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You can view the entire text of Notes to accounts of the company for the latest year

BSE: 517370ISIN: INE437C01012INDUSTRY: Electronics - Equipment/Components

BSE   ` 72.45   Open: 73.38   Today's Range 72.41
79.00
-0.93 ( -1.28 %) Prev Close: 73.38 52 Week Range 66.05
160.99
Year End :2025-03 

Note: 28 - Disclosures as per Schedule III - General Instructions for preparation of Balance Sheet and Statement of Profit and Loss revised on 24.03.2021: -

A. Title deeds of Immovable Property not held in name of the Company:

The company does not hold any immovable property whose title deeds are not held in it's name. The title deeds of all immovable properties are held in the name of the Company and no immovable property is jointly held with others.

B. Revaluation of Property, Plant and Equipment:

The Company has not revalued any of its 'Property, Plant and Equipment' either during the current year or in the previous year.

C. Loans or Advances - Additional Disclosures:

The company does not have any Loans or Advances in the nature of Loans granted to the promoters, directors, key managerial persons and the related parties, either severally or jointly with any other person, that are repayable on demand or without specifying any terms or period of repayment.

There are no capital work in progress to the company during the current year. And the capital work in progress in the previous year was neither actively suspended nor the completion is overdue or has exceeded its cost compared to its original plan.

E. Intangible assets under development:

There are no intangible assets under development to the company during the current year or in the previous year.

F. Security of current assets against borrowings:

The company has not availed working capital loans from the bank against the first charge of the Stocks & Receivable and against the security of the immovables property of its related parties along with third party guarantees.

Gl Details of Benami Property held:

The Company doesn't hold any Benami Properties and no proceedings have been initiated or pending against the Company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 and the rules made thereunder.

H. Wilful Defaulter:

The Company is not declared as a wilful defaulter by any bank or financial institution or other lender.

I. Relationship with struck off companies:

The Company has no transaction with companies struck off under Section 248 of the Companies Act, 2013 or Section 560 of Companies Act, 1956.

J. Registration of charges or satisfaction with Registrar of Companies:

There is no delay in registering charges or satisfaction of charges with Registrar of Companies beyond the statutory period and there are no charges or satisfaction yet to be registered with Registrar of Companies beyond the statutory period.

K. Compliance with number of layers of companies:

The Company doesn't have any subsidiary and hence compliance with Section 2(87) of the Companies Act, 2013 read with Companies (Restriction on number of Layers) Rules, 2017 regarding number of layers doesn't arise.

L. Compliance with approved Scheme(s) of Arrangements:

The Company has neither applied for nor is in the process of applying for any Scheme of Arrangements by the Competent Authority in terms of Sections 230 to 237 of the Companies Act, 2013.

M. Utilisation of Borrowed funds and share premium:

The company has neither advanced nor loaned nor invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) that the Intermediary shall

(i) 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

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

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

(i) 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

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

N. Undisclosed Income

The company does not have any transaction that are not recorded in the books. The company has not surrendered or disclosed any income during the financial year 2024-25 and in previous year 2023-24 in tax assessments under the Income Tax Act, 1961 and there are no previously unrecorded income and the related assets during the year or in the previous year.

P. Corporate Social Responsibility:

The company is not covered under section 135 of Companies Act, 2013. Hence, the requirement laid down under section 135 of the Companies Act, 2013 for corporate social responsibility is not applicable to the company.

Q. Details of crypto currency or virtual currency:

The company has not traded or invested in crypto currency or virtual currency during the financial year.