Your Directors have pleasure to present herewith the 41st Annual Report for the year ended 31.03.2024.

FINANCIAL RESULTS (in Ru pees)

FINANCIAL HIGHLIGHTS

During the previous years under review your company was carrying-out the business activities relating to real estate,
commission, agents, brokers, gems & jewellery, consultancy, trading/ service providers, etc., as per the Objects as
contained in MOA. Company has received the total revenue of Rs. 55,39,780.00. Net Profit after Tax for the year under
consideration is Rs. 14,38,500.00. Your Company hopes to increase its presence in the business in the coming years,
which may increase the top line and also its profitability.

TRANSFER TO RESERVES

No amount is proposed to be transferred to the Reserves & Surplus account.

LIQUIDITY

Company continues to maintain sufficient funds to meet the desired strategic Objectives.

DIVIDEND

Your directors do not consider it desirable to recommend/ declare any dividend.

CAPITAL

During the Financial Year 2023-24, there is no change in share capital:

• Buy Back of Securities : Company has not bought back any of its securities.

• Sweat Equity Shares : Company has not issued any Sweat Equity Shares.

• Bonus Shares : No Bonus Shares were issued during the year.

• Preference Shares / Debentures : Company has not issued any Preference Shares/ Debentures.

• Employees Stock Option Plan : Company has not provided any Stock Option Scheme.

Subsequent to 31.03.2024 there has been no change in authorized, issued, subscribed and paid-up equity share Capital
of the company. Authorised share capital as on 31.03.2024 is Rs. 4,00,00,000 divided into 40,00,000 Equity Shares of
Rs.10/- each and the Paid-up capital stands at Rs. 3,45,00,000/-.

DIRECTORS

In accordance with the provisions of Companies Act, 2013 and Articles of Association, Mr. Amit Gupta, Director, retires by
rotation in the ensuing AGM and being eligible, offers himself for re-appointment.

• Mr. Raj Kumar Gupta was appointed as an Additional Director on 30.04.2014 and subsequently on 23.08.2014 was
appointed as Whole Time Director & Chief Financial Officer of the Company and again re-appointed in AGM held on
25.09.2019.

• Ms. Lalita Mittal, an Independent Director w.e.f. 19.07.2014 & again re-appointed in AGM on 25.09.2019 and who
ceases to be a director on 20.09.2023 due to demise.

• Mr. Pankaj Aggarwal, an Independent Director w.e.f. 19.07.2014 & again re-appointed in AGM on 25.09.2019 and
he ceases to be a Director, upon his resignation on 17.05.2024.

• Mr. Amit Gupta is Non- Independent Director w.e.f. 29.01.2015 and again re-appointed in AGM held on 25.09.2019.

During year under review, on the recommendation received from Nomination & Remuneration Committee, Board had
appointed Mr. Rishav Gautam (DIN:07566817) as Additional Director (Non-Executive & Independent Director) with effect
from 21.05.2024 and who hold office upto the date of forthcoming 41* Annual General Meeting. Mr. Rishav Gautam is
eligible to be appointed as Director. It is proposed to appoint Mr. Rishav Gautam as an Independent Director, not liable to
retire by rotation, upto a period of five (5) consecutive years w.e.f. 21.05.2024.

During year under review, on recommendation received from Nomination & Remuneration Committee, Board had
appointed Mr. Jitendra Kumar(DIN:06614727) as Additional Director (Non-Executive & Independent Director) with effect
from 21.05.2024 and who hold office upto the date of the forthcoming 41* Annual General Meeting. Mr. Jitendra Kumar is
eligible to be appointed as Director. It is proposed to appoint Mr. Jitendra Kumar as an Independent Director, not liable to
retire by rotation, upto a period of five (5) consecutive years w.e.f. 21.05.2024.

