Submission of Annual Report for the Financial Year 2025-26

Artificial Electronics Intelligent Material Limited AEIM (formerly Datasoft Application Software India Limited) Date: 20th August, 2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001. Dear Sir/Ma’am, Subject: Submission of Annual Report for Financial Year 2025-26 Ref: Security Id: AEIM | Code: 526443 Pursuant to Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are submitting herewith the Annual Report of the 34th Annual General Meeting (“AGM”) of the Company to be held on Friday, 11th September 2026 at 03:00 P.M. through Video Conferencing (“VC”) / Other Audio-Visual Means (“OAVM”). Kindly take the same on your record and oblige us. Thanking You. For, Artificial Electronics Intelligent Material Limited (Formerly Datasoft Application Software (India) Limited) Chayonika Paloi Company Secretary and Compliance Officer Membership No.: A53923 Registered Office: Building No. GB-200B, Green Base Industrial & logistics park, Thriveni Nagar, Vadakapattu Village, Chengalpattu District, Tamil Nadu, India – 603204 CIN: L31100TN1992PLC156105 GST: 33AAACD7939A1Z0 email: operations@aeim.co www.aeim.co +91.934.296.1663 Artificial Electronics Intelligent Material Limited (Formerly Datasoft Application Software (India) Limited) 34 Annual Report for the Financial Year 2025-26 INDEX Sr. No. Particulars Page No. 1. Company Information 4 2. Notice of Annual General Meeting 5 3. Board’s Report 24 Annexure I – Conservation of Energy, Technology Absorption, 3a. 37 Foreign Exchange Earnings and Outgo 3b. Annexure II – AOC-1 39 3c. Annexure III – AOC-2 40 3d. Annexure IV – Management Discussion and Analysis Report 41 3e. Annexure V - Report on Corporate Governance 4. Annexure VI – Secretarial Audit Report 5. Independent Auditor’s Report (Standalone) 79 5a. Balance Sheet 95 5c. Statement of Profit and Loss 96 5d. Cash Flow Statement 97 5e. Notes to Financial Statement 98 6. Independent Auditor’s Report (Consolidated) 129 6a. Balance Sheet 138 6c. Statement of Profit and Loss 139 6d. Cash Flow Statement 140 6e. Notes to Financial Statement 141 COMPANY INFORMATION Board of Directors Ms. Uma Nandam : Whole-time Director Mr. Eswara Rao Nandam : Non-Executive and Non-Independent Director Mr. Vishaal Nandam : Non-Executive and Non-Independent Director Ms. Rapala Virtanen Tarja Hannele : Non-Executive and Independent Director Mr. Alan M Wagner : Non-Executive and Independent Director Mr. S Balasubramanian : Non-Executive and Independent Director Audit Committee Ms. Rapala Virtanen Tarja Hannele : Chairperson Mr. Alan M Wagner : Member Mr. Eswara Rao Nandam : Member Nomination and Mr. S Balasubramanian : Chairperson Remuneration Mr. Alan M Wagner : Member Committee Ms. Rapala Virtanen Tarja Hannele : Member Stakeholders’ Ms. Rapala Virtanen Tarja Hannele : Chairperson Relationship Mr. Alan M Wagner : Member Committee Mr. Vishaal Nandam : Member Corporate Social Ms. Rapala Virtanen Tarja Hannele : Chairperson Responsibility Ms. Uma Nandam : Member Mr. Eswara Rao Nandam : Member Key Managerial Ms. Uma Nandam : Whole-time Director Personnel Mr. Girija Sankar Tripathy : Chief Financial Officer Ms. Chayonika Paloi : Company Secretary and Compliance Officer Statutory Auditor M/s. D. G. M. S. & Co., Chartered Accountants, Jamnagar Secretarial Auditor M/s. Jitendra Parmar & Associates, Company Secretaries, Ahmedabad Share Transfer MUFG Intime India Private Limited Agent (Formerly Link Intime India Private Limited) C 101, 247 Park, L.B.S. Marg, Vikhroli (West), Mumbai, Maharashtra – 400 083 Registered Office Building No. GB-200B, Green Base Industrial & logistics park, Thriveni Nagar, Vadakapattu Village, Chengalpattu District, Tamil Nadu, India – 603204 NOTICE OF THE 34th ANNUAL GENERAL MEETING NOTICE is hereby given that the 34th Annual General Meeting (“AGM”) for the Financial Year 2025-26 of the Members of “Artificial Electronics Intelligent Material Limited” (Formerly Datasoft Application Software (India) Limited) will