Annual Report for the year ended 31/03/2026

BIRLA CAPITAL AND FINANCIAL SERVICES LIMITED CIN: L51900MH1985PLC 036156/ E-mail: info@birlainternational.net/ Tel: 22026340/Fax: 2385 8269 REGD. OFFICE: INDUSTRY HOUSE, 159, CHURCHGATE RECLAMATION, MUMBAI - 400020. Date: September 02, 2026 The General Manager, Department of Corporate Services, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400001. Ref: Scrip Code: 512332 Subject: Annual Report for FY 2025-26 along with Notice of 40th Annual General Meeting of the Company to be held on September 26, 2026. Dear Sir/Madam, This is in furtherance to our communication dated August 27, 2026, wherein the Company had informed that the 40th Annual General Meeting of the Company will be held on Saturday, September 26, 2026 at 11:00 A. M. (IST) through Video Conference/Other Audio-Visual Means. Pursuant to Regulation 34(1) and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, enclosed herewith is the Annual Report of the Company along with the Notice of the 40th Annual General Meeting and other Statutory Reports for the Financial Year 2025-26. The said Annual Report along with Notice of AGM is also available on the website of the Company at https://www.birlacaps.in/investor-relations. The Company is providing remote e-voting & e-voting at AGM facility to the members through electronic voting platform of National Securities Depository Limited (NSDL). The facility of joining the AGM is also provided through NSDL platform. Members holding shares either in physical form or dematerialized form as on cut-off date i.e. September 19, 2026 may cast their votes electronically on the resolutions included in the Notice of 40th AGM. The remote e-voting shall commence from Wednesday, September 23, 2026 at 9:00 A. M. (IST) and ends on Friday, September 25, 2026 at 5:00 P. M. (IST). You are requested to take the above cited information on your records. Thanking you, Yours faithfully, For Birla Capital and Financial Services Limited MINAL UMESH POTE DIRECTOR DIN: 07163539 FINANCIAL CAPITAL AND BIRLA SERVICES LIMITED REPORTS & ACOcOUNTS THE PERIOD ENDED 31st March, 2026 capita) Fing DIRECTORS’ REPORT Dear Shareholders, Your Directors have pleasure in presenting their 40th Annual Report together with the Audited Financial Statements for the financial year ended 31st March, 2026. The financial results of your company are summarized below. 1. FINANCIAL HIGHLIGHTS: (Amount in Lakhs) Particulars Standalone Year ended Year ended 31-03-2026 31-03-2025 (Rs.) (Rs.) Revenue from Operations - - Other Income 38.00 5.70 Total Income 38.00 5.70 Total Expenses 37.56 8.76 PBT 0.44 (3.06) Less: Deferred Tax Liability/(Asset) (0.36) 0.61 Tax adjustment relating to previous year - - Profit After Tax (PAT) 0.80 (3.66) Profit transferred to Reserves 0.00 0.00 Note: Previous year’s figures have been regrouped / reclassified wherever necessary to correspond with the Current year’s classification/ disclosure. 2. SUBSIDIARIES, JV OR ASSOCIATE COMPANIES: There is no other company which became or ceased to be subsidiary or associate or joint venture company during the year under review. Your company is not a subsidiary or associate or joint venture company of any other company. 3. BUSINESS REVIEW/STATE OF THE COMPANY’S AFFAIRS AND FUTURE OUTLOOK: Company was not able to generate any revenue during the financial year 2024- 2025. However expenses has also been increased compared to last year. Since there was other income, company has managed to generate profit during the year. In the current year the company recorded a revenue of Rs. 0/-, a PBT of Rs. 43,667.95 and a PAT of Rs. 79,585.50/- as against a revenue of Rs. 0/-, a PBT of (Rs. 3,05,608/-) and a PAT of Rs. (Rs. 3,66,130/-) in last year. The financial performance of the Company is adversely impacted due to slowdown in deal completion activities due to difficult economic conditions in larger developed and emerging markets and unfavorable domestic factors marked by Future Outlook We expect that the business sector will improve and with the upcoming changes and development in the sector, we expect to improve our performance for the coming years. 