Your Director's have pleasure in presenting the 8^th Annual Report on the business and operations of the Company, together
with the audited standalone financial statements for the financial year ended March 31, 2025 ("FY 2024-25").

financial results

A summary of standalone financial results of the Company for the Financial Year 2024-25 and Financial Year 2023-24 is as
follows:

(Amount in ? Lakhs)

financial performance

standalone

During the current period, your company has shown an
increase in total revenue of ? 47,548.08 Lakhs as against ?
33,084.87 Lakhs in the previous year on standalone basis.
The Company has earned a net profit of ? 9,072.89 Lakhs as
compared to a profit of ? 6,920.63 Lakhs in the previous year
on standalone basis. The company will continue to pursue
expansion in the domestic market, to achieve sustained and
profitable growth.

Any member intending to have a copy of Balance Sheet
and other Financial Statement of these Companies shall
be made available on the website of the Company at www.
jeenasikho.com

It shall also be kept for inspection during business hours by
any shareholder in the registered office of the Company.

share capital

authorised share capital

As on March 31, 2025, the Authorised Share Capital of the
Company stood at ? 25,00,00,000/- (Rupees Twenty-Five
Crore Only) divided into 12,50,00,000 (Twelve Crore Fifty
Lakhs) Equity Shares of ?. 2/- (Rupees Two) each.

Further, the Board of Directors of your Company, with the
approval of the Members through Postal Ballot on 23^rd May,
2025, approved the sub-division/split of the equity shares
of the Company from 1 (One) equity share having a face
value of ? 10/- (Rupees Ten only) each, fully paid-up, into
5 (Five) equity shares having a face value of ? 2/- (Rupees
Two only) each, fully paid-up.

The Record Date for the purpose of determining the eligibility
of shareholders for the said sub-division/split was fixed as
Thursday, 12^lh June 2025.

Consequent to the sub-division/split, the number of equity
shares of the Company has increased proportionately, while
the aggregate shareholding of the Members and the paid-up
share capital of the Company remains unchanged.

Paid up share capital

As on March 31, 2025, the Paid-up Share Capital of the
Company stood at ? 24,86,01,460/- (Rupees Twenty-Four
Crore Eighty-Six Lakh One Thousand Four Hundred and Sixty)
divided into 12,43,00,730 (Twelve Crores Forty-Three Lakhs
Seven Hundred and Thirty) of ? 2/- (Rupees Two) each.

The Company has not issued any shares with differential
voting rights or sweat equity shares during the FY 2024-25.

migration from sme platform to
main board

Your Company was initially listed on the SME Emerge
Platform of National Stock Exchange of India Limited (NSE)
on 19^th April, 2022. During the year under review, with the
continued trust and confidence of our valued shareholders
and stakeholders, your Company successfully migrated
to the Main Board of both NSE and BSE Limited w.e.f. 11^lh
August, 2025.

The migration marks a significant milestone in the Company's
growth journey, reflecting its consistent performance, strong
corporate governance practices, and enhanced credibility in
the capital markets. Listing on the Main Board will provide
wider visibility, increased participation from institutional
investors, enhanced liquidity for the Company's equity shares,
and create greater long-term value for all stakeholders.

The Board places on record its sincere appreciation for the
continuous support extended by shareholders, regulators,
employees, and business partners in achieving this
important step in the Company's growth trajectory.

dematerialisation of equity shares

All the Equity shares of the Company are in dematerialized
form with either of the depositories viz NSDL and CDSL. The
ISIN No. allotted to the company is INE0J5801029.

dividend

Based on the Company's performance during the financial
year 2024-25 and in line with the Dividend Distribution Policy
of the Company, your directors are pleased to recommend
a Dividend of ? 5.47/- per equity share on the face value of
? 10/- each, fully paid-up, for the financial year ended March
31,2025. The payment of dividend is subject to the approval
of the Members at the ensuing Annual General Meeting
("AGM") and shall be subject to deduction of tax at source,
as applicable.

