Your Directors have the pleasure of presenting their 23rd Annual Report of the Company together with the Audited Statements of Accounts for the Financial Year ended March 31, 2026.

The financial results of the company are summarized below:

(Amount in lakhs.)

FINANCIAL HIGHLIGHTS AND PERFORMANCE OF THE COMPANY

During the financial year 2025-26, the Company achieved Total Revenue of ^2,672.73 lakhs as against ^1,685.27 lakhs in the previous year, registering a growth of 58.59%. Revenue from Operations increased to ^2,329.41 lakhs from ^1,458.72 lakhs in the previous year. Profit before Tax stood at ^557.56 lakhs compared to ^327.39 lakhs in the previous year. The Profit for the Year increased to ^551.80 lakhs from ^324.62 lakhs, reflecting a growth of 69.98%. The performance demonstrates the Company's continued focus on business growth and operational efficiency.

BUSINESS OVERVIEW

Company's main object is a natural resource-based building materials company. The Company supplies aggregates (crushed stone, sand and gravel) through quarries / mines and distribution yards to its customers in Jharkhand. Company also provides cement and downstream products, namely, pavers, Hollow Bricks in vertically-integrated structured markets where as the Company has a leading position in aggregates The Company's heavy-side building materials are used in infrastructure, non-residential and residential construction projects.

Aggregates are also used in Building construction and infrastructure projects and as railroad ballast. The aggregates, paver tiles and Hollow bricks and paving product lines are reported collectively as the "Building Materials" business and company having business of towering of telecom industry.

DIVIDEND

To conserve the resources & to meet the company's future growth plans, your Directors do not recommend any dividend for the financial year ended March 31, 2026.

RESERVES

During the year under review, no amount has been transferred to Reserves

TRANSFER OF UNCLAIMED DIVIDEND / DEPOSITS AND SHARES TO INVESTOR EDUCATION & PROTECTION FUND (IEPF)

Pursuant to the applicable provisions of the Companies Act, 2013, read with Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, as amended from time to time, Dividends that are unpaid/unclaimed period of seven years are required to be transferred to the Investor Education and Protection Fund administered by the Central Government. In this regard, there are no amounts which are required to be transfer to the Investor Education and Protection Fund by your Company, in accordance with the above provisions.

DEPOSITS

The Company has neither accepted nor invited any deposits from the public during the financial year 2025-26 pursuant to provisions of section 73 and 74 of the Companies Act, 2013. There were no unclaimed or unpaid deposits as on March 31, 2026.

PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS UNDER SECTION 186

During the year under review, the Company has not advanced any loans/ given guarantees/ made investments.

CAPITAL STRUCTURE

The present Authorized Capital of the Company is Rs. 20,00,00,000 divided into 2,00,00,000 Equity Shares of Rs. 10.00 each.

The Issued, Subscribed & Paid-up Capital of the Company is Rs. 91,99,500 divided into 9,19,950 Equity Shares of Rs. 10.00 each. During the year under Review, no change took place in the Authorized and paid-up share capital of the Company.

SUBSIDIARIES, JOINT VENTURES AND ASSOCIATE COMPANIES

The Company does not have any subsidiary Company and hence comments and information as required under section 129 of the Companies Act, 2013 is not applicable and not required.

THE COMPANY DOES NOT HAVE ANY SUBSIDIARY OR JOINT VENTURE. HOWEVER, THE COMPANY HAS THE FOLLOWING ASSOCIATE COMPANIES DURING THE FINANCIAL YEAR 2025-26

1. Tangent Construction (I) Pvt. Ltd.

2. Alert Maxima Mining Pvt. Ltd.

3. Koncherry Cocowright Pvt. Ltd.

PARTICULARS OF CONTRACTS OR ARRANGEMENTS MADE WITH THE RELATED PARTIES

During the Financial Year ended March 31, 2026, all transactions with the Related Parties as defined under the Act read with Rules framed thereunder, were in the ordinary course of business and at arm's length basis. During the year under review, your Company did not enter into any Related Party Transaction which requires approval of the Members. There have been no materially significant related party transactions made by the Company with the Promoters, the Directors or the Key Managerial Personnel which may be in conflict with the interests of the Company at large.

Since all related party transactions entered into by your Company were in the ordinary course of business on arm's length basis and not material, therefore, details required to be provided in the prescribed Annexure I Form AOC - 2 are not applicable to the Company. The Policy on Related Party Transactions as approved by the Board can be accessed on the Company's website at following web-link: www. maxearth.in. The details of the related party transactions are set out in the notes to the financial statements.

