Lehar Footwears Ltd — Updates, 27-05-2025: Company Update

To, Date: 27th May, 2025

BSE Limited

25th Floor, P J Towers,

Dalal Street,

Mumbai-400001, MH

Scrip Code: 532829

Sub: Annual Secretarial Compliance Report for the Financial Year ended 31st March, 2025, as

per Regulation 24A of SEBI (Listing Obligations and Disclosure Requirements) Regulations,

2015 ("Listing Regulations").

Dear Sir/ Madam,

Pursuant to Regulation 24A of SEBI (Listing Obligations and Disclosure Requirements)

Regulations, 2015 read with SEBI Circular No. CIR/CFD/CMD1/27/2019 dated 8th February,

2019, please find enclosed herewith Annual Secretarial Compliance Report for the financial year

ended 31st March, 2025, issued by Mr. Gaurav Goyal, proprietor of M/s Gaurav G & Associates,

Practicing Company Secretaries of the Company.

You are requested to take the same on your record.

Thanking You

Yours faithfully,

for Lehar Footwears Limited

Ritika Poddar

Company Secretary & Compliance Officer

ACS No. A65615

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S<br>

GAURAVG&ASSOCIATES

<br>

COMPANYSECRETARIES

<br>

ICSIPEERREVIEWEDFIRM

<br>

AnnualSecretarialComplianceReportof

<br>

LEHARFOOTWEARSLIMITED

<br>

Forthefinancialyearended31stMarch2025

<br>

(PursuanttoRegulation24AofSEBI(LOOR)Regulations,2015andcirculardatedgth

<br>

February2019issuedbySEBn)

<br>

IGauravGoyal,ProprietorofGauravG&Associates,CompanySecretaries,inwholetime

<br>

practicehaveconductedthereviewofthecomplianceoftheapplicablestatutoryprovisions

<br>

andtheadherencetogoodcorporatepracticesbyLEHARFOOTWEARSLIMITED(CIN:

<br>

L15209RJ1994PLCO08196)(hereinafterreferredas'thelistedentity),havingitsRegistered

<br>

OfficeatA-243(A)RoadNo.6,V.K.I.AreaJaipurRajasthan302013India.SecretarialReviewwas

<br>

conductedinamannerthatprovidedmeareasonablebasisforevaluatingthecorporate

<br>

conducts/statutorycompliancesandtoprovidemyobservationsthereon.

<br>

Basedonmyverificationofthelistedentity'sbooks,papers,minutesbooks,formsandreturns

<br>

filedandotherrecordsmaintainedbythelistedentityandalsotheinformationprovidedbythe

<br>

listedentity,itsoficers,agentsandauthorizedrepresentativesduringtheconductofSecretarial

<br>

Review,1herebyreportthatthelistedentityhas,duringthereviewperiodcoveringthe

<br>

financialyearendedon318March,2025compliedwiththe,statutoryprovisíonslisted

<br>

hereunderinthemannerandsubjecttothereportingmadehereinafter:

<br>

I,CSGauravGoyal,PracticingCompanySecretary,haveexamined:

<br>

(a)Althedocumentsandrecords.madeavailabletomeandexplanationprovidedbyLEHAR

<br>

FOOTWEARSLIMITED(CIN:L15209RJ1994PLCO08196),havingitsRegisteredOfficeatA

<br>

243(A)RoadNo.6,V.K.I.AreaJaipurRajasthan302013India("thelistedentity"),

<br>

(c)Websiteofthelistédentity,

<br>

(b)Thefilings/submissionsmadebythelistedentitytothestockexchange,

<br>

(d)Anyother.document/filing,asmayberelevant,whichhasbeenreliedupontomakethis

<br>

report,

<br>

fortheyearendedon31stMarch2025("ReviewPeriod")inrespectofcompliancewiththe

<br>

provisionsof:

<br>

(a)theSecuritiesandExchangeBoardfIndiaAct,1992("SEBIAct)andtheRegulations,

<br>

circulars,guidelinesissuedthereunder;and

<br>

(b)theSecuritiesContracts(Regulation)Act,1956("SCRA"),rulesmadethereunderandthe

<br>

Regulations,circulars,guidelinesissuedthereunderbytheSecuritiesandExchangeBoard

<br>

ofIndia("SEBI");

<br>

ThespecificRegulations,whoseprovisionsandthecirculars/guidelinesissuedthereunder,

<br>

havebeenexamined,includes:

<br>

(a)SecuritiesandExchangeBoardofIndia(ListingObligationsandDisclosureRequirements)

<br>

Regulations,2015;

<br>

(D)SecuritiesandExchangeBoardofIndia(ssueofCapitalandDisclosureRequirements)

<br>

Regulations,2018;

<br>

PlotNo.159,FlatG-1,MatrachayaApartment,Patel

Nagar,IskonRoad,Mansarovar,laipur-302020

<br>

Mobile:9782222724;e-mailgauravgoyalcs@gnsall.cof?