be held on Friday, 11th September, 2026, at 03:00 P.M. (IST), through Video Conferencing (“VC”) / Other Audio-Visual Means (“OAVM”) to transact the following business: ORDINARY BUSINESS: 1. To receive, consider and adopt: a. The Audited Standalone Financial Statements of the Company for the Financial Year ended on 31st March, 2026 including the Balance Sheet, Statement of Profit and Loss, Cash Flow Statement, and notes forming part thereof, together with the Report of the Board of Directors and the Auditors thereon; and b. The Audited Consolidated Financial Statements of the Company for the Financial Year ended on 31st March, 2026 including the Balance Sheet, Statement of Profit and Loss Account, Cash Flow Statement, and notes forming part thereof, together with the Report of Auditor. To consider and if thought fit, to pass with or without modification(s) the following Resolution as an Ordinary Resolution: “RESOLVED THAT, the Audited Standalone and Consolidated Financial Statements of the Company for the Financial Year ended on 31st March, 2026, together with the Report of the Board of Directors and the Auditors thereon, placed before the Meeting, be and are hereby considered and adopted.” 2. To appoint a Director in place of Mr. Eswara Rao Nandam (DIN: 02220039), who retires by rotation and being eligible, offers himself for re-appointment: To consider and if thought fit, to pass with or without modification(s) the following Resolution as an Ordinary Resolution: “RESOLVED THAT, Mr. Eswara Rao Nandam (DIN: 02220039), who retires by rotation from the Board of Directors pursuant to the provisions of Section 152 of the Companies Act, 2013 and Articles of Association of the Company, and being eligible offers himself for re-appointment, be and is hereby re-appointed as the Director of the Company.” SPECIAL BUSINESS: 3. Approval for Material Related Party Transaction with M/s. Polymatech Electronics Limited: To consider and if thought fit, to pass with or without modification(s) the following Resolution as an Ordinary Resolution: “RESOLVED THAT, pursuant to Section 188 of the Companies Act, 2013 read with the rules made thereunder, including any statutory modification(s) or re-enactment thereof (“the Act”), Regulation 23(4) of the SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015 (the “Listing Regulations”) as amended from time to time, the Related Party Transactions policy of the Company, the approval of the Audit Committee, and based on recommendations of the Board; the approval of the Shareholders of the Company be and is hereby given to the Company to enter into the transactions (whether by way of an individual transaction or transactions taken together or a series of transactions or otherwise) with respect to: a) Sale, purchase or supply of any goods or materials; b) Selling or otherwise disposing of, or buying, property of any kind; c) Leasing of property of any kind; d) Availing or rendering of any services; e) Appointment of any agent for purchase or sale of goods, materials, services or property; f) Such related party’s appointment to any office or place of profit in the company, its Subsidiary Company or Associate Company; and g) Underwriting the subscription of any securities or derivatives thereof, of the Company. with M/s. Polymatech Electronics Limited, a Related Party under Section 2(76) of the Act and Regulation 2(1)(zb) of the Listing Regulations, for an aggregate amount upto Rs. 500/- Crores (Rupees Five Hundred Crore).” “RESOLVED FURTHER THAT, the Board of Directors of the Company be and is hereby authorized to settle any question, difficulty, or doubt, that may arise in giving effect to this resolution and to do all such acts, deeds and things as may be necessary, expedient and desirable for the purpose of giving effect to this resolution.” 4. Approval for Material Related Party Transaction with M/s. AIMOTO Works Private Limited: To consider and if thought fit, t [Showing first 8,000 characters — download PDF for full document]