CHANGE IN THE NATURE OF BUSINESS

There is no change in the nature of the business of the company during the year.

MANAGEMENT DISCUSSION AND ANALYSIS REPORT

The Management Discussion and Analysis for the period under review as required under Schedule V read with Regulation 34(2) (e) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been dealt with extensively in a separate section forming part of the Annual Report.

LISTING

The Equity Shares of the Company are listed on BSE Limited (BSE). The Company has duly paid the annual listing fees for the financial year 2026-27. However, the trading in the Company's equity shares on BSE continues to remain suspended due to certain ongoing procedural and compliance-related matters. The Company is taking the necessary steps to address these requirements and to seek revocation of the suspension in accordance with the applicable regulatory framework.

CORPORATE GOVERNANCE

As per regulation 15(2) of the Listing Regulation, the Compliance with the Corporate Governance provisions shall not apply in respect of the following class of the Companies:

a. Listed entity having paid up equity share capital not exceeding Rs. 10 Crores and Net Worth not exceeding Rs. 25 Crore, as on the last day of the previous financial year;

b. Listed entity which has listed its specified securities on the SME Exchange.

Since, our Company falls within the ambit of aforesaid exemption (b); hence compliance with the provision of Corporate Governance shall not apply to the Company and it does not form the part of the Annual Report for the financial year 2025-2026.

NON-APPLICABILITY OF THE INDIAN ACCOUNTING STANDARDS:

As per Provision to regulation Rule 4(1) of the companies (Indian Accounting Standards) Rules, 2015 notified vide Notification No. G.S.R 111 (E) on February 16, 2015, Companies whose shares are listed on SME exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009, are exempted from the compulsory requirements of adoption of IND-AS w.e.f. April 01, 2017.

April, 2017. As your Company is also listed on SME Platform of BSE Limited, is covered under the exempted category and is not required.

DIRECTORS AND KEY MANAGERIAL PERSONNEL:

The Board of Directors of the Company, at present, comprises of 6 (Six) Directors, who have wide and varied experience in different disciplines of corporate functioning. The present composition of the Board consists of one Managing Director, one Executive Director, one Whole time director and Three Non-Executive Independent Directors.

The Board received a declaration from all the Directors under Section 164 and other applicable provisions, if any, of the Companies Act, 2013 that none of the Directors of the Company is disqualified under the provisions of the Companies Act, 2013 ("Act") or under the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015.

In accordance with the provisions of the Companies Act, 2013, the Board recommended the re-appointment of Mr. Amit Anand Vengilat (DIN: 07544088) the Director of the Company, who retires by rotation and, being eligible, has offered himself for re- appointment. Further, the Board took note of the resignation of Mr. Gokul Bhojwani, Company Secretary and Compliance Officer of the Company.

The following are the changes Key Managerial Personnel of the Company has been w.e.f. February 18, 2026 during the financial year under review:

*During the financial year, Mr. Gokul Bhojwani resigned from the position of Company Secretary & Compliance Officer with effect from February 18, 2026. The Board places on record its appreciation for his valuable contribution during his tenure with the Company.

2) DECLARATION BY INDEPENDENT DIRECTORS

The Company has received declarations from all the Independent Directors of the Company confirming that they meet the criteria of independence as prescribed under the provisions of section 149(6) of the Companies Act, 2013 read with schedules & rules issued thereunder as well as regulation 16 of the Listing Regulations (including any statutory modification(s) or re-enactment(s) thereof for the time being in force). The same shall be available for inspection upon request by Shareholders.

The Independent Directors have complied with the Code for Independent Directors prescribed in Schedule IV to the Act.

3) MEETING OF INDEPENDENT DIRECTORS

There should be at least one meeting of Independent Directors in a year, without the attendance of non-independent Directors and members of the Management. One (1) meeting of the Independent Directors of the Company was held on February 09, 2026.

4) DIRECTORS' RESPONSIBILITY STATEMENT

Pursuant to the requirement under section 134(5) of the Companies Act, 2013 with respect to Directors' Responsibility Statement, it is hereby confirmed that:

a. In the preparation of the annual accounts for the financial year ended March 31, 2026, 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 as at March 31, 2026 and of the Profit and Loss 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 the Companies Act, 2013 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;

e. 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;

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

5) DISCLOSURES BY DIRECTORS:

The Board of Directors have submitted notice of interest in Form MBP 1 under Section 184(1) as well as information by Directors in Form DIR 8 under Section 164(2) and declarations as to compliance with the Companies Act, 2013.

