Annual Report FY 2025-26

Date: September 07, 2026 BSE Limited Corporate Relationship Department Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400001 Scrip Code: 531647 Subject: Submission of Annual Report for the Financial Year 2025-26 Dear Sir/Madam, Pursuant to the applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby submit the Annual Report of PRABHATAM INFRA VENTURE LIMITED (formerly known as B J Duplex Boards Limited) for the financial year 2025-26, along with the Notice convening the Thirty-Second (32nd) Annual General Meeting (“AGM”) of the Company. The 32nd AGM of the Company is scheduled to be held on Wednesday, September 30, 2026 at 1:30 P.M. (IST) through Video Conferencing (“VC”)/Other Audio-Visual Means (“OAVM”). The Annual Report, along with the Notice of AGM, is being submitted for your information and records. You are requested to kindly take the same on record. Thanking you, Yours faithfully, For PRABHATAM INFRA VENTURE LIMITED (Formerly known as B J Duplex Boards Limited) Pooja Company Secretary & Compliance Officer TABLE OF CONTENTS CORPORATE INFORMATION 2 COMMITTEES OF BOARD 4 NOTICE OF THIRTY SECOND (32nd ANNUAL GENERAL MEETING) 5 DIRECTOR’S REPORT 19 SECRETARIAL AUDIT REPORT MR-3 36 MANAGEMENT DISCUSSION AND ANALYSIS REPORT 42 INDEPENDENT AUDITOR’S REPORT 47 BALANCE SHEET FOR THE YEAR ENDED MARCH 31, 2026 58 STATEMENT OF PROFIT AND LOSS FOR THE YEAR ENDED MARCH 31, 2026 59 CASH FLOW STATEMENT FOR THE YEAR ENDED MARCH 31, 2026 60 NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 2026 61 Page 1 CORPORATE INFORMATION BOARD OF DIRECTORS STATUTORY AUDITORS • Mr. Mayank Gupta (Whole Time Director) • M/s V. R. Bansal & Associates, • Ms. Priyanka Pathak (Non- Chartered Accountants 1 Executive and Independent Director) Address: A-69, Vijay Block, Laxmi Nagar, • Mr. Mukesh Kumar Puniani (Non- Delhi 110092 Executive and Independent Director) • Mr. Subhash Sahu (Non-Executive and Non - Independent Director) • M/s AD GOYAL & ASSOCIATES REGISTERED OFFICE Address: 92, LGF, Defence Enclave, Preet Vihar, Delhi – 110092 Registered Office.: Wing A, 2nd Floor, Ghalib Institute, Aiwan-e-Ghalib Marg (Mata Sundri INTERNAL AUDITOR Lane), Minto Road, Central Delhi, New Delhi, Delhi, India, 110002 • Mr. Anup Sharma CIN: L68200DL1995PLC066281 Address: 10-C Krishna Enclave Ashok Vihar Ph- 3 Ashok Vihar North West Delhi - 110052 STOCK EXCHANGES SECRETARIAL AUDITOR • BSE Limited • Mukesh Agarwal & Co., Company Secretaries. CHIEF FINANCIAL OFFICER Address: 9 Address: 3029 Sant Nagar, Rani bagh, Opp . M2K Pitampura, Delhi – 110034. • Mr. Pramod Verma • Parveen Rastogi & Co., Company Secretaries.2 Address: Flat No.3, Sood Building, Teil Mil Marg, Ram Nagar, Paharganj, New Delhi- 110055 COMPANY SECRETARY REGISTRAR & TRANSFER AGENT • Ms. Pooja Beetal Financial & Computer Services Private Limited PRINCIPAL BANKERS Registered Office: Beetal House, 3rd Floor, 99 • Kotak Mahindra Bank Madangir, Behind Local Shopping Centre, Near Data • Preet Vihar, New Delhi Harsukdas Mandir, New Delhi, 110062 Page 2 • M/s. V. R. Bansal & Associates, Chartered Accountants, resigned as the Statutory Auditors of the Company with effect from 13th August, 2026. Thereafter, M/s. AD Goyal & Associates, Chartered Accountants, having Firm Registration No. 0031058N, were appointed as the Statutory Auditors of the Company on 31st August, 2026 to fill the casual vacancy caused by such resignation, subject to the approval of the Members at the ensuing Annual General Meeting. • M/s. Parveen Rastogi & Co., Company Secretaries, have been appointed as the Secretarial Auditors of the Company w.e.f. 11th August, 2026, subject to the approval of the Members at the ensuing Annual General Meeting Page 3 COMMITTEES OF BOARD AUDIT COMMITTEE Sr. No. Name of the Director Designation 1. Ms. Priyanka Pathak Non-Executive Independent Director, Chairman 2. Mr. Mukesh Kumar