Corrigendum to the Annual Report for the Financial Year 2025-26

ANNUAL REPORT 2025-26 CIN: L92199GJ2000PLC037606 Corporate Information BOARD OF Arpitkumar Rajnikant Mehta (Managing Director) DIRECTORS Manasvi Manu Thapar (Independent Director) Hitendra Nareshkumar Kanodia . Luvy Arpit Mehta [Indepeyden? Director) Smit Dinkarbhai Barot (Executive Dlret.:tor] Kush Arpit Mehta [Indepeyden? Director) Sirishbhai Patel (Executive Director) Rajalben Arpit Mehta (Executive Director) Tripti Karwa (Appointed :13-08-2025) COMPANY SECRETARY Rajalben Arpit Mehta CHIEF FINANCIAL OFFICER AUDITORS Rajendra] Shah &Co. Chartered Accountants Firm Reg. No. 0108369W Phone No. 09825434303 REGISTERED 401, 4th Floor, Sachet 1, Swastik Cross Road, OFFICE &WORK Navrangpura, Ahmedabad, Gujarat - 380009, India E-MAIL info@wowplexlive CIN L92199GJ2000PLC037606 REGISTRARS & Accurate Securities & Registry Private Limited SHARE TRANSFER B1105 - 1108, K P Epitome, Nr. Makarba Lake, Nr. AGENTS Siddhi Vinayak Towers, Makarba, Jivraj Park, Ahmedabad-380051, Gujarat, India STOCKEXCHANGE BSE Limited ISIN INE056001014 SECRETARIAL Payal Dhamecha & Associates, AUDITOR Company Secretaries, 1103, Sankalp Square 34, Beside Taj Skyline, SBR, Thaltej, Ahmedabad-380058 CONTENTS: Notice Page No. 1-10 Directors’ Report Page No. 11-20 Annexures & Secretarial Audit Report Page No. 21-27 Management Discussion and Analysis Page No. 28- 34 Chairman’s Declaration on Code of Page No. 35 Conduct Standalone Auditors’ Report Page No. 36-67 Consolidated Auditors’ Report Page No. 68-99 NOTICE of 26th ANNUAL GENERAL MEETING NOTICE is hereby given that the 26th Annual General Meeting of the Members of City Pulse Multiventures Limited will be held on Monday, 28th day of September, 2026 at 09:00 A.M, at 401, 4th Floor, Sachet 1, Swastik Cross Road, Navrangpura, Ahmedabad - 380009 through Video Conferencing (‘VC’)/Other Audio-Visual Means (‘OAVM’) facility to transact the following business: Ordinary Business Item No. 1: To consider and adopt the Audited Financial Statements of the Company for the financial year ended March 31, 2026, and the Reports of the Board of Directors and the Auditors. “RESOLVED THAT the audited financial statements of the Company for the financial year ended 31st March 2026 and the reports of the Board of Directors and Auditors thereon as circulated to the Members, be and are hereby considered and adopted.” Item No. 2: To appoint a director in place of LUVV ARPIT MEHTA (DIN: 08019908), who retires by rotation and being eligible offers himself for re-appointment. “RESOLVED THAT in accordance with the provisions of Section 152 read with the Companies (Appointment and Qualification of Directors) Rules, 2014 and other applicable provisions of the Companies Act, 2013, Mr. LUVV ARPIT MEHTA (DIN: 08019908), who retires by rotation at this meeting and being eligible, offers himself for reappointment, be and is hereby appointed as a Director of the Company.” On behalf of the Board of Directors Sd/- Arpitkumar Rajnikant Mehta Date: 01.09.2026 Managing Director Ahmedabad (DIN: 00213945) Reg. Office: 401, 4th Floor, Sachet 1, Swastik Cross Road, Navrangpura, Ahmedabad - 380009 Notes for Members 1. The Ministry of Corporate Affairs (“MCA”) inter-alia vide its General Circular Nos. 14/ 2020 dated April 8, 2020 and 17/2020 dated April 13, 2020, followed by General Circular Nos. 20/2020 dated May 5, 2020, and subsequent circulars issued in this regard, the latest being 10/2022 dated December 28, 2022 (collectively referred to as “MCA Circulars”) has permitted the holding of the annual general meeting through Video Conferencing (“VC”) or through other audio-visual means (“OAVM”), without the physical presence of the Members at a common venue. In compliance with the provisions of the Companies Act, 2013 (“the Act”), SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”) and MCA Circulars, the 26th Annual General Meeting (“Meeting” or “AGM”) of the Company is being held through VC / OAVM on Thursday, September 24th, 2026, at 9:00 A.M. (IST). The proceedings of the AGM deemed to be conducted at 401, 4th Floor, Sachet 1, Swastik Cross Road, Navrangpura Ahmedabad, Gujarat - 380009 India. 