6) DISQUALIFICATIONS OF DIRECTORS:

During the Financial Year 2025-2026 under review the Company has received Form DIR-8 from all Directors as required under the provisions of Section 164(2) of the Companies Act, 2013 read with Companies (Appointment and Qualification of Directors) Rules, 2014 that none of the Directors of your Company is disqualified.

The certificate for Non - Disqualification of Directors has been received from Practicing Company Secretary, Amruta Giradkar and Associates and attached in Annexure V.

7) POLICY ON DIRECTOR'S APPOINTMENT AND REMUNERATION

The Company has a Nomination & Remuneration Policy to ensure a competent Board. The Committee identifies competency gaps, evaluates candidates, and recommends suitable members. It also fills Board vacancies as needed. The selected candidates are invited to join the Board and subject to approval of Shareholders.

Additionally, a Nomination & Remuneration Committee has been established to set criteria for board member selection, which includes:

a. Identification of candidates who are qualified to become directors and senior management personnel (b) Determining the tenure of independent directors, whether to extend or continue the term of appointment of the independent director, based on the Report of performance evaluation.

b. Formulating a remuneration policy for directors, senior executives, and staff, covering ESOP, pensions, and other compensations.

The policy of the Company on Directors appointment and remuneration including criteria for determining qualifications, positive attributes, independence of a Director and other matters provided under sub-section (3) of Section 178. The aforesaid polices are put up on the Company's Website www.maxearth.in.

Disclosures pertaining to remuneration and other details as required under Section 197(12) of the Companies Act, 2013 ("Act") read with Rule 5(1) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 form part of this Report and are annexed as Annexure III.

8) MEETINGS OF THE BOARD OF DIRECTORS

During the Financial Year under review the Board of Directors duly met four(4) times with gap not exceeding the period prescribed under Companies Act, 2013 and Rules made thereunder. The dates of the Board Meeting are mentioned below:

9) COMMITTEES OF THE BOARD

The Board of Directors has the following Committees:

A. Audit Committee

B. Nomination and Remuneration Committee;

C. Stakeholders' Relationship Committee;

The Audit Committee has played an important role in ensuring the financial integrity of the Company. The Audit Committee's role includes oversight of the financial reporting process, the audit process, the adequacy of internal controls, transactions with related parties and compliance with applicable laws and regulations. All the recommendations made by the Audit Committee were accepted by the Board.

The Audit Committee has been reconstituted in accordance with the provisions Section 177 of the Companies Act, 2013 and Regulation 18 of SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015 Regulations. The members of the Audit Committee are financially literate and have the requisite experience in financial management. All the recommendations made by the Audit Committee were accepted by the Board. The Audit Committee comprises of:

The scope and terms of reference of the Audit Committee is in accordance with the Act and the SEBI (LODR) Regulations, 2015.

During the Financial year ended on March 31, 2026, the meetings of the Audit Committee were held Four (4) times with gap not exceeding the period prescribed under Companies Act, 2013 and Rules made thereunder. The dates of the Audit Meeting are mentioned below:

The Statutory Auditors of the Company are invited in the meeting of the Committee wherever requires and Company Secretary and Chief Financial Officer of the Company are the regular invitee at the Meeting. Recommendations of Audit Committee, wherever/whenever given, have been accepted by the Board of Directors.

The Nomination and Remuneration Committee has been reconstituted in accordance with the provisions Section 178 of the Companies Act, 2013 and Regulation 19 of SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015 Regulations. The Nomination and Remuneration Committee comprises of:

The scope and terms of reference of the Nomination and Remuneration Committee is in accordance with the Act and the SEBI (LODR) Regulations, 2015.