Further, the Board wishes to inform that pursuant to the
sub-division/split of equity shares of the Company, whereby
every 1 (One) equity share of face value ? 10/- each was
subdivided into 5 (Five) equity shares of face value ? 2/-
each, with effect from June 12, 2025, the final dividend as
aforesaid will accordingly be Re. 1.10/- (Rupee One and Ten
Paise Only) per equity share of face value ? 2/- each, fully
paid-up.

The dividend distribution policy in terms of regulation 43A
of SEBI( Listing Obligation and Disclosure Requirements
Regulations),2015 is available on the company website:
www.jeenasikho.com

transfer to general reserve

The Company has not transferred any amount to General
Reserve during the year. The dividend payment is subject to
approval of the members at the 8^th Annual General Meeting,
which will be paid, if declared, to the shareholders within 30
days from the date of declaration.

deposits

During the year under review, the Company has not
accepted or renewed any deposit from the public/members
falling within the ambit of section 73 or section 74 of the

Companies Act, 2013 and the Companies (Acceptance of
Deposits) Rules, 2014.

corporate governance

The Company is listed on SME Emerge Platform of NSE, by
virtue of Regulation 15 of Listing Regulation the compliance
with the corporate governance provisions as specified in
Regulation 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 27
clauses (b) to (i) and (t) of sub regulation 2 of Regulation 46
and Para C, D and E of Schedule V of the listing regulation
are not applicable to the Company. Hence, the Corporate
Governance Report does not form part of this Annual Report.

employees stock option schemes

Your Company believes in rewarding its employees and
aligning their interests with the long-term objectives of the
organization. Employee Stock Option Schemes form an
integral part of the Company's retention and compensation
strategy, enabling wealth creation opportunities for
employees while ensuring their commitment towards
sustained growth. In line with this philosophy, the
shareholders of the Company approved the "Jeena Sikho
Employees Stock Option Scheme 2024" at the Extraordinary
General Meeting held on 27^th February, 2024.

Under the said Scheme, the Company grants stock options
on an equity-settled basis, which entitle eligible employees
to purchase one equity share of the Company for each option
granted, at a pre-determined exercise price, upon completion
of the vesting period. The ESOPs thus represent a call option
providing a right, but not an obligation, to the employees to
exercise such options by paying the exercise price.

During the financial year 2023-24, the Company granted
61,275 options to its employees. Pursuant to the corporate
action of share split, these options stand adjusted to
3,06,375 options. No fresh options were granted during the
year under review.

The applicable disclosures pursuant to Regulation 14 of the
SEBI (Share Based Employee Benefits and Sweat Equity)
Regulations, 2021 and Rule 12(9) of the Companies (Share
Capital and Debentures) Rules, 2014, for the year ended
31^st March, 2025 are available on the Company's website at
www.jeenasikho.com.

There has been no material change in the Jeena Sikho
Employees Stock Option Scheme 2024 during the year and
the Scheme continues to be in compliance with the aforesaid
SEBI Regulations.

A certificate from the Secretarial Auditors of the Company
confirming that the Scheme has been implemented in
accordance with SEBI (Share Based Employee Benefits and
Sweat Equity) Regulations, 2021 and the resolutions passed
by the Members, is also available on the Company's website
at www.jeenasikho.com.

subsidiaries/associates/joint

venture

During the year under review, the Company did not have any
Subsidiary, Associate, or Joint Venture Company.

However, the Company incorporated a subsidiary in the name
of Jeena Green Resources Private Limited on 10^th March

2025 but the subscription to the shares of the said subsidiary
was completed on 10^lh April 2025. Accordingly, the said
entity shall be considered as a Subsidiary of the Company
for the financial year 2025-26 and necessary disclosures as
required under Section 129(3) of the Companies Act, 2013
read with Rule 5 of the Companies (Accounts) Rules, 2014
shall be made in the subsequent year.

