(A) The Company has only one class of share referred to as Equity Shares having a par value of Rs.10/- each. Each holder of Equity Shares is entitled to one vote per share. Dividend on such shares is payable in proportion to the paid up amount. Dividend (if any) recommended by board of directors (other than interim dividend) is subject to approval of the shareholders in the ensuing Annual General Meeting.

In the event of winding up of the company, the holder of Equity Shares will be entitled to receive any of the remaining assets of the company after all preferential amounts and external liabilities are paid in full. However, no such preferential amount exists currently. The distribution of such remaining assets will be on the basis of number of Equity Shares held and the amount paid up on such shares.

(B) During the year 31st March'24 the amount of share dividend recognised to equity share holder was "nil" (P.Y. "nil")

(d) Actuarial Assumptions used as at the balance sheet date:

The principal economic & demographic assumptions considered in the valuation are:

Discount Rate - 7.25 %

Salary Escalation Rate - 7.00 %

Retirement Age - 58 year

31 Outstanding balances of Creditors, Debtors, Secured and Unsecured Loans & Advanced Received from Customer and Advance to Customer are subject to confirmations / reconciliation.

32 A provision is recognized when the company has a present obligation as a result of past event; it is probable that an outflow of resources will be required to settle the obligation, in respect of which a reliable estimate can be made. Provisions are not discounted to its present value and are determined based on best estimate required to settle the obligation at the balance sheet date. These are reviewed at each balance sheet date and adjusted to reflect the current best estimates.

33 The Company has initiated the process of identification of Vendors which falls under category of MSME, the discloser relating to amount due to MSME are made to the extent information received

36 Additional regulatory information

A) The title deeds of immovable properties (other than properties where the Company is the lessee and the lease Agreements are duly executed in favour of the lessee) are held in the name of the Company.

B) The Company does not have any investment property.

C) The Company has not revalued its Property, Plant and Equipment (including Right-of-Use Assets) and Intangible assets.

D) There are no loans or advances in the nature of loans are granted to Promoters, Directors, KMPs and their related parties (as defined under Companies Act, 2013), either severally or jointly with any other person, that are outstanding as on 31st March '24 :

( i ) repayable on demand; or

( ii ) without specifying any terms or period of repayment

E) No proceedings have been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder

F) The company is not declared willful defaulter by any bank or financial institution or other lender.

G) The company has not undertaken any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

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

I) The company has not advanced or loaned or 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 undrstanding (whether recorded in writing or otherwise) that the Intermediary shall directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever (Ultimate Beneficiaries) by or on behalf of the company or provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

J) 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 directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever (Ultimate Beneficiaries) by or on behalf of the Funding Party or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

K) No transactions has been surrendered or disclosed as income during the year in the tax assessment under the Income Tax Act, 1961. There are no such previously unrecorded income or related assets.

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

M) The Provision of Section 135 of the Companies Act 2013 in relation to Corporate Social Responsibility are not applicable to the Company during the period and hence reporting under this clause is not applicable.

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

Reason for Variance more than 25%1 Debt-Equity Ratio (In Times)

Reserves & Surplus Increased due to less loss in current year compared to previous year, resulting to decrease in Debt-Equity Ratio.

3 Debt Service Coverage Ratio (In Times)

In current year, Earning after tax have been Increased from -724.24 Lakhs to -245.71 Lakhs and

Interest Installments also decreased ,due to that debt-Service Coverage ratio increased from -2.70 to -1.22.

4 Return on Equity Ratio (In %)

Due to Increase in Net Profit/(Loss) in Current year from previous year and Compare to that Shareholder's Equity doesn't decreased due to that Return on Equity ratio Increased from -1.27 to -0.76.

6 Trade Receivables turnover ratio (In Times)

In current year, Turnover and average receivable decreased as compare to last year, due to that Trade receivable ratio decreased from 2.42 to 0.24.

7 Trade payables turnover ratio (In Times)

In current year, Purchase decreased from 376.12 Lakhs to 0.20 Lakhs and Compare to that Average Payables doesn't Increased due to that Trade Payables turnover ratio decreased from 2.59 to 0.001.

8 Net capital turnover ratio (In Times)

In current year, Turnover and Share Holder's Equity decreased as compare to last year, due to that Trade receivable ratio decreased from 0.63 to 0.08.

9 Net Profit ratio (In %)

In current year, Turnover decreased from 357.89 Lakhs to 25.43 Lakhs and Compare to that Net Profit doesn't Increased due to that Net Profit ratio decreased from -202.36% to -966.26%.

10 Return on Capital employed (In %)

EBIT increased from -688.16 Lakhs to -244.45 Lakhs, resulting to Increase in Return on Capital Employed from

-22.72 % to -8.45%._