During year under review, on recommendation received from Nomination & Remuneration Committee, Board had
appointed Ms. Neha Sarpal(DIN: 07139305) as Additional Woman Director (Non-Executive & Independent Director) with
effect from 09.11.2023 and who hold office upto the date of the forthcoming 41* Annual General Meeting. Ms. Neha Sarpal
is eligible to be appointed as Director. It is proposed to appoint Ms. Neha Sarpal as an Woman Independent Director, not
liable to retire by rotation, upto a period of five (5) consecutive years w.e.f. 09.11.2023.

Brief Profile(s) of these Director(s) are given in Notice of forthcoming 41* Annual General Meeting. The above
appointment(s) and re-appointment(s) form a part of Notice of ensuing Annual General Meeting and Resolution(s) are
recommended for Members’ approval.

Company has received Declarations from Independent Directors of Company confirming that they continue to meet the
criteria of independence, as prescribed under applicable provisions of Companies Act and Listing Regulations.
Independent Directors have also confirmed that they have complied with the Code of Conduct of Company and that they
have registered themselves as an Independent Director(s) in the data bank maintained with the Indian Institute of
Corporate Affairs. The appointment/ re-appointment is based on performance evaluation carried out by Board of Directors
in accordance with the provisions of Companies Act, 2013 & Listing Regulations.

KEY MANAGERIAL PERSONNEL

• Mrs. Preetika Mishra (ACS - 32490) has joined as Company Secretary cum Compliance Officer w.e.f. 07.02.2022.

• Shri Raj Kumar Gupta (DIN:00074532) is WTD & CFO of the Company.

MEETING OF THE BOARD

Four Meetings of Board were held during reporting period, details of which are given in CGR.

(Maximum Gap of 120 days between two consecutive Board Meetings has been complied with)

LOANS, GUARANTEES AND INVESTMENTS

Pursuant to Section-186 of Companies Act, 2013 and Schedule V of SEBI (Listing Obligations and Disclosure
Requirement) Regulations, 2015 (“Listing Regulations” ),Company neither has, directly nor indirectly, given any loan to its
Directors nor extended any guarantee or provide any security in connection with any loan taken by them.
PERFORMANCE EVALUATION OF BOARD MEMBERS

With a view to improve performance and effectiveness, Board Members are now increasingly deploying Board
performance evaluation tools to identify areas of improvement benchmarking themselves against leading practices.
PUBLIC DEPOSIT

Company has neither accepted nor renewed any Deposits during FY 2023-24 in terms of Chapter V of the Companies Act,
2013; therefore, information in this regard is NIL.

SECRETARIAL AUDITORS

Board has re-appointed M/s B. Bhushan & Co., Practicing Company Secretary, to conduct Secretarial Audit for FY 2024¬
25. Secretarial Audit Report and Secretarial Compliance Report for the FY 2023-24 is annexed with Directors’ Report.
There are no major serious qualifications or reservations or other adverse remarks by Secretarial Auditors in Report for
FY 2023-24 except as stated in Secretarial Audit Report & Secretarial Compliance Report and are self explanatory and
does not require/ call for anyfurther explanation from Board of Directors and same are under process of compliances.

INTERNAL AUDITORS

Internal Audit Report of FY 2023-24 does not contain any major serious adverse remarks except as stated in I nternal Audit
Report and are self explanatory and does not require/ call for any further explanation from Board of Directors and same
are under process of compliances.

Board has re-appointed M/s Mittal Jindal & Associates, Chartered Accountants, to conduct Internal Audit of FY 2024-25
under Section 138 of the Companies Act, 2013.

STATUTORY AUDITORS

To re- appoint M/s G.K. KEDIA & CO, Chartered Accountants, FRN-013016N, as statutory auditors of company, who have
confirmed their eligibility, to hold office from conclusion of this AGM till conclusion of next AGM on such remuneration as
may be fixed by Board.

STATUTORY AUDITORS’ REPORT

Auditors’ Report dated 21.05.2024, being self-explanatory, requires no Comments from the Directors and there are no
major serious reservations or qualifications or adverse remarks in Audit Report in respect to FY 2023-24, except as stated
by Secretarial Auditors and does not require/ call for any further explanation from Board of Directors and are under
process of compliances.