Accordingly, Form AOC-1 is not applicable for FY 2024-25

as the Company did not have any Subsidiary/Associate/
Joint Venture during the year under review.

change in the nature of business, if
any

There was no change in the nature of the business of the
Company during the financial year ended 31 March 2025.

management discussion and analysis

The Management Discussion and Analysis for the year,
as stipulated under the Securities and Exchange Board of
India (Listing Obligations and Disclosure Requirements)
Regulations, 2015 (hereinafter referred to as the "SEBI
Listing Regulations"), is presented in a separate section,
forms part of the Annual Report.

details of directors or key
managerial personnel who were
appointed or have resigned during
the year

Your Company beliefs that a strong Board is imperative to
create a culture of leadership to provide a long-term vision
and policy approach to improve the quality of governance. As
on March 31, 2025, the Board of Directors of the Company
consist of optimum combination of Executive Directors, Non¬
Executive Director, Independent Directors of the Company.

Director Retiring by rotation

Pursuant to Section 152 of the Companies Act, 2013, and the
Articles of Association of the Company, Ms. Shreya Grover
(DIN: 09199495), Non-Executive Director, retires by rotation
at the ensuing AGM of the Company and, being eligible,
offers herself for re-appointment.

Accordingly, a resolution is included in the Notice of the 08^th
Annual General Meeting of the Company, seeking approval
of members for her re-appointment as a Director of the
Company.

Changes in the board during the
Financial Year 2024-25, THE FOLLOWING
changes took place in the composition of
the Board of directors of the Company:

• Mr. Chandan Kumar Kaushal (DIN: 10515819) were
appointed as Additional Directors under the category
of Independent Non-Executive, of the Company by
the Board of Directors on 29 April 2024, for a first
term commencing from 29 April, 2024 up to 28 April,
2029. (both days inclusive). His appointment was
subsequently approved by the Shareholders in AGM
resolution dated 28 August 2024.

• Further after F.Y. 2024-25 Ms. Priyanka Bansal (DIN:
09051665) were appointed as Additional Directors
under the category of Independent Non-Executive, of
the Company by the Board of Directors on 21 April 2025,
for a first term commencing from 21 April 2025 up to 20
April, 2030. (both days inclusive). Her appointment was
subsequently approved by the Shareholders through
postal ballot resolution dated 23 May 2025.

During the financial year 2024-25, the

FOLLOWING CHANGES TOOK PLACE IN THE

Key Managerial personnels (KMPs) of the
Company:

During the period under review there was no change in
KMP. However, Ms. Anshika Garg has resigned from the
post Company Secretary & Compliance Officer w.e.f. 01
August 2025 & Ms. Smita Chaturvedi has been appointed as
Company Secretary & Compliance Officer w.e.f. 04 August
2025.

Board composition

As on date the Company's Board has a strength of 6 (Six)
Directors, including 3 (Three) Woman Directors. The
composition of the Board is as below:

familiarization programme of
independent directors

In compliance with the requirements of the Listing
Regulations, the Company has put in place a familiarization
programme for the Independent Directors to familiarize
them with their roles, rights and responsibilities as Directors,
the working of the Company, nature of the industry in which
the Company operates, business model etc. At the time of
appointment/re-appointment of Independent Directors, a
formal letter of appointment is given to him/her, which, inter-
alia, explains the role, functions, duties and responsibilities
expected from him/her as an Independent Director of
the Company. The Independent Director is also explained
in detail the nature, business model of the industry and
compliances under the Act, the Listing Regulations and
other relevant rules & regulation.

Details of the familiarization programme for Independent
Directors are uploaded on the website of the company at
www.jeenasikho.com.

nomination and remuneration
policy

On the recommendation of the Nomination and
Remuneration Committee, the Board has framed a policy for
selection and appointment of Directors, Senior Management
including Key Managerial Personnel and their remuneration.
The Nomination and Remuneration Policy includes the
criteria for determining qualification, positive attributes,
independence, etc. is placed on the website of the Company
at www.jeenasikho.com/policies.