During the Financial year ended on March 31, 2026, the meetings of the Nomination and Remuneration Committee were held two - (2) times with gap not exceeding the period prescribed under Companies Act, 2013 and Rules made thereunder. The dates of the Nomination and Remuneration Committee are mentioned below:

Post implementation of Approved Resolution Plan, the Stakeholders' Relationship Committee has been reconstituted in accordance with the provisions Section 179 of the Companies Act, 2013 and Regulation 20 of SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015 Regulations. The Stakeholders' Relationship Committee comprises of:

The scope and terms of reference of the Stakeholders' Relationship Committee is in accordance with the Act and the SEBI (LODR) Regulations, 2015. During the Financial year ended on March 31, 2026, the meetings of the Nomination and Remuneration Committee were held One (1) time within the period prescribed under Companies Act, 2013 and Rules made thereunder. The date of the Stakeholder and Relationship Committee are mentioned below:

10. BOARD EVALUATION:

The Company has framed a policy the Appointment of Directors and Senior Management and Evaluation of Directors' Performance ("Board Evaluation Policy"). The said policy sets out criteria for performance evaluation of Independent Directors, other Non- Executive Directors and the Executive Director. Pursuant to the provisions of the Act and the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations") the Board carries out the performance evaluation of all the Directors (including Independent Directors) on the basis of recommendation of the Nomination and Remuneration Committee and the criteria mentioned in the Board Evaluation Policy. The Board decided that the performance evaluation of Directors should be done by the entire Board of Directors excluding the Director being evaluated and unanimously agreed on the following assessment criteria for evaluation of Directors' performance:

• Attendance and active participation in the Meetings;

• Bringing one's own experience to bear on the items for discussion;

• Governance covering Awareness and Observance; and

• Value addition to the business aspects of the Company.

The performance of the MD & CEO is evaluated on the basis of achievement of performance targets/criteria given to him by the Board from time to time.

The performance of the Board is evaluated by the Board in the overall context of understanding by the Board of the Company's principle and values, philosophy and mission statement, strategic and business plans and demonstrating this through its action on important matters, the effectiveness of the Board and the respective Committees in providing guidance to the Management of the Company and keeping them informed, open communication, the constructive participation of members and prompt decision making, level of attendance in the Board meetings, constructive participation in the discussion on the Agenda items, monitoring cash flow, profitability, income & expenses, productivity & other financial indicators, so as to ensure that the Company achieves its planned results, effective discharge of the functions and roles of the Board, etc.

The performance of the Committees is evaluated by the members of the respective Committees on the basis of the Committee effectively performing the responsibility as outlined in its Charter, Committee meetings held at appropriate frequency, length of the meetings being appropriate, open communication & constructive participation of members and prompt decision- making, etc.

DETAILS OF SHAREHOLDERS COMPLAINTS/GRIEVANCES RECEIVED

During the financial year 2025-26, The Company has not received any complaints from the Equity Shareholder relating to non-receipt of share transfer/bonus certificate, non-receipt of dividend, no receipt of annual report etc.

INTERNAL FINANCIAL CONTROL SYSTEMS AND THEIR ADEQUACY

The Company has an adequate system of internal controls in place, commensurate with the size and nature of its business. These controls have been designed to provide a reasonable assurance with regard to maintaining of proper accounting controls for ensuring reliability of financial reporting, monitoring of operations, protecting assets from unauthorized use or losses, compliance with regulations.

DISCLOSURE REQUIREMENTS:

The management team has represented to the Reconstituted Board and taken on record by the Reconstituted Board that during the year under review, there materially significant related party transactions made by the Company with its related parties disclosed in Annexure I in Form AOC- 2. Policy on dealing with related party transactions is available on the website of the company www.maxearth.in.

The Company has adopted a "Whistle Blower" Policy and has established the necessary vigil mechanism for employees and directors to report concerns about unethical behaviour as per the provisions regarding vigil mechanism as provided in Section 177(9) of the Companies Act, 2013 read with rules framed there under. Further the mechanism adopted by the Company encourage the Whistle Blower to report genuine concerns or grievances and provide for adequate safe guards against victimization of the Whistle Blower who avails of such mechanism and also provides for direct access to the Chairman of the Audit Committee in exceptional cases. The functioning of vigil mechanism is reviewed by the Audit Committee from time to time. None of the Whistle blowers has been denied access to the Audit Committee of the Board. The "Whistle Blower" Policy is available on website of the company www. maxearth.in.

As per the provisions of Section 135 of the Companies Act, 2013, read with rules framed there under, every company including its holding or subsidiary and a foreign company, which fulfils the criteria specified in sub-section (1) of section 135 of the Act, shall comply with the provisions of Section 135 of the Act and its rules.

Since the Company is not falling under any criteria specified in sub-section (1) of section 135 of the Act, your Company is not required to constitute a Corporate Social Responsibility Committee.

In terms of the requirement of the Act, the Company has developed and implemented the Risk Management Policy and the Audit Committee of the Board reviews the same periodically.

