9b. Terms & rights attached to equity shareholders

The company has only one class of equity shares having a par value of Rs. 10/- each at Balance Sheet date. Each holder of equity shares is entitled to one vote per share.

1. Current Ratio

Increase in Current ratio is due to increase in current assets in FY 2024-25

2. Debt - Equity Ratio

a. The Company resorted to debt financing in order to meet statutory payments and other working capital requirements

b. Share capital increased due to issue of new shares and Other equity increased due to net profit and Increase in Share premium balances during FY 2024-25

3. Return on Equity Ratio

Return on capital increased due to increase in net profit for FY 2024-25 and increase in share capital in FY 2024-25

4. Return on capital employed

Return on capital employed is increased due to increase in net profit for the year 2024-25

26. The Previous year's figures have been regrouped/ rearranged wherever necessary to conform to the current year's classification/disclosure.

27. In the opinion of the management and to the best of their knowledge and belief, the value on realization of Trade Receivables, Trade payables, Parties accounts and Other current assets in the ordinary course of business will not be less than the amounts at which they are stated in the Balance Sheet.

28. There is no liability on account of contracts to be executed on capital accounts as at the balance sheet date.

29. The company has not provided for current tax as the management is of the opinion that there is no taxable income during the year.

30. There are no transactions with struck off companies under section 248 or 560

31. No charges or satisfaction is yet to be registered with Registrar of Companies beyond the statutory period.

32. The Company has complied with the no. of layers prescribed u/s 2(87) read with the applicable Rules

33. There is no Scheme of Arrangements that has been approved in terms of sections 230 to 237 of the Companies Act 2013

34. The company has not advanced/loaned/invested or received 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 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 or on behalf of the Ultimate Beneficiaries

35. There are no transactions that are not recorded in the books of account to be surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961

36. The company is not covered under section 135 of the Companies Act 2013

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