ANNUAL REPORT

CRAFTROOT RETAIL LIMITED (Formerly Known asNirbhay Colours India Limited) Registered Office Address: 61/201, 02nd Floor, Prerak Apartment Near Wagh Bakri Tea Depot, Gujarat College Road, Ahmedabad-380006, Gujarat CIN: L46411GJ1992PLC017863 |Email: parthindustrieslimited@gmail.com Contact: 9825021447 | Website: www.nirbhaycolours.com 05th September, 2026 The Department of Corporate Services BSE Limited Ground Floor, P. J. Tower Dalal Street, Mumbai – 400 001 Ref: Scrip Code: 526349 Sub: Submission of 34th Annual Report for the financial year 2025-26. Dear Sir/Madam, With reference to the regulation 34 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirement) Regulations,2015, please find the attached copy 34th Annual Report for the Financial Year 2025-2026. The 33rd Annual Report for the Financial Year 2025-2026 has been sent to shareholders of the company in compliance with the regulation 36 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. Further, the Annual Report is uploaded at the Website of the company. Kindly take the same on your records and acknowledge the receipt thereof. Thanking You, Yours faithfully, For Craftroot Retail Limited (Formerly Known as “Nirbhay Colours India Limited”) Mahesh Patel Company Secretary Membership Number: A22939 Encl.: As above Annual Report 2025-26 Craftroot Retail Limited (Formerly Known as “Nirbhay Colours India Limited”) Regd. Off.: 61/201, 02nd Floor, Prerak Apartment, Near Wagh Bakri Tea Depot, Gujarat College Road, Ellisbridge, Ahmedabad, Gujarat-380006 BOARD OF DIRECTORS Mr. Raghvendra Kulkarni : Managing Director & CFO (resigned w.e.f 28.05.2026) Mrs. Sonal Gandhi : Non-Executive Director& Independent Director (resigned w.e.f 28.05.2026) Mr. Divyakant Gandhi : Non-Executive Director & Independent Director (resigned w.e.f 28.05.2026) Mr. Vipulbhai Jana : Non-Executive Director & Independent Director (resigned w.e.f 28.05.2026) Mr. Maheshkumar Amritlal Patel : Company Secretary & Compliance officer Mrs. Anar Jayesh Patel : Additional Executive Director and Managing Director (Appointed w.e.f.27.05.2026) Mr. Dakshesh Shah : Additional Executive Director (Appointed w.e.f.27.05.2026) Mr. Dhruvin Shah : Additional Executive Director (Appointed w.e.f.27.05.2026) Ms. Sanskruti Jayesh Patel : Additional Executive Director (Appointed w.e.f.27.05.2026) Mr. Dinesh Chauhan : Additional Independent Director (Appointed w.e.f.27.05.2026) Mr. Sarjeevansingh Rathore : Additional Independent Director (Appointed w.e.f.27.05.2026) Mr. Ashvin Shantilal Trivedi : Additional Independent Director (Appointed w.e.f.27.05.2026) Ms. Ritu Kapoor : Additional Independent Director (Appointed w.e.f.27.05.2026) STATUTORY AUDITORS SECRETARIAL AUDITOR M/S. A. L. Thakkar & Co. PCS Rupal Patel Chartered Accountants INTERNAL AUDITOR REGISTRAR & SHARE TRANSFER AGENT Sonet Shah MCS Share Transfer Agent Ltd STOCK EXCHANGE ISIN BSE Limited INE218T01010 REGISTERED OFFICE CIN 61/201, 02nd Floor, Prerak Apartment, L24100GJ1993PLC017863 Near Wagh Bakri Tea Depot, Gujarat College Road, Ellisbridge, BSE SCRIP CODE Ahmedabad, Gujarat-380006 526349 Website: www.nirbhaycolours.com E-mail ID: parthindustries@gmail.com INDEX S.N. Content Page No. 1 Notice of AGM 04-38 2 Director’s Report 39-53 3 Secretarial Auditors Report 54-57 4 Management Discussion and Analysis Report 58-61 5 Independent Auditors’ Report 62-71 6 Balance Sheet 72 7 Profit & Loss Account 73 8 Cash Flow Statement 74-76 9 Statement of Changes in Equity 77-78 10 Notes on Accounts 79-94 Craftroot Retail Limited (Formerly Known As “Nirbhay Colours India Limited” ) Annual Report 2025-26 NOTICE FOR ANNUAL GENERAL MEETING (Pursuant to Section 101 of the Companies Act, 2013) Notice is hereby given that the 34th (Thirty-Fourth) Annual General Meeting (“AGM”) of the members of Craftroot Retail Limited (Formerly Known As “Nirbhay Colours India Limited”) will be held on Friday, September 25th, 2026 at 11:00 a.m. through Video Conferencing (“VC”) / Other Audio-Visual Means (“OAVM”), therefore deemed to be held at the Registered office of the company situated at 61/201, 02nd Floor, Prerak Apartment, Near Wagh Bakri Tea Depot, Gujarat College Road, Ellis bridge, Ahmedabad, Gujarat-380006, to transact the following business: ORDINARY BUSINESS: 1. Consideration and Adoption of the Audited Financial Statements of the Company for the Financial Year ended March 31, 2026 and the Reports of the Board of Directors and Auditors thereon To consider and if thought fit, to pass with or without modification(s), the following resolution as an Ordinary Resolution: “RESOLVED THAT the Audited Financial Statements of the Company for the Financial Year ended March 31, 2026 and the Reports of the Board of Directors and Auditor thereon, as circulated to the members, be and are hereby considered and adopted.” 2. Re-appointment of Mr. Dakshesh Shah (DIN:00561666) as a Director (Executive), who retires by rotation and being eligible, offers himself for re-appointment To consider and if thought fit, to pass with or without modification(s), the following resolution as an Ordinary Resolution: “RESOLVED THAT pursuant to the provisions of Section 152(6) and other applicable provisions of the Companies Act, 2013, Mr. Dakshesh Rameshchandra Shah (DIN:00561666) who retires by rotation and being eligible offers himself for re-appointment, be and is hereby re-appointed as a Director (Executive) of the Company, liable to retire by rotation.” 3. Re-appointment of Mrs. Anar Patel (DIN:02588388), as a Director (Executive), who retires by rotation and being eligible, offers herself for re-appointment To consider and if thought fit, to pass with or without modification(s), the following resolution as an Ordinary Resolution: “RESOLVED THAT pursuant to the provisions of Section 152(6) and other applicable provisions of the Companies Act, 2013, Mrs. Anar Patel (DIN:02588388), who retires by rotation and being eligible offers herself for re-appointment, be and is hereby re-appointed as a Director (Executive) of the Company, liable to retire by rotation.” 4. Approval and declaration of final dividend for the financial year 2025-26: To consider, and if thought fit, to pass the following Resolution as an Ordinary Resolution: Craftroot Retail Limited (Formerly Known As “Nirbhay Colours India Limited” ) Annual Report 2025-26 "RESOLVED THAT a final dividend @0.5%, Rs.0.05/- per equity share of Rs.10/- (Rupees Ten only) each fully paid-up of the Company be and is hereby declared for the financial year ended March 31, 2026 and the same be paid as recommended by the Board of Directors of the Company, out of the profits of the Company for the financial year ended March 31, 2026." SPECIAL BUSINESS: 5. Regularization of Appointment of Mrs. Anar Patel (DIN:02588388)as Executive Director of the Company: To consider and if thought fit, to pass with or without modification(s), the following resolution as a Special Resolution: "RESOLVED THAT pursuant to the provisions of Sections 152 and other applicable provisions, if any, of the Companies Act, 2013 (“Act”) read with Schedule V of the Act and the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 (including any statutory modification(s) or re-enactment thereof for the time being in force), and subject to such approvals as may be necessary, consent of the members of the Company be and is hereby accorded for the regularization of appointment of Mrs. Anar Patel (DIN:02588388), who was appointed as an Additional Director (Executive) of the Company by the Board of Directors with effect from May 27, 2026, and who holds office as such up to the date of this General Meeting, and being eligible, has offered himself for appointment, be and is hereby appointed as an Executive Director of the Company, liable to retire by rotation." "RESOLVED FURTHER THAT the Board of Directors of the Company (hereinaft [Showing first 8,000 characters — download PDF for full document]