(b) Rights, preferences and restrictions attached to shares

The Company has only one class of equity shares having par value of ^ 10/- per share as on 31 March 2025. All the equity shares rank pari passu in all respect. Dividend if any declared is payable in Indian Rupees. The dividend proposed by the Board of Directors, if any is subject to the approval of the shareholders in the ensuing Annual General Meeting.

In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the company after distribution of all preferential amounts in proportion of their shareholding.

12 Earnings per share

Basic earnings per share amounts are calculated by dividing the loss for the year attributable to equity holders by the weighted average number of equity shares outstanding during the year.

Diluted earnings per share amounts are calculated by dividing the Loss attributable to equity holders by the weighted average number of equity shares outstanding during the year plus the weighted average number of equity shares that would be issued on conversion of all the dilutive potential equity shares into equity shares.

15 The Company has no assets & repaid all the outstanding and limited its operations. The Directors of the Company & other party have provided interest free unsecured loans for the continued operations and considering various opportunities that may arise from time to time and hence accounts of the company have been prepared on a going concern basis.

16 Disclosure under Micro, Small and Medium Enterprises Development Act, 2006 (MSMED)

There are no outstanding dues to Micro, Small and Medium enterprises as defined under MSMED Act, 2006.

17 Details of 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.

18 Willful Defaulter

The Company has not been declared as a willful defaulter by any lender who has powers to declare a company as a willful defaulter at any time during the financial year or after the end of reporting period but before the date when the financial statements are approved.

20 Relationship with struck off companies under section 248 of the Companies Act, 2013 or section 560 of Companies Act 1956 The Company does not have any transactions with struck-off companies

21 Registration of Charges or satisfaction with Registrar Companies

The Company does not have any charges or satisfaction which is yet to be registered with the Registrar of Companies (ROC) beyond the statutory period.

22 Compliance with number of layers of companies

The Company has no subsidiary hence, clause (87) of section 2 of the Companies Act 2013 read with Companies (Restrictions on number of Layers) Rules, 2017 is not applicable.

23 Utilization of Borrowed funds

I) The Company has not advance or loaned or invested fund to any other person(s) or entity(ies), including foreign entities(intermediaries), with the understanding that 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 (Ultimate Beneficiaries), or

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

II) 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 to or on behalf of the Ultimate Beneficiaries.

24 Details of Crypto Currency or Virtual Currency

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

25 Undisclosed Income

The Company does not have any undisclosed income which is not recorded in the books of account that has been surrendered or disclosed as income during the year (previous 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.

26 Corporate Social Responsibility

The provisions with respect to Corporate Social Responsibility are not applicable to the Company as the Company does not fall within the purview of the Section 135 of the Companies Act, 2013 and Rules made thereunder.

27 Events after the reporting period

There are no significant subsequent events between the year ended 31 March 2025 and signing of financial statements as on 28 May 2025 which have material impact on the financials of the Company.

28 Approval of financial statements

The financial statements were approved for issue by the Board of Directors on 28 May 2025.

29 The Code on Social Security 2020 ('the Code') relating to employee benefits, during the employment and post-employment, has received Presidential assent on 28 September 2020. The Code has been published in the Gazette of India. Further, the Ministry of Labour and Employment has released draft rules for the Code on 13 November 2020. However, the effective date from which the changes are applicable is yet to be notified and rules for quantifying the financial impact are also not yet issued. The Company will assess the impact of the Code and will give appropriate impact in the financial statements in the period in which, the Code becomes effective and the related rules to determine the financial impact are published.

30 In view of there being substantial carry forward of losses and unabsorbed depreciation available to the Company under Income Tax Law, no provision for tax has been made in the accounts.

31 No sitting fees have been paid / provided to the directors for attending the meeting of the Board and Committee meetings.

32 Previous year figures have been regrouped/ reclassified to confirm presentation as per Ind AS as required by Schedule III of the Act.