17th AGM of the Company for the Financial Year 2025-26 to be held on Friday, the 28th day of August, 2026 at 10 A.M.

Amanaya Ventures Limited CIN: L51101PB2009PLC032640 Reg. Office: 69-70, First Floor, Deep Complex, Court Road, Amritsar, Punjab-143001. Email: info@amanaya.in Website: www.amanaya.in Phone: 9876330890, 9915733578. Date: July 31, 2026 Corporate Relationship Department, BSE Limited, P.J. Towers, Dalal Street, Mumbai - 400 001. Scrip Code: 543804 Scrip Symbol: AMANAYA Subject : 17th Annual Report of the Company for the Financial Year 2025-26. Dear Sir/Madam, Pursuant to the provisions of Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are pleased to enclose herewith the Annual Report for the Financial year 2025-26 along with the Notice of 17th Annual General Meeting of the Company. The same is available on the website of the Company at www.amanaya.in. Kindly take the same on your record and oblige. Thanking You Yours faithfully, For Amanaya Ventures Limited Mrs. Gurpreet Kaur Company Secretary & Compliance officer ACS: A41866 AMANAYA VENTURES LIMITED Annual Report | FY 2025–2026 AMANAYA VENTURES LIMITED 17th Annual Report F.Y. 2025-26 Page 1 AMANAYA VENTURES LIMITED Annual Report | FY 2025–2026 FROM THE DESK OF THE DIRECTOR Dear Shareholder, FY 2025-26 has been a defining year for Amanaya Ventures Limited. Your Company’s Total Income more than doubled — crossing Rs. 84.78 crore, a growth of over 114.5% over the previous year — the highest revenue in our history. This milestone reflects not just performance, but the unwavering trust, belief, and partnership of each one of you. Yet what defines us goes far beyond numbers! At the heart of Amanaya Ventures lies a simple, powerful mission: To make bullion ownership affordable, convenient, and transparent — delivered with a personal touch. And this mission has never been more urgent than it is today. During the year, gold touched an all-time high of US$5,405 per ounce, and what was once a cherished family treasure is slipping further out of reach for many Indian households. In these inflationary times, when the value of money is quietly eroding, Amanaya Ventures is doing more than business — we are helping families preserve dignity, security, and generational wealth. That’s why I strongly believe: “Bullion is not a luxury — it’s a necessity in every Indian household.” And here is where you, our valued shareholder, have the power to turn this mission into a movement. If you begin by buying a simple gold or silver coin — or by enrolling in just one of our Aurel Gold or Silver Purchase Plans (GPP / SPP) — you’re not just investing in bullion: • You’re helping bring gold back into Indian homes. • You’re enabling wealth creation with a purpose. • You’re unlocking a multi-crore opportunity for your own Company. • And above all — you’re securing your family’s future with something real. Now imagine this — 10 or 15 years from now, your child’s wedding is being planned. As always, nearly half the budget goes into jewellery. But instead of scrambling to buy gold at inflated prices, you simply convert the gold you’ve been gradually accumulating through our Aurel Gold Purchase Plan. Every coin you hold… every plan you join… is not just a saving, but a heartfelt investment in your children’s marriage, their education, and your family’s tomorrow. And with every such quiet step, together we can turn your Company into India’s largest — and perhaps the world’s most admired — bullion enterprise! While the Company delivered record revenues, reported profit moderated due to a mandatory, non-cash inventory valuation adjustment under Ind AS 2 following the correction in precious metal prices, and our continued investments in expanding the Aurel brand and fulfilment capabilities. These are accounting-driven and strategic in nature, while our zero-debt balance sheet and strong business fundamentals remain firmly intact. On behalf of the Board, I extend my heartfelt gratitude to every shareholder, customer, and partner. Your trust is our foundation. Your