Pacific Limited furnishes the following financial particulars: Particulars As per Audited Financial Statements as at 31-03-2025 As per Provisional…

Provisions: Section 135(1) of the Companies Act, 2013 requires every company to constitute a CSR Committee of the Board consisting of at least three directors, including at least one independent director if, during the immediately preceding financial year, it satisfies any one of the following thresholds: Net worth of ₹ 500 crore or more, or Turnover of ₹ 1,000 crore or more, or Net profit of ₹ 5 crore or more Applicability of the above provision is determined solely on the basis of the audited figures of the immediately preceding financial year. Analysis: For Pacific Limited, the immediately preceding financial year with reference to FY 2025-26 is FY 2024-25 (ended 31-03-2025), for which the audited figures were: Criteria Financial particulars as at 31.03.2025 Threshold Met? Net worth ₹ 100 crore ₹ 500 crore No Turnover ₹ 500 crore ₹ 1,000 crore No Net profit ₹ 1 crore ₹ 5 crore No Here, none of the three thresholds is met. The improved provisional figures for the half-year ended 30-09-2025 are not relevant, since Section 135(1) refers only to the audited figures of the immediately preceding financial year, not to provisional or in-year results. Conclusion: Hence it can be concluded that Pacific Limited is not required to constitute a CSR Committee of the Board for FY 2025-26.