COST AUDITORS

Provisions of Section 148 do not apply to Company and hence, Cost Auditors need not to be appointed.

FRAUDS REPORTED BY AUDITORS

There are no frauds reported by Auditors u/s 143(12) including those which are reportable to the Central Government.
LISTING OF SHARES

Equity Shares of Company are Listed on BSE Ltd., Calcutta Stock Exchange (CSE) and Delhi Stock Exchange (DSE
stands de-recognized) & Company has complied with the requirements of listing agreement(s) during period under
review. All Quarterly & Yearly Compliances are upto-date, scanned pdf files are emailed, uploaded on BSE listing portal,
couriered by Speed-Post, xBrL submissions at Online Portal, uploaded at Company’s Website, etc.

• Listing Fee stands paid to BSE for & upto 31.03.2025.

• Annual Custodial Fee stands paid to NSDL & CDSL as per Bills recd.

VOLUNTARY DELISTING OF EQUITY SHARES FROM CALCUTTA STOCK EXCHANGE LTD.

This Notice is issued in compliance with Regulation 6,7 and other applicable regulations, if any, of the Securities &
Exchange Board of India (Delisting of Equity Shares) Regulations 2009 (herein after referred as ‘Delisting regulations’) to
Equity Shareholders of “Decorous Investment & Trading Company Limited” (PAN:AAACD0851F)(herein after referred as
‘Company’) in respect of voluntary delisting of 34,50,000 Equity Shares of the face value of Rs. 10/- each, of Company
from The Calcutta Stock Exchange Limited (CSE). At present, the Shares of Company are listed on CSE and BSE Ltd.
The Board of Directors at its Meeting held on 09.11.2020, 08.11.2021 and subsequently also including on 07.02.2022, has
approved voluntary delisting of 34,50,000 Equity Shares of the face value of Rs. 10/- each, from CSE in accordance with
the Delisting Regulations and have communicated the same to CSE Listing Department. Considering CSE had seen a
halt/suspension in its trading activity since 2013, after the capital market regulator, Securities and Exchange Board of
India(SEBI), had barred trading at C-Star(the online platform of CSE), for non-compliance of clearing and settlement
norms. “It is status quo for CSE”. CSE’s own trading platform has been shut since 2013 following SEBI’s Directives and
also CSE have been asked to exit by SEBI but the matter is subjudice before Calcutta High Court while other 13 regional
stock exchanges have closed under the exit policy of SEBI.

Company has mailed various communications (Email Speed Post) to CSE in respect of De-listing of shares dated
09.03.2024, 19.03.2024, 26.03.2024 & 26.04.2024 & the matter is under follow-up process. However, the equity shares of
the company shall continue to remain listed on BSE Ltd., which is a recognized Stock Exchange and is having nation-wide
trading terminal as per Delisting regulations.

MANAGEMENT’S DISCUSSION AND ANALYSIS REPORT

In terms of provisions of Regulation 34 of SEBI (LODR) Regulations, 2015, “Management’s Discussion and Analysis
Report” is presented in a separate section forming part of Annual Report.

SUBSIDIARIES AND JOINT VENTURES COMPANIES

During year, your Company does not have any subsidiary & holding companies and no type of joint-venture, merger or
amalgamation.

PARTICULARS OF EMPLOYEES

In terms of provisions of the section 197(2) of the Companies Act, 2013 read with rule 5(2) & 5(3)of the Companies
(Appointment and Remuneration of Managerial Personnel) Rules, 2014, none of Employee drew remuneration in excess
of limit Set out in the said Rules.

CORPORATE GOVERNANCE

CGR is not legally applicable to the Compnay, however, Company is committed to maintain highest standards of
corporate governance and adhere to the corporate governance requirements set out by SEBI. Corporate Governance is
about maximizing shareholders value ethically and sustainably. We believe sound corporate governance is essential
criteria to enhance and retain investor’s reliance. We always seek to ensure that our performance is driven by integrity. As
required under Regulation 34(3) read with Part C of Schedule V to the SEBI (lOdR) Regulations, 2015, Report on
Corporate Governance is annexed herewith and forms part of this Annual Report. The requisite Certificate from the
Secretarial Auditors of the Company confirming compliances with conditions of corporate governance is attached to the
Corporate Governance Report.

