The Company is predominantly engaged in the business of Breeding and Canning of Shrimp

i) for sale and Ship Building. There are 2 Segment in a company which are Fishery and Shipyard.

As the Company does have revenue from any significant external customer amounting to 10%

ⁱⁱ⁾ or more of the Company’s total revenue, the related information as required under paragraph
34 of Ind AS 108 is disclosed.

Shrimps are collected and gather for breeding in Aquaculture farms.After breeding shrimps are
"^-) sold to markets.

iv) Company also engage in building of Ships.

v) Segment Revenue And Results

All segment revenues & expenses that are directly attributable to the segments are reported
under the respective segment. The revenues and expenses that are not directly attributable to
any segments are shown as unallocated expenses.

vi) Segment Assets and Liabilities

Segment assets include all operating assets used by the business segment and consist
principally Fixed Assets, Debtors and Inventories. Segment liabilities primarily include
creditors and other liabilities. Assets and Liabilities that cannot be allocated between the
segments are shown as a part of unallocated assets and liabilities respectively.

25 Contingent Liabilities not provided for in respect of :

The Company has not provided in books of accounts for contingent liability in respect of interest on central excise and custom duty
vide its order no. A/65-70/WZB/06/C-II/EB dt 6.01.06. Amount is not quantified as per the said order.

26 Additional regulatory information required by Schedule III

A. NOTES

a) Detail Benami Property held

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

b) Borrowing secured against current assets

Bank overdraft is availed against property of the company, hence this point is not applicable

c) Wilful defaulter

The Company is not declared as willful defaulter by

d) Relationship with struck off companies

The company has no transactions with the companies struck off under Companies act 2013 or Companies act 1956.

e) Companies with number of layer of companies

The Company does not have any subsidiary company , hence the requirements of this clause are not applicable.

f) Companies with approved scheme(s) of arrangements

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

g) Utilisation of borrowed funds and share premium

The company has not advanced or loaned or invested funds to any other person(s) or entity(ies) ,neither have
received any such amounts from any other party for funding any other beneficiary.

h) Undisclosed income

The Company does not have any transaction which are not recorded in the books of accounts that have been
surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961

i) Details of crypto currency or virtual currency

The Company has not traded or invested in crypto currency or virtual currency during the current or previous year.

j) Valuation of PP& E , Intangible assets and Investment Property
The Company has not revalued any of its Property,

C. Other regularatory Information

a) Title deeds of other immovable properties not held in the name of the company
The title deeds of all immovable properties are held in the name of the company.

b) Registration of charges or satisfaction with Registrar of Companies

There are no borrowings from and financial institutions , hence point is not applicable.

c) Utilisation of borrowings availed from bank and financial institutions

There are no borrowings from and financial institutions , hence point is not applicable.

D ¹ The above results are reviewed by the audit committee and approved by the Board of Directors at its meeting held on 08-05-2024

2 Figures has been regrouped/rearranged/reclassified/reworked wherever necessary.

3 The company organised business into two segments- Aquaculture & Ship building. Segment wise results are attached.

The financial results for the above periods have been prepared in accordance with the Companies (Indian Accounting

4 Standards)Rules,2015 (Ind AS) as prescribed under section 133 of the Companies Act 2013 read with the relevant rules and circulars
issued.

Figures of last quarter are the balancing figures between audited figures in respect of the full financial year and the published year-to-

₅

date figures upto the third quarter of the current financial year

6 Disclosure pursuant to SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPOD1/P/CIR/2023/172 dated October 19, 2023 are as below

a Outstanding Qualified Borrowings at the start of the financial year (Rs. 2.50 lakhs)

b Outstanding Qualified Borrowings at the end of the financial year (Rs.0.50 lakhs)

Highest credit rating of the company relating to the unsupported bank borrowings or plain vanilla bonds, which have no
c

structuring/support built in. Rs. Nil

d Incremental borrowing done during the year (qualified borrowing) (Rs. Nil)
e Borrowings by way of issuance of debt securities during the year (Rs.Nil)

27 Significant Accounting Policies - Refer separate sheet

As per our Report of even date
For P.S.Shingte & Co.

Chartered Accountants For and on behalf of the Board

(Registration no. 114679W) Datiware Maritime Infra Ltd.

Sandhya P. Shingte Ashok Patil Jayshree Patil

(Partner) (Director) (Director)

Membership No. 045216 DIN: 00766354 DIN: 02419826

Place : Pune

Date : 08/05/24 Nachiket Patil

UDIN : 24045216BKEJPW3124 (Chief financial officer)