The Company has in place a mechanism to identify, assess, monitor, and mitigate various risks to business objectives. Major risks identified by the business and functions are systematically addressed through mitigating actions on a continuous basis. They are discussed at the meetings of the board of directors of the company.

The Company's internal control systems are commensurate with the nature of its business and the size and complexity of its operations. These are routinely tested and certified by statutory as well as Internal Auditors. Significant Audit observations and follow-up actions thereon are reported to the Board. The Board of Directors reviews the adequacy and effectiveness of the company's internal control environment and monitors the implementation of audit recommendations.

The investor complaints are processed in a centralized web-based complaints redress system. The salient features of this system are centralized database of all complaints, online upload of Action Taken Reports\ (ATRs) by the concerned companies and online viewing by investors of actions taken on the complaint and its current status. Your Company has been registered on SCORES and makes every effort to resolve all investor complaints received through SCORES or otherwise within the statutory time limit from the receipt of the complaint. The Company has not received any complaint on the SCORES during Financial year 2025-26.

STATUTORY AUDITORS, THEIR REPORT AND NOTES TO FINANCIAL STATEMENTS

The term of M/s. S. C. Mehra & Associates, Chartered Accountants (Firm Registration No. 106156W/W100305), Statutory Auditors of the Company, has concluded.

Pursuant to the recommendation of the Audit Committee, the Board of Directors has recommended the appointment of M/s. Jain Vinay & Associates, Chartered Accountants (Firm Registration No. 006649W) as the Statutory Auditors of the Company, to hold office for a term of five (5) consecutive years from the conclusion of the ensuing Annual General Meeting until the conclusion of the Annual General Meeting to be held in the sixth year, subject to the approval of the Members, in accordance with the provisions of Sections 139, 141 and other applicable provisions of the Companies Act, 2013 read with the Companies (Audit and Auditors) Rules, 2014.

M/s. Jain Vinay & Associates have confirmed that they satisfy the criteria provided under Sections 139 and 141 of the Companies Act, 2013 and have furnished their written consent and a certificate confirming that, if appointed, their appointment shall be in accordance with the applicable provisions of the Companies Act, 2013 and the rules framed thereunder.

EXPLANATION TO THE QUALIFICATION IN AUDITORS' REPORT

The Statutory Auditors have audited the Standalone Financial Statements of the Company for the financial year ended March 31, 2026 and have issued an unmodified audit opinion thereon. The Auditors' Report does not contain any qualification, reservation, adverse remark or disclaimer of opinion. Accordingly, no explanation or comments by the Board are required in terms of Section 134(3)(f) of the Companies Act, 2013.

SECRETARIAL AUDITOR AND THEIR REPORT:

Pursuant to the provisions of Section 204 of the Act read with The Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, your Company has appointed M/s. Amruta Giradkar & Associates, Practicing Company Secretary, Mumbai to conduct the Secretarial Audit of the Company for the financial year 2025-26. The Secretarial Audit Report is annexed herewith as Annexure-IV to this Report.

M/s. Amruta Giradkar & Associates is a firm of Practicing Company Secretaries registered with the Institute of Company Secretaries of India (ICSI). The firm is led by CS Amruta Giradkar (Membership No. ACS 48693; Certificate of Practice No. 19381), who possesses extensive experience in matters relating to the Companies Act, 2013, SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and other corporate laws. The firm specializes in corporate secretarial and regulatory compliance services, including IPOs, merchant banking compliances, mergers and acquisitions, takeovers, due diligence, valuations, delisting, and other corporate advisory services.

EXPLANATION TO THE QUALIFICATION IN AUDITORS' REPORT

The trading in the equity shares of the Company on BSE Limited continues to remain suspended due to pending procedural and compliance-related requirements. The suspension has not yet been revoked by BSE Limited as on the date of this Report.

INTERNAL AUDITOR

Pursuant to the provisions of Section 138 of the Companies Act, 2013 read with the Companies (Accounts) Rules, 2014, the Board of Directors of the Company had appointed M/s. KKAB & Co. LLP, Chartered Accountants, as the Internal Auditors of the Company for the Financial Year 2025-26.

The Internal Auditors have carried out the internal audit of the Company during the year under review. The Internal Audit Reports were periodically reviewed by the Audit Committee and the Board of Directors. The recommendations made by the Internal Auditors, wherever considered necessary, have been suitably implemented to strengthen the Company's internal control systems and processes.