POLICY ON DIRECTORS’ APPOINTMENT AND REMUNERATION

Board consists of five members, one of whom is Executive (CFO) and WTD, 3 are independent directors and 1 is non¬
independent director. Board consists of appropriate mix of executive & independent & non-independent & woman
directors to maintain the independence of the Board and to separate its functions of governance and management. Policy

on Directors Nomination and Remuneration, including criteria for determining qualifications, positive attributes,
independence of a director and other matters, as required u/s 178(3) and there has been no change in the Policy.
INDEPENDENT DIRECTORS

Independent Directors have additionally met 2 times in F. Y 2023-24 :

(a) To review the performance of non-independent Directors and Board as a whole,

(b) To review the performance of Board, taking into account views of executive and non executive directors;

(c) To assess the quality, quantity and timeliness of flow of information between the management and the Board
which is necessary for the Board to effectively and reasonably perform their duties.

DECLARATION BY INDEPENDENT DIRECTORS

Ms. Neha Sarpal, Mr. Jitendra Kumar & Mr. Rishav Gautam are Independent Directors on the Board of your company.
Company has received necessary declarations from each Independent Director u/s 149(7), and in the opinion of the
Board and as confirmed by these Directors that all of them meets the criteria of independence laid down in Section 149(6)
of the Companies Act, 2013 and Regulation 25 of SEBI (LODR) Regulations, 2015.

BOARD EVALUATION

As mandated under the SEBI (LODR) Regulations, 2015, the Board reviews and monitors the Board evaluation
framework. The Board evaluates various parameters such as decision-making, relationship with stakeholders, company
performance and strategy, checking of Board and Committee’s effective working, etc.

The Companies Act, 2013 states that a formal annual evaluation needs to be made by the Board of its own performance
and that of its committees and directors. Schedule IV to the Companies Act, 2013 states that the performance evaluation
of independent director shall be done by entire Board, excluding director being evaluated.

Evaluation of all the directors and the Board as a whole has been conducted and Board approved the evaluation results as
collated by the “Nomination and Remuneration Committee.”

The Board has evaluated the effectiveness of its functioning and that of the Committees and of individual Directors by
seeking inputs on various aspects of Board/Committee Governance and considered and discussed in details the inputs
received from the Directors.

DECLARATIONS BY DIRECTORS AND THE SENIOR MANAGEMENT PERSONNEL

Annual Report of the Company contains a Certificate by the CFO / CEO in terms of Para D of Schedule V to the
SEBI(LODR) Regulations, 2015 on the declarations received from the Directors and the Senior Management personnel
affirming compliance with the Code as applicable to them during the year ended 31.03.2024.

BUSINESS RESPONSIBILITY REPORT

As per Regulation 34(2)(f) of SEBI (LODR) Regulations, the top 1000 listed entities based on market capitalization
(calculated as on 31 March of every financial year), shall, in their annual report, include a business responsibility report
describing the initiatives taken by them from an environmental, social and governance perspective.

Therefore, Regulation 34(2)(f) of SEBI(LODR) Regulations,2015 is not applicable.

CODE OF CONDUCT FOR PREVENTION OF INSIDER TRADING

Code of Conduct for the Prevention of Insider Trading is in accordance with the requirements specified in the SEBI
(Prohibition of Insider Trading) Regulation, 2015 and the Board has adopted the same. Insider Trading Policy explains the
guidelines and procedures to be followed and disclosures to be made while dealing with the shares as well as the
consequences of violation of norms. Insider Trading Policy is available on the website of company.

UNIFORM LISTING AGREEMENT

SEBI issued SEBI (LODR) Regulations, 2015 which became effective from 01.12.2015 by replacing existing Listing
Agreement. Company executed New Listing Agreement(s) with BSE Ltd. and CSE Ltd. during February 2016.

