Please find attached the Notice of 32nd Annual General Meeting of the Company to be held on 29.09.2026 at 2.00 pm.

Date: 04.09.2026 To, To, The Secretary, The Secretary, Listing Department Calcutta Stock Exchange Limited BSE Limited 7, Lyons Range, Kolkata-700001 P.J. Towers, Dalal Street, Mumbai – 400 001 Scrip Code - 539190 Scrip Code - 013097 Sub: Annual Report for the Financial Year 2025-26 and Notice of the 32nd Annual General Meeting Dear Sir/ Madam, We would like to inform you that 32nd Annual General Meeting (AGM) of the Company will be held on Tuesday, 29th September, 2026 at 2:00 pm (IST) at B B D Bag Professional Association, Commerce House, 2A Ganesh Chandra Avenue, 4th Floor Room No 1, Kolkata 700013. Pursuant to Regulation 30 and 34(1) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended, please find enclosed herewith a copy of • Notice of AGM including instructions for e-voting and • Annual Report for the Financial Year 2025-26. Aforesaid documents are also available on the website of the Company i.e., https://www.decillion.co.in The remote e-voting period commences on 26th September, 2026 (9.00 A.M. IST) and ends on 28th September, 2026 (5.00 P.M. IST). During the period, members holding shares either in physical form or in dematerialized form, as on 22nd September, 2026 i.e., cut-off date, may cast their vote electronically. Those members, who are attending the AGM at the venue and have not cast their vote on the Resolutions through remote e-voting, shall be eligible to vote at the AGM. Thanking you, Yours faithfully, For Decillion Finance Limited YOGESH Digitally signed by YOGESH SHARMA SHARMA Date: 2026.09.04 16:54:28 +05'30' Yogesh Sharma Company Secretary & Compliance Officer Annual Report DECILLION FINANCE LIMITED CONTENTS Company Informaon 1 Board's Report 2 Annexure to the Board's Report 11 Management Discussion and Analysis Report 15 Corporate Governance Report 19 Independent Auditor's Report 38 Financial Statements 52 DECILLION FINANCE LIMITED COMPANY INFORMATION BASIC INFORMATION CIN: L65999WB1995PLC067887 Name of the Company: Decillion Finance Limited Registered Office Address: 3, Bennck Street, 4th Floor, Room No. D-8, Kolkata-700001 Date of Incorporaon: 27.01.1995 Authorized Share Capital: Rs.3,75,00,000 Paid Up Share Capital: Rs. 3,50,00,000 Website: www.decillion.co.in Email Id: info@decillion.co.in Banker: ICICI Bank, City Union Bank LISTING INFORMATION: ISIN: INE848N01017 BSE Scrip Code: 539190 CSE Scrip Code: 013097 Board of Directors: Jitendra Kumar Goyal Managing Director Vidhu Bhushan Verma Non-Execuve Independent Director Kashiprasad Singh Non-Execuve Independent Director Pooja Kalanouria Non-Execuve Independent Woman Director Priyanka Mohta (Resigned w.e.f. 20.06.2026) Non-Execuve Non-Independent Director Nita Agarwal (Appointed w.e.f. 02.07.2026) Non-Execuve Independent Woman Director Key Managerial Personnel: Apoorva Malhotra (Resigned w.e.f. 14.04.2026) Chief Financial Officer Shru Poddar (Resigned w.e.f. 30.05.2026) Company Secretary Jitendra Kumar Goyal Managing Director Yogesh Sharma (Appointed w.e.f. 01.06.2026) Company Secretary & Compliance Officer Sonia Ghosh (Appointed w.e.f. 29.05.2026) Chief Financial Officer COMMITTEES OF THE BOARD Internal Auditor Audit Commiee M/s Srimal Jain & Co. Vidhu Bhushan Verma Chairman Chartered Accountants Pooja Kalanouria Member 12A, Netaji Subhas Road, Jitendra Kumar Goyal Member Ground Floor, Room No. 3, Kolkata-700001 Nominaon & Remuneraon Commiee Statutory Auditors Vidhu Bhushan Verma Chairman M/s TDK & Co. Kashiprasad Singh Member Chartered Accountants Pooja Kalanouria Member 102, Lotus Heights, 15th Road, Opp. Gandhi Maidan, Chembur, Mumbai-400071, Stakeholders Relaonship Commiee Maharashtra Vidhu Bhushan Verma Chairman Pooja Kalanouria Member Secretarial Auditor Jitendra Kumar Goyal Member Abhishek K Pandey & Associates Praccing Company Secretary P-38, Princep Street, First Floor, Room No. 12, Registrar & Share Transfer Agent Kolkata-700072 Name: M/s Niche Technologies Private Limited Address: 3A, Auckland Place, 7th Floor, Room No.