Submission of Notice of the 17th Annual General Meeting ('AGM') along with Annual Report of the Company for the financial year 2025-26.

AAYUSH ART AND BULLION LIMITED (Formerly known as AKM Creations Limited) CIN: L74110DL2009PLC196375 Registered Office: A-1207, Unicus Shyamal, Opp. Iconic Shyamal Cross Road, Vejalpur, Ahmedabad-380051, Gujarat, India Email: akmcreationlimited@gmail.com, Tel: +91 9510288294, website: www.akmlace.com To, Date: 14-08-2026 The Manager, Company Symbol: AAYUSHBULL Listing Department, Script Code: 540718 BSE Limited, Phiroze Jeejeebhoy Towers 28th Floor, Dalal Street, Mumbai- 400001 Subject: Submission of Notice of the 17th Annual General Meeting (“AGM”) along with Annual Report of the Company for the financial year 2025-26. Dear Sir/ Madam, This is to inform you about the 17th Annual General Meeting (‘AGM’) of M/s Aayush Art and Bullion Limited (“the Company”) scheduled to be held on Thursday, September 10, 2026, at 03:30 P.M. (IST) through Video Conferencing (“VC”) / Other Audio Visual Means (“OAVM”) in compliance with the relevant circulars issued by the Ministry of Corporate Affairs and the Securities and Exchange Board of India, to transact the business as set forth in the Notice of the AGM. Pursuant to Regulation 34 and other provisions, as applicable, of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’), Annual Report for the financial year 2025-26, comprising Notice for the 17th AGM and Audited Financial Results of the Company for the financial year 2025-26 along with Auditor’s Reports thereon, Director’s Report, and other reports required to be annexed thereto, is enclosed herewith. In compliance with the applicable provisions of the Companies Act, 2013 (the ‘Act’), rules made thereunder, Listing Regulations and various circulars issued by the Ministry of Corporate Affairs and SEBI, the Notice convening the 17th AGM along with Annual Report for the financial year 2025-26 is being sent only through emails to all those shareholders whose email addresses are registered with the Company/ Registrar & Share Transfer Agent / Depository Participant(s). The Annual Report containing the Notice is also uploaded on the Company’s website and can be accessed at www.akmlace.com and BSE Portal. Pursuant to Regulation 44 of Listing Regulations, the Company is providing facility for remote e- Voting to its members whose names are recorded in Register of Members or Register of Beneficial owner maintained by the Depositories as on the cut-off date i.e. Thursday, September 03, 2026. Kindly note that the facility of casting votes by a member using remote e-Voting system before the AGM as well as e-Voting during the AGM will be provided by NSDL. The remote e-voting will commence on Monday, 7th September, 2026 at 09:00 A.M. and ends on Wednesday, 9th September, 2026 at 05:00 P.M. Kindly take the same on record. For and on behalf of Aayush Art and Bullion Limited (Formerly known as AKM Creations Limited) Mehal Bipinchandra Raval Additional Director DIN: 10797136 Corporate Office: A 1207 Unicus Shyamal Opp Iconic Shyamal, Shyamal Cross Raod, Vejalpur, Polytechnic (Ahmedabad), Ahmedabad, Gujarat-380051 India AAYUSH ART AND BULLION LIMITED 2025-2026 AAYUSH ART AND BULLION LIMITED (Formerly known as AKM Creations Limited) ANNUAL REPORT: 2025-2026 Page | 1 AAYUSH ART AND BULLION LIMITED 2025-2026 INDEX S. No. Particulars Page No. A Corporate Information 3 B. Notice 4-23 C. Directors’ Report 24-38 Annexure I- Managerial Remuneration 39 Annexure II- Related Parties Transactions (AOC-2) 40 Annexure III- Conservation of Energy and Technology Absorption 41-42 Annexure IV- Secretarial Audit Report (MR-3) 43-46 Annexure V- Management Discussion and Analysis Report 47-50 D. Chief Financial Officer (CFO) Certification 51 E. Auditors Report 52-63 F. Financial Statements 64-85 Page | 2 AAYUSH ART AND BULLION LIMITED 2025-2026 17TH ANNUAL REPORT CORPORATE INFORMATION BOARD OF DIRECTORS 1. Maulik Rajendrabhai Shah (Managing