The salient features of the Nomination
and Remuneration policy are mentioned
below:

• The Nomination and Remuneration Policy of the
Company is designed to attract, motivate, improve
productivity and retain manpower by creating a
congenial work environment, encouraging initiatives,
personal growth, team work and inculcating a
sense of belongingness and involvement, besides
offering appropriate remuneration packages and
superannuation benefits.

• The Committee shall comprise at least three (3)
Directors, all of whom shall be non-executive Directors
and at least two-third shall be Independent.

• Quorum of the meeting shall be either two members or
one-third of the members of the committee, whichever
is greater, including at least one independent director in
attendance.

• The Role of the Committee includes: Periodically
reviewing the size and composition of the Board to
have an appropriate mix of executive and independent
Directors to maintain its independence and separate
its functions of governance and management and
to ensure that it is structured to make appropriate
decisions, with a variety of perspectives and skills, in
the best interests of the Company;

• Formulate the criteria for determining qualifications,
positive attributes and independence of a Director and
recommend to the Board, relating to the remuneration
for the Director, key managerial personnel and other
employees.

• Establishing and reviewing Board, KMP and Senior
Management succession plans in order to ensure and
maintain an appropriate balance of skills, experience
and expertise on the Board and Senior Management.

• The Board as per the criteria approved by the
Nomination and Remuneration Committee shall
carry out evaluation of performance of its own, its
committees, and individual Directors and the Chairman.

vigil mechanism/whistle blower
policy:

Pursuant to the provisions of Section 177(9) & (10) of the
Companies Act, 2013, a Vigil Mechanism/Whistle Blower
Policy for directors and employees to report their genuine
concerns has been established. The Vigil Mechanism/
Whistle Blower Policy has been uploaded on the website of
the Company at https://www.jeenasikho.com/policies under
'Investor Section'.

The Policy is an extension of the Code of Conduct for
Directors & Senior Management Personnel and covers any
unethical and improper actions or malpractices and events
which have taken place/suspected to take place.

As per the policy all Protected Disclosures should be
addressed to the Vigilance Officer/Company Secretary or to
the Chairman of the Audit Committee in exceptional cases.

risk management policy

The Company has in place a mechanism to identify,
assess, monitor and mitigate various risks to key business

objectives. Major risks identified by the businesses and
functions are systematically addressed through mitigating
actions on a continuing basis. Major elements of risk/threats
for Ayurveda Industry are regulatory concerns, consumer
perceptions and competition. These are discussed at the
meetings of the Audit Committee and the Board of Directors
of the Company. The Board of Directors has adopted a
risk management policy for the company outlining the
parameters of identification, assessment, monitoring and
mitigation of various risks which is available on the website
of the company.

committees of the board

The Committees of the Board focus on certain specific areas
and make an informed decisions in line with the delegated
authority.

The following Committees constituted by the Board function
according to their respective roles and defined scope:

1. Audit Committee

2. Nomination and Remuneration Committee

3. Stakeholder relationship Committee

4. Corporate Social responsibility Committee

5. Risk Management Committee

During the year under review, all recommendations made
by the various committees of the Board have been duly
accepted by the Board.

The Composition of the said Committees are as
under:

As on date, the Audit Committee comprises of:

Audit Committee:

*Mr. Chandan Kumar Kaushal was appointed as the chairperson of the
Committee w.e.f. April 29, 2024.

Our Company Secretary and Compliance officer will act as
the secretary of the Committee.

Nomination And Remuneration Committee:

As on date the Nomination and Remuneration Committee
comprises of:

* Mr. Chandan Kumar Kaushal was appointed as the member of the Committee
w.e.f. April29, 2024.

Our Company Secretary and Compliance officer will act as
the secretary of the Committee.