<br>

S50G

<br>

----------------Page (1) Break----------------

S

<br>

(c)SecuritiesandExchanpeBoardofIndia(SubstantialAcquisitionofSharesandTakeovers)

<br>

Regulations,2011;

<br>

(d)SecuritiesandExchangeBoardofIndia(BuybackofSecurities)Regulations,2018;(Not

<br>

applicabletothecompanyduringthereviewperiod);

<br>

(e)SecuritiesandExchangeBoardofIndia(ShareBasedEmployeeBenefitsandSweatEquity)

<br>

Regulations,2021;(Notapplicabletothecompanyduringthereviewperiod);

<br>

()SecuritiesandExchangeBoardofIndia(IssueandListingofDebtSecurities)Regulations,

<br>

2008;(Notapplicabletothecompanyduringthereviewperiod);

<br>

(8)SecuritiesandExchangeBoardofIndia(lssueand-ListingofNon-Convertibleand

<br>

RedeemablePreferenceShares)Regulations,2013:(Notapplicabletothecompany

<br>

duringthereviewperiod);

<br>

(h)SecuritiesandExchangeBoardofIndia(ProhibitionofInsiderTrading)Regulations,2015;

<br>

()SecuritiesandExchangeBoardofIndia(IssueandListingofNon-ConvertibleSecurities)

<br>

Regulations,2021;(Notapplicabletothecompaiyduringthereviewperiod);

<br>

G)TheprovisionsoftheSecuritiesandExchangeBoardofIndia(RegistrarstoanIssueand

<br>

ShareTransferAgents)Regulations,1993;

<br>

(k)TheiprovisionsofSecuritiesandExchangeBoardofIndia(DelistingofEquityShares)

<br>

Regulations,2021;(Notapplicabletothecompanyduringthereviewperiod)

<br>

andcirculars/guidelinesissuedthereunder;

<br>

andbasedonmyexaminationandverificationofthedocuments,andrecordsproducedtome

<br>

andaccordingtotheinformationandexplanationsgiventomebytheCompany,Ireportthat:

<br>

Sr.

<br>

No.

<br>

a)ThelistedentityhascompliedwiththeprovisionsoftheaboveRegulationsand

<br>

circulars/guidelinesissuedthereunder,exceptinrespectofmattersspecifiedbelow:

<br>

Requirement

<br>

(Regulations

<br>

/circulars,/

<br>

guídelines

<br>

No.

<br>

TypeofDetaiFine

<br>

Compliance

<br>

Actionlsof:Amo

<br>

Viola

<br>

tion

<br>

including

<br>

Specificclause)

<br>

previousreports:

<br>

Sr.Compliance

<br>

Requirement

<br>

(Regulations

<br>

GAURAVG&ASSOCIATES

<br>

COMPANYSECRETARIES

<br>

ICSIPEERREVIEWEDFIRM

<br>

/circulars/

<br>

guidelines

<br>

RegulatDeviatActio

<br>

including

<br>

Specificclause)

<br>

ion/Circionsn

<br>

ularNo.

<br>

Taken

<br>

by

<br>

(b)Thelistedentityhastakenthefollowingactionstocomplywiththe

observationsmadein

<br>

RegulatDeviatActio

<br>

|ion/Circions

<br>

ularNo.

<br>

n

<br>

Nil

<br>

Taken

<br>

by

<br>

unt

<br>

TypeofDetaiFine

<br>

Nil

<br>

ActionIsofAmo

<br>

Viola

<br>

tion

<br>

ObservatioManageRem

<br>

arks

<br>

unt

<br>

ns/Remar

<br>

ksofthe

<br>

Practicing

<br>

Company

<br>

Secretary

<br>

ment

<br>

Respon

<br>

ses

<br>

Secretary

<br>

ObservatioManageRem

<br>

mentarks

<br>

ns/Remar

<br>

ksoftheRespon

<br>

Practicing

<br>

Company

<br>

Ses

<br>

PlotNo.159,FlatG-1,MatrachayaApartment,PatelNagar,IskonRoad,Mansarovar,

Jaipur-320200

<br>

Mobile:9782222724;e-mail

Igauravgoyalcs@gyaikeoR

<br>

----------------Page (2) Break----------------

Sr.

