Submission of Annual Report for the Financial Year 2025-26

Phaarmasia Ltd. PHAARMASIA 147, Phase V, IDA, Jeedimetla, Hyderabad - 500 055. INDIA Tel : 91-40-23095002 / 23095690, Fax : 91-40-23097323 E-mail : phaarmasia@gmail.com, www. phaarmosia.in CIN : L24239TG1981PLC002915 Hyderabad, 03 September, 2026 The General Manager - Operations, BSE Limited, Phiroze Jeejeebhoy Towers, 25th Floor, Dalal Street, Mumbai — 400 001 Dear Sir/Ma’am, Sub: Submission of 45% Annual Report of Phaarmasia Limited for the financial year 2025-26, along with the notice of Annual General Meeting. Ref: Regulation 34 (1) of the Securities Exchange Board ofI ndia (Listing Obligations & Disclosure Requirements) Regulation, 2015. In Compliance with Regulation 34 of the SEBI (Listing Obligations & Disclosure Requirements) Regulation, 2015, we submit herewith 45% Annual Report of the company for the Financial Year 2025-26 along with Notice of the Annual General Meeting scheduled on Friday, 25% September, 2026 at 04.00 P.M through Video Conferencing (“VC”)/ Other Audio-Visual Means (“OAVM”). Kindly take the above information on records. ‘We shall be glad to furnish any further information/clarification in this regard. Yours faithfully, For Phaarmasia limited Ur@fia Company Secretary & Compliance Officer Membership No. ACS 46877 CONTENTS Sl No: Particulars Page Nos. 1. Corporate Information 1 2. Notice of 45th Annual General Meeting 2 3. Directors Report 19 4. AOC-II 36 5. Secretarial Audit Report 38 6. Management Discussion and Analysis Report 45 7. Auditors Report on the Financial Report 49 8. Balance Sheet 63 9. Statement of Profit & Loss A/c 64 10. Cash Flow Statement 65 11. Notes Forming Part of Financial Statements 67 ***** CORPORATE INFORMATION PHAARMASIA LIMITED Corporate Identification Number: L24239TG1981PLC002915 ISIN: INE486I01016 Board of Directors: 1. Mr. Naga Bhaskara Rao Yallapragada : Whole-time Director 2. Mr. Maneesh Ramakant Sapte : Director, non-executive 3. Mr. Vinay Ramakant Sapte : Director, non-executive 4. Mrs. Rashmi Vinay Sapte : Director, non-executive 5. Mr. Pravin Mohandas Hegde : Independent Director 6. Mr. Ajit Gopal Jamkhandikar : Independent Director Key Managerial Personnel (KMP) 1. Mr. Naga Bhaskara Rao Yallapragada : Whole-time Director 2. Mr. Eswara Vara Prasad Rao Nagineni : Chief Financial Officer 3. Ms. Urvashi Bhatia : Company Secretary Registered Office: P No. 147, IDA, Phase V, IDA Jeedimetla, Hyderabad, Tirumalagiri, Telangana, India, 500055. Statutory Auditors: M/s. Sathuluri & Co., Chartered Accountants, H.No : 11-13-1377/2, Flat 401, City Centre Complex, Beside South India Shopping Mall, Margadarshi Colony, Kothapet, Hyderabad - 500 035. Secretarial Auditors: Shri N.V.S.S. Suryanarayana Rao, Flat 401, Oakland Ridge Apartments, Raghavendra Nagar colony, HMDA layout, UPPAL BHAGAYAT HYDERABAD 500039. Internal Auditors: M/s. Oruganti & Associates, Chartered Accountants H. No. 3-5-943 To 948, Flat No.207 & 208, 2nd Floor, Panchavati Mall, Narayanguda, Hyderabad-500029, Telangana. Registrar and Share Transfer Agent: M/s Venture Capital and Corporate Investments Pvt. Limited (Category-I Registrar & Share Transfer Agent) “Aurum”, Plot No.57, 4th & 5th Floors, Jayabheri Enclave Phase – II Gachibowli, Hyderabad – 500 032. Phone: 040-23818475 / 23818476 Extn.: 41 Email: investor.relations@vccipl.com, info@vccipl.com, Website: www.vccipl.com NOTICE OF 45th ANNUAL GENERAL MEETING NOTICE is hereby given that the 45th Annual General Meeting of the members of Phaarmasia Limited will be held on Friday, 25th September, 2026 at 4.00 P.M through video conferencing (VC) / other audio- visual means (OAVM) to transact the following business: The venue of meeting shall be deemed to be the registered office of the Company at P No. 147, IDA, Phase V, IDA Jeedimetla, Hyderabad, Tirumalagiri, Telangana, India, 500055. to transact the following business: ORDINARY BUSINESS: 1. To receive, consider and adopt the Audited Financial Statements of the company for the financial year ended 31st March, 2026, along with Notes, the Reports of the Board of Directors and the Auditors thereon. To receive, consider and adopt the audited financial statements of the Company for the financial year ended 31st March 2026 along with Notes, the Reports of the Board of Directors and the Auditors thereon. 