Stakeholders' Relationship Committee:

As on date the Stakeholders' Relationship Committee
comprises of:

* Mr. Chandan Kumar Kaushal was appointed as the chairperson of the
Committee w.e.f. April 29, 2024.

Our Company Secretary and Compliance officer will act as
the secretary of the Committee.

As on date CSR committee comprises of:

Corporate Social Responsibility Committee:

Risk Management Committee:

As on date Risk Management committee comprises of:

* Ms. Priyanka Bansal was appointed as the Member of the Committee w.e.f.
April 21, 2025.

code of conduct

The Board has laid down a Code of Conduct for all Board
members and Senior Management Personnel of the
Company. The Code is displayed on the website of the
Company www.jeenasikho.com. All Board members and
Senior Management Personnel have affirmed compliance
with the said Code of Ethics & Conduct.

transfer of unclaimed dividends/
shares to investor education &
protection fund authority

Pursuant to Section 124 of the Companies Act, 2013, read
with Investors Education and Protection Fund Authority
(Accounting, Audit, Transfer and Refund) Rules, 2016, all

unpaid or unclaimed dividends are required to be transferred
by the Company to the Investors Education and Protection
Fund (IEPF) established by the Central Government of India,
after the completion of seven years. Further, all shares in
respect of which dividend has not been paid or claimed for
seven consecutive years or more shall also be required to
be transferred by the Company to the Demat Account of the
IEPF Authority.

There were no unclaimed dividends due for transfer to the
IEPF during the financial year 2024-25.

statutory auditors & auditor's
report

M/s. KRA & Co., Chartered Accountants (Firm Registration
No. 020266N), holding a valid certificate issued by the Peer
Review Board (Certificate No. 012550) of the Institute of
Chartered Accountants of India (ICAI) were appointed as the
Statutory Auditor of the Company for a term of 5 years w.e.f.
conclusion of 4^th Annual General Meeting of the Company till
the conclusion of the 09^th Annual General Meeting.

Statutory auditors' Report

The Auditors Report on the standalone financial statements
of the Company for the financial year ended 31 March
2025, read with relevant notes thereon, is self-explanatory
and therefore does not call for any further comments.
The Auditors Report does not contain any qualifications,
reservations, or adverse remarks.

Details with respect to frauds reported by
auditors

During the year, the Statutory Auditors have not reported any
matter under the second proviso of Section 143(12) of the
Companies Act, 2013, and therefore no details are required
to be disclosed under Section 134(3)(ca) of the Companies
Act, 2013.

secretarial auditors and their
report

In terms of Section 204(1) of the Companies Act, 2013
read with rule 9 of the Companies (Appointment and
Remuneration of Managerial Personnel) Rules, 2014, the
Company has appointed M/s Rawal & Co. (Firm Registration
no. S2020UP717200), holding a valid certificate issued by
the Peer Review Board (Certificate No. of the Institute of
Companies Secretaries of India (ICSI), as the Statutory
auditor of the Company for the Financial Year 2024-25.The
Secretarial Audit Report as given by the Secretarial Auditors,
in Form No. MR-3 of Jeena Sikho Lifecare Limited is annexed
to this Report as Annexure - 1.

There are no qualifications, reservations, adverse remarks,
comments, observations or disclaimer made by the
Secretarial Auditors in their report. There were no frauds
reported by the Secretarial Auditors under the provisions of
Section 143 of the Act.

cost auditors

The provisions of maintenance of Cost Records as specified
by the Central Government under subsection (1) of Section
148 of the Act are not applicable on the Company.

meetings of board of directors

During the financial year 2024-2025, your Board of Directors have meet 23 (Twenty-Three) times. The details of meeting &
attendance are given hereunder. The intervening gap between the Meetings was within the prescribed period.

meeting of independent directors

Pursuant to Secretarial Standard -1 relating to Board
Meeting issued by the Institute of Company secretaries of
India, the independent directors shall conduct at least One
(1) meeting in a Calendar Year to review the performance
of Non-Independent Directors and the Board as a whole;
to review the performance of the Chairman and to assess
the quality, quantity and timeliness of flow of information
between the company management and the Board and its
members that is necessary for the Board to effectively and
reasonably perform their duties.