<br>

erebyreportthat,duringthereviewperiodthecompliancestatusofthelistedentitywith

<br>

thefollowingrequirements:

<br>

No.

<br>

1.

<br>

2

<br>

3.

<br>

4.

<br>

5.

<br>

Particulars

<br>

SecretarialStandards:

<br>

AdoptionandtimelyupdationofthePolicieš:

<br>

Thecompliancesofthelistedentityareinaccordance

<br>

withtheapplicableSecretarialStandards(SS)issuedby

<br>

theInstituteofCompanySecretariesIndia(1CSI).

<br>

GAURAVG&ASSOCIATES

<br>

COMPANYSECRETARIES

<br>

ICSIPEERREVIEWEDFIRM

<br>

AllapplicablepoliciesunderSEBIRegulationsare

<br>

adoptedwiththeapprovalofboardofdirectorsofthe

<br>

listedentities

<br>

AllthepoliciesareinconformitywithSEBIRegulations

<br>

andhasbeenreviewed&tmelyupdatedasperthe

<br>

regulations/circulars/guidelinesissued.bySEBI

<br>

MaintenanceanddisclosuresonWebsite:

<br>

TheListedentityismaintainingafunctionalwebsite

<br>

Timelydisseminationofthedocuments/information

<br>

underaseparatesectiononthewebsite

<br>

DisqualificationofDirector:

<br>

Web-linksprovidedinannualcorporategovernance

<br>

reportsunderRegulation27(2)areaccurateand

<br>

specificwhichre-directstotherelevantdocunment(s)/

<br>

sectionofthewebsite

<br>

NoneoftheDirectoroftheCompanyaredisqualified

<br>

underSection164ofCompaniesAct,2013

<br>

(a)ldentificationofmaterialsubsidiarycompanies

<br>

ToexaminedetailsrelatedtoSubsidiariesoflisted

<br>

entities:

<br>

(b)Requirementswithrespecttodisclosureofmaterial

<br>

aswellasothersubsidiaries

<br>

M

<br>

Compliance

<br>

status

<br>

(Yes/No/NA)

<br>

Yes

<br>

Yes

<br>

Yes

<br>

Yes

<br>

NA

<br>

Yes

<br>

PlotNo.159,FlatG-1,MatrachayaApartment,PatelNagar,IskonRoad,Mansarovar,

<br>

Observations/

<br>

Remarks

<br>

PCS

<br>

TheCompany

<br>

does

<br>

nothaveany

<br>

material

<br>

subsidiary

<br>

andthe

<br>

Company

<br>

hascomplied

<br>

with

<br>

with

<br>

by

<br>

other

<br>

subsidiáry.

<br>

MODle:9782222724;e-mail

gaurauPPA

<br>

----------------Page (3) Break----------------

S<br>

6.

<br>

7.

<br>

8.

<br>

9

<br>

10.

<br>

11.

<br>

PreservationofDocuments:

<br>

Thelistedentityispreservingandmaintainingrecords

<br>

asprescribedunderSEBIRegulationsanddisposalof

<br>

TecordsasperPolicyofPreservationofDocumentsand

<br>

underSEBI

<br>

Archivalpolicyprescribed

<br>

LODR

<br>

Regulations,2015.

<br>

PerformanceEvaluation:

<br>

Thelistedentityhasconductedperformanceevaluation

<br>

oftheBoard,IndependentDirectorsandtheCommittees

<br>

atthestartofeveryfinancialyearasprescribedinSEBI

<br>

Regulations

<br>

RelatedPartyTransactions:

<br>

GAURAVG&ASSOCIATES

<br>

COMPANYSECRETARIES

<br>

ICSIPEERREVIEWEDFIRM

<br>

ThelistedentityhasobtainedpriorapprovalofAudit

<br>

CommitteeforallRelatedpartytransactions

<br>

Incasenopriorapprovalobtained,thelistedentityshall

<br>

providedetailedreasonsalongwithconfirmation

<br>

whetherthetransactionsiweresubsequently

<br>

approved/ratified/rejectedbytheAuditcommittee

<br>

Disclosureofeventsorinformation:

<br>

Thelistedentityhasprovidedallthe,required

<br>

disclosure(s)underRegulation30alongwithSchedule

<br>

IIIofSEBILODRRegulations,2015withinthetime

<br>

limitsprescribedthereunder.

