(e) Terms/ rights attached to equity shares

The Company has only one class of equity shares having a par value of Rs. 1/-per share. Each holder of equity shares is entitled to one vote per share. In the event of liquidation of the Company, the holders of equity shares will be entitled to receive remaining assets of the Company after distribution of all preferential amount. The distribution will be in proportion to the number of equity shares held by the share holders.

a) In common with many business of similar size and organization, the Company's system of control depends upon the close involvement of directors where independent confirmation of completeness of accounting records was, thereof, not available, we have accepted assurance from directors that all transactions have been reflected in the records of the Company.

b) The basic earnings per share is computed by dividing the net profit attributable to equity shareholders for the year by the weighted average number of equity shares outstanding during the reporting year.

c) According to the information available, the Company does not owe any sum to a small scale industry as defined in clause (i) of section 3 of the Industries (Development and Regulation) Act, 1951.

d) The Company has not received any instruction from suppliers regarding their status under the Micro,

Small & Medium Enterprises Development Act,2006 and hence, disclosures if any, relating to amounts unpaid as at the yearend together with interest payable as required under the said Act have not been given.

e) The amount of interest paid by the company during the year ended 31st March, 2023 to Micro, Small Scale Industries & Medium enterprises is Nil.

Management has the view that as per the Binding Resolution Plan approved by the Honorable NCLT Kolkata, all the pending demandsbefore the respective tax authorities will becomeNil by the virtue of para 1 to 4 of page 44 of theBinding Resolution Plan dated 09.05.2019

k) The COC in its meeting dated 19/12/2021 considered the order given by the Hon’ble NCLAT and this Adjudicating Authority. To ensure the interest of all the stakeholders including the Operational Creditors the COC have noted the Provisions of Section 30(2) of the code and decided to pay a sum of Rs.15,00,000/- (Rupees Fifteen Lakh only) to the Operational Creditors.Based on the Order Pronounced on 25/01/2022 the Operational Creditors were paid Rs.15,00,000/- (Rupees Fifteen Lakh only) within 30 days of the order passed, The payment was made by the member of our company M/s Yashodha Inn Private Limited.

The Accounting treatment for the above transaction in the financial statement is done by reducing the Reserves & Surplus and Increasing the Loan from Related Party.

l) According to information and explanation given to us and on the basis of our examination of the records of

the company, the company has not surrendered or disclosed any transaction, previously unrecorded as income in the books of account, in the Tax Assessments under the Income tax Act.1961 as income during the year.

m) The Net worth of the Company has been increaseby Rs. 326.57 lakhstherefore the Net worth as on

31.03.2023 is Rs.948.27 Lakhs

n) Additional Regulatory Information:-

(i) The Title Deed of all Immovable properties held by the company as on 31st March 2023 and 31st March 2022 are in the name of the company.

(ii) There is no Investment Property held by the company as on 31st March 2023 and 31st March 2022 so disclosure regarding valuation by a registered valuer as defined under Rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017 is not applicable.

(iii) Company has not revalued any of Property Plant and Equipment held as on 31st March 2023 and 31st March 2022 so disclosure regarding valuation by a registered valuer as defined under Rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017 is not applicable.

(iv) There is no Intangible Asset held by the company as on 31st March 2023 and 31st March 2022 so disclosure regarding valuation by a registered valuer as defined under Rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017 is not applicable.

(v) The Company has not granted Loans or Advances in the nature of loans to promoters, directors, KMPs and the related parties (as defined under Companies Act, 2013), either severally or jointly with any other person. So disclosure regarding the same is not required.

(vi) Capital Work in Progress -There is no Capital Work in progress as on 31 March 2023 and 31 March 2022.

(vii) Intangible assets under development - There is no such intangible assets under development as on 31st march 2023 and 31st March 2022.

(viii) No Such Proceeding have been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder, So, the discloser regarding this not Applicable.

(ix) No such borrowings from banks or financial institutions has been taken by the company on the basis of security of current assets.

(x) The company is not declared willful defaulter by any bank or financial Institution or other lender in accordance with the guidelines issued by the Reserve Bank of India.

(xi) The company has no such transactions with company struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

(xii) The Company does not have any charges or satisfaction of charge which is yet to be registered with Registrar of Companies beyond the statutory period.

(xiii) The company has complied with the requirement number of layers prescribed under clause (87) of section 2 of the Act read with the Companies (Restriction on number of Layers) Rules, 2017.

(xiv) The Company has no such scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013,

(xv) (A) No Fund (which are material either individually or in the aggregate) have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or any other person or entity, including foreign entities (Intermediaries) with the understanding whether recorded in writing or otherwise that the Intermediary shall directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company (Ultimate Beneficiaries) or provide any guarantee, security or the like to on behalf of the Ultimate Beneficiaries.

(B) No Fund (which are material either individually or in the aggregate) have been received by the Company from any person or entity, including foreign entity (“Funding Party”), with the understanding whether recorded in writing or otherwise that the Company shall, whether directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of Funding Party (“Ultimate Beneficiaries”) or provide any guarantee, security or the like to on behalf of the Ultimate Beneficiaries.