2. To appoint a director in place of Mrs. Rashmi Vinay Sapte (DIN: 00334247) who retires by rotation at this Annual General Meeting, and being eligible, offers herself for reappointment. SPECIAL BUSINESS: 3. To deliberate and approve for related party transactions. To consider and if found fit, to pass with or without modification the undermentioned resolution as Ordinary Resolution: "RESOLVED THAT pursuant to the provisions of Section 188 of the Companies Act, 2013 (the 'Act'), read with Rule 15 of the Companies (Meetings of Board and its Powers) Rules, 2014, Regulation 23 (1) & (4) of the SEBI (LODR) Regulations, 2015 (the 'Listing Regulations'), the Company's policy on Related Party transactions, and any other applicable provisions including any amendments thereto for the time being in force, consent of the members be and is hereby accorded to the Board of Directors of the Company to enter into contract(s)/ arrangement(s)/ transaction(s) executed with Related Parties of the entity on such terms and conditions as the Board of Directors may deem fit, up to a maximum aggregate value of Rs. 100 Crores for the financial year 2026-27. “RESOLVED FURTHER THAT the Board of Directors be and are hereby severally authorized to do all such other acts, deeds and things and sign and execute and file such papers and documents as may be necessary to give effect to this resolution and for matter connected therewith or incidental thereto.” 4. Increase in remuneration of Mr. Naga Bhaskara Rao Yallapragada, Whole-Time Director of the Company. To consider and if found fit, to pass with or without modification the undermentioned resolution as Ordinary Resolution: “RESOLVED THAT pursuant to the provisions of Section 197, 198 and Schedule-V and other applicable provisions if any, of the Companies Act, 2013 (including any statutory modification or re-enactment thereof for the time being in force) and pursuant to recommendations of the Nomination and Remuneration Committee, the Consent of the Board of Directors of the company be and is hereby accorded to the revision in remuneration payable to Mr. Yallapragada Naga Bhaskara Rao, Whole-time Director, by increasing the CTC to an amount of Rs. 38,50,000/- (Rupees Thirty-Eight Lakhs Fifty thousand) per annum on the following terms and conditions:  Perquisites not included in managerial remuneration: Mr. Yallapragada Naga Bhaskara Rao shall be entitled to perquisites or other incentives towards appreciation and the same shall not be included in the aforementioned remuneration payable as decided by Board of the Company.  Other Terms & Conditions: Leave: Number of leave days shall be allowed in accordance with the Rules and Regulations of the Company. Sitting fees: Being the Whole Time Director of the Company of the Company, no sitting fees shall be paid to you for attending the Board/Committee meeting of the Company. RESOLVED FURTHER THAT any one of the Directors be and is hereby authorized to execute and sign relevant documents and to do all such other acts, deeds and things to give effect to the aforementioned resolution.” BY ORDER OF THE BOARD for PHAARMASIA LIMITED Sd/- NAGA BHASKARA RAO YALLAPRAGADA WHOLE-TIME DIRECTOR DIN: 00019052 Date: 13/08/2026 Place: Hyderabad NOTES: 1. Pursuant to the General Circular Nos. 14/2020 dated April 8, 2020 and 17/2020 dated April 13, 2020, in relation to “Clarification on passing of ordinary and special resolutions by companies under the Companies Act, 2013 and the rules made thereunder on account of the threat posed by “COVID-19”, General Circular Nos. 20/2020 dated May 5, 2020, 10/2022 dated December 28, 2022 and 09/2023 dated September 25, 2023 subsequent circulars issued i [Showing first 8,000 characters — download PDF for full document]