XVII. RELATED PARTY INFORMATION :

The Management has identified the following entities and individuals as related parties of the

Company for the year ended March 31, 2025 for the purposes of reporting as per IND AS 24 -

Related Party Transactions, which are as under:

A. Subsidiary Company : - Nil

B. Partnership Firms / Proprietary Concern /Associates Companies:

Aira Flow Valve Automation, Aira Flowtech Controls, A S Engineers, Aim Metals, Aira Pneumatics, Aira Industrial Valves, Aira & Airmax Valvotech, Aira & Airmax Euromatic, Aira & Care Engineers, Aira Controls, Aira & Suzhik Valves, Aira Euro Enterprises, Care Engineers, Cair India, Cair 4Matic Transpower, Connectors (India), Flange N Flange, Luft Technocast, Marck & Care Engineers (Chennai), Marck & Care Engineers (Bangaluru), Marck & Care Engineers (India), Marck & Care Engineers (WB), Marck & Care Engineers (Valves), Marck & Aira Valves Automation, Marck & Aira Engineers, Marck & Aira Engineering, Marck Valves & Fittings, Marck Flanges & Fittings, Marvel Engineers, Hawa Control Enterprises, Hawa Automation Enterprise, Hawa & Marck Engineers (Hyderabad), Hydint Instrument, Hydint Valve Automation, Hydint Pneumatics, R K Engineers, Orbit Engineers, Versa Industrial Valves, Valson Valves Mfg. Co., Utech Engineers (India), Zac Valves & Fittings, Aira Euro Automation Private Limited, Airmax Pneumatics Limited, Suzhik Flow Controls Private Limited, Aira 4Matic Global Valve Automation Private Limited, Cair Euromatic Automation Private Limited.

Basic earnings per share are calculated by dividing the net profit or loss for the period attributable to equity shareholders (after deducting attributable taxes) by the weighted average number of equity shares outstanding during the period.

For the purpose of calculating diluted earnings per share, the net profit or loss for the period attributable to equity shareholders and the weighted average number of shares outstanding during the period are adjusted for the effects of all dilutive potential equity shares.

XX. SEGMENT REPORTING :

Considering the nature of company's business & operations there are no separate reportable segments.

XXI. XXI. Under the Micro, Small and Medium Enterprises Development Act, 2006, certain disclosures are required to be made relating to Micro, Small and Medium Enterprises. The Company is in the process of compiling relevant information from its suppliers about their coverage under the said

Act. Since the relevant information is not readily available, no separate disclosures have been made in the accounts.

XXII. CONTINGENT LIABILITIES NOT PROVIDED FOR :

Counter Guarantees, against Bank Guarantees given by the bankers ' 9.09,22,834/- (Previous year ' 9,82,67,486/-)

XXIII. Balance of Trade receivable, Trade Payable, Deposits & Advances to Suppliers are subject to confirmation and adjustments, if any.

XXVIII. Previous year's figures have been regrouped / reclassified wherever necessary to make them comparable with the current year's classification / disclosure.