WAIVER APPLICATION TO BSE LTD.

BSE levied a Fine of Rs. 3,12,700/- vide communication dated 14.12.2023 for non- submission of Related Party
Transaction in XBRL Mode under Reg. 23(9) for the period ended September 30, 2023 [Fines as per SEBI circular no.
SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11,2023 (Chapter-VII(A)-Penal Action for Non- Compliance)]

Company has submitted Complete & Proper Replies, from time to time in response to each e-mail from BSE, stating that
Company has fully complied with the legal Requirements & the requirements of Reg.15(2) & Reg. 23(9) of SEBI (LODR)
are not applicable to company during the period under review. Waiver Application dated 04.05.2024 has been submitted &
company is contesting the said allegation levied by BSE and the matter is under process.

OPERATIONS

Our reputation for excellence and integrity earned through the consistent delivery of quality work and by adhering to the
standard of business conduct through principles of Corporate Governance continues to be our most valuable assets. As
we position ourselves for the future and our standard of excellence, integrity and accountability will serve us well.

Further, no material events, commitments and changes occurred between the end of the financial year to which the
financial statements relate and till date of this Report.

VIGIL MECHANISM

Company has established a Vigil Mechanism cum Whistle Blower Policy in terms of Section 177(10)of the Companies
Act, 2013 and also in terms of Regulation 4(2)(d) and Regulation 22 of SEBI (LODR) Regulations, 2015, includes an
Ethics & Compliance Task Force or to the Chairman of Audit Committee. Policy on vigil mechanism is available on the
Company’s website and also the company has complied with the provisions relating to the constitution of Internal
Complaints Committee under Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act
2013.

CORPORATE SOCIAL RESPONSIBILITY (CSR)

Provisions of Companies Act, 2013 relating to CSR do not mandatorily apply to your company.

CONTRACTS AND ARRANGEMENTS WITH RELATED PARTIES

All contracts/ arrangements/ transactions, if any, entered by the company during the financial year 2023-24 with related
parties were in the ordinary normal course of business and on an “arm’s length basis”. During the year, the company has
not entered into any contract/arrangement/transaction with related parties which could be considered material Except
salary to WTD & CFO and Company Secretary as well as rent for Regd. Office.

Your Directors draw attention of the members to “Notes to the Financial Statements”

Form AOC-2 which sets out Related Party Disclosures.

RISK MANAGEMENT POLICY

Risk Management Policy is Not Applicable to your company.

SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS/ COURTS/ TRIBUNALS/ INCOME TAX

No significant and material Orders were passed by the regulators or courts or tribunals or income tax dept, etc. impacting
the ongoing concern status and company’s operations.

INTERNAL FINANCIAL CONTROLS AND THEIR ADEQUACY

According to Section 134(5)(e)of the Companies Act, 2013 the term Internal Financial Control (IFC) means the policies
and procedures adopted by the company for ensuring the orderly and efficient conduct of its business, including
adherence to company’s policies, safeguarding its assets, prevention and detection of frauds and errors, accuracy and
completeness of the accounting records and timely preparation of reliable financial information.

Company has a proper and adequate internal financial control system, commensurate with the size & scale of its
operations. The scope and authority of the internal Audit function is well defined in the Organization. The internal financial
control system ensures that all assets are safeguarded and protected and that the transactions are authorised, recorded
and reported correctly. Internal Auditors independently evaluate the adequacy of internal controls and audit the
transactions.

Independence of audit and compliance is ensured by timely supervision of the Audit Committee over Internal Audit
findings. Significant audit observations and corrective actions suggested, if any, are presented to Audit Committee on
regularly basis.

OBLIGATION OF COMPANY UNDER THE SEXUAL HARASSMENT OF WOMEN AT WORK PLACE (PREVENTION,
PROHIBITION AND REDRESSAL) ACT, 2013

Company has adopted the Policy for prevention of Sexual Harassment of Women at workplace and has set up Committee
for implementation of said policy and No Complaints has been received during the financial year.

