The Balance Sheet, Statement of Profit and Loss and Statement of Changes in equity are prepared and presented in the format prescribed in the
Schedule III to the Companies Act, 2013 (“the Act"). The disclosure requirements with respect to items in the Balance Sheet and Statement of
Profit and Loss, as prescribed in the Schedule III to the Act, are presented by way of notes forming part of the financial statements along with the
other notes required to be disclosed under the notified Accounting Standards and the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015.

38. Cash Flow statement

Cash flows are reported using the indirect method, whereby profit for the period is adjusted for the effects of transactions of a non-cash nature, any
deferrals or accruals of past or future operating cash receipts or payments and item of income or expenses associated with investing or financing
cash flows. The cash flows from operating, investing and financing activities of the Company are segregated.

39. There is no Micro, Small and Medium Enterprises as defined under Micro, Small & Medium Enterprises Development Act, 2006 to which
Company owes dues which are outstanding for a period more than 45 days as on Balance Sheet Date.

The above information regarding Micro, Small and Medium Enterprises has been determined on the basis of information availed with the Company
and has been duly relied by the auditors of the Company.

40. Necessary disclosures as per requirements of Accounting Standard (AS)- 18 on ‘Related Party Disclosure' are made as under: -

41. Based on the financials and other applicable thresholds prescribed under the relevant provisions, the Company does not meet the criteria for
mandatory Corporate Social Responsibility (CSR) obligations for the Financial Year 2024-25. Accordingly, the provisions relating to CSR are not
applicable to the Company for the said financial year.

42. Provisions of Accounting Standard (AS) - 17 on ‘Segment Reporting' are not been applicable to the Company.

43. Balance shown under head Sundry Debtors, Creditors, Loans and Advances are subject to confirmation.

44. In the opinion of Board of Directors and to the best of their knowledge and belief, the realizable value of Current Assets, Loans and Advances
would not be less than the amount at which they are stated in the Balance Sheet.

45. Previous Year's Figures have been re- arranged or re- grouped wherever considered necessary.

46. Figures have been rounded off to the nearest rupees.

47. Figures in brackets indicate negative (-) figures (if any)

For Chetan Agarwal Co.

(Chartered Accountants)

Chetan L. Agarwal
(Partner)

Membership No: 107547

Firm Reg. No. 120447W

At Jamnagar as on 30-05-2025

UDIN For Standalone : 25107547BMICTR1317

UDIN For Consolidated : 25107547BMICTS2125