<br>

ProhibitionofinsiderTrading:

<br>

ThelistedentityisincompliancewithRegulation3(5)&

<br>

3(6)SEBI(ProhibitionofInsiderTradingRegulations,

<br>

2015

<br>

ActionstakenbySEBLorStockExchange(s)ifany:

<br>

NoActionstakenagainstthelistedentity/its

<br>

promoters/directors/subsidiarieseitherbySEBIorby

<br>

StockExchanges(includingundertheStandard

<br>

OperatingProceduresissuedbySEBIthroughvarious

<br>

circulars)underSEBIRegulationsand

<br>

circulars/guidelinesissuedthereunder

<br>

Yes

<br>

Yes

<br>

Yes

<br>

NA

<br>

Yes

<br>

Yes

<br>

NA

<br>

Therewereno

<br>

such

<br>

transactions

<br>

during

<br>

reviewperiod

<br>

the

<br>

"Noaction(s)has

<br>

been

<br>

takenagainst

<br>

the

<br>

Company/its

<br>

promoters/direc

<br>

tors

<br>

/subsidiaries

<br>

either

<br>

bySEBIorby

<br>

Stock0cihTES

<br>

ExchangesA

<br>

PlotNo.159,FlatG-1,

<br>

,MatrachayaApartment,PatelINagar,IskonRoad,Mansarovar,Jaipur-30202%3

<br>

Mobile:9782222724;e-mail

gauravgoyalcs@gmail.oo

<br>

ONPAI

<br>

----------------Page (4) Break----------------

12.

<br>

12.

<br>

Resignationofstatutoryauditorsfromthelistedentity

<br>

oritsmaterialsubsidiaries:

<br>

Incaseofresignationofstatutoryauditorfromthelisted

<br>

entityoranyofitsmaterialsubsidiariesduringthe

<br>

financialyear,thelistedentityand/oritsmaterial

<br>

subsidiary(ies)has/havecompliedwithparagraph6.1

<br>

and6.2ofsectionV-DofchapterVoftheMasterCircular

<br>

oncompliancewiththeprovisionsoftheLODR

<br>

Regulationsbylistedentities.

<br>

AdditionalNon-compliancesifany:

<br>

Noanyadditionalnon-complianceobservedforallSEBI

<br>

regulation/circular/guidancenoteetc.

<br>

Assumptions&LimitationofscopeandReview:

<br>

GAURAVG&ASSOCIATES

<br>

COMPANYSECRETARIES

<br>

ICSIPEERREVIEWEDFIRM

<br>

ForGAURAVG&ASSOCIATES

<br>

COMPANYSEGRETARIES

<br>

UNIQUEeÓDE:SZ02ŠRJ1004900

<br>

PeerReviewNo.:2799}2022

<br>

CSGAURVGOYALA

<br>

PROPRIETOROMPA

<br>

FCS:13147CPNO,22052

<br>

UDIN:FO13147GO00452762

<br>

1.Complianceoftheapplicablelawsandensuringtheauthenticityofdocumentsand

<br>

informationfurnished,aretheresponsibilitiesofthemanagementofthelistedentity.

<br>

Place:Jaipur

<br>

2.Ourresponsibilityistoreportbaseduponourexaminationofrelevantdocumentsand

<br>

information.Thisisneítheranauditnoran'expressionofopinion.

<br>

Date:27/05/2025

<br>

NA

<br>

3.IhavenotverifiedthecorrectnessandappropriatenessoffinancialRecordsandBooksof

<br>

Accountsofthelistedentity.

<br>

NA

<br>

4.ThisReportissolelyfortheintendedpurposeofcomplianceintermsofRegulation24A(2)

<br>

oftheSEBI(ListingObligationsandDisclosureRequirements)Regulations,2015andis

<br>

neitheranassuranceastothefutureviabilityofthelistedentitynoroftheefficacyor

<br>

effectivenesswithwhichthemanagementhasconductedtheaffairsofthelistedentity.

<br>

50CAT

<br>

Therewereno

<br>

such

<br>

transactions

<br>

duringthe

<br>

reviewperiod.

<br>

No.

22052

<br>

Noany

<br>

additionalnon

<br>

compliance

<br>

observedforall

<br>

OMPANSECRE

<br>

SEBI

<br>

regulation/circu

<br>

lar/guidance

<br>

noteetc.

<br>

PIotNO.JS,latG-1,MatrachavaAnartment.PatelNagarIskonRoad,Mansarovar,Jaipur-30Z020

<br>

Mobile:9782222724;e-mailgauravgoyalcs@gunail.com

<br>

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