d) The Company has not forfeited any Share(s) since inception.

e) The Company has not buy back any Share(s) during the last five Financial Years.

f) The Company has issued bonus shares in the ratio of 1:1 on January 06, 2025.

g) The company has undergone share split in the ratio of 5:1, comprising the face value of share Rs. 2 each.

h) The Company has increased authorised share capital from Rs. 11,00,00,000 to Rs. 20,00,00,000 vide resolution

dated December 14, 2024 through Postal ballot.

i) Terms attached to equity shares

- The rights, powers and preference relating to each class of Share and the qualifications limitations and restrictions thereof are contained in the Memorandum and Articles of Association of the Company.

- The company has only one class of Equity Shares having a par value of Rs.2 per share. Each holder of equity shares is entitled to one vote per share. Any shareholder whose name is entered in the Register of Members of the company shall enjoy the same rights and be subject to the same liabilities as all other shareholders of the same class.

- The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting.

- In the event of winding up/ liquidation of the company, Equity Shareholders will be entitled to receive remaining assets of the company, after distribution of all preferential amounts. For the said purpose, the liquidator may set such value as he deems fair upon any property to be divided and may determine how such division shall be carried out between the members.

a) Principal Amount of instalment due in next following year on long term debts are separately disclosed under

Short Term Borrowings as Current Maturities on Long Term Debts.

b) Terms of repayment of Long Term Secured Borrowings:

- Term Loan from Axis Bank, sanctioned amount Rs.27.00 Lakh is repayable in 173 monthly instalment of Rs.0.35 Lakh, including interest, This Instalment was starting in May 10, 2019 and ended on June 10, 2033. This loan is secured by charge on office building situated at 4F-1/2 the trillemium near navrachna bhayli road, village vadodra Gujarat.

- Various Vehicle Loans, outstanding amount as on 31.03.2025 amounting Rs.75.15 lakhs, have 30 to 60 monthly instalments commencing from various dates and ending on various dates. All Vehicle Loans are secured against hypothecation of respective vehicles.

C) Terms of repayment of Long Term Unsecured Borrowings

- Unsecured Loan Taken from Poonawala Fincorp Limited (APPL00296503) which is Repayable in 36 monthly equal installments of Rs 1.06 lakhs commencing from January 3, 2023 and ended on December 3, 2025

- Unsecured Loan Taken from Indusind Bank Ltd. which is Repayable in 36 monthly equal installments of Rs 1.76 lakhs commencing from January 4, 2023 and ended on December 4, 2025

- Unsecured Loan Taken from Moneywise Financial Services (SMC) Pvt. Ltd.( which is Repayable in 36 monthly equal installments of Rs 1.77 lakhs commencing from January 5, 2023 and ended on January 5, 2026

- Unsecured Loan Taken from L & T Finance which is Repayable in 48 monthly equal installments of Rs 1.42 Lakhs commencing from February 3, 2023 and ended on January 3, 2027

- Unsecured Loan Taken from Kotak Mahindra Bank Ltd. which is Repayable in 36 monthly equal installments of Rs 1.22 Lakhs commencing from February 1, 2023 and ended on January 1, 2026

- Unsecured Loan Taken from ECL Finance Ltd. which is Repayable in 36 monthly equal installments of Rs 0.70 commencing from January 5, 2023 and ended on January 5, 2026

- Unsecured Loan Taken from Standard Chartered Bank which is Repayable in 36 monthly equal installments of Rs 2.60 Lakhs commencing from February 1, 2023 and ended on February 1, 2026

- Unsecured Loan Taken from Aditya Birla Finance Ltd.(ABMUMBIL000000552948) which is Repayable in 36 monthly equal installments of Rs 0.51 Lakhs commencing from May 5, 2022 and ended on April 5, 2025

- Unsecured Loan Taken from Bajaj Finance(P405PPS4163458) Ltd. which is Repayable in 36 monthly equal installments of Rs 0.90 Lakhs commencing from May 2, 2022 and ended on April 2, 2025

- Unsecured Loan Taken from Deutsche Bank which is Repayable in 36 monthly equal installments of Rs 1.39 Lakhs commencing from May 5, 2022 and ended on April 5, 2025

- Unsecured Loan Taken from Fedbank Financials Services which is Repayable in 36 monthly equal installments of Rs 1.04 lakhs commencing from April 2, 2022 and ended on April 2, 2025

- Unsecured Loan Taken from IDFC First Bank Ltd.(69666485) which is Repayable in 36 monthly equal installments of Rs 1.24 Lakhs commencing from May 2, 2022 and ended on April 2, 2025

- Unsecured Loan Taken from Godrej Finance(GLF3001BL0005612) which is Repayable in 24 monthly equal installments of Rs 1.23 Lakhs commencing from June 3, 2023 and ended on June 3, 2025

- Unsecured Loan Taken from Unity Small Finance which is Repayable in 36 monthly equal installments of Rs 1.43 Lakhs commencing from August 4, 2023 and ended on July 4, 2026

- Unsecured Loan Taken from Aditya Birla Finance Ltd.(67334C657B4959002676C490) which is Repayable in 12 monthly equal installments of Rs 18.11 Lakhs commencing from December 24, 2024 and ended on November 24, 2025

- Unsecured Loan Taken from Bajaj Finance(P405PBL15812373) Ltd. which is Repayable in 60 monthly equal installments of Rs 1.72 Lakhs commencing from January 2, 2025 and ended on December 2, 2029

- Unsecured Loan Taken from Godrej Finance(GLF3001BD0059387) which is Repayable in 36 monthly equal installments of Rs 1.14 Lakhs interest commencing from March 6, 2025 and ended on June 1, 2028

- Unsecured Loan Taken from IDFC First Bank Ltd.(164734476) which is Repayable in 36 monthly equal installments of Rs 2.42 Lakhs commencing from Feburary 3, 2025 and ended on January 3, 2028.

