c. All amounts are in Indian Rupees unless otherwise specified therein. Previous year’s figures have been reclassified, regrouped wherever necessary, to be consistent with the current year’s classification.

1. The Company has only one class of equity shares. Each holder of equity shares is entitled to one vote per share.

2. There is no fresh issue or buyback of shares during the year.

3. The Company has only one class of equity shares. Each holder of equity shares is entitled to one vote per share.

4. There is no change in the number of shares outstanding at the beginning and at the end of the year.

5. There is no change in the pattern of shareholding during the year. It is same as the last year.

Note 24 Figures of previous years have been regrouped, rearranged and reclassified wherever necessary to conform the current period's classification.

Note 25 Contingent liabilities and commitments (to the extent not provided for) Contingent Liabilities

As at 31st March 2024,claims against company not acknowledged as debts in respect of Income tax matter pertaining to AY 2018-19 amounting to Rs.83.07 lakhs. The 1 matter is pending before Commissioner of Income Tax Appeals and the Management expect that its position will not have material adverse effect on Company's Financial position and result of operations.

There are no Loans or Advances in the nature of loans are granted to promoters, directors, KMPs and the related

(i) parties (as defined under Companies Act, 2013,) either severally or jointly with any other person, that are either repayable on demand or without specifying any terms or period of repayment.

(ii) Capital-Work-in Progress (CWIP) / Intangible assets under development (ITAUD) - NIL

(_iii) During the year, the Company has not raised any borrowings from banks or financial institutions on the basis of ^{( )} security of current assets.

(v) Other statutory information :

a Title deeds of Immovable Property not held in name of the Company - NIL

b The company has not revalued its Property, Plant and Equipment.

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

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

e The Company has no relationship with struck off companies

f The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

The Company was not a part of any Scheme of Arrangements to be approved by the Competent Authority in ^g terms of sections 230 to 237 of the Companies Act, 2013.

h The Company has not received any funds from any person(s) or entity(ies), 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,

i The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

The Company does not have any such transaction which is not recorded in the books of accounts that has been j 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)

Notes :

1 Current Ratio has reduced from 2.01 to 1.16 due decrease in current asset as well as increase in current liabilities in FY 23-24

2 Debt-Equity Ratio has deteriorated as the company has taken Loan from related party and one unrelated party - Abans Finance Private Limited In FY 23-24

3 As there is finance cost or repayment obligation in the current financial year 2023-24 due to long term borrwings

4 Since company is in losses return on equity is NIL

5 Inventory Turnover ratio is the ratio for how much company keep as inventory in proportion to the credit sales . As inventory T/O ratio is decreases it indicates that sales has been reduced keeping the same inventory

6 Trade Receivable T/O ratio means ratio of credit sales to trade receivable, As Trade receivable T/O ratio drastically reduced it is due to change in sales and creditors

⁶ ratio in FY 23-24

_ Trade Payable T/O ratio means ratio of credit purchases to trade payables As T/O ratio drastically reduced it is due to change in credit purchase and creditors ratio

⁷ in FY 23-24

8 Net capital T/o Ratio decreased due to reduction in sales and higher debtors as compared to sales in FY 23-24

9 Net profit ratio is negative as company incurred loss in FY 23-24 due decrease in sales as compared to last year also company incurred more exoenses for expan

sion purpose.

10 Since company incurred loss in FY 23-24 the return on capital employed is negative

1. The above standalone financial results for the year and half year ended 31st March 2024 have been reviewed by the Audit Committee in their meeting held on 30th May 2024 and have been audited by the Statutory Auditors of the company.

2. The Company is operating as a single segment company, engaged in manufacturing of non-alcoholic beverages, and hence there is no separate reportable business segment.

3. The Audited Financial Statements are prepared in accordance with the Accounting Standards specified under Section 133 of the Companies Act, 2013 and the rules made thereunder and in the format as prescribed under Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The financial information presented above is extracted from and is harmonized to conform with the Unaudited financial statements.

4. The aforesaid Financial results will be uploaded on the company’s website www.valencianutrition.com and will also be available on the website of BSE Limited i.e. www.bseindia.com for benefit of Shareholders and Investors.

5. The Figures for six months ended 31-March-2024 has been arrived at after deducting figures for the half year ended 30-September-2023 from the figures of Year ended 31-March-2024.

6. Figures for the previous period have been regrouped or rearranged wherever necessary to confirm to current periods financial results.