Annual Secretarial Compliance Report for the fy 25-26.

Date: 12/08/2026 The Listing Department BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400001 Scrip code: 524723 Respected Authorities, Sub: Annual Secretarial Compliance Report for the year ended 31st March 2026. Pursuant to Regulation 24A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 30th January 2026, we are forwarding herewith Annual Secretarial Compliance Report of the Company for the year ended 31st March 2026, issued by M/s. SKGK & Associates LLP, Company Secretaries on 10th August 2026. This is for your information and record. Thanking you, For Arvaya Healthcare Limited (formerly known as Bijoy Hans Limited) KAUSHAL SHAH Managing Director DIN:02175130 Date: 12 Aug 2026 Place: Pune SKGK & ASSOCIATES LLP COMPANY SECRETARIES Anandi, S.No.43, Plot No.10L, Navsahyadri Society, Near Major Tathwade Garden, Karve Nagat pune - 411052 SECRETARIAL COMPLIANCE REPORT OF ARVAYA H EATTHCARE LIMITED FOR YEAR ENDED 31ST MARCH 2026 The Members ARVAYA H EATTHCARE LIMITED, FORMERLY KNOWN AS BUOY HANS LIMITED CIN: t86100451985P1C002323 Registered Address: Nirvana Co Working spaces, Mezzanine Floor, ttag Plaza, ABC, G S Road, Guwahati, Dispur, Kamrup, GMC, Assam, lndia 781005 We, SKGK & ASSOCIATES L[P, Practicing Company Secretaries, have conducted the review of the compliance of the applicable statutory provisions and the adherence to good corporate practices by M/s. ARVAYA HEALTHCARE LIMITED formerly known as BIJOY HANS tlMlTED ('the listed entity'), having its Registered Office at Nirvana Co Working spaces, Mezzanine Floor, ltag Plaza, ABC, G S Road, Guwahati, Dispur, Kamrup, GMC, Assam, lndia 781005. Secretarial Review was conducted in a manner that provided us a reasonable basis for evaluating the corporate conducts/statutory compliances and expressing our opinion thereon. Based on our verification of the listed entity's books, papers, minutes books, forms and returns filed and other records maintained by the listed entity and also the information provided by the listed enhty, its officers, agents and authorized representatives durinB the conduct of Secretarial RevieW we hereby report that in our opinion, the listed entity has, during the review period covering the financial year ended on March 31, 2026, complied with the statutory provisions listed hereunder and also that the listed entrty has proper Board processes and compliance mechanism in place to the extent, in the manner and subject to the reporting made hereinafter: We, SKGK & ASSOCIATES LLB Practicing Company Secretaries, have examined: (a) all the documents and records made available to us and explanation provided by the Listed Entity, (b) the filings/ submissions made by the listed entity to the stock exchanges, (c) website of the listed entity, (d) any other document/filing, as may be relevant, which has been relied upon to make this certification, for the year ended March 31, 2026 ("Review Period") in respect of compliance with the provisions of: (a) the Securities and Exchange Board of lndia Act, 1992 ("SEBl Act") and the Regulations, circulars, guidelines issued thereunder; and (b) the Securities Contracts (Regulation) Act, 1956 ("SCRA"), rules made thereunder and the Regulations, circulars, guidelines issued thereunder by the Securities and Exchange Board of lndia;- Email: csga urav@vmls, in Contact: +91-9890037738 SKGK & ASSOCIATES LLP COMPANY SECRETARIES Anandi, S.No.43, Plot No.101, Navsahyadri Society, Near Major Tathwade Garden, Karve Nagar, pune - 411052 The specific Regulations, whose provisions and the circulars/ guidelines issued thereunder, have been exa mined, include: (a) Securities and Exchange Board of lndia (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBl Listing Regulations"); (b) Securities and Exchange Board of lndia (lssue of Capital and Disclosure Requirements) Regulations, 2018 ("SE Bl (ICDR) Regulations"); (c) Securities and Exchange Board of lndia (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 ("SEBl Takeover Regulations"); (d) Securities and Exchange Board of lndia (Buyback of Securities) Regulations, 2018 - Not applicable durinB the Review Period; (e) Securities and Exchange Board of lndia (Share Based Employee Benefits) Regulations, 2014 - Not applicable during the Review Period; (f) Securities and Exchange Board of lndia (lssue and Listing of Debt Securifies) Regulations, 2008 - Not applicable durinS the Review Period; (g) Securities and Exchange Board of lndia (lssue and Listin8 of Non- Convertible and Redeemable Preference Shares) Regulations,2013;- Not applicable during the Review Period; (h) Securities and Exchange Board of lndia (Prohibition of lnsider Trading) Regulations, 2015; I hereby report that, during the Review Period the compliance status of the listed entity is appended as below: S. No. Observations/ Remark by PCS Secretarial Standards: It wos observed thot the Company The compliances of the listed entity are in hod not fully complied with the accordance with the applicable Secretarial opplicable provisions of Secretoriol Standards (SS) issued by the lnstitute of Stondord-l (SS-1) on Meetinqs of Company Secretaries lndia (lCSl), as notified by the Boord of Directors, issued by the the Central Government under section 118(10) lnstitute of Compony Secretories of of the Companies Act, 2013 and mandatorily lndio, fhe drolt Minutes of the applicable, Boord ond Commiftee Meetings were not circuloted to oll the Directors within the prescribed time, ond the signed Minutes were olso not circuloted to oll the Directors os required under ss 1. Further, the detailed notes on ogendo setting out the relevont moterial focts in respect of items L opprovol were not u@reossoo Email: csga urav@vm ls. in Contact: +91-9890037738 SKGK & ASSOCIATES LLP COMPANY SECRETARIES Anandi, S.No.43, Plot No.101, Navsahyadri Society, Near Major Tathwade Garden, Karve Nagar, Pune - 411052 circuloted in oll coses in occordonce with the ments of SS-1. Adoption and timely updation of the Policies: All applicable policies under SEBI Regulations are adopted with the approval of board of directors of the listed entrties All the policies are in conformity with SEBI Regulations and have been reviewed but not updated on time, as regulations/circula rs/guidelines Maintenance and disclosures on Website: No During the yeor under review, The Listed enhty maintaining a functional consequent to the chonge in the website lS Timely dissemination of the monogement of the Compony, documents/ information under a separate certdin disclosures required to be section on the website Web-links provided in hosted on the compony's website annual corporate governance reports under pursuont to Requlotion 46 of the Regulation 27l2l are accurate and specific sEBl (Listing Obligotions ond which re-directs to the relevant document(s)/ Disclosure Requirements) section of the website Reguldtions, 2015 were uploaded the pre scribed nmeline s. 4. Disqualifi cation of Director: None of the Director(s) of the company is/ are disqualified under Section 164 of Companies Act, 2013 as confirmed by the listed en Details related to Subsidiaries of listed During the yeor under review, the entities have been examined w.r.t.: Board of Directors, ot its meetinq (a) ldentrfication of material subsidiary held on 04 November 2025, com pa nies opproved the proposed ocquisition (b) Disclosure requirement of material as well oJ 100% ol the equity shore copitol as othe r subsidiaries ol Heolth Secure Hospitols Privote Limited, Arvoyo Heolth ond Wellness Privote Limited ond Tec Pool Solutions Privote Limited. As ot 31 Morch 2026, the ocquisitton of 100% equity shore copitql of Heolth Secure Hospitols Privote Limited wos in process. Subsequently, ot its meenng held on 04 Morch 2026, the Board opproved the issuonce ond ollotment of equity shores on d prelerential bosis to t [Showing first 8,000 characters — download PDF for full document]