We herewith submit the Annual Report for the FY 2025-26 to the stakeholders

Atma Industries Limited (Formerly known as Jyotirgamya Enterprises Limited) CIN: L24100DL1986PLC234423 Registered Office: FO1, A-23, JDKD Corporate Park, Mohan Cooperative Industrial Estate, Mathura Road, New Delhi-110044 40th ANNUAL REPORT 2025-26 TABLE OF CONTENTS S. No. Content 1. REFERENCE INFORMATION 2. NOTICE 3. BOARD’S REPORT 4. ANNEXURE A (Remuneration) 5. AOC-2 6. CORPORATE GOVERNANCE CERTIFICATE 7. CERTIFICATE OF NON-DISQUALIFICATION OF DIRECTORS 8. CEO/CFO CERTIFICATION 9. COMPLIANCE WITH CODE OF CONDUCT 10. MANAGEMENT DISCUSSION & ANALYSIS REPORT 11. SECRETARIAL AUDIT REPORT 12. INDEPENDENT AUDITORS’ REPORT ON FINANCIAL STATEMENTS 13. STANDALONE FINANCIAL STATEMENTS REFERENCE INFORMATION BASIC INFORMATION ABOUT COMPANY S.No. Particulars Details 1 Shares listed at BSE Ltd., Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400001 2 Registered Office FO1, A-23, JDKD Corporate Park, Mohan Cooperative Industrial Estate, Mathura Road, New Delhi- 110044 3 E-mail jyotirgamyaenterprises@gmail.com 4 Contact No. +91-7322820131 5 Website www.atmaindustries.com 6 CIN L24100DL1986PLC234423 BOARD OF DIRECTORS S.No. Name Designation Effective date of appointment/cessation 1. Alpa Bhavesh Vora Non-Executive Director Appointment from 02.09.2024 2. Ajay Suresh Yadav Independent Director Appointment from 13.06.2024 3. Rinku Saini Independent Director Appointment from 04.07.2025 4. Balakrishna Krishna Reddy Managing Director Appointment from 15.01.2026 KEY MANAGERIAL PERSONNEL S. Name Designation Effective date of No. appointment/cessation 1 Balakrishna Krishna Reddy Managing Director Appointment from 15.01.2026 2 Karan Rajesh Singh Chief Financial Officer Appointment from 22.08.2024 3 Rupal Pandey Company Secretary cum Appointment from 18.07.2025 Compliance Officer NOMINATION AND REMUNERATION COMMITTEE AS ON 31ST MARCH, 2026 S.No. Name Designation 1 Ajay Suresh Yadav Chairperson 2 Rinku Saini Independent Director 3 Alpa Bhavesh Vora Non-Executive Director STAKEHOLDER’S RELATIONSHIP COMMITTEE AS ON 31ST MARCH, 2026 S.No. Name Designation 1 Ajay Suresh Yadav Chairperson 2 Balakrishna Krishna Reddy Managing Director 3 Rinku Saini Independent Director AUDIT COMMITTEE AS ON 31ST MARCH, 2026 S.No. Name Designation 1 Ajay Suresh Yadav Chairperson 2 Balakrishna Krishna Reddy Managing Director 3 Rinku Saini Independent Director REGISTRAR & SHARE TRANSFER AGENT S.No. Particulars Details 1 Name Skyline Financial Services Pvt. Ltd. 2 Address D-153A, Ist Floor, Okhla Industrial Area, Phase-I, New Delhi-110020 3 Contact details 011-40450193 4 E-mail E-mail-info@skylinerta.com BANKERS Karur Vysya Bank, Axis Bank HDFC Bank Ltd. East of Kailash Branch, Palam Vihar Branch, Janpath Branch, New Delhi Gurgaon New Delhi NOTICE OF ANNUAL GENERAL MEETING NOTICE is hereby given that the 40th Annual General Meeting for the financial year 2025-2026 (hereinafter referred to as “AGM”) of the members of Atma Industries Limited (Formerly known as Jyotirgamya Enterprises Limited) will be held on Monday, 07th September, 2026 at 12:00 P.M. via video conferencing / other audio-visual mode (VC/OAVM) at the registered office of the Company to transact the following business as: ORDINARY BUSINESS: 1. To receive, consider and adopt the Audited Financial Statements of the Company for the financial year ended on 31st March, 2026, including the Audited Balance Sheet, the Statement of Profit & Loss and Cash Flow Statement for the Financial Year ended on 31st March, 2026 including any explanatory note annexed to or forming part of, the aforementioned documents together with the Board's Report and Statutory Auditor’s Report thereon. 2. To appoint a director in place of Ms. Alpa Bhavesh Vora (DIN: 06814833), who retires by rotation at this Annual General Meeting and being eligible, offers herself for reappointment, subject to approval of the Shareholders. SPECIAL BUSINESS: 3. TO ENHANCE THE LIMITS FOR MAKING INVESTMENTS, GIVING LOANS OR GUARANTEES AND PROVIDING SECURITIES UNDER SECTION 186 OF THE COMPANIES ACT, 2013 To consider and if thought fit pass the following resolution as special resolution: “RESOLVED THAT pursuant to the provisions of Section 186 read with Section 179(3)(f) and other applicable provisions, if any, of the Companies Act, 2013 (including any statutory modification(s) or re- enactment(s) thereof for the time being in force) and the rules made thereunder, and subject to such other approvals, consents and permissions as may be necessary, the consent of the Members of the Company be and is hereby accorded to the Board of Directors of the Company (hereinafter referred to as the “Board”, which term shall be deemed to include any Committee thereof or any person(s) authorised by the Board to exercise its powers, including the powers conferred by this resolution) to: (a) give any loan to any person(s) or other body corporate(s); (b) give any guarantee or provide security in connection with a loan to any person(s) or other body corporate(s); and (c) acquire by way of subscription, purchase or otherwise, the securities of any other body corporate, from time to time, in one or more tranches, as the Board may in its absolute discretion deem beneficial and in the interest of the Company, notwithstanding that the aggregate of the loans and investments so far made, the amounts for which guarantee or security so far provided to all persons or bodies corporate, together with the investments, loans, guarantees or security proposed to be made or given, exceeds 60% (sixty percent) of the Company’s paid-up share capital, free reserves and securities premium account, or 100% (one hundred percent) of its free reserves and securities premium account, whichever is more, as prescribed under Section 186 of the Companies Act, 2013, provided that the total amount of such investments, loans, guarantees or security so made or given and outstanding at any point of time shall not exceed Rs. 25,00,00,000/- (Rupees Twenty-Five Crore Only). RESOLVED FURTHER THAT the Board hereby confirms that there is no subsisting default in repayment of any deposit or interest payable thereon, in terms of the proviso to Section 186(8) of the Companies Act, 2013. RESOLVED FURTHER THAT any Director or the Company Secretary of the Company be and is hereby severally authorised to decide the terms and conditions, including the rate of interest, security, tenure and other terms of any such loan, guarantee, security or investment, and to do all such acts, deeds, matters and things and to take all such steps as may be necessary, proper or expedient to give effect to this resolution, including filing of necessary forms and returns with the Registrar of Companies, Delhi or any other authority, as may be required.” 4. TO REGULARISE THE APPOINTMENT OF MR. BALAKRISHNA KRISHNA REDDY (DIN:11458905) AS MANAGING DIRECTOR OF THE COMPANY To consider and if thought fit pass the following resolution as special resolution: "RESOLVED THAT pursuant to the provisions of Sections 196, 197, 198, 203 and all other applicable provisions, if any, of the Companies Act, 2013 ("the Act") read with Schedule V thereto and the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, the applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, including Regulation 17(6)(e) and Regulation 30 read with Schedule III, Part A thereof, and other applicable provisions, if any, including any statutory modification(s) or re-enactment(s) thereof for the time being in force, and pursuant to the recommendation of the Nomination and Remuneration Committee and the Board of Directors, the consent of the Members of the Company be and is hereby accorded for the appointment of Mr. Balakrishna K Reddy (DIN: 11458905) as the Managing Director of the Company for a period of five (5) years with effect from 15 January 2026, upon the terms and conditions as approved by the Board. RESOLVED FURTHER THAT the Members hereby [Showing first 8,000 characters — download PDF for full document]