Your Directors have pleasure in presenting the 65th Annual Report together with the Audited Financial Statements for the Financial Year ended 31st March, 2026.

FINANCIAL RESULTS :

PERFORMANCE:

During the Financial Year under review, the Loss before Depreciation and Tax is Rs.368.13 Lakhs as against the Profit of Rs.1927.03 Lakhs in the previous year. The activities of the Company comprise of investments in mutual funds, other financial instruments and listed equities over a wide range.

Being an investment-focused company, its performance is significantly influenced by market movements. During the year, the ongoing geopolitical conflicts and global economic uncertainties has led to heightened volatility in financial markets, which in turn has impacted the valuation of the Company's investment portfolio. However, these losses are unrealized in nature and do not involve any cash outflow. The Company remains cautiously optimistic about improvement in market conditions and continues to adopt a prudent and disciplined investment approach.

NATURE OF BUSINESS:

The Company continues to be registered with the Reserve Bank of India as a Non-Banking Financial Company without accepting public deposits. The regulatory framework applicable to the Company is governed by the applicable RBI Directions on Scale Based Regulation for NBFCs.

DIVIDEND:

Your Directors recommend the payment of a dividend of Rs. 25/- (Previous year Rs.35/-) per equity share. The proposed dividend, if approved, at the 65th Annual General Meeting, will absorb Rs. 37.50 lakhs (Previous years Rs. 52.50 lakhs).

SHARE CAPITAL:

As on 31st March, 2026, the Authorized Share Capital of the Company stood at Rs.3,00,00,000/- divided into 1,50,000 Equity Shares of Rs.100/- each and 1,50,000 Unclassified Shares of Rs.100/- each.

The Paid-up Equity Share Capital of the Company as on 31st March, 2026 stood at Rs.1,50,00,000/- divided into 1,50,000 Equity Shares of Rs.100/- each.

During the year under review, there has been no change in the Authorized and Paid-up Share Capital of the Company.

• As on 31st March, 2026, the Company had the following Members on the Board:

The KMP of the Company as designated under provisions of Section 203 of the Act as on 31st March, 2026, are as under:

DIRECTORS' RESPONSIBILITY STATEMENT:

Your Directors confirm the following statements in terms of Section 134(3)(c) of the Companies Act, 2013 and declare :

(i) that in the preparation of the annual accounts, all applicable accounting standards have been followed;

(ii) that 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 a true and fair view of the state of affairs of the Company at the end of the financial year and of the working of the Company for the year;

(iii) that the Directors have 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;

(iv) that the Directors have prepared the annual accounts on a going concern basis;

(v) that proper internal financial controls were in place and that the financial controls were adequate and were operating effectively; and

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

MEETINGS:

During the year four (4) Board Meetings were held, the details of which are given in the Corporate Governance Report. The intervening gap between the Meetings was within the period prescribed under the Companies Act, 2013.

STATUTORY AUDITORS:

M/s. A M S & CO LLP Chartered Accountants, (Firm Registration no. 130878W/W101034), were appointed as Statutory Auditors of the Company, to hold office for a period of five years from the conclusion of the 61st Annual General Meeting held on 2nd August, 2022 till the conclusion of the 66th Annual General Meeting to be held in the year 2027. They have confirmed their eligibility under Section 141 of the Companies Act, 2013 and RBI Guidelines. The auditors have also confirmed that they hold a valid Certificate issued by the Peer Review Board of the Institute of Chartered Accountants of India.

The report of the Statutory Auditors forms part of the Annual Report. The said report does not contain any qualification, reservation, adverse remark or disclaimer i.e., is unmodified. The Statutory Auditors of the Company have not reported any fraud, as specified in Section 143(12) of the Companies Act, 2013.

SECRETARIAL AUDITORS:

M/s SCP & Co., Practicing Company Secretaries (Firm Registration No: 21962) were appointed as the Secretarial Auditors of the Company by the shareholders at the 64th Annual General Meeting, to hold office for a term of five consecutive years, from Financial Year 2025-26 till Financial Year 2029-30 to inter-alia undertake the Secretarial Audit of the Company, to issue the Secretarial Audit Report under Section 204 of the Companies Act, 2013 read with its rules and the Secretarial Audit Report under Regulation 24A(1)(a) of the Listing Regulations during their tenure. The Secretarial Audit Report for the year 2025-26 is annexed as "Annexure B" and forms part of this Report. The Secretarial Audit Report for the financial year ended 31st March, 2026 does not contain any qualification, reservation, adverse remark or disclaimer.

Further Annual Secretarial Compliance Report, issued by M/s SCP & Co., Practicing Company Secretaries (Firm Registration No: 21962), in accordance with Regulation 24A of the Listing Regulations read with Circulars issued thereunder by Securities and Exchanges Board of India has been submitted to the Stock Exchanges within the prescribed timelines. The report does not contain any observation, reservation, adverse remark or disclaimer.

The same is also uploaded on the website of the Company and is accessible at http://bomoxy.com/investors.html.

