Compounding Order under Section 441 of the Companies Act, 2013 in the matter of M/s. Biohygea Global Private Limited

SI. No. 1.

1. Mr. Prakash Kulothungan, Director
2. Mrs. Venkatesan Logeshwari, Ex-Director Date of Hearing Present This is an application filed under Section 441 of the Companies Act, 2013 by the above applicants for compounding of offence cornmkted under Sec. 129 r/w Schedule III of the Companies Act, 2013. Violation Sec. 129 r/w Schedule III of the Companies Act, 2013.

The Registrar of Companies, Chennai vide letter dated 13.03.2026 had reported that the company had filed Form GNL-1 vide SRN: AC:1226555 dated 17.02.2026 & AC2908512 dated 06.04.2026. ROC further reported that this is the first offence and that no prosecution is filed for the above said offence. Also, Roc has conveyed no objection for compounding the violation. 3. The applicants have moved compounding application informing that the offence committed was not willful or deliberate and was due to the restrictions caused by CC)VID-.19 Pandemic and prayed to compound the violation. 4. At the hearing held on 07.04.2026, the Authorized Representative of the Applicants had reiterated the submissions made in the application and pleaded to take a lenient view CA No. 475/Sec.441/RD (SR)/ 2025-26 BEFORE THE REGIONAL DIRECTOR (SOUTHERN REGION) MINISTRY OF CORPORATE AFFAIRS CHENNAI IN THE MATTER OF THE COMPANIES ACT 2013 AND SECTION 441 OF CA 2013 IN THE MATTER OF M/s. BIOHYGEA GLOBAL PRIVATE LIMITED Applicants 07.04.2026 Mr. Vallirajan, Practicing Company Secretary ORDER Details / Nature of Violation As per Sec.

013 AND SECTION 441 OF CA 2013 IN THE MATTER OF M/s. BIOHYGEA GLOBAL PRIVATE LIMITED Applicants 07.04.2026 Mr. Vallirajan, Practicing Company Secretary ORDER Details / Nature of Violation As per Sec. 12mzmm) snmiaE give a true and fair view of the state of affairs of the company or companies, comply with the accounting standards notified under section 133 and shall be in the form or forms as may be provided for different class or classes of companies in Schedule III. The company in the application voluntarily submitted for compounding informed that, financial statement of the company for the financial year ended 31.03.2022 and 31.03.2023 were not prepared as mandated under Sec. 129 r/w Schedule III of the Companies Act, 2013.

1. The Aging Schedule provided for the trade payables and trade receivables is incomplete and does not contain adequate disclosures.
2. The company has not disclosed the nature and breakup of unsecured loans and other long-term loans and advances. Also, the company has not disclosed the notes to accounts, significant accounting policies and schedule III disclosures (additional regulatory information) including financial ratios and related party transaction in the financial statement. Page 1 of 2

nts, significant accounting policies and schedule III disclosures (additional regulatory information) including financial ratios and related party transaction in the financial statement. Page 1 of 2

That taking into consideration the submissions made, the report of Registrar of Companies, Chennai dated 13.03.2026, and facts of the case viz„ the company is incorporated in the year 2021 during the COVID-19 pandemic, the offence being a first time offence, the demise of one of the Directors of the company i.e. Mr. Gunasekaran and the application being a Suo-moto application, the following compounding fees were directed to be paid as pre-condition for compounding the above-said offence committed by the applicants. Applicant Mr. Prakash Kulot:hungan, Director Mrs. Venkatesan Logeshwari, Ex-Director Cessated as a Director w.e.f. 01.04.2023 Total Compounding fee payable by applicant (in Rupees no ooo.oo 60.000.00 2,10,000.00 6. That pursuant to the above directions, the applicants have remitted the compounding fees imposed and submitted receipts evidencing payment. of compounding fees as detailed below: Applicant SRN/ Date Amount Paid Mr. Prakash Kulothungan, Director Mrs. Venkatesan Logeshwari, Ex-Director Total UU2605434 dated 16.04.2026 Bo,oom 60,000.00 2,10,000.00 Therefore, the offences mentioned above as against the said two applicants stands compounded and the compounding application is hereby allowed and disposed off. 7.

4.2026 Bo,oom 60,000.00 2,10,000.00 Therefore, the offences mentioned above as against the said two applicants stands compounded and the compounding application is hereby allowed and disposed off. 7. The Company is directed to give intimation to the Registrar of Companies concerned within 7 days from the date on which the offence is so compounded in compliance of Sub-Section (3)(b) of Section 441 of the Companies Act, 2013 and the company shall also file this order as per the provisions of Section 441(4) read with Section 403 of the Companies Act, 2013 in eform No. 1NC-28 within 30 days from the date of receipt of this order. Dated at Chennai this the 221=F _of April 2026 YA] REGIONal DIRECTOR To

1. M/s. Biohygea Global Private Limited No. 35 to 41, EVK Safnpath Road, Vepery, Chennai - 600 007.
2. Mr. Prakash Kulothungan, Director No. 147, j5th Street, Maduravoyal, Chennai - 600 095.
3. Mrs. Venkatesan Logeshwari, Ex-Director No.76, Radhakrishnan Street, Melakottiyul', NA, Kancheepuram - 600 048.
4. The Registrar of Companies, Tamilnadu, Chennai. Page 2 of 2