DETAILS OF COMMISSION RECEIVED BY MD/ WTD

None of the Directors have received any commission during the year under review.

EVENTS SUBSEQUENT TO THE DATE OF FINANCIAL STATEMENTS

There are no significant/ material events to be reported under this head.

CHANGES HAPPENING DURING THE FINANCIAL YEAR

There are no major / material changes and is carrying out the business of Real Estate, agents, brokers, consultancy,
commission, distribution, trading/purchase & sale of commodities & bullion, Service providers, gems & jewellery, etc. for
which proper records have been maintained.

Further, the company has no Subsidiary and therefore information regarding any change in Subsidiaries or in the nature of
business carried on by them is not applicable to the company.

DIRECTORS’ RESPONSIBILITY STATEMENT

Pursuant to the requirements Section 134(3)(c)of Companies Act, your Directors confirm that:

(a) In the preparation of the annual accounts for the year ended 31.03.2024, the applicable accounting standards
had been followed along with proper explanation relating to material departures;

(b) The Directors had selected such accounting policies and applied them consistently and made judgements and
estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs as at
31.03.2024 and of the profit and loss of the company for that period;

(c) the Directors had taken proper and sufficient care for the maintenance of adequate accounting records in
accordance with the provisions of this Act for safeguarding the assets of the company and for preventing and
detecting fraud and other irregularities;

(d) the Directors had prepared the annual accounts on a going concern basis;

(e) the Directors had laid down internal financial controls to be followed by the company and that such internal
financial controls are adequate and were operating effectively; and

(f) the Directors had devised proper systems to ensure compliance with the provisions of all applicable laws and
that such systems were adequate and operating effectively.

TRANSFER OF AMOUNT TO INVESTOR EDUCATION AND PROTECTION FUND (IEPF)

Your company did not have any funds lying unpaid or unclaimed for a period of seven years, therefore, there were no
funds which were required to be transferred to IEPF.

COMPLIANCES

Company has devised proper systems to ensure compliances of Laws.

SHARE TRANSFER SYSTEM

Shares lodged for physical transfer are registered within a period of 15 days, if the documents are clear and complete in all
respects. The shares duly transferred would be dispatched to the Shareholders upon approval of transfers. Adequate
care is taken to ensure that, no transfers are pending for more than a fortnight. As bulk of the Company’s shares is
currently in dematerialized form, the transfers are processed and approved in the electronic form by NSDL / CDSL
through depository participants. Alankit Assignments Limited is the Share Transfer Agent for both physical and
dematerialized mode.

PARTICULARS OF CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE
EARNINGS AND OUTGO.

Information required to be given pursuant to this Clause are given below:

A. CONSERVATION OF ENERGY

Company did not use any significant energy during the year under review. Company is conscious about its
responsibility to conserve energy, power and other energy sources wherever possible. We emphasis towards a safe
and clean environment and continue to adhere to all regulatory requirements and guidelines.

B. RESEARCH & DEVELOPMENT

Company has not imported any technology for any research and development.

C. TECHNOLOGY ABSORPTION

Company has not imported any technology; however, we believe and use information technology extensively in all
spheres of our activities to improve efficiency levels.

D. FOREIGN EXCHANGE EARNINGS AND OUTGO

CEO/ CFO CERTIFICATION

In accordance with the Regulation 17(8)read with Part B of Schedule V to the SEBI (LODR) Regulations, 2015 pertaining
to corporate governance norms, Mr. Raj Kumar Gupta (DIN:00074532),WTD & CFO of the company, have certified, inter-
alia, on review of financial statements and establishing and maintaining internal controls for the financial reporting for the
year ended 31.03.2024. The said Certificate forms an integral part of this Annual Report and the Certificate has been
reviewed by the Audit Committee and take non record by the Board of Directors.