Director) (Resigned w.e.f. July 23, 2026) 2. Mehal Bipinchandra Raval (Additional Director) (Appointed w.e.f 23/07/2026) 3. Piyush Parmar (Non-Executive Director) 4. Bhavnaben Prahaladbhai Trivedi (Non- Executive Director) 5. Afsar Khan Ismail (Independent Director) 6. Dharmesh Pravinbhai Sanghvi (Independent Director) CHIEF FINANCIAL OFFICER Bhagyashri Shyambihari Agrawal STATUTORY AUDITORS SECRETARIAL AUDITOR INTERNAL AUDITOR M/s. Kapish Jain and Associates M/s. Vaibhav Sharma & Associates, M/s Appa & Associates, (Chartered Accountants) Company Secretaries, Chartered Accountants 504, B Wing, Statesman House, 148, DG-II, 268A, Vikaspuri 602, 6th Floor, Satyamev Elite, Barakhamba Road, Connaught New Delhi-110018 Near Bopal Ambli Cross Road, Place, New Delhi-110001 Ahmedabad- 380058 BANKERS HDFC Bank Limited CIN: L74110DL2009PLC196375 REGISTERED OFFICE &WORK E-MAIL A-1207, Unicus Shyamal, Opp. Iconic akmcreationlimited@gmail.com Shyamal Cross Road, Vejalpur, Ahmedabad- 380051, Gujarat, India’ STOCK EXCHANGE REGISTRARS & SHARE ISIN BSE Limited TRANSFER AGENTS INE777X01017 Skyline Financial Services Pvt. Ltd D-153A, 1st Floor, Okhla Industrial Area Phase-I, New Delhi, Delhi,110020 Page | 3 AAYUSH ART AND BULLION LIMITED (Formerly known as AKM Creations Limited) CIN: L74110DL2009PLC196375 Registered Office: A-1207, Unicus Shyamal, Opp. Iconic Shyamal Cross Road, Vejalpur, Ahmedabad- 380051, Gujarat, India Corporate Office: A 1207 Unicus Shyamal Opp Iconic Shyamal, Shyamal Cross Raod, Vejalpur, Polytechnic (Ahmedabad), Ahmedabad, Gujarat-380015 India Email: akmcreationlimited@gmail.com, | Tel: +91 9510288294 | website: www.akmlace.com NOTICE NOTICE is hereby given that the 17th Annual General Meeting of the members of AAYUSH ART AND BULLION LIMITED (Formerly known as AKM Creations Limited) will be held on Thursday, 10th September, 2026 at 03:30 P.M. (“IST”) through Video Conferencing (“VC”)/Other Audio- Visual means (“OAVM”) to transact the following business: ORDINARY BUSINESS: ITEM NO. 01: TO RECEIVE, CONSIDER AND ADOPT 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 the following resolution as an ORDINARY RESOLUTION: “RESOLVED THAT the audited financial statements of the Company for the financial year ended 31st March, 2026 and the reports of the Board of Directors and Auditors thereon as circulated to the Members, be and are hereby considered and adopted.” ITEM NO. 02: APPOINTMENT OF MS. BHAVNABEN PRAHALADBHAI TRIVEDI (DIN: 11048317), WHO RETIRES BY ROTATION, AND BEING ELIGIBLE, OFFERS HERSELF FOR RE-APPOINTMENT. To consider and if thought fit, to pass the following resolution as an ORDINARY RESOLUTION: “RESOLVED THAT in accordance with the provisions of Section 152 and other applicable provisions of the Companies Act, 2013, Ms. Bhavnaben Prahaladbhai Trivedi (DIN: 11048317) who retires by rotation at this meeting and being eligible for re-appointment, be and is hereby re-appointed as a Director of the Company, liable to retire by rotation.” SPECIAL BUSINESS: ITEM NO. 03: REGULARIZATION OF MR MEHAL BIPINCHANDRA RAVAL (DIN: 10797136) AS A MANAGING DIRECTOR OF THE COMPANY To consider and if thought fit, to pass with or without modification(s) the following resolution as an ORDINARY RESOLUTION: Page | 4 AAYUSH ART AND BULLION LIMITED 2025-2026 “RESOLVED THAT pursuant to the provisions of Sections 196, 197, 198 and 203 read with Schedule V and other applicable provisions, if any, of the Companies Act, 2013 ("Act"), including any statutory modification(s) or re-enactment(s) thereof for the time being in force, and subject to such consent(s), approval(s) and permission(s) as may be necessary, consent of the Members be and is hereby accorded for the appointment and regularization of Mr. Mehal Bipinchandra Raval (DIN: 10797136) by changing his designation from Additional Director to Managing Director of the Company for a period of five (5) years with effect from Thursday, July [Showing first 8,000 characters — download PDF for full document]