Accordingly, all Independent Directors of the Company
has conducted a meeting dated 31 March 2025, without
presence of non-independent director where they review the
performance of all non-independent director of the company
and the board as a whole, also review the performance of the
Chairman of the company and assess the quality, quantity
and timeliness of flow of information between the company
management and the Board.

annual return

Pursuant to Section 92(3) read with Section 134(3) (a) of
the Companies Act, 2013, and Companies (Management
and Administration) Rules, 2014, the Annual Return of the

Company containing the particulars as prescribed under
Section 92 of the Companies Act, 2013, in Form MGT-7, is
available on the Company's website at the weblink https://
www.jeenasikho.com.

corporate social responsibility

The Company comes under the criteria as mentioned in
section 135 of the Companies Act, 2013 i.e., Corporate Social
Responsibility and accordingly the amount has been spent on
CSR activities in the financial year 2024-2025 to comply with
the requirements of necessary social expenditure which is ?
100.31 Lakhs i.e. (2% of the average net profit of immediate
preceding three (3) financial years). The constitution of CSR
Committee was applicable for FY 2024-25, subsequently the
CSR Committee is formulated and the composition is also
given. The CSR Report is annexed as Annexure - 2.

The Board of Director of your Company has formulated and
adopted a policy on CSR which can be accessed at https://
www.jeenasikho.com/policies

The CSR Policy of your Company outlines the Company's
philosophy for undertaking socially useful programs for
welfare and sustainable development of the community at
large as part of its CSR Obligation.

formal annual evaluation

The Companies Act, 2013 and SEBI Listing Regulations
contain provisions for the evaluation of the performance of:

(i) the Board as a whole;

(ii) various committees of the Board; and

(iii) the individual directors (including independent directors
and the Chairperson).

The Board of Directors carried out an annual evaluation of
its own performance, Board Committees, and individual
directors pursuant to the provisions of the Companies Act,
2013, and SEBI Listing Regulations.

The performance of the Board was evaluated based on
inputs from the board members, the Board's composition,
the effectiveness of board processes, information and
functioning, areas, and quality of the review, and the
establishment and delineation of responsibilities to
committees.

The performance of the individual directors was reviewed
based on inputs from the board members, including input on
the contribution of the individual directors to the board and
committee meetings.

The performance of the Chairman was evaluated based on
inputs from the board members regarding his leadership,
stakeholder management, vision, and strategy.

The performance of the committees was evaluated
based on inputs received from the committee members,
covering the inputs on the composition of committees,
effectiveness of committee meetings, degree of fulfilment
of key responsibilities, committee dynamics, and quality of
the relationship of the committee with the board and the
management.

Pursuant to the requirements of Schedule IV to the
Companies Act, 2013, and the SEBI Listing Regulations,
a meeting of the Independent Directors of the Company
was held on 31 March 2025, without the presence of non¬
independent directors and members of the management. At
this meeting, the Independent Directors, inter alia, reviewed
the performance of the Non- Independent Directors, the
Board as a whole, and the Chairman of the Company, taking
into consideration the views of both Executive and Non¬
Executive Directors.

They also assessed the quality, quantity, and timeliness of
the flow of information between the Management and the
Board, which is critical for the Board to effectively discharge
its responsibilities. The observations and feedback of the
Independent Directors were duly communicated to the
Chairman of the Board as part of this evaluation process.

nature of business

There has been no change in business of the Company.

