 of the Act read with rule 5(1) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 the particulars of employees are annexed as Annexure II.

PUBLIC DEPOSITS

The Company has not accepted any deposits from public during the year.

SIGNIFICANT & MATERIAL ORDERS PASSED BY THE REGULATORY / JUDICIAL AUTHORITY

The Company has not received any significant and material orders, passed by the regulators and courts or tribunal that materially impacts the ongoing status of the Company and its future operations.

PARTICULARS OF LOANS, GUARANTEES AND INVESTMENTS

Being a Non-Banking Financial Company (NBFC) engaged in the business of lending and investment activities, the provisions of Section 186 of the Companies Act, 2013 relating to loans, guarantees, securities and investments are applicable subject to the exemptions available under Section 186(11) of the Act. The loans granted and investments made during the year were in the ordinary course of the Company's business. Details of the loans and investments are disclosed in the Financial Statements forming part of this Annual Report.

RISK MANAGEMENT POLICY

The Board of Directors of the Company has framed a risk management policy and is responsible for reviewing the risk management plan and ensuring its effectiveness. The audit committee has additional oversight in the area of financial risks and controls. Major risks identified by the businesses and functions are systematically addressed through mitigating actions on a continuing basis.

RELATED PARTY TRANSACTIONS

All contracts/ arrangements/ transactions entered by the Company during the FY 2025-26 with related parties were on an arm's length basis and in the ordinary course of business and approved by the Audit Committee and omnibus approval were obtained, where applicable.

During the year under review, there has been no materially significant Related Party Transactions having potential conflict with the interest of the Company. Necessary disclosures required under the AS 24 have been made in the Notes to the Financial Statements for the year ended March 31, 2026.

EVALUATION OF BOARD, ITS COMMITTEES AND INDIVIDUAL DIRECTORS

An annual evaluation of the Board's own performance, Board committees and individual directors was carried out pursuant to the provisions of the Act in the following manner:

POLICY ON PREVENTION, PROHIBITION AND REDRESSAL OF SEXUAL HARASSMENT AT WORKPLACE

In order to prevent sexual harassment of women at workplace "The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013" was notified on December 09, 2013, under the said Act, every Company is required to set up an Internal Complaints Committee to look into complaints relating to sexual harassment at workplace of any women employee.

In terms of the provisions of the said Act, the Company has adopted a Policy on Prevention, Prohibition and Redressal of Sexual Harassment at the Workplace.

Company has formed an "Internal Complaints Committee" for prevention and redressal of sexual harassment at Workplace. The Committee is having requisite members and is chaired by a senior woman member of the organization. The following is a summary of sexual harassment complaints received and disposed off during the year 2025-26:

LISTING FEES

The Company has paid the listing fees to BSE Ltd. for the year 2026-2027.

DISCLOSURE UNDER THE MATERNITY BENEFIT (AMENDMENT) ACT, 2017

The Company is in compliance with the provisions of the Maternity Benefit Act, 1961, which ensures maternity benefits to women employees as per applicable law. During the financial year ended March 31, 2026, the provisions of the Act were applicable to the Company; however, no instances arose wherein maternity benefits were availed by any woman employee of the Company.

The Company remains committed to providing a safe, inclusive, and supportive work environment for all employees, in line with applicable laws and best practices.

INSIDER TRADING REGULATIONS AND CODE OF DISCLOSURE

The Board of Directors has adopted the Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information and Code of Internal Procedures and Conduct for Regulating, Monitoring and Reporting of Trading by Insiders in accordance with the requirements of the SEBI (Prohibition of Insider Trading) Regulation, 2015 and is available on our website. The web link is oasissecurities.in.

MANAGEMENT'S DISCUSSION AND ANALYSIS

In terms of provisions of Regulation 34 of the Securities and Exchange Board of India (Listing obligations and Disclosure Requirements) Regulations, 2015, the Management's Discussion and Analysis is set out in this Annual Report as Annexure III.

CORPORATE GOVERNANCE REPORT

As per SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Corporate Governance is not applicable to the Company.

MAINTENANCE OF COST RECORDS

Maintenance of cost records and requirement of cost audit as prescribed under the provisions of Section 148(1) of the Companies Act, 2013 are not applicable to the business activities of the Company.

COMPLIANCES OF SECRETARIAL STANDARDS

The company has devised proper systems to ensure compliance with the provisions of all applicable secretarial standards issued by the Institute of Company Secretaries of India and that such systems are adequate and operating effectively.

STATUS OF CASES FILED UNDER INSOLVENCY AND BANKRUPTCY CODE, 2016

The company has neither made any application nor any application was made against the Company during the financial year 2025-2026.

ACKNOWLEDGMENTS

The Board of Directors places on record its sincere appreciation and gratitude to the Company's customers, business associates, bankers, auditors and all other stakeholders for their continued trust, support and co-operation extended to the Company throughout the year. The Directors also express their gratitude to the Central and State Governments, regulatory authorities and other statutory bodies for their valuable guidance, support and assistance.

The Board further acknowledges the commitment, dedication and hard work of the employees at all levels, whose efforts have significantly contributed to the growth and success of the Company during the year under review.

The Directors would also like to place on record their heartfelt appreciation to the Members of the Company for their continued confidence in the management and their unwavering support to the Company.