- Unsecured Loan taken from Incread Financial Services Ltd. (LNDEL41224-257315387 which is Repayable in 12 monthly equal installments of Rs. 9.05 Lakhs commencing from December 23, 2024 and ended on November 23, 2025.

- Unsecured Loan Taken from Poonawala Fincorp Limited (BLU0116DSC000019039073) which is Repayable in 36 monthly equal installments of Rs 2.63 Lakhs commencing from January 3, 2025 and ended on December 3, 2027.

- Unsecured Loan Taken from ICICI Bank Ltd.(UPMUM00050592765) which is Repayable in 36 monthly equal installments of Rs 1.74 Lakhs commencing from January 5, 2025 and ended on December 5, 2027

Note No.26 : Current Assets, Loans & Advances

In the opinion of the management, the realisable value of current assets, loans & advances, in the ordinary course of business, would not be less than the amount at which they are stated.

Note No.27 : Disclosure of Impairment of assets

The company has reviewed the possibility of impairment of the fixed assets of company in term of the accounting standard AS -28 "Impairment of assets" as at balance sheet date and opinion that no such provision for impairment is required.

The Company adopt the Gratuity Valuation from the Financial Year 2024-25 and According to Para 143 of AS 15 Employee Benefits (Revised 2005), Where an enterprise first adopts this Statement for employee benefits, the difference between the liability in respect of employee benefits existing on the date of adopting this Statement and the liability that would have been recognised at the same date should be adjusted against Profit & Loss , hence the amount of Rs.5.51 Lacs booked as Provision for Gratuity Expense in Statement of Profit and Loss.

Note No.32: Segment Reporting

Based on guiding principle given in Accounting Standard 17 'Segment reporting, Issued by the Institute of Chartered Accountants of India:As per the Company's business activity falls within a single primary business segment, the disclosure requirements as per AS 17 "Segment Reporting" are not applicable.

Note No.33: Disclosure of Micro, Small and Medium Enterprises

The Ministry of Micro, Small and Medium Enterprises has issued an office memorandum dated 26th August, 2008 which recommends that the Micro and Small Enterprises should mention in their correspondence with its customers entrepreneurs Memorandum number as allocated after filing the Memorandum in accordance with 'Micro, Small and Medium Enterprises development Act, 2006' ('The Act'). Accordingly, the disclosure in respect of the amount payable to such enterprises has been made in the financial statements based on in formation received and available with the company. In the view of the management, the impact of interest, if any, that may be payable in accordance with the provisions of that Act is not expected to be material. The Company has not received any claim for interest from any supplier as at the Balance Sheet date.

Dues to Micro, Small and Medium Enterprises have been determined to the extent such parties have been identified on the basis of information collected by the Management. This has been relied upon by the auditors.

Note No.34: Fixed Deposits

The value of Fixed Deposits with Banks are represents the aggregate of principal amount only, under the head of Cash and Bank Balances, and accrued interest thereon upto 31.03.2025 is disclosed under other current assets.

Note No.35: Trade Receivable

Sundry Debtors, Creditors and others are subject to confirmation. The effect of the same, if any which are not likely to be material, will be adjusted at the time of confirmation.

* Capital employed includes Equity, Borrowings, Deferred Tax Liabilities, Creditor for Capital Expenditure and reduced by Investments, Cash and Cash Equivalents, Capital Work-in-Progress and Intangible Assets under Development.

Note No.38: Corporate Social Responsibility

Pursuant to section 135 of the Companies Act, 2013, CSR is applicable to every company having net worth of Rs 500 crore or more, or a turnover of over Rs 1,000 crore or a net profit exceeding Rs 5 crore in preceeding financial year. Since the Company has exceeded the limit of net profit as specified above, provisions of Section 135 of the Companies Act, 2013 is applicable to the Company.

Note No.39: Additional Regulatory Information

a) Funds borrowed from banks have been utilized for the same purpose for which they were raised during the year.

b) During the year, the company has not revalued its Property, Plant and Equipment's.

c) During the year, 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 rules made there under.

d) During the year, the company has not been declared willful defaulter by any bank or financial institution or any other lender.

e) There is no charges or satisfaction yet to be registered with ROC beyond the statutory period.

f) The Company does not have any Scheme of Arrangements, which has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013.

g) During the year, the company has not traded, invest or perform any transaction in crypto or other virtual currency.

h) During the year, Company does not have any transaction or balance with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956:

i) The company has not provided any material advanced or loan to any person, other than suppliers.

j) The Company has not provided any Guarantee to any person on behalf of other person, which requires disclosure

under section 186.

Note No.40 : Others

(i) Other additional information pursuant to Schedule III to the Companies Act 2013 are either nil or not applicable.

(ii) The Previous year's figures have been reclassified /re-grouped and / or rearranged wherever considered necessary.

(iii) Figures have been rounded off to the nearest lakh and two decimal thereof.