(ii) Terms/ rights attached to equity shares:

The Company has one class of equity shares having a par value of Rs. 10 each per share. Each shareholder is eligible for one vote per share held. Each shareholder is entitled for dividend declared/ proposed if any, by the Board of Directors which is subject to the approval of the shareholders in the ensuing Annual General Meeting, except in case of interim dividend which is paid as and when declared by the Board of Directors. 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 to their shareholding.

Note 25 Employee Benefits

All short term employee benefits related to salary/ wages, bonus, PF, ESI etc. which are incurred and recongnized during the year as expense in the statement of profit and loss and related liabilities which are payable wholly within twelve months of rendering the services are recognized as current Liabilities in the Balance Sheet.

Note 2 6 Contingent Liability and Commitments (to the extent not provided)

There were no Contingent liability and commitments in the hands of the company as at the end of the current year and previous year.

Note 27 Segment Reporting

There are no reportable segments during the year under consideration. Hence, no separate disclosure is made.

Note 28 Event after the Reporting Period

No significant adjusting event occurred between the balance sheet date and the date of approval of these financial statement by the board of directors of the _Company requiring adjustment or disclosure._

Note-Reasons for change of more than 25% in Ratios :

1) Return on equity :- Decrease in the ratio due to increase in profit after tax as compared to previous year.

2) Inventory turnover ratio :- Decrease in the ratio is due increase in inventory as compared to previous year.

3) Trade Receivables turnover ratio :- Decrease in the ratio due to increase in turnover and increase in trade receivables as compared to previous year.

4) Trade Payables turnover ratio :- Decrease in the ratio mainly because of decrease in purchase.

5) Net Profit Ratio:- Improvement in the ratio mainly because of increase in profit and increase in revenue.

6) Return on Investments:- Increase due to interest income earned during the year as compared to previous year.

(ii) Benami Properties

The Company do not have any benami Property, where any proceeding has been initiated or pending against the company for holding any Benami property.

(iii) Relationship with Struck off Companies

The company does not have any transaction with struck off Companies.

(iv) Crypto Currency Transaction

The company have not traded or invested in Crypto Currency or Virtual Currency during the financial year.

(v) Compliance of Registration of Charges with ROC

The company does not have any charges or satisfaction which is yet to be registered with ROC beyond the Statutory period.

(vi) Utilization of Borrowing fund and share Premium

(A ) The company have not advanced or loaned or invested fund to any other Person(s) or entity(ies), including foreign entities 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 funding party or;

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

(B) The company have not received any fund from any person or entity 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 on behalf of the Ultimate Beneficiaries.

(vii) Surrender / Undisclosed Income

The company do not have 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 provision of Income tax Act , 1961 )

(viii) Compliance with approved Scheme of Arrangements

No Scheme of Arrangements have been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013.

(ix) Compliance with number of layers of companies

The company does not have any subsidiary during the relevant period therefore clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017 is not applicable.

(x) Wilful Defaulter

The company is not declared wilful defaulter by any bank or financial institution or lender during the year.

(xi) Quarterly return or statements

The company is not required to submit any quarterly return or statement of current assets to any bank/ financial institution during the year.

(xii) Capital work in Progress and Intangible assets under developments

The company does not have capital work in progress and any Intangible assets under developments during the year._

(xiii) Title deeds of Immovable Property

The company does not hold any immovable property at any time during the year.

(xiv) Lease Assets

The company does not have any lease assets.

(xv) Revaluation of Property , Plant & Equipment's and others

Any of the Property plant and equipment and intangible assets have not been revalued during the year.

(xvi) Capital work in Progress and Intangible assets under developments

The company does not have any amount representing Capital work-in-progress and Intangible assets under developments. Note No 31 Previous year figures

Previous year's figures have been regrouped/ reclassified wherever necessary to correspond with the current year's classification/ disclosure.