Jeena Sikho has a diverse portfolio consisting of a number
of brands and sub-brands including "Shuddhi". The Company
offers a variety of Ayurvedic Products and services through
Shuddhi clinics and HIIMS, all over the Country. The Company

has presence across various channels such as general
groceries, chemists, organized retail and ecommerce.

management discussion and analysis
report

A detailed review of operations, performance and future
outlook of your company and its businesses is given in
the Management Discussion and Analysis Report for the
FY 2024-25, which forms part of this report.

particulars of loans, guarantees or
investments under section 186

The details of loans and Investments and guarantees
covered under the provisions of Section 186 of the Act are
given in the Notes to the Financial Statements forming a part
of Annual Report.

Current borrowings of the company are compliant with
Section 180(1)(c) of the Companies Act, 2013.

particulars of contracts or
arrangements with related parties

During the year under review, all transactions entered by the
Company with Related Parties as defined under the Act were
in the ordinary course of business and on an arm's length
pricing basis and do not attract the provisions of Section
188 of the Act. All related party transactions are presented
to the Audit Committee and the Board. Omnibus approval
is obtained before the commencement of the new financial
year, for the transactions which are repetitive in nature and
also for the transactions which are not foreseen.

During the year, the Company did not enter into any related
party transactions that had a conflict with that of the
Company at large. Further, the Company did not enter into
any material related party transactions, as specified in
Section 188(1) of the Companies Act, 2013, with any of its
related parties.

The details of related party transactions as entered into
by the Company are disclosed in the standalone financial
statements of the Company.

Further, pursuant to the provisions of Section 188 of the
Companies Act, 2013, read with rules framed thereunder, the
disclosure of particulars of contracts/arrangements with
related parties in Form AOC-2 is annexed to this Report as
Annexure - 3.

In line with the requirements of the applicable laws,
the Company has formulated a policy on related party
transactions which is uploaded on the website of the
Company at: https://www.jeenasikho.co.in/policies.

disclosure under the sexual
harassment of women at workplace
(prevention, prohibition and

REDRESSAL) act, 2013

The Company has zero tolerance towards sexual harassment
at the workplace and has adopted a policy on prevention,
prohibition and redressal of sexual harassment at workplace
in line with the provisions of the Sexual Harassment of
Women at Workplace (Prevention, Prohibition and Redressal)

Act, 2013 and the Rules thereunder. As required under law,
an Internal Compliance Committee has been constituted for
reporting and conducting inquiry into the complaints made
by the victim on the harassments at the workplace.

During the year the period under review, the Company has
not received any sexual harassment complaints during the
financial year nor any complaint is pending at the end of the
financial year.

The Policy for Prevention of Sexual Harassment of the
Company is available on the Company's website at the web
link https://jeenasikho.com/investors/.

significant and material orders
passed by the regulators or courts
or tribunals impacting the going
concerns status and company^
operations in future

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

material changes and commitment
affecting the financial position

There have been no material changes and/or commitments
affecting the financial position of the Company which
have occurred between the end of the financial year of the
Company and the date of the Report.

conservation of energy, technology
absorption, foreign exchange
earnings and outgo

Pursuant to provisions of Section 134(3)(m) & Rule 8(3) of
Companies (Accounts) Rules, 2014 the details of energy
conservation, technology absorption and foreign exchange
earnings and outgo has been given in Annexure - 4 to this
report.

internal financial controls and
their adequacy

The Company has a proper and robust system of internal
controls geared towards achieving efficiency of business
operations, safeguarding the Company's assets and
ensuring optimum utilization of resources. Such controls
also ensure accuracy and promptness of financial reporting
and compliance with statutory regulations.

In the opinion of the Statutory Auditors of the Company,
as expressed by them in their report, the Company has
adequate internal control systems over financial reporting
as at 31 March, 2025.

human resources

Your Company treats its "human resources" as one of its
most important assets. Your Company continuously invests
in attraction, retention and development of talent on an
ongoing basis. A number of programs that provide focused
people attention are currently underway. Your Company's
thrust is on the promotion of talent internally through job
rotation and job enlargement.

particulars of employees

In terms of the provisions of Section 197 (12) of the
Companies Act, 2013 read with Rule 5 of the Companies
(Appointment and Remuneration of Managerial Personnel)
Rules, 2014, disclosure pertaining to remuneration and other
details are provided in the Annexure - 5 to this Report.

