NOTE 2B

The Company has only one class of ordinary shares ('Equity Shares') having a par value of Rs.10/- each. Each holder of ordinary shares ('Equity Shareholders') is entitled to one vote per share and are entitled to dividend and to participate in surplus, if any, in the event of winding up.

In the event of liquidation of the company, the holders of equity shares will be entitled to receive any of the remaining assets of the company, after distribution of all preferential amounts. However, no such preferential amounts exist currently. The distribution will be in proportion to the number of equity shares held by shareholders.

Contingent liabilities (to the extent not provided

25.1 for):

(a) Claims against the company not acknowledged as debt is Rs. 24,46,000.00 - IOCL )

(b) Guarantees of Rs. 6,35,00,000/- against BG Issued.

(c) Other money for which the company is liable for 1). EPF - Rs. 32,22,733.00 & 2). ESI -Rs. NIL

(d) Estimated amount of contracts remaining to be executed on capital account and not provided for is Rs Nil (Previous Year:Rs.Nil)

25.2 Disclosure under MSMED Act, 2006:

The company has not received information from vendors regarding their status under the Micro ,Small and Medium Enterprises Development Act ,2006 and, hence disclosures relating to amounts unpaid as at the year end together with interest paid/payable under this act has not been given.

25.5 Details of Loans given, Investments made and Guarantee given covered U/S 186 (4) of the Companies Act, 2013

Neither any loans nor any guarantees has been given by the Company during the current financial year (Previous Year :Nil).

Unamortised

25.6 Expenses

This represents the preliminary expenses incurred at the time of the formation of the company. Preliminary expenses have been written off during the year.

25.7 The Company is a Small and Medium Sized Company (SMC) as defined in the general instruction in respect ofAccounting Standard notified under the Companies Act, accourdingly, the Company has complied with the Accounting Standards as applicale to a Small And Medium Sized Company.

Previous Year

25.8 Figures

The previous years figures have been reworked, regrouped, rearranged and reclassified wherever necessary. Amounts and other disclosures for the preceeding year are included as an integral part of the current year financial statements and are to be read to the amounts and other disclosures relating to the current year.

25.9 The company has Acquired Dynamic Services, Dynamic Enterprise and Global Services. Entire business of all 3 firms has been transferred to (taken over by) Dynamic Services & Security Limited (DSSL) vide their business transfer agreement dated 30th June 2019, as a going concern.The financial statements of all entities have been prepared using the going concern basis of accounting. Revenue recognized in Dynamic Services & Security Limited (DSSL) during the finanical year 2022-23 for the purpose of Past Performance , Credential and Turnover i.e, the total turnover of the company should be Rs. 73,11,74,917.04 , details mentioned below :