19th Annual Report for the financial year 2025-2026

ANNUAL R E P O R T 2025-2026 We Win Limited (CIN: L74999MP2007PLC019623) Plot No. C-6, IT Park, Badwai, Bhopal- 462038 Phone no. +91 6232330333 Email : contact@wewinlimited.com Website : www.wewinlimited.com CORPORATE INFORMATION BOARD OF DIRECTORS Name Designation DIN Mrs. Sonika Gupta Chairman cum Director 01527904 Mr. Abhishek Gupta Managing Director 01260263 Mr. Arnav Gupta Director – Non-Executive 09040096 Mr. Ambreesh Tiwari Director – Non-Executive Independent 01582960 Mr. Awdhesh Shah Director – Non-Executive Independent 00184656 Mr. Tarun Katyan Director – Non-Executive Independent 10051938 KEY MANAGERIAL PERSONNEL Chief Financial Officer Mr. Vinay Kumar Giri Company Secretary & Compliance Mr. Ashish Soni Officer REGISTERED OFFICE & STATUTORY DETAILS Registered Office Plot No. C-6, IT Park, Badwai, Bhopal (MP) – 462038 Statutory Auditors M/s Sethia Manoj & Co., Chartered Accountants, Bhopal Internal Auditors M/s Gupta Lakhani & Associates, Chartered Accountants, Bhopal Secretarial Auditors M/s S. Anjum & Associates, Company Secretaries, Bhopal MUFG Intime India Private Limited (Formerly Link Intime India Private Limited), Registrar & Transfer Agent C-101, 1st Floor, 247 Park, L.B.S Marg, Vikhroli West, Mumbai (MH) – 400083 Bankers HDFC Bank CONTENTS Sr. No. Contents Page No. 1 Notice 01 2 Board’s Report 16 3 Annexures to Board’s Report 27 4 Standalone Independent Auditors’ Report 67 5 Standalone Significant Accounting Policies 74 6 Standalone Balance Sheet 80 7 Standalone Profit & Loss Account 81 8 Standalone Cash Flow Statement 82 9 Standalone Notes on Financial Statement 83 10 Consolidated Independent Auditors’ Report 99 11 Consolidated Significant Accounting Policies 105 12 Consolidated Balance Sheet 111 13 Consolidated Profit & Loss Account 112 14 Consolidated Cash Flow Statement 113 15 Consolidated Notes on Financial Statement 114 16 Attendance Slip 133 17 Proxy Form 134 18 Route Map 135 MISSION & VISION MISSION To impact lives of the workforce of the country by providing employment opportunities, while working towards the infrastructural development, new technologies and global offices across new geographies. VISION To contribute to sustainable economic growth and development while being futuristic, uncompromising, goal oriented and ethical. ANNUAL REPORT 2 0 2 5 – 2 0 2 6 NOTICE OF 19TH ANNUAL GENERAL MEETING Notice is hereby given that the 19th Annual General Meeting of the members of We Win Limited will be held on Friday, the 25th Day of September, 2026 at the Registered Office of the Company situated at Plot No. C-6, IT Park, Badwai, Bhopal, M.P.-462038 at 11:00 A.M. to transact the following business: ORDINARY BUSINESS: Item No. 01: Adoption of Audited Standalone and Consolidated Financial Statements and the Reports of the Board of Directors and Auditor’s thereon; A) To receive, consider and adopt the Audited Standalone Financial Statements of the Company for the financial year ended 31st March, 2026 and the Reports of the Board of Directors and Auditors thereon. B) To receive, consider and adopt the Audited Consolidated Financial Statements of the Company for the financial year ended 31st March, 2026 and the Reports of the Board of Directors and Auditors thereon. Item No. 02: To appoint a director in place of Mrs. Sonika Gupta (DIN: 01527904) who retires by rotation and being eligible, offers herself for re-appointment; To consider and if thought fit, to pass with or without modification(s), the following Resolution as Ordinary Resolution: “RESOLVED THAT pursuant to the provisions of section 152 of the Companies Act, 2013 and rules made thereunder (including any statutory modification and re-enactment thereof and other applicable provisions, if any of the Companies Act, 2013, Mrs. Sonika Gupta (DIN: 01527904) who is liable to retire by rotation and being eligible has offered herself for re-appointment, be and is hereby re-appointed as a Director of the