II. Terms and rights attached to equity shares

The Company has only one class ol Equity shares as on March 31.2026 having a par value of t10 each (March 3I. 2025 ?10 each) per Equity share and holder of the Equity share Is entitled to one vote per share. The dividend proposed by the Board of Directors Is subject to approval of the shareholders In the ensuing Annual General Meeting, except In case of interim dividend In the event of liquidation of the Company, the holders of the Equity shares will be entitled to receive the remaining assets of the Company In proportion to the number of Equ.ty shares held,

22 Thr provisions for Corporate Social Responsibility have been mandated under Section 135 of the Companies Act, 2013, and are applicable tocompanles having a net worth of INR 500 Crore or more, or a turnover of IhR 1000 crore or more, or a net profit of INR 5 crore or more In the Immediately preceding financial year. Since the company does not fall within any of the conditions prescribed above, the provisions of Corporate Social Responsibility are not applicable to It

23 As of the reporting date, the Company has thoroughly assessed Its financial position and confirms that there are no contingent liabilities or commitments that require disclosure in these financial statements

24 The Company has used the borrowings from banks and financial Institutions for the specific purpose for which it was taken at the balance sheet date.

25 The Company has a widely used ERP as Its accounting software for maintaining Its books of account which has a feature of recording audit trail (edit log) facility and th.it has operated tluoughoul the lmaiu i.il ye.n lor all relevant transactions recorded in the said software except (a) for modification made by certain users with specific access; and (I) that the audit trail (edit log) for certain information or data and at the database level (which records only the modified values) was enabled for £ part of the year.

29 Other Additional Regulatory information (For year ended March 31.2026 and March 31,202S)

(i) This clause is not applicable, as the company does not hold any immovable property.

(ii) This clause is not applicable, as the company does not hold any Investment Property.

(iii) The Company has not revalued its property, plant and equipment during the current or previous year.

(Iv) The Company has not granted any loans or advances in the nature of loans to promoters, directors, KMPs and the related parties (as defined under Companies Act, 2013), cither severally or jontly with any other person which are repayable on demand or without specifying any terms of repayment except as mentioned in note 14 of standalone fianneial statements (v) This clause Is not applicable, as the company does not hold any Capital work in progress.

(vl) This clause Is not applicable, as the company does not hold any Intangible assets.

(vll) The Company does not have any benami property, no proceedings have been initiated or pending against the Company for holding aay benami property under the Benami Transactions (P*ohibition) Act. 1988 (45 of 1988) and rules made thereunder.

(viii) The Company has borrowings from banks on the basis of security of stock in trade and other current assets. The quarterly returns or statements filed by the Company with banks are in agreement with the books of accounts.

(ix) The company has not been declared wilful defaulter by any bank or financial institution or other lender

(x) The Company does not have any transactions during the period with the companies struck off under section 248 the Companies Act. 20l3or section 560 of companies act, 1956.

(xi) There arc no charges or satisfaction which are yet to be registered with the Registrar of Companies beyond the statutory period.

(xii) The provisions of Companies (Restricting on number of Layers) Rules. 2017 are applicable to Holding Companies in terms of Rule 2 of the said Rules. Since the company is not a Holding or Subsidiary company, the clause is not applicable.

(xin) Information regarding the Ratios with explantion for any change in ratio for more than 25% as compared to preceeding year is given in note 26 of the standalone financial statements.

(xiv) The Company has not entered into any scheme of arrangement which has an accounting impact on current or previous financial year.

(xv) The Company has not advanced or loaned or invested funds to any other persons or entities, including foreign entities (Intermediaries) with the understanding that the Intermediary shall:

a) directly or indirectly lend or invest in offer persons or entities identified in any manner whatsoever by or on behalf of the Company (Ultimate Beneficiaries) or

b) provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

(xvi) The Company has not received any fund from any persons or entities, including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the Company shall:

a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries), or

b) provide any guarantee, security or the like on behalf of the ultimate beneficiaries

(xvii) There is no income surrendered or disclosed as income during the current or previous year In the tax assessments under the Income Tax Act, 1961, that has not been recorded in the books of account

(xviii) The Company has not traded or invested in Crypto Currency or Virtual Currency during the current or previous year.

(xix) Disclosure as required under Regulation 36 of SEBI (LODR), is not applicable to the company.

30 Previous year's figures have been regrouped /reclassified wherever required to make their classification comparable with that of the current year.