2.18. Provisions, Contigent Liabilities & Contingent Assets

Provisions are recognised for liabilities that can be measured only by using substantial degree of estimation, if the
Company has a present obligation as a result of past event, a probable outflow of resources is expected to settle the
obligation and the amount of the obligation can be reliably estimated. Contingent liability is disclosed in case of a
present obligation arising from past events, when it is not probable that an outflow of resources will be required to settle
the obligation, a present obligation arising from past events, when no reliable estimate is possible and a present
obligation arising from past events, when the probability of outflow of resources is not remote

2.19. Amortization of Miscellaneous Expenditure

Expenditure which is being deferred as benefit is deemed to accrue for more than one period of financial statements;
hence it is amortized in equal installments in 5 years. Preliminary expenses & License fees paid for pollution control arc
being amortized in equal installments in 5 years aller commencement of the operation.

2.20. Treatment of Expenditure during Construction Period

Incidental Expenditure incurred during construction period/trial production period is allocated to the respective fixed
assets on completion of construction period/on date of commencing

2.21. Keclassification/Regrouped

Previous year figures have been regrouped/rcclassificd where necessary to correspond with the current year's
classification/disclosurc

2.22. Due to SSI Units

There arc no sundry creditors who are S.S.I. units to whom the company owns a sum which is outstanding for more than
45 days as at the Balance Sheet date.

As per our attached Report of even date For and on behalf of the Board of Directors

FOR RAJVANSHI & ASSOCIATES RAJPUTANA BIODIESEL LIMITED

CHARTERED ACCOIJNT^H^^ j . / ZoAOD/^X

Firm Reg. No:

1 V Mftw

(Prakshal Jain)^^x\^^X ^ (Sarlhak Soni) '' j

Partner/"^ Managing Director x^WheJ^ Tin>e4)i rector

Memjtffship No.: 429807 DIN:076^3751/^ -1^07633730

Place: JAIPUR iSArthak Soni) Rohit Kjuntfr'Gauttam

Dated: 16.09.2024 (CFO) (Company Secretary)

M.No.: A56199

Note No. 2.: The company has sought confirmation from its vendor on their status under Micro, Small and Medium Enterprises
Development Act, 2006 C'MSMED Act"). The disclosures in respect of the amounts payable to the Micro and Small Enterprises as at
31st January 2024 and March 2023 have been made in the Financial Statements to the extent of available information in this regard. In
view of the management, the impact of interest, if any, that may be payable in accordance with the provisions of the Act to the
enterprises who have not yet responded to the company's letter is not expected to be material. Based on the information available with
the management, there are no dues outstanding to Micro and Small Enterprises (Suppliers) covered under the Micro, Small and
Medium Enterprise Development Act, 2006. Above classification is based on the information provided by the management of the
company.

Notes to Accounts - 33

Additional Regulatory Information to Financial Statements

(i) Title deeds of Immovable Property not held in name of the Company

N.A.

(ii) Where the Company has revalued its Property, Plant and Equipment, the company shall disclose as to whether the revaluation is
based on the valuation by a registered valuer as defined under rule 2 of the Companies (Registered Valuers and Valuation) Rules,
2017.

NIL

(iii) Following disclosures shall be made where Loans or Advances in the nature of loans are granted to promoters, directors, KMPs
and the related parties (as defined under Companies Act, 2013,) either severally or jointly w ith any other person, that are:

(vi) Details of Benami Property held

There arc no proceedings which have been inititated or arc pending against the Company for holding Benami poperty under Benami
transactions (prohibition) Act, 1988 (45 of 1988)( as amended in 2016) and rules made thereunder.

(a) Details of such property - NIL

(b) Amount thereof - N.A.

(c) Details of Beneficiaries - N.A.

(d) If property is in the books, then reference to the item in the Balance Sheet - N.A.

(e) If property is not in the books, then the fact shall be stated with reasons - N.A.