Company, liable to retire by rotation.” Item No. 03: Appointment of Statutory Auditors and fixing of their Remuneration; To appoint M/s Sandeep Mukherjee & Associates, Chartered Accountants (FRN: 009942-C), as the Statutory Auditors of the Company in place of retiring auditors M/s Sethia Manoj & Co., Chartered Accountants (FRN: 021080-C), for a term of 5 (five) consecutive years, to hold office from the conclusion of this Annual General Meeting till the conclusion of the 24th Annual General Meeting of the Company and to fix their remuneration and in this respect to pass following Ordinary Resolution with or without modifications: “RESOLVED THAT pursuant to the provisions of Section 139, 142 and other applicable provisions, if any, of the Companies Act, 2013 read with the Companies (Audit and Auditors) Rules, 2014 (including any statutory modification or re-enactment thereof, for the time being in force), M/s Sandeep Mukherjee & Associates, Chartered Accountants (FRN: 009942-C), from whom written consent and certificate pursuant to Section 139 of the Companies Act, 2013, has already been received, be and are hereby appointed as the Statutory Auditors of the Company, in place of retiring auditors M/s Sethia Manoj & Co., Chartered Accountants (FRN: 021080-C), for a term of 5 (five) consecutive years, to hold office from the conclusion of this Annual General Meeting till the conclusion of 24thAnnual General Meeting of the Company, on a remuneration of ₹1,70,000/- (Rupees One Lakh Seventy Thousand only) per year, or such other amount as may be mutually agreed between the Board of Directors and the Statutory Auditors, in addition to applicable taxes and reimbursement of actual out-of-pocket, travelling and other expenses incurred for performing the statutory audit of the Company. RESOLVED FURTHER THAT the Board of Directors of the Company be and are hereby authorised to do all such acts, deeds, matters and things on behalf of the Company as may be considered necessary, proper or expedient to give effect to this resolution.” SPECIAL BUSINESS: Item No. 04: To take note of the disclosures relating to the We Win Limited Employee Stock Option Scheme, 2025; To consider and if thought fit, to pass with or without modification(s), the following Resolution as Special Resolution: WE WIN LIMITED CIN: L74999MP2007PLC019623 Page 1 of 15 Page 1 ANNUAL REPORT 2 0 2 5 – 2 0 2 6 “RESOLVED THAT pursuant to the applicable provisions of the Companies Act, 2013 read with the rules made thereunder, the Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, as amended from time to time (‘SBEB Regulations’), the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, and other applicable laws, rules, regulations and circulars, and pursuant to the undertaking furnished by the Company to the Stock Exchanges while seeking in-principle approval for listing of the equity shares arising out of the exercise of options granted under the We Win Limited Employee Stock Option Scheme, 2025 (‘Scheme’ or ‘ESOP 2025’), the Members of the Company do hereby take note of the disclosures relating to the Scheme, as required to be placed before the Members pursuant to the in-principle approval granted by the Stock Exchanges, and as set out in the Explanatory Statement annexed to this Notice. RESOLVED FURTHER THAT the Members do hereby take note that the Company has received in-principle approvals from National Stock Exchange of India Limited and BSE Limited for the listing of the equity shares arising out of the exercise of stock options granted under the Scheme. RESOLVED FURTHER THAT the Board of Directors of the Company be and is hereby authorised to do all such acts, deeds, matters and things as may be considered necessary, expedient or desirable for giving effect to the above resolution and for complying with all applicable statutory and regulatory requirements.” By the order of the Board Sd/- Ashish Soni (PAN: HCOPS662 [Showing first 8,000 characters — download PDF for full document]