belief is our strength. With the eternal promise of trust — Aurel Forever Yours! Warm regards, Sd/- Manan Mahajan Whole Time Director & CFO Amanaya Ventures Limited Page 2 AMANAYA VENTURES LIMITED Annual Report | FY 2025–2026 CONTENTS Particulars Page No. Company Information 4 Notice of 17th Annual General Meeting 5 Directors’ Report 18 Management Discussion and Analysis Report 34 Corporate Governance Report 41 Certificate of Non-Disqualification of Directors 54 Certificate of Corporate Governance 55 Declaration on Compliance of the Company’s Code of Conduct 56 MD/CFO Certification 57 Independent Auditors’ Report 58 Balance Sheet 70 Statement of Profit and Loss 72 Cash Flow Statement 74 Notes Forming Part of the Financial Statements 77 Proxy Form (MGT-11) 93 Attendance Slip 95 Route Map 96 Page 3 AMANAYA VENTURES LIMITED Annual Report | FY 2025–2026 COMPANY INFORMATION 17th ANNUAL REPORT — F.Y. 2025-26 BOARD OF DIRECTORS Mrs. Rajni Mahajan Managing Director Mr. Manan Mahajan Whole Time Director & CFO Mr. Harvinder Singh Dhami Non-Executive Independent Director Mr. Bikram Singh Rana Non-Executive Independent Director Mr. Naveen Gupta Non-Executive Independent Director KEY MANAGERIAL PERSONNEL Chief Financial Officer Mr. Manan Mahajan Managing Director Mrs. Rajni Mahajan Company Secretary & Compliance Officer Mrs. Gurpreet Kaur STATUTORY AUDITORS M/s. R. K. Dingliwal & Associates, Chartered Accountants 38 Sehaj Enclave, Katra Baghian, Amritsar INTERNAL AUDITORS Mr. Abhishek Mahajan H.No. 1026/1, Bhagwati Kirpa, Kucha Ranjodh Singh, Amritsar BANKERS ICICI Bank, Amritsar REGISTRAR & SHARE TRANSFER AGENT BEETAL Financial and Computer Services Pvt. Ltd. BEETAL House, 3rd Floor, 99, Madangir, Behind LSC, New Delhi – 110 062 Ph: 011-29961281-283 / 26051061 / 26051064 | Fax: 011-29961284 REGISTERED OFFICE Amanaya Ventures Limited 69-70, First Floor, Deep Complex, Court Road, Amritsar – 143 001, Punjab, India CIN: L51101PB2009PLC032640 Ph: +91-9876330890 / 9915733578 | Email: info@amanaya.in | Website: www.amanaya.in BSE Listed | SME Platform Symbol: AMANAYA | ISIN: INE0G1V01016 Scrip Code: 543804 Page 4 AMANAYA VENTURES LIMITED Annual Report | FY 2025–2026 NOTICE OF THE 17TH ANNUAL GENERAL MEETING NOTICE NOTICE is hereby given that the 17th (Seventeenth) Annual General Meeting of the Members of Amanaya Ventures Limited will be held on Friday, the 28th day of August, 2026 at 10:00 A.M. at the Registered Office of the Company at 69-70, First Floor, Deep Complex, Court Road, Amritsar, Punjab-143001, to transact the following business: ORDINARY BUSINESS: Item No. 1: Adoption of Audited Financial Statements To receive, consider and adopt the Audited Financial Statements of the Company for the financial year ended 31st March, 2026, together with the Reports of the Board of Directors and the Auditors thereon, and in this regard, to pass the following resolution as an Ordinary Resolution: “RESOLVED THAT the Audited Financial Statements of the Company for the financial year ended 31st March, 2026, together with the Reports of the Board of Directors and the Auditors thereon, be and are hereby considered and adopted.” Item No. 2: Re-appointment of Mr. Manan Mahajan (DIN: 02217914), Director retiring by rotation To appoint a Director in place of Mr. Manan Mahajan (DIN: 02217914), who retires by rotation and, being eligible, offers himself for re-appointment, and in this regard, to pass the following resolution as an Ordinary Resolution: “RESOLVED THAT pursuant to the provisions of Section 152 and other applicable provisions of the Companies Act, 2013, Mr. Manan Mahajan (DIN: 02217914), who retires by rotation at this Annual General Meeting and, being eligible, has offered himself for re-appointment, be and is hereby re-appointed as a Director of the Company, liable to retire by rotation.” SPECIAL BUSINESS: Item No. 3: Appointment of M/s Suparn Sekhri & Associates as Secretarial Auditor of the Company To consider and, if thought fit, to pass the fol [Showing first 8,000 characters — download PDF for full document]