MATERIAL CHANGES AND COMMITMENTS AFFECTING THE FINANCIAL POSITION OF THE COMPANY WHICH HAVE OCCURRED BETWEEN THE END OF THE FINANCIAL YEAR OF THE COMPANY TO WHICH THE FINANCIAL STATEMENTS RELATE AND THE DATE OF THE REPORT:

During the Year Under review, following are no material changes which have occurred between the end of the financial year of the company.

DETAILS OF SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS IMPACTING THE GOING CONCERN STATUS AND COMPANY''S OPERATION IN FUTURE:

There are no significant and material orders passed by the regulators or courts or tribunals impacting the going concern status and the Company's operations in the future.

HUMAN RESOURCE DEVELOPMENT

Equipping the Company with a committed and skilled workforce is crucial to our success. We value dedication, expertise, and innovation in our employees. When assessing capability, we evaluate technical skills and knowledge gained through experience, as well as cognitive abilities, social skills, and their practical application. We are dedicated to building a pipeline of future talent by investing in their development and nurturing their growth. To support this, we offer development and training opportunities that motivate and encourage our workforce to advance in their careers. As on March 31, 2026, the Company had Two (2) permanent employees. Max Earth Resources Limited has fostered strong, supportive relationships with its employees, which have been instrumental in driving the Company's growth and success.

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

In accordance with the provisions of Section 134 read with the Companies (Accounts) Rules, 2014 regarding conservation of energy, technology absorption and foreign exchange earnings and outgo, your Directors furnish hereunder the additional information as required therefore, details required to be provided in the annexed Annexure - II.

Information in accordance with the provisions of Section 134(3) (m) read with the Companies (Accounts) Rules, 2014 regarding conservation of energy does not apply to your Company.

Your Company has no foreign collaboration; hence no particulars are offered.

As required under Section 134(3) (m) of the Companies Act, 2013 read with Companies (Accounts) Rules, 2014, the information relating to the foreign exchange earnings and outgo are given in the Notes to the financial statements as well as hereunder for the year ended March 31, 2026:

Expenditure in Foreign Currency: NIL

Foreign Exchange Earnings during the year: NIL

DISCLOSURES UNDER SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION & REDRESSAL) ACT, 2013

The Company has zero tolerance for Sexual Harassment at workplace. The company has adopted a Policy on prevention of Sexual Harassment in line with the provisions of ''The Sexual Harassment of Women at Workplace.

(Prevention, Prohibition and Redressal) Act, 2013 Details of complaints received during the year under review are as follows:

i. Number of complaints of sexual harassment filed during the Financial Year: Nil

ii. Number of complaints of sexual harassment disposed of during the Financial Year: Nil

iii. Number of complaints of sexual harassment pending as on end of the Financial Year: Nil

iv. Number of cases pending for more than 90 days: NA

COMPLIANCE WITH THE MATERNITY BENEFIT ACT, 1961

The Company is in compliance with the provisions of Maternity Benefit Act, 1961 and no complaint has been received by the Company from any of the employee in this regard during the year under review.

DISCLOSURE OF MAINTENANCE OF COST RECORDS

Maintenance of Cost records as specified by the Central Government under sub-section (1) of section 148 of the Companies Act, 2013 is not applicable to the Company.

ENVIRONMENT PROTECTION AND POLLUTION CONTROL

The Company has always been socially conscious corporate, and has always carried forward all its operations and procedures for environment friendly norms with all necessary clearances.

COMPLIANCE WITH SECRETARIAL STANDARDS

The Company has complied with Secretarial Standards issued by the Institute of Company Secretaries of India on Board Meetings and General Meetings. As required in terms of Secretarial Standard (SS)-4, it is hereby confirmed that there is no corporate insolvency resolution process initiated under the Insolvency and Bankruptcy Code, 2016.

POSTAL BALLOT

During the year, no postal ballots were held.

ANNUAL RETURN

Pursuant to Section 92 of the Companies Act, 2013 and the Rules framed thereunder, as amended, the Annual Return as at March 31, 2026, in the prescribed Form MGT-7 is available on website of your Company at the URL www.maxearth.in

ACKNOWLEDGEMENT

On behalf of all Directors, Resolution Professional of the Company acknowledges sincere all the employees, customers, investors, Committee of Creditors, regulatory and government authorities and stock exchanges for their cooperation and support and look forward to their continued support in future.