o. Provisions. Contingent Liabilities ;md C ontingent Vssets

A provision is recognised when the Company has a present obligation as a result of a past event, it is probable that an outflow of icst.nirccs embodying
economic benefits will be required to settle the obligation and reliable estimate can be made of the amount of the obligation. A contingent liability is
recognised wheie there is a possible obligation or a present obligation that may. but probably will not. require an outflow of resources. The Company does
not recognise assets which are of contingent nature until there is virtual certainty of the realisation of such assets However, if it has become virtually
certain that an inflow of economic benefits will arise the asset and related income are recognised in the financial statements of the year in which the change
occurs

p. Cash and cash equivalents

< ash and cash equivalents comprises of cash balance with bank and highly liquid investments with maturity period of 3 months or less.

It) firms mill rights:

I) I erms mid rights attached to equity shares

The Company, lias only one class of equity shares having at par value of Rs.10 per share, liach holder of equity is entitled to one vole per share In Ihe even! ol
liquidation of the Company, the holders of equity shares would he entitled to receive remaining assets of the Company, after distribution ol all preferential amounts
The distribution will be in proportion to the number of equity shares held by the shareholders.

During the year ended March 31. 2026, the amount of per share dividend recognised as distributions to equity shareholders was Nil. (Match 31,2025 Nil)

37 Capitul and oilier commitments

I here are n»* capital commitment* >* at he cml oi'thc current financinl year arul pre\iou$ financial year.

'^W availed custom duty eu-mpttows unde, the Export (VOmotioi, Capital Goods cEPCO, Scheme of the Government of h d„, on import of capital etompme... foi esc tot .«

muntifactiii me activities The export obligation' reU.IM.st to the Old fittXI licenses Inis been fully discharged, and .here is no ponding export commitment as al 3 IS! Ww* ' Ý*^v'^{ous Y}"^,r

Filliher. the Company has obtained a new EPCG license m March 2<J2'5. The export obl.gat.ons arising from the new license will he discharged over the prescribed period as per die terms of the
Scheme

39 Corporate social rtsponsihilly _r . . ,

As pet Seelmn 135 or.he companies ae,.21113. a company, meeting die applicability Ihreshnld. needs 10 spend a. lens. 2". of its average net profit for the immediately preceuna three mumcal
VC „ s Ml, CO. pnr.ue sue, ,1 re.spons.il,tv iCSR > aetivmes. I he areas for CSR acm it.es are eradication of hunger and malnutrition, prt.mot.ng education, an and culture neahhcare. destitute ca. v and
rehabilitation vm imnment sustainability. disaster relief and rural development projects A CSR committee has been formed by .he company as per (he ac. 1 he fund were p.unardy allocated .0 a
corpus and.utilized through the year on these activate,* which arc specified in Schedule VII ot the Companies Act.201 J

There are no proceeding initiated or arc pcndinu against the company for holding anv benami property under the Prohibition ofBen.mn Property Trtm.sact.ons Act. m$ und rules made

40 .i .

thereunder.

41 The company has not been declared wilful defaulter by any bank or financial institution nr government or any government authority.

42 The company has no transactions with the companies struck off under Companies Act. 2013 nr Companies Act. 1056.

43 The company has complied With the number of layers piescribed under clause (K7) ofseelion 2 of the Act Wad willt Companies (Restrict. on mi number ot Uyersl Rules. 2.01’

44 There ,s no immovable property (other than properi,es whete the Company is the lessee and ihe lease agreemenis are duly executed in favour of the lessee., held hy the ( nmpuny.

45* The company l>:is not revalued iu. Property. Plant und Ta|uipmcnl or intangible assets during the year ended March 31.1026.

4u There are no charges or satisfaction yet in he registered with the Registrar ot the Companies beyond the statutory period
47 The company has nut traded or invested in crypto.eurrency.or virtual currency during the eurrem period.

4X There is no income surrendered or disclosed as income during the current or pres ions year in the lax assessments under the- Income I ax Act. 1961. that lias not been recorded in die books oi
account

The company has not entered into any scheme of arrangement which has an accounting impact on current ur previous financial yeui
5(1 The Company has not advanced nr loaned or invested funds to any other person!*) or eirtity(ies). including foreign entities t Intermediaries) with the understanding

(II dncclly or indiieetly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf orthe company (Ultimate Betielieiariesl or
oii provideuny guarantee. security or the like to or on behalf ot the lUltimate Beneficiaries.

51 The Company have not received any fund from any oersonis) or cnltlyOcs). including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the
company shall

111 directly or indirectly lend or invