Compounding Order under Section 441 of the Companies Act, 2013 in the matter of M/s. Caliber Embedded Technologies India Private Limited

CA No. 481/Sec.441/ RD (SR)/ 2025-26 BEFORE THE REGIONAL DIRECTOR (SOUTHERN REGION) CHENNAI MINISTRY OF CORPORATE AFFAIRS IN THE MATTER OF THE COMPANIES ACT 2013 AND SECTION 441 OF CA 2013 IN THE MATTER OF M/s. CALIBER EMBEDDED TECHNOLOGIES INDIA PRIVATE LIMITED

1. M/s. Caliber Embedded Technologies India Private Limited
2. Mr. Kandasamy Sakthivel, Director Applicants Date of Hearing Present 30.03.2026 Mrs. V.M. Vennila, Practicing Company Secretary ORDER This is an application filed under Section 441 of the Companies Act, 2013 by the above applicant for compounding of offence committed under Sec. 96 of the Companies Act, 2013. SI. No.

Violation Details / Nature of Violation Sec. 96 of the Companies Act, 2013 As per Section 96(1) of the Companies Act, 2013 every company other than one person company shall in each year hold its Annual General Meeting ( AGM) each year within six months from the closure of the financial year, with a maximum gap of fifteen months between two consecutive AGM. The AGM must be held within six months from the end of the financial year. The company ought to have held the AGM for the financial years ended 2020-21, 2021-22 & 2023-24 on or before 30.11.2021,30.09.2022 & 30.09.2024. However, the company has convened the said three AGM belatedly on 31.01.2022, 07.10.2022& 06.12.2024 and thereby contravened the provisions of Section 96 of the Companies Act, 2013. As per Sec.99 of the Act, if my default is made in holding a meeting of the ccm%>any in accordance to{th section 96 or section 97 or section 98 or in complying roith any directions of the Tribunal , the company and every officer of the company lobo is in default shall be punishable rvith $ne which may extend to one lakh rupees and in the case of a continuing default, tvta a further Bae tvhick may extend to $ve thousand rupees for every day during which such defmtlt continues . 2. The Registrar of Companies, Coimbatore vide letter dated 18.03.2026 had reported that the company had filed Form GNL-1 vide SRN: AC26C)0901 dated 10.03.2026. ROC further reported that this is the first offence and that no prosecution is filed for the a})ove said offence and has conveyed no objection for compounding the violation. Page 1 of 3

The applicants have submitted in their application that the delay in holding the AGM was due to the delay occurred in finalization of financial statement for the said financial years impacted by the widespread impact of the COVID-19 pandemic. 4. At the hearing held on 30.03.2026, the Authorized Representative of the Applicant had reiterated the submissions made in the application and pleaded to take a lenient view 5. That taking into consideration the above said report of Registrar of Companies, the submissions made by the authorized representative, facts of the case namely, the offence being the first offence, the offence being made good by conducting the AGM and filing the annual return and balance sheet, the averment of the applicants that the director was frequently travelling due to professional and personal commitments and that there is only a delay of 62 days, 7 days and 67 days respectively in conducting the defaulted AGM, the following compounding fees were directed to be paid as pre-condition for compounding the above said offence committed by the applicants. SI. No, Applicant Compounding fee payable by applicant (in Rupees) 60,000.00 M/s. Caliber Embedded Technologies India Private Limited Mr. Kandasamy Sakthivel, Director 40,000.00 i,00,000.00 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 kount Pa Rs 60,000.00 M/ s. Caliber Embedded Technologies India Private Limited Mr. Kandasamy Sakthive1, Director UU2565723 dated 11.04.2026 UU2565795 dated 11.04.2026 40,000.00 1.00,000.00 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. 1N(--28 within 30 days from the date of receipt of this order. Dated at Chennai this the 24tl1 day of April 2026. (M. JAY 1 ) X REGION’AL DIRECTOR }}) Page 2 of 3

To

1. M/s. Caliber Embedded Technologies India Private Limited Door No. 35/1, 1st Floor, 10th Street Tatabad, Coimbatore South - 641 012.
2. Mr. Kandasamy Sakthivel, Director No. 8, Amman Nagar, MKP Colony, 3rd Street, Ganapathy, Coimbatore North - 641 006.
3. The Registrar of Companies, Coimbatore. Page 3 of 3