b. Terms/ Rights attached to Equity shares

The Company has only one class of equity shares having par value of Rs.10 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 payments. The distribution will be in proportion to the number of equity shares held by the shareholders.

As per the records of the Company, including its register of shareholders/members and other declarations received from shareholders regarding beneficial interest, the above shareholding represents both legal and beneficial ownership of shares.

Foreign currency term loan carries an interest rate ranging from 4.95% p.a.

- 7.75%. p.a. It is primarily secured against hypothecation of entire unencumbered movable fixed assets of the company, both present and future, and mortgage of the corporate office and other immovable properties of the company. It is collateralised against hypothecation of entire current assets of the company, both present and future. Additionally, personal immovable properties of the promoters of the company have been mortgaged against this facility. The promoters of the company have also provided their personal guarantee for this facility. Repayment Terms - 202122 - Rs. 18.28 Mn 2022-23 - Rs. 18.21 Mn 2023-24 - Rs. 12.26 Mn 2024-25 - Rs. 0.83 Mn

Vehicle finance loans are secured against hypothecation of vehicle financed by the Bank/NBFC and carry interest ranging from 9.00% to 10.00% p.a.and are repayable within a periods ranging from 4 to 5 years. Repayment Terms -2021-22 - Rs. 166.47 Mn 2022-23 - Rs. 158.98 Mn 2023-24 - Rs. 137.57 Mn 2024-25 - Rs. 54.18 Mn 2025-26 - Rs. 10.08 Mn

Term Loan from ICICI Bank Ltd. is Unsecured having fixed interest rate of 16% and is repayable within 36 months. Repayment Terms - 2021-22 - Rs. 0.65 Mn

During the year, the company has taken term loan under ECLGS scheme from Kotak Mahindra Bank Ltd., Axis Bank, HDFC Bank, ICICI Bank Ltd., Yes Bank, Tata Motors having interest ranging from 8.25% to 8.76% and

is repayable within a periods ranging from 4 to 5 years. Repayment Terms -2021-22 - Rs. 10.72 Mn 2022-23 - Rs. 33.52 Mn 2023-24 - Rs. 33.76 Mn 2024-25

- Rs. 33.76 Mn 2025-26 - Rs. 29.49 Mn.

Cash credit facility carries interest rate ranging from 8.50% p.a. - 9.10% p.a. payable at monthly intervals on the actual amount utilised, and is repayable on demand. It is primarily secured against hypothecation of entire current assets of the company, both present and future and collateralised against extended hypothecation of entire unencumbered movable fixed assets of the company, both present and future, extended mortgage of corporate office and other immovable properties of the company, and personal immovable properties of the promoters of the company. The promoters of the company have also provided their personal guarantee for this facility.

30) PREVIOUS PERIOD FIGURES

The figures for the previous year have been regrouped/rearranged as necessary to confirm to the current year's presentation.