3b Terms/Rights attached to Shares

The Company has issued only one class of equity shares having par value of ' 10 each per share. Each shareholder is entitled to one vote per share held in the meeting of shareholder. The dividend proposed by the board of director is subject to the approval of share holders in the ensuring annual general meeting. In the event of liquidation, the equity shareholders are eligible to receive remaining assets of the Company after distribution of all prefential amount in proportion to their shareholding.

29 In the opinion of the board of directors, all current assets, loans & advances have a value on realisation in the ordinary course of business atleast equal to the amount at which they are stated.

Related party disclosures as required by Accounting Standard 18 in accordance with the Companies Accounting Standards Rules, 2006:

30

The management has identified the following Companies and individuals as related parties of the Company for the year ended 31st March, 2025 for the purpose of reporting as per AS 18-" Related Party Transaction":-

32 The previous years figures have been re-arraged/re-grouped, wherever found necessary.

33 Figures have been rounded off to the nearest rupee.

34 No proceedings have been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition)

The company has not borrowed any money from banks or financial institutions on the basis of security of current assets during the reporting

35 financial year.

36 The Company is not declared wilful defaulter by the bank or financial Institution or other lender.

37 Relationship with Struck Off Companies