(e) Terms/ rights attached to equity shares

The Company has only one class of equity shares having a par value of Rs. 1/-per share. Each holder of equity shares is entitled to one vote per share.

In the event of liquidation of the Company, the holders of equity shares will be entitled to receive remaining assets of the Company after distribution of all preferential amount. The distribution will be in proportion to the number of equity shares held by the share holders.

Details of security furnished

i. Loan facility from ICICI Bank Ltd has been secured by way of Mortgage of Immovable Fixed Assets situated at Chakmir,

Ward No.14,New Under MahesthTala Municipality,District South 24 Parganas,Kolkata-7000142 by Exclusive Charges and Personal guarantee of Mr.Subhash Kumar Agarwal, Director of the company

a) In common with many business of similar size and organization, the Company's system of control depends upon the close involvement of directors where independent confirmation of completeness of accounting records was, thereof, not available, we have accepted assurance from directors that all transactions have been reflected in the records of the Company.

b) The basic earnings per share is computed by dividing the net profit attributable to Equity Shareholders for the year by the weighted average number of equity shares outstanding during the reporting year.

c) The Company has not received any instruction from suppliers regarding their status under the Micro, Small & Medium Enterprises Development Act,2006 and hence, disclosures if any, relating to amounts unpaid as at the year end together with interest payable as required under the said Act have not been given.

h) The company does not have any credit policy, invoice are due for payment on presentation. Hence, date of invoice is considered as due date for payment.

i) Previous Year figures are regroup/rearrange whenever necessary.

j) There are no pending litigation which may affect on the financial statement ,and going concern status of the company.

Management has the view that as per the Binding Resolution Plan approved by the Honorable NCLT Kolkata, all the pending demands before the respective tax authorities will become Nil by the virtue of para 1 to 4 of page 44 of the Binding Resolution Plan dated 09.05.2019

k) According to information and explanation given to us and on the basis of our examination of the records of the company, the company has not surrendered or disclosed any transaction, previously unrecorded as income in the books of account, in the Tax Assessments under the Income tax Act.1961 as income during the year.

l) The Net worth of Company has been increased by Rs.1120.36 lakhs therefore the Net worth as on 31,03.2024 is Rs.1422.09 Lakhs.

(i) The Company has not granted Loans or Advances in the nature of loans to promoters, directors, KMPs and the related parties (as defined under Companies Act, 2013), either severally or jointly with any other person. So disclosure regarding the same is not required.

(ii) Capital Work in Progress -There is no Capital Work in progress as on 31 March 2024 and 31 March 2023.

(iii) Intangible assets under development - There is no such intangible assets under development as on 31st march 2024 and 31st March 2023.

(iv) No Such Proceeding have been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder, So, the discloser regarding this not Applicable.

(v) No such borrowings from banks or financial institutions has been taken by the company on the basis of security of current assets.

(vi) The company is not declared willful defaulter by any bank or financial Institution or other lender in accordance with the guidelines issued by the Reserve Bank of India.

(vii) The company has no such transactions with company struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

(viii) The Company does not have any charges or satisfaction of charge which is yet to be registered with Registrar of Companies beyond the statutory period.

(ix) The company has complied with the requirement number of layers prescribed under clause (87) of section 2 of the Act read with the Companies (Restriction on number of Layers) Rules, 2017.

(x) The Company has no such scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013,

(xi) (A) No Fund (which are material either individually or in the aggregate) have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or any other person or entity, including foreign entities (Intermediaries) with the understanding 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 by or on behalf of the company (Ultimate Beneficiaries) or provide any guarantee, security or the like to on behalf of the Ultimate Beneficiaries.

(B) No Fund (which are material either individually or in the aggregate) have been received by the Company from any person or entity, including foreign entity ("Funding Party"), with the understanding whether recorded in writing or otherwise that the Company shall, whether directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of Funding Party ("Ultimate Beneficiaries") or provide any guarantee, security or the like to on behalf of the Ultimate Beneficiaries.