- 7A & 7B, Kolkata-700017 Email Id: nichetechpl@nichetechpl.com Phone Number: (033)22806616/6617/6618 DECILLION FINANCE LIMITED BOARD'S REPORT Dear Members, Your Directors' take pleasure in presenng the 32nd (Thirty Second) Annual Report of the Company along with the Audited Financial Statements for the financial year ended as on 31st March, 2026. FINANCIAL PERFORMANCE (Rs. in ‘000 ) Parculars Year ended as on Year ended as on 31st March, 2026 31st March, 2 025 Total Income 10,480.81 10,735 .51 Total Expenses 10,789.89 9,852 .44 Profit or Loss before Exceponal and Extraordinary items (304.08) 883 .07 Profit or Loss before tax (304.08) 833 .07 Less: Tax Expenses 27.83 223 .20 Profit or Loss aer Tax (331.90) 659 .87 Other Comprehensive Income 349.38 - Total Comprehensive Income 17.47 659 .87 Earnings per Share (0.09) 0 .19 STATE OF COMPANY'S AFFAIRS During the year under review, your company recorded a total income of Rs. 10,480.81 (in thousands) as compared to Rs. 10,735.51 (in thousands) in the previous financial year. The loss for the same period stood at Rs. 331.90 (in thousands) as compared to profit of Rs. 659.87 (in thousands) encountered in the previous financial year. CHANGE IN NATURE OF BUSINESS There was no change in the nature of business of the company. MANAGEMENT DISCUSSION AND ANALYSIS REPORT The Company's business acvity primarily falls within a single business segment i.e., Investment and Finance. The analysis on the performance of the Industry, the Company, Internal Control Systems, Risk Management are presented in the Management Discussion and Analysis Report is presented forming part of this report. SHARE CAPITAL Equity Shares: The paid-up Equity Share Capital as on 31st March, 2026 was Rs. 35,000.00 (in thousands). There was no change in the Share Capital during the year under review. Sweat Equity Shares: In terms of Sub-rule (13) of Rule 8 of The Companies (Share Capital and Debentures) Rules, 2014, the DECILLION FINANCE LIMITED Company has not issued any Sweat Equity Shares. Differenal Vong Rights: In terms of Rule 4(4) of The Companies (Share Capital and Debenture Rules, 2014), the Company has not issued any share with Differenal Vong Rights. Employee Stock Opons: In terms of Rule 12(9) of The Companies (Share Capital and Debenture Rules, 2014), the Company has not issued any Employee Stock Opons. DIVIDEND Your directors have not recommended any dividend for the year under review. Transfer of unpaid &unclaimed Dividends & Shares to Investor Educaon and Protecon Fund (IEPF) Pursuant to Secons 124 and 125 of the Companies Act, 2013 read with the Investor Educaon and Protecon Fund Authority (Accounng, Audit, Transfer and Refund) Rules, 2016 (“IEPF Rules”) there was no unclaimed/unpaid dividend, hence the company is not required to transfer any amount to Investor Educaon and Protecon Fund. RESERVES In view of losses incurred by the Company, your directors have not proposed to transfer any amount to Statutory Reserves. MATERIAL CHANGES AND COMMITMENT There are no material changes or commitments that took place aer the close of financial year ll date which will have any material or significant impact on the financials of the Company. CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO Parculars as prescribed under Sub-Secon 3(m) of Secon 134 of the Companies Act, 2013 read with Rule 8 of Companies (Accounts) Rules, 2014 regarding energy conservaon and technology absorpon is not applicable to the Company. During the year under review, there was no inflow or oulow of foreign exchange. RISK MANAGEMENT The Company has a risk management framework comprising risk governance structure and defined risk management process. The risk governance structure of the Company is a formal organizaon structure with defined roles and responsibilies for risk management. The risks exisng in the intern [Showing first 8,000 characters — download PDF for full document]