(ii) Rights, preferences and restrictions attached to Equity shares

The Company has only one class of equity shares having a par value of Rs. 10/- per share. Every holder of equity shares is entitled to one vote per share . The dividend, if any, proposed by the Board of Directors is subject to the approval of the shareholders in the Annual General Meeting. In the event of liquidation, the equity shareholders are entitled to receive the assets of the company in the proportion to their shareholding.

Note 36: Capital Management

For the purpose of the Company's capital management, capital includes issued equity capital and all other equity reserves attributable to the equity holders of the Company. The Company strives to safeguard its ability to continue as a going concern so that they can maximize returns for the shareholders and benefits for other stake holders. The aim is to maintain an optimal capital structure and minimize the cost of capital.

The Company manages its capital structure and makes adjustments in light of changes in economic conditions and the requirements of the financial covenants. To maintain or adjust the capital structure, the Company may return capital to shareholders, issue new shares or adjust the dividend payment to shareholders (if permitted). Consistent with other entities in the industry, the Company monitors its capital using the gearing ratio which is total debt divided by total equity.

Note 39: Financial Risk Management

The Company's business activities expose it to a variety of financial risks, namely liquidity risk, market risks and credit risk. The Company's senior management has overall responsibility for the establishment and oversight of the Company's risk management framework. The Company's risk management assessment and policies and processes are established to identify and analyze the risks faced by the Company, to set appropriate risk limits and controls, and to monitor such risks and compliance with the same. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Company's activities. The Board of Directors and the Audit Committee is responsible for overseeing the Company's risk assessment and management policies and processes.

A. Management of Credit Risks

Credit risks is the risks of financial loss to the company if a customer or counterparty to a financial instruments fails to meet its contractual obiligations, and arises principally from the Company's receivable from clients/customers.

Credit risk on trade receivable, is limited as the customers of the company mainly consists of the Government promoted entities having a strong credit worthiness.

B. Management of Liquidity Risk:

Liquidity risk is the risk that the company will encounter difficulty in meeting the obilgations associated with its financial liabilities that are settled by delivering cash or another financial assets. The company's approach to managing liquidity is to ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company's reputation.

Exposure to liquidity risk

The following are the remaining contractual maturities of financial liabilities at the reporting date. The amount are gross and undiscounted, and include contractual interest payments and exclude the impacts of netting agreements.

C. Management of Market risks

Market risks is the risk that changes in market prices- such as foreign exchange rates, interest rates and price risk-will affect the Company's income or the Value of its holdings of financial instruments. The objective of market isk management is to manage and control market risk exposures within acceptable parameters, while optimsing the return.

i. Foreign Currency Risk

Foreign Currency Risk is the risk that fair value or future cash flow of financial instrument will fluctuate because of changes in foreign exchange rate.

The company is not exposed to foreign currency risk as it has no borrowing in foreign currency.

ii. Interest rate risk

Interest rate risk is the risk that the fair value or future cash flows of financial instruments will fluctutate because of changes in market interest rates. Since the company has insignificant variable interest bearing borrowing, the exposure to the risk of changes in the market rates are minimal.

iii. Price Risk

Price Risk is the risk that fair value or future cash flows of Financial instruments will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk)

The company is not exposed to price risk as it has no investment in mutual funds or in preference shares

Note: 40

Other Statutory Information

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

(ii) The Company do not have any transactions with companies struck off.

(iii) The Company have not 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

(iv) The Company have not traded or invested in Crypto currency or Virtual Currency during the financial year.

(v) The Company have not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities

(Intermediaries) with the understanding at the Intermediary shall.

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

(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries

(vi)

The Company have 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

(b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries,

(vii) The Company do not have any charge or satisfaction which is yet to be registered with Registrar of Companies (ROC) beyond the

(viii) The Company did not have any long-term contracts including derivative contracts, for which there were any material foreseeable The Company has not been declared as a wilful defaulter by any bank or financial institution or other lender in the financial years ended

(ix) March 31, 2025 and March 31, 2024.

Note: 41

Balances of trade receivables, trade payables, current/non-current advances, on the basis of their materiality amount, are reconciled and confirmation are obtained from respective parties.

The balance of said trade receivables, trade payables, current/non-current advances are shown at reconciled value in the books of accounts and therefore, no provision for any liability has been made in the financial statement.

Note: 42

Inventories, loans & advances, trade receivables, other current/non-current assets and Investments are in the opinion of the management do not have a value on realization in the ordinary course of business, less than the amount at which they are stated in the balance sheet. The classification of assets and liabilities between current and non-current have been made based on management perception as to its recoverability/settlement and other criteria as set out in the revised schedule III to the Companies Act, 2013.

Note: 43

Determination of revenues under 'Percentage of Completion method' necessarily involves making estimates by management for percentage of completion, cost to completion, revenues expected from projects, projected profits and losses. These estimates being of a technical nature have been relied upon by the auditors.

Note: 44

Previous year figures have been regrouped, rearranged and/or reclassified wherever necessary to conform to current year's classification.