(f) Where there are proceedings against the company under this law as an abetter of the transaction or as the
transferor then the details shall be provided - N.A.

(g) Nature of proceedings, status of same and company’s view on same - N.A.

(vii) The borrowings from banks or financial institutions:

The company have borrowings from Banks & Financial Institutions.

(a) whether quarterly returns or statements of current assets filed by the Company with banks or financial institutions are
in agreement with the books of accounts.

As informed by the management that the company is required to submit monthly returns or statements of current assets with banks
or financial institutions. In our opinion and according to information and explanations given to us , the monthly statements filed by
the company with such banks or financial institutions are in agreement with the books of accounts of the company .

(b) if not, summary of reconciliation and reasons of material discrepancies, if any to be adequately disclosed.

N.A.

(viii) Wilful Defaulter*

The Company is not declared as wilful defaulter by any Bank or Financial Institution or Other lender.

(a) Date of declaration as wilful defaulter,

N.A.

(b) Details of defaults (amount and nature of defaults),

N.A.

* "wilful defaulter " here means a person or an issuer who or which is categorized as a wilful defaulter by any bank or financial
institution (as defined under the Act) or consortium thereof, in accordance with the guidelines on wilful defaulters issued by the
Reserve Bank of India.

(x) Registration of charges or satisfaction with Registrar of Companies

There are no Charges with the company which it needs to register it with Registrar of Companies.

(xi) Compliance with number of layers of companies

The company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies
(Restriction on number of Layers) Rules, 2017.

(xii) Compliance with approved Scheme(s) of Arrangements

The Company does not account any schemes in its books of accounts which has been approved by the Competent Authority in terms
of sections 230 to 237 of the Companies Act, 2013

(xiii) Utilisation of Borrowed funds and share premium:

(A) The Company docs not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or
kind of funds) to any other pcrson(s) or entity(ics), including foreign entities (Intermediaries) with the understanding (whether
recorded in writing or otherwise).

(xxi) Details of derivatives instruments and unhedged foreign currency exposures.

NIL

(xxii) Disclosure required in terms of Clause 13.5 A of Chapter XIII on Guildelines for preferential issues,

SEBI (Disclosure and Investors Protection Guildlines 2000

NIL

(xxiii) Details of Fixed Assets Held for Sale

NIL

(xxiv) Value of Imports calculated on CIF Basis

NIL

(xxv) Expenditure in Foreign Currency

NIL

(xxvi) Details of Consumption of imported and indigenous items*

NIL

(xxvii) Earnings in Foreign Currency

NIL ---^

(xxviii) Amount Remitted in Foreign Currency during the year oil account of Dividend

NIL

(xxix) Details of Dividend proposed to be distributed

NIL

Notes No. 34- Other Disclosures

(a) . The figures of previous financial year reported in this financial statement were regrouped and rearranged as per requirement.
Due these changes, there is no effect in the profitability of the company in previous financial year.

(b) . The company is primarily engaged in the business of manufacturer of a wide range of Biodiesel Fuel and Biodiesel Oil in
India only and has no other activity. Further the company does not have any separate geographic segment other than India. As
such there are no separate reportable segment as per AS-17 "Segment Reporting".

(c) . In the opinion of the management, Loans and Advances have a realizable value in the ordinary course of business not less
than the amount at which they are stated in the balance sheet and provision for all known liabilities have been made .

FOR RAJVANSHI & ASSOCIATES For and on behalf of the Board of Directors

Chartered Accountants RAJPUTANA BIODIESEL LIMITED

(PrakshjjLWm)^^ (SarWakSoni) ^ \Rdjasthan/^ 1 Attar)

Partner - ' Director \ Director

Membership No.: 429807 DIN:07633751 DIN.07633730

$^/

PLACE: JAIPUR (Sa^mak Soni) Rohif Kumar Gauttam

Dated: 16.09.2024 (CFO) (Company Secretary)

M.No.:A56199