18.3 Face Value of Shares All the equity s hares are of same class with a face value of ^1 per share. Company has not issued any shares during the year under consideration. During the year the Equity Shares are sub-divided/ split from ^ 10/- face value to ^ 1/- face value.

18.4 Rights, Preferences and Restrictions attached to Shares

Equity Shares: The Company has one class of equity shares having a par value of ^ 1 each. Each shareholder is eligible for one vote per share held. If any dividend is proposed by the Board of Directors, it shall be subject to the approval of the shareholders in the ensuing Annual General Meeting, except in case of interim dividend. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amounts, in proportion to their shareholding.

Nature & Purpose(A) General Reserve:

Under the erstwhile Companies Act, 1956, general reserve was created through an annual transfer of net income at a specified percentage in accordance with applicable regulations; however the same is not required to be created under Companies Act, 2013. This reserve can be utilized only in accordance with the specified requirements of Companies Act, 2013.

(B) Securities Premium

Securities premium is used to record the premium received on issue of shares. The reserve can be utilized only for limited purposes in accordance with the provisions of the Companies Act, 2013.

(C) Profit and Loss Account/ Retained earnings

Retained earnings are the profits that the Company has earned till date, less any transfers to generate reserve, dividends or other distributions paid to Shareholders. It also includes re measurement gains and losses on defined benefit plans recognised in other comprehensive income (net of taxes).

(D) Convertible Warrants

The Company has issued 10,00,000 Convertible Warrants in the previous year complying with SEBI (ICDR) Regulation, 2018 and the subscribers have paid 25% of the Issue amount and the balance has to be paid before the expiry of 18 months from the date of allotment. The said warrants will be converted into 10 Equity Shares of ^ 1/- each on receipt of full subscription amount.

Note: 27: CONTINGENT LIABILITIES AND COMMITMENTS

i) Counter Guarantees given for the Bank Guarantees issued by the Bank of India for ^ 133.75 Lacs (P.Y. ^ 113.75 Lacs) in favour of Clearing Corporation, Clearing Member, Stock Exchanges etc. Margin by way of Bank fixed deposits of ^ 68.71 Lacs (P.Y. ^ 65.32 Lacs) is given to the bank against the said Bank Guarantees. ii)In consideration with concept of prudence, no contingent assets are recognized.

Note: 28

Shares (inventory) worth ^ 12.38 Lacs (P.Y. ^ 13.21 Lacs) were pledged with Clearing Member towards margins for Futures & Options segment as on 31st March, 2026.

Note: 29

Some of the balances of Sundry Debtors, Creditors and Loans and Advances are subject to confirmation and reconciliation, if any.

Note:

(1) The figures in bracket represent amount of corresponding previous year.

(2) Inter group Company reimbursement of some common expenses incurred in the ordinary course of business have not been included in the above.

Note: 31

Information about foreign currency earnings and outgo:-

CIF value of Imports, Expenditure & Earning in foreign exchange: -

Consultancy Fees Income: NIL (P.Y. NIL )

Foreign Travel Expenses: NIL (P.Y. ^ 6,31,112/-)

Note: 32

Previous year's figures have been re-grouped/re-aligned/re-classified/re-arranged to correspond with the current year's classification/disclosure.

Notes: 1) All the subsidiaries are registered in India and their financial reporting is in Indian Currency only.

2) Total Liabilities exclude share capital and reserves.

3) Total assets include Investments.

4) There are no subsidiaries which were liquidated or sold off during the year under review.