Puniani Non-Executive Independent Director, Member 3. Mr. Subhash Sahu Non-Executive Director, Member NOMINATION & REMUNERATION COMMITTEE Sr. No. Name of the Director Designation 1. Ms. Priyanka Pathak Non-Executive Independent Director, Chairman 2. Mr. Mukesh Kumar Puniani Non-Executive Independent Director, Member 3. Mr. Subhash Sahu Non-Executive Director, Member STAKEHOLDERS RELATIONSHIP COMMITTEE Sr. No. Name of the Director Designation 1. Ms. Priyanka Pathak Non-Executive Independent Director, Chairman 2. Mr. Mukesh Kumar Puniani Non-Executive Independent Director, Member 3. Mr. Subhash Sahu Non-Executive Director, Member Page 4 NOTICE OF ANNUAL GENERAL MEETING NOTICE is hereby given that the Thirty-Second (32nd) Annual General Meeting (“AGM”) of the Members of PRABHATAM INFRA VENTURE LIMITED (formerly known as B J Duplex Boards Limited) (“Company”) will be held through Video Conferencing (“VC”) / Other Audio-Visual Means (“OAVM”) on Wednesday, September 30, 2026 at 1:30 P.M. (IST), to transact the following businesses: ORDINARY BUSINESS: 1. To consider and adopt the Audited Standalone Financial Statements of the Company for the financial year ended March 31, 2026, together with the Reports of the Board of Directors and Auditors thereon To consider and, if thought fit, to pass the following resolution as an Ordinary Resolution: “RESOLVED THAT the audited standalone financial statements of the Company comprising the Balance Sheet as at March 31, 2026, the Statement of Profit and Loss, Cash Flow Statement and Statement of Changes in Equity for the financial year ended March 31, 2026, together with the notes thereto, and the Reports of the Board of Directors and Auditors thereon, as circulated to the Members and laid before the meeting, be and are hereby approved and adopted.” 2. To re-appoint Mr. Subhash Sahu (DIN: 08825039) as a Director liable to retire by rotation. To consider and, if thought fit, to pass the following resolution as an Ordinary Resolution: “RESOLVED THAT pursuant to the provisions of Section 152 and other applicable provisions, if any, of the Companies Act, 2013 (“Act”), read with the Companies (Appointment and Qualification of Directors) Rules, 2014, Regulation 17 and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), including any statutory modification(s), amendment(s) or re-enactment(s) thereof for the time being in force, and the Articles of Association of the Company, Mr. Subhash Sahu (DIN: 08825039), who retires by rotation at this Annual General Meeting and, being eligible, offers himself for re-appointment, be and is hereby re- appointed as a Non-Executive Non-Independent Director of the Company, liable to retire by rotation. RESOLVED FURTHER THAT the Board of Directors of the Company and/or the Company Secretary be and are hereby severally authorised to do all such acts, deeds, matters and things and to execute all such documents, filings and writings as may be necessary, proper, expedient or incidental for giving effect to this resolution and to settle any questions, difficulties or doubts that may arise in this regard.” SPECIAL BUSINESS: 3. Appointment of M/s. AD Goyal & Associates, Chartered Accountants, as Statutory Auditors of the Company To consider and, if thought fit, to pass the following resolution as an Ordinary Resolution: “RESOLVED THAT pursuant to the provisions of Sections 139(8), 139(1), 141, 142 and other applicable provisions, if any, of the Companies Act, 2013 (“Act”), read with the Companies (Audit and Auditors) Rules, 2014, Regulation 36(5) and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), and other applicable laws, rules, regulations, circulars and guidelines, as amended from time to time, and pursuant to the recommendation of the Audit Committee and the Board of Directors of the Company, M/s. AD Goyal [Showing first 8,000 characters — download PDF for full document]