2.2 Rights,preferences & restrictions attached to shares-

The Company has a single class of equity shares which are having par value of Rs. 10/- per equity share. The shares issued, subscribed and paid up rank pari passu with reference to all rights, preference and restriction relating thereto. Each Holder of equity shareholders is entitled to one vote per share. In the event of liquidation of the Company the holders of the equity shares will be entitled to receive the residual assets of the Company. The distribution will be in a proportion to the number of equity shares held by the shareholders.

" The Company has identified the parties covered under the Micro, Small & Medium Enterprises Development Act, 2006 and Hence, disclosure requirments as per Sch-III ammendments given in Note 5a. "

Note:

The above information regarding dues to Micro Enterpriess and Small Enterprises as well as dues of creditors other than Micro Enterprises and Small Enterprises has been determined to the extent such parties have been identified on the basis of information collected by / available with the company.

24 Contingent Liabilities and Capital Commitment ^(Rupees m ^Lakhs)

(i) Contingent Liabilities

There is contingent liabilities for an amount of Rs. 3.12 lakhs in respect of demand outstanding at TDSCPC as at 31st March, 2025 and there is no contingent liabilities as at 31st March, 2024.

(ii) Capital Commitment

There is no Capital commitment as at 31st March, 2025 and as at 31st March, 2024."

27 Micro, Small and Medium Enterprises Development Act, 2006:-

The Company is in the process of compiling information from its suppliers regarding their status under the above act and hence disclosure, if any, of the amount unpaid as at the period end together with the interest paid/payable as required has been to the extent of information available:-

28 Disclosure regarding loans given, investments made and guarantee given pursuant to section 186(4) of the Companies Act, 2013:

a) Loan Given: Nil

b) Investment Made: Rs. 35.00 Lakhs

c) Guarantee Given: Nil

29 Segment Reporting

The Company does not have more than one business segment and hence segment reporting is not applicable.

32 Other Notes

(i) The Balances of Trade Receivables, Trade Payables, Loans and Advances & Deposits are subject to confirmation.

(ii) The sales returns affected during the year are subject to confirmation from the respective parties.

(iii) In respect of classification of balance sheet items in to current and non-current, if is not possible to determine classification on the basis of nature the estimates made by management were considered as final for determining the nature.

(iv) Figures of the Previous Year have been re-grouped / re-arranged wherever necessary to make them comparable with the figures of the current year.

a) Details of Benami property:

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

b) Utilisation of borrowed funds and share premium:

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

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

c) Compliance with number of layers of companies:

The Company has complied with the number of layers prescribed under the Companies Act, 2013.

d) Compliance with approved scheme(s) of arrangements:

The Company has not entered into any scheme of arrangement which has an accounting impact on current or previous financial year.

e) The Company has not been declared as a wilful defaulter by any bank or financial institution or government or any government authority.

f) Struck off Companies:

Details of relationship with Companies struck off under Section 248 of Companies Act, 2013 or Section 560 of the Companies Act, 1956

g) Undisclosed income:

There is no income surrendered or disclosed as income during the current or previous year in the tax assessments under the Income Tax Act, 1961, that has not been recorded in the books of account.

h) Details of crypto currency or virtual currency:

The Company has not traded or invested in crypto currency or virtual currency during the current or previous year.

i) The figures have been rounded off to the nearest lakhs of rupees upto two decimal places. The figure 0.00 wherever stated represents value less than ' 1000/-.

Notes referred to above form part of the accounts as per our report of even date attached.