I. Contingent Liabilities / Provisions

i. Contingent liabilities are not provided in the accounts and are disclosed separately in notes on accounts.

ii. Provision is made in the accounts in respect of contingent liabilities which is likely to materialize into liabilities after the year end, till the finalization of accounts and which have material effect on the position stated in the Balance Sheet.

Note 31 : Segment Reporting_

During the year the company had only one reporting segment i.e. assembling and dealing in lithium batteries. So the segment reporting is not applicable._

NOTE 32 : Contingent Liability_

Contingent Liabilities and commitments (to the extent not provided for) - Nil_

Note 33 : Other Statutory Information_

1. The Company does not have any Immovable Property whose title deeds are not held in the name of the Company.

2. The Company does not have any Benami property, where any proceeding has been initiated or pending against the

Company for holding any Benami property._

3. The Company has not been declared as a wilful defaulter by any lender who has powers to declare a company as a

wilful defaulter at any time during the financial year or after the end of reporting period but before the date when financial statements are approved._

4. The Company has not advanced or loaned or invested funds 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._

5. The Company has not received any fund 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 on behalf of the Ultimate Beneficiaries._

6. The provisions of Corporate Social Responsibility under Section 135 of the Companies Act, 2013 are not applicable to

the Company._

7. The Company does not have any transactions with struck-off companies._

8. There is no scheme of arrangements in terms of Section 230 to Section 237 of Companies Act 2013 during the year.

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

10. The Company has complied with the number of layers prescribed under clause (87) of section 2 of the Companies

Act, 2013 read with Companies (Restriction on number of Layers) Rules, 2017._

11. The Company does not have any charge or satisfaction of charge pending for registration with Registrar of

Companies beyond the statutory period._

12. No income has been surrendered or disclosed during the year, in the tax assessments under the Income Tax Act,

1961._

13. Company has not misutilized the funds borrowed during the year._

Note 34 : Reclassification Adjustments_

Figures of previous year have been regrouped / reclassified wherever necessary to confirm to the current year's

classification / presentation.__

As per our report of even date attached FOR AND ON BEHALF OF THE BOARD

FOR R T JAIN & CO LLP "

CHARTERED ACCOUNTANTS (FRN NO. 103961W / W100182)

Sd/- Sd/- Sd/-

CA BANKIM JAIN RUSHABH PANKAJ DOSHI KIRIT CHIMANLAL DOSHI

PARTNER (DIRECTOR & CFO) (MANAGING DIRECTOR)

M. NO. - 139447 (DIN - 07829435) (DIN - 00211972)

UDIN:24139447BKCLAZ9519

Sd/-

MUMBAI, MAY 3, 2024 VIBHOR KUMAWAT

(COMPANY SECRETARY)