Note 24 Segment reporting

The Company primarily operates in one segment which comprises of waste management including Municipal Solid Waste, Bio medical. Industrial, slaughter house waste and agricultural waste identified in accordance with principle enunciated in Accounting Standard AS-17, Segment Reporting. Hence, separate business segment information is not applicable.

Note 25 Additional Regulatory Information

(i)    The Company does not have any Benami property, where any proceeding has been initiated or pending against the Company for holding

any Benami property.    /.

(ii)    The Comapany has not revalued any of its Property, Plant and Equipment and intangible assets during the financial year.    fa .

(iii)    The Company has not granted Loans or Advances to its Promoters, Directors, KMPs and RelatedParties during the current financial year, [frr

(iv)    There is Nil Capital Work in Progress.

(v)    There is Nil Intangible assets under development.    tt

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

(vli) The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.    N

(vlii) The Company does not have any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961.

(ix)    The Company has not been declared wilful defaulter by any bank or financial institution or government or any government authority.

(x)    The Company has complied with the number of layers prescribed under the Companies Act, 2013.

(xi)    Book Debts statements submitted to banks are in agreement with book of accounts where borrowings have been availed based on security of current asstes except for deductions.

(xii)    There are no transactions or outstanding balances with struck off companies as at and for the years ended 31 March 2023 and 31 March

. .    .    5.65%    7.57%

(XV) There .s no scheme of arrangement approved in the case of company by the compotent authority in terms of sec 230 to 237 of the Companies Act, 2013.

Note 26 The figures for the previous year have been regrouped/ rearranged wherever necessary to conform to the current year's classification in order to comply with the requirements of the amended schedule III to the Companies Art, 2013.

This IS a summary of significant accounting policies and other explanatory information referred to in our report of even date