4. CAPITAL STRUCTURE OF THE COMPANY: As on 31st March, 2026, the issued, subscribed and paid-up share capital of your Company stood at Rs. 9,38,31,264/- (Rupees Nine Crore Thirty-Eight Lakh Thirty- One Thousand Two Hundred and Sixty-Four Only), comprising 4,69,15,632 (Four Crore Sixty-Nine Lakh Fifteen Thousand Six Hundred and Thirty Two Only) Equity shares of Rs.2/- (Rupees Two Only) each. Changes in Capital Structure if any: A) Issue of equity shares with differential rights Company has not issued any equity shares with differential rights. B) Issue of sweat equity shares Company has not issued any sweat equity shares C) Issue of employee stock options Company has not issued any stock options to employees D) Provision of money by company for purchase of its own shares by employees or by trustees for the benefit of employees Company has not provided money to its employees or to any employees’ trust for purchase of its own shares. 5. RESERVES: No amount is carried to general reserves during the year under review. The profit for the year is proposed to be carried forward to Balance in Profit and Loss account under the head Reserves and Surplus. 6. DIVIDEND: Your company has incurred profit during the year, however director proposes to utilize said reserves for business expansion purpose. 7. DEPOSITS: Your Company has neither accepted nor renewed any “deposit” from public within the meaning of Section 73 of the Companies Act 2013 read with Companies (Acceptance of Deposits) Rules, 1975, hence the disclosures relating to the same are not applicable to the company for the year under review. The Company has availed loan from banks in accordance with the deposit rules. 8. LISTING AND DEMATERIALISATION The Equity Shares of the Company are listed on the BSE Limited (Scrip ID: 512332). The ISIN of the Company is: INE776E01027 9. MEETINGS OF THE BOARD/COMMITTEES A. Details of the meetings of the Board of Directors of the company held during the year ended 31st March, 2026 is as follows 11 Board Meetings were held during the financial year from 1st April, 2025 to 31st March, 2026. The maximum interval between any two meetings did not exceed 120 days. The Meeting were held on the following dates:- 8th April, 2025 29th May, 30th May, 27th June, 01st July, 15th July, 2025 2025 2025 2025 2025 25th July, 01st 07th 13th 12th - 2025 August, October, November, February,2026 2025 2025 2025 Details of Directors attendance at Board Meetings and at the Last Annual General Meeting (AGM) held on September 27, 2025 are given in the following table: Board Meeting Attended Name of Directors Held During Attended Last AGM Tenure Mr.Satyanarayana Dahagama 8 8 No Mr. Abhijeet Bhingarde 11 11 Yes Mrs. Minal Pote 11 11 Yes Mr. Sagar Gala 3 3 No B. STATUTORY BOARD COMMITTEES 1. Audit Committee The Audit Committee met seven times during the financial year 2025-26, on the following dates before finalization of annual accounts and adoption of quarterly financial result by the Board: The Meeting were held on the following dates:- 29th May, 2025 30th May, 2025 27th June, 2025 25th July, 2025 01st August, 2025 13th November, 12th - 2025 February,2026 The attendance of each member of the Committee is given below: Name Committee Meeting Held During Attended Tenure Mr. Satyanarayana Dahagama 5 5 (Non-Executive Independent) Mr. Abhijeet Bhingarde 7 7 (Non-Executive Independent) Mrs. Minal Pote 7 7 (Executive Director) Mr. Sagar Gala 2 2 (Non-Executive Independent) 2. Nomination & Remuneration Committee The Nomination & Remuneration Committee met three time during the financial year 2025-26, on the following dates. 01st July, 2025 01st August, 2025 07th October, 2025 The attendance of each member of the Committee is given below: Name Committee Meeting Held During Attended Ten [Showing first 8,000 characters — download PDF for full document]