FINANCIAL STATEMENTS

Annual Report of F. Y. 2023-24 of Company containing complete Balance Sheet, Statement of Profit & Loss, other
Statements and Notes thereto, prepared as per the requirements of Schedule III to the Companies Act, 2013, Directors’
Report (including Management Discussion and Analysis Report and Corporate Governance Report),Etc. are being sent
via email to all shareholders who have provided their Email address(es) and to Others also Full version of Annual Report is
also available for inspection at registered office of company during working hours upto the date of ensuing AGM. It is also
available at Company‘s website www.ditco.in.

NOTICE of AGM & Annual Report shall also be placed at the website of NSDL/CDSL.

Please note that Members will be supplied, free of cost, Annual Report, upon receipt of written request.

DEMATERIALIZATION OF SHARES

As mentioned in company’s earlier Annual Reports, company’s equity shares are in compulsory Demat mode in terms of
SEBI Guidelines. This has been facilitated through arrangement with NSDL and CDSL. About 98.54% of the issued
shares of the company are already in dematerialized form. M/s Alankit Assignments Limited, New Delhi, is acting as the
RTA for this purpose and acts as share agent in terms of SEBI Guidelines.

EXTRACT OF ANNUAL RETURN (MGT- 9)

Pursuant to section 92(3) of Companies Act, 2013 (‘the Act’) and Rule 12(1) of Companies (Management and
Administration) Rules, 2014, Extract of Annual Return is Annexed herewith to Director’s Report.

DISCLOSURES
AUDIT COMMITTEE

Your Directors wish to inform that in Compliance with Section 177 of Companies Act, 2013 and Regulation 18 of SEBI
(LODR) Regulations, 2015, an Audit Committee is duly constituted/re-constituted
Audit Committee comprises of following Director-

Details of Audit Committee have been separately given in Corporate Governance Report.

Further, recommendations of Audit Committee were accepted by Board of Directors.

NOMINATION AND REMUNERATION COMMITTEE

In terms of Regulation 19 of SEBI (LODR) Regulations, 2015 and pursuant to provisions of Section 178(1) of the
Companies Act, 2013, Nomination & Remuneration Committee is duly constituted/ re-constituted.

Nomination and Remuneration Committee comprises of following Directors:-

RFMIINFRATION AND NOMINATION OOMMITTFF

Details of Nomination & Remuneration Policy and Committee are furnished in the CGR, which is annexed herewith.

SHAREHOLDERS/ INVESTORS GRIEVANCE COMMITTEE

In terms of Regulation 20 of SEBI (LODR) Regulations, 2015, the Stakeholders Relationship Committee is duly
constituted/ re-constituted.

Shareholders /Investors Grievance Committee comprises of following Director-

Details of Committee are furnished in the Report on Corporate Governance.
RISK MANAGEMENT COMMITTEE: Not Applicable

E-VOTING

Company is providing E-voting facility to all members to enable them to cast their votes electronically on all Resolutions
set forth in the Notice. This is pursuant to Section 108 of the Companies Act, 2013 and Rule 20 of the Companies
(Management and Administration) Rules, 2014 and Regulation 44 of SEBI (LODR) Regulation 2015.

The above Rule 20 of the Companies (Management and Administration) Rules, 2014 have been amended on March 19,
2015 to introduce a new concept of e-voting i.e. E-Voting at general meeting through an electronic voting system. To
comply with the requirements of new Companies Act, 2013 and to ensure good governance for its members, your
company has provided e-voting facility for its general meetings to enable its members to participate in the voting
electronically. The instruction(s) for e-voting for ensuing AGM is also provided with Notice to shareholders of this Annual
Report. Company has signed necessary agreements with NSDL and CDSL to facilitate e-voting for member(s).

APPRECIATION

Your Directors wish to express their sincere appreciation to its valued Clients, Bankers, various Departments & Agencies
and Employees of the company for their continued valued support, guidance & co-operation.

By Order of the Board of Directors
DECOROUS INVESTMENT & TRADING CO. LTD.

Raj Kumar Gupta - DIN: 00074532

Place : New Delhi WTD & CFO

Dated : 10.08.2024