Particulars of employee remuneration, as required under
Section 197 (12) of the Companies Act, 2013 read with
Rule 5 (2) and 5(3) of the Companies (Appointment and
Remuneration of Managerial Personnel) Rules, 2014
forms an integral part of this Annual Report. In terms of
the provisions of the first proviso to Section 136 (1) of the
Companies Act, 2013, the Annual Report is being sent to
Members, excluding the aforementioned information. Any
Member interested in obtaining a copy of such statement
may write to the Company Secretary of the Company at cs@
jeenasikho.com.

compliance with secretarial
standards

The Company complies with the applicable Secretarial
Standards issued by the Institute of Company Secretaries of
India and approved by the Central Government under Section
118(10) of the Companies Act, 2013.

business responsibility and
sustainability report ("BRSR")

In Compliance with Regulation 34 of SEBI (Listing Obligations
and Disclosure Requirements) Regulations, 2015, the
Company is required to prepare a Business Responsibility
and Sustainability Report on the environmental, social, and
governance disclosures. The Business Responsibility and
Sustainability Report of the Company for the financial year
ended 31 March, 2025, is presented in the separate section
and forms part of this Report.

industrial relations

The Company maintained healthy, cordial and harmonious
industrial relations at all levels. The enthusiasm and
unstinting efforts of employees have enabled the Company
to remain at the leadership position in the industry. It
has taken various steps to improve productivity across
organization.

registrar and share transfer agent

During the year under review, Skyline Financial Services Pvt.
Ltd. was the Registrar and Transfer Agent of the Company.

compliance with the maternity
benefit act, 1961

The Company has complied with the provisions of the
Maternity Benefit Act, 1961, including all applicable
amendments and rules framed thereunder. The Company
is committed to ensuring a safe, inclusive, and supportive
workplace for women employees. All eligible women
employees are provided with maternity benefits as
prescribed under the Maternity Benefit Act, 1961, including
paid maternity leave, nursing breaks, and protection from
dismissal during maternity leave.

The Company also ensures that no discrimination is made
in recruitment or service conditions on the grounds of
maternity. Necessary internal systems and HR policies are
in place to uphold the spirit and letter of the legislation.

directors' responsibility statement

Pursuant to the provisions under Section 134(5) of the Act,
with respect to Directors' Responsibility Statement, the
Directors confirm:

a) That in the preparation of the annual accounts, the
applicable accounting standards have been followed
and no material departures have been made from the
same;

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

c) That they had taken proper and sufficient care for
the maintenance of adequate accounting records in
accordance with the provisions of the Companies Act,
2013, for safeguarding the assets of the Company
and for preventing and detecting fraud and other
irregularities;

d) That they had prepared the annual accounts on a going
concern basis;

e) That they had laid down internal financial controls to
be followed by the company and that such internal

financial controls are adequate and were operating
effectively; and

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

other disclosures

There were no transactions on the following matters during
the year and hence no reporting or disclosure is required:

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

• Issue of shares (including sweat equity shares) to
employees of the Company under any scheme save and
except the Employees' Stock Option Scheme referred to
in this Report.

• There is no proceeding pending under the Insolvency
and Bankruptcy Code, 2016.

appreciation

Your directors take this opportunity to thank the customers,
shareholders, suppliers, bankers, business partners/
associates, and Central and State Governments for their
consistent support and encouragement of the Company. We
place on record our appreciation for the contribution made
by our employees at all levels. Our consistent growth was
made possible by their hard work, solidarity, cooperation,
and support.

For and on behalf of Board
Jeena Sikho Lifecare Limited

Sd/- Sd/-

Manish Grover Bhavna Grover

Managing Director Whole Time Director

DIN: 07557886 DIN: 07557913

Date: 27.08.2025
Place: Zirakpur, Punjab