• The Company has complied with the Secretarial Standards issued by The Institute of Company Secretaries of India on Board and General Meetings.

MAINTENANCE OF THE COST RECORDS:

The maintenance of the cost records as prescribed by the Central Government under sub-section (1) of Section 148 of the Companies Act, 2013 is not applicable to the Company.

ANNUAL RETURN:

Pursuant to Section 92(3) read with Section 134(3)(a) of the Companies Act, 2013, copies of the Annual Returns of the Company prepared in accordance with Section 92(1) of the Act read with Rule 11 of the Companies (Management and Administration) Rules, 2014, is available on the Company's website: http://bomoxy.com/investors.html.

PARTICULARS OF EMPLOYEES:

The information in terms of provision of Section 197(12) of Companies Act, 2013, read with Rule 5(1) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 is annexed herewith as "Annexure C". As on 31st March 2026, the Company had nine employees, comprising four female employees and five male employees.

There are no employees drawing salary as prescribed under Section 197 of the Companies Act, 2013 read with rule 5(2) & (3) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014.

CORPORATE SOCIAL RESPONSIBILITY COMMITTEE:

The Company has constituted a Corporate Social Responsibility Committee pursuant to Section 135 of the Companies Act, 2013. The policy is available on the Company's website and can be accessed at http://www.bomoxy.com/pmdo/ Corporate%20Social%20Responsibility.pdf

During the year there is no requirement for Corporate Social Responsibility (CSR) contribution, as the average net profit of the three immediately preceding financial years is negative, calculated in accordance with Section 198 of the Companies Act, 2013.

RELATED PARTY TRANSACTIONS:

The Company's policy on dealing with Related Party Transactions is disclosed on the Company's website and can be accessed at http://www.bomoxv.com/pmdo/Related%20partv%20transaction%20policv new.pdf.

There were no material transactions with any of the related parties, during the year under review. The related party transactions are disclosed under Note No.23 of the Notes to Financial Statements for the year 2025-26.

SUBSIDIARY, JOINT VENTURE & ASSOCIATE COMPANIES:

Company does not have any Subsidiary, Joint Venture and Associate Companies.

INSURANCE:

The assets/ properties of the Company are adequately insured against loss due to fire, riots and other perils that are considered necessary by the management.

DEPOSITS:

During the period under review the Company has not accepted any deposits covered under chapter V of the Companies Act, 2013. Accordingly, no disclosure or reporting is required in respect of the details relating to the deposits.

NOMINATION AND REMUNERATION COMMITTEE:

The Company has a Nomination and Remuneration Committee pursuant to Section 178(1) of the Companies Act, 2013 for the appointment and payment of remuneration to the Directors and Key Managerial Personnel of the Company.

WHISTLE BLOWER POLICY:

The Company has a Whistle Blower Policy to deal with instances of fraud and mismanagement and the policy is uploaded on the website of the Company.

RISK MANAGEMENT POLICY:

The Company has formulated a Risk Management Policy which may be viewed at http://www.bomoxy.com/pmdo/ Risk%20Management%20Policy.pdf

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

Pursuant to Section 22 of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 read with Rule 14, the Internal Complaints Committee constituted under the said act has confirmed that no complaint / case has been filed / pending with the Company during the year.

ADEQUACY OF INTERNAL FINANCIAL CONTROLS:

The Company's internal financial control systems are commensurate with the nature, size and complexity of its business and operations. These are routinely tested and certified by the Statutory as well as Internal Auditors.

FAMILIARIZATION PROGRAM FOR INDEPENDENT DIRECTORS:

The Company conducts familiarization program for the Independent Directors as detailed in the Corporate Governance Report which forms part of this Report.

PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS:

The Company has not given any loans or guarantees and being a Non-Banking Financial Company its investments are exempted under Section 186(11)(b) of the Companies Act, 2013.

MATERIAL CHANGES AND COMMITMENTS:

There have been no 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.

SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS:

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

BOARD EVALUATION:

Pursuant to the provisions of the Companies Act, 2013 and Regulation 17 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board has carried out the annual performance evaluation of its own performance, the Directors individually as well as the evaluation of the working of its Audit Committee, Nomination & Remuneration Committee, Corporate Social Responsibility Committee, Risk Management Committee and Stakeholders' Relationship Committee. The manner in which the evaluation has been carried out has been explained in the Corporate Governance Report.

GENERAL DISCLOSURES:

No disclosure or reporting is required under the provisions of the Act and the Listing Regulations in respect of the following items as there were no transactions or events relating to these items during the year under review:

1. None of the Executive Directors (Whole-time Director) were in receipt of any commission from the Company.

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

3. Issue of Shares (including Employees' Stock Option Scheme and sweat Equity shares) to employees of the Company under any Scheme.

4. Voting rights which are not directly exercised by the employees in respect of shares for the subscription/ purchase of which loan was given by the Company.

5. No application was made, or any proceeding is pending under the Insolvency and Bankruptcy Code, 2016 during the year in respect of the Company.

6. There was no one-time settlement of loan obtained from Banks or Financial Institutions.