2. PURSUANT TO THE PROVISIONS OF THE ACT, A MEMBER ENTITLED TO ATTEND AND VOTE AT THE AGM IS ENTITLED TO APPOINT A PROXY TO ATTEND AND VOTE ON HIS/HER BEHALF AND THE PROXY NEED NOT BE A MEMBER OF THE COMPANY. SINCE THIS AGM IS BEING HELD PURSUANT TO THE MCA CIRCULARS THROUGH VC OR OAVM, THE REQUIREMENT OF PHYSICAL ATTENDANCE OF MEMBERS HAS BEEN DISPENSED WITH. ACCORDINGLY, IN TERMS OF THE MCA CIRCULARS, THE FACILITY FOR APPOINTMENT OF PROXIES BY THE MEMBERS WILL NOT BE AVAILABLE FOR THIS AGM AND HENCE THE PROXY FORM, ATTENDANCE SLIP AND ROUTE MAP OF AGM ARE NOT ANNEXED TO THIS NOTICE. 3. Pursuant to the provisions of Section 108 of the Companies Act, 2013 read with Rule 20 of the Companies (Management and Administration) Rules, 2014 (as amended) and Regulation 44 of SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015 (as amended), and MCA Circulars dated December 28, 2022, May 05, 2022, December 14, 2021, January 13, 2021, April 08, 2020, April 13, 2020 and May 05, 2020 the Company is providing facility of remote e-voting to its Members in respect of the business to be transacted at the AGM. For this purpose, the Company has entered into an agreement with National Securities Depository Limited (NSDL) for facilitating voting through electronic means, as the authorized e-Voting’s agency. The facility of casting votes by a member using remote e-voting as well as the e-voting system on the date of the AGM will be provided by NSDL. 4. The Members can join the AGM in the VC/OAVM mode 15 minutes before and after the scheduled timeo f the commencement of the Meeting by following the procedure mentioned in the Notice. Pursuant toR egulation 44(6) of Listing Regulations, the Company is also providing a live webcast of the proceedings of the AGM. The Members will be able to view the proceedings on National Securities Depository Limited (NSDL) e-Voting website at https://eservices.nsdl.com. The facility of participation at the AGM through VC/OAVM will be made available to at least 1,000 Members on a first come first served basis as per the MCA Circulars. This will not include large Shareholders (Shareholders holding 2% or more shareholding), Promoters, Institutional Investors, Directors, Key Managerial Personnel, Auditors etc. who are allowed to attend the AGM, without restriction on account of a first come first served basis. 5. The attendance of the Members attending the AGM through VC/OAVM will be counted for the purpose of ascertaining the quorum under Section 103 of the Companies Act, 2013. 6. In line with the Ministry of Corporate Affairs (MCA) Circular No. 17/2020 dated April 13, 2020, the Notice calling the AGM has been uploaded on the website of the Company at www.wowplex.live The Notice can also be accessed from the websites of the Stock Exchange i.e. BSE Limited at www.bseindia.com. The AGM Notice is also disseminated on the website of NSDL (agency for providing the Remote e-Voting facility and e-voting system during the AGM) i.e. www.evotingindia.com. 7. In case of joint holders, the Member whose name appears as the first holder in the order of names as per the Register of Members of the Company will be entitled to vote at the AGM. 8. The Securities and Exchange Board of India (SEBI) has mandated the submission of Permanent Account Number (PAN) by every participant in securities market. Members holding shares in electronic form are, therefore, requested to submit their PAN to their DPs with whom they are maintaining their demat accounts. Members holding shares in physical form can submit their PAN details to the Company’s RTA.Y ou are also requested to update your Bank details by writing to the Company’s RTA. 9. SEBI Notification No. SEBI/LAD-NRO/GN/2018/24 dated June 08, 2018 and further amendment vide Notification No. SEBI/ [Showing first 8,000 characters — download PDF for full document]