Annual Report for the FY 2025-26

August 28, 2026 BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400001 Scrip Code: 539494 Subject: Annual Report for the Financial Year 2025- 26. Dear Sir / Madam, It is hereby informed that the 31st Annual General Meeting of the members of the Company is scheduled to be held on Monday, 21st September, 2026 at 11:30 A.M through Video Conferencing ('VC')/ Other Audio Visual Means ('OAVM') Pursuant to Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we have enclosed the Annual Report for the FY 2025-26. The said Annual Report is also available on the website of the Company at www.smartfinsec.com Kindly take the above on your records. Thanking You, Yours Sincerely For, Smart Finsec Limited Rajvinder Kaur Company Secretary and Compliance Officer Encl: Annual Report 2025-26 ANNUALREPORT 2025-2026 SMART FINSEC LIMITED ANNUAL REPORT 2025-26 SMART FINSEC LIMITED CORPORATE INFORMATION Board of Directors Mr. Arun Khera Managing Director Mr. Sachit Khera Non-Executive Director Mrs. Vimmi Sachdev Non-Executive Director Mr. Vishesh Chaturvedi Non-Executive Independent Director Mrs. Parul Pathak Non-Executive Independent Director Chief Financial Officer Company Secretary & Compliance Officer Mr. Jayant Kumar Ms. Rajvinder Kaur Statutory Auditor Secretarial Auditor A. Mohan & Co. P.K. Mishra & Associates. Chartered Accountants Company Secretaries B-32, Kirti Nagar, New Delhi-110015. B-14, First Floor, Second Part of Property, Chirag Enclave, New Delhi-110048 Registrar and Share Transfer Agent Registered Office M/s Alankit Assignments Limited F-88, West District Centre, Shivaji Enclave, Rajouri Garden, Opp. TDI Paragon Mall, New Registered Office: 205-208, Anarkali Complex, Delhi 110027. Jhandewalan Extension, New Delhi-110055 Corporate Office: Alankit House 4E/2, Email Id:-smartfinsec@gmail.com Jhandewalan Extension, New Delhi-110055 Website: www.smartfinsec.com CIN:- L74899DL1995PLC063562 Table of Content Content Page No. Notice of 31st Annual General Meeting 3-13 Director’s Report 14-23 Secretarial Audit Report 25-28 Certificate of Non – Disqualification of Directors 29 Management Discussion & Analysis Report 30-34 CFO Certificate 35 Independent Auditor’s Report 36-46 Balance Sheet 48 Statement of Profit & Loss 49 Cash Flow Statement 50 ANNUAL REPORT 2025-26 SMART FINSEC LIMITED NOTICE OF 31st ANNUAL GENERAL MEETING SMART FINSEC LIMITED Registered Office: F-88, West District Centre, Shivaji Enclave, Rajouri Garden, Opp. TDI Paragon Mall, New Delhi 110027 Corporate Identity Number: L74899DL1995PLC063562 Website: www.smartfinsec.com; Email: smartfinsec@gmail.com Tel: +011 – 45004425 NOTICE is hereby given that the 31st Annual General Meeting of the Members of SMART FINSEC LIMITED (“the Company”) will be held on Monday, September 21, 2026 at 11:30 a.m. (IST) through Video Conferencing (VC)/ Other Audio-Visual Means (OAVM). The venue of the meeting shall be deemed to be the registered office of the Company to transact the following businesses: ORDINARY BUSINESS: 1. To receive, consider and adopt the Audited Standalone Financial Statement of the company for the financial year ended March 31, 2026, together with the reports of the Board of Directors and the Auditors thereon. To consider and, if thought fit, to pass the following resolution as an Ordinary Resolution: “RESOLVED THAT the Audited Standalone Financial Statements of the Company for the financial year ended March 31, 2026 and the reports of the Board of Directors and Statutory Auditors thereon, be and are hereby considered, approved and adopted.” 2. To appoint a director in place of Ms. Vimmi Sachdev (DIN: 01712051), 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 pursuant to the provisions of Section 152 and other applicable provisions, if any, of the Companies Act, 2013 read with rules framed thereunder, Ms. Vimmi Sachdev (DIN: 01712051), who retires by rotation and being eligible for re-appointment, be and is hereby re-appointed as the Director of the Company.” SPECIAL BUSINESS: 3. Increase in borrowing limits pursuant to section 180(1)(c) of the companies act, 2013. To consider and, if thought fit, to pass the following resolution as a Special Resolution: “RESOLVED THAT pursuant to the provisions of Section 180(1)(c) and other applicable provisions, if any, of the Companies Act, 2013 and the rules made thereunder (including any statutory modifications or re-enactment thereof, for the time being in force), consent of the Members 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), to borrow any sum or sums of monies for and on behalf of the Company from time to time, as the Board may determine and think fit, such that monies to borrowed, together with the monies already borrowed by the Company (apart from temporary loans obtained or to be obtained from the Company’s bankers in the ordinary course of business) may exceed the aggregate of the paid-up share capital, free reserves and securities premium of the Company provided that such borrowings at any point of time shall not exceed Rs. ANNUAL REPORT 2025-26 SMART FINSEC LIMITED 100 crore (Rupees One Hundred Crore Only) and that the Board be and is hereby empowered and authorised to arrange or fix the terms and conditions of all such monies to be borrowed from time to time as to interest, repayment, security or otherwise as it may, in its absolute discretion, think fit. RESOLVED FURTHER THAT the Board and such person(s) authorized by the Board be and are hereby authorized to do all such acts, deeds and things, to execute all such documents, instruments, agreements, deeds and writings as may be required to give effect to this resolution.” 4. To Approve creation of charge/providing security under section 180(1)(a) of the companies act, 2013. To consider and if thought fit, to pass the following resolution as a Special Resolution: "RESOLVED FURTHER THAT pursuant to provisions of Section 180(1)(a) and other applicable provisions, if any, of the Companies Act, 2013 and the rules made thereunder (including any statutory modifications or re-enactment thereof, for the time being in force) 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) for creation of charge / mortgage / pledge/hypothecation/security on such terms as the Board may determine, on all or any of the movable and/or immovable properties of the Company, both present and future, or the whole or substantial whole of the undertaking or the undertakings of the Company for securing the borrowing availed / to be availed by the Company together with interest, all other costs, charges and expenses and other moneys payable by the Company, up to a sum of Rs.100 Crores (Rupees One Hundred Crores only). RESOLVED FURTHER THAT the Board and such persons authorized by the Board, be and are hereby authorized, sign and execute all deeds, agreements and documents, and to take all such steps and to do all such acts, deeds and things as may be deemed proper, necessary, desirable or expedient for the purpose of giving effect to this resolution and for matters connected therewith or incidental thereto.” By the Order of the Board For Smart Finsec Limited Sd/- Date: August 25, 2026 Rajvinder Kaur Place: New Delhi Company Secretary Notes: 1. The Ministry of Corporate Affairs (“MCA”) vide its General Circulars No. 14/2020 dated April 08, 2020, 17/2020 dated April 13, 2020, 20/2020 dated May 05, 2020, and other relevant circulars including General Circular No. 03/2025 dated September 22, 2025 (“MCA Circulars”), permitted holding of the Annual General Meeting (“AGM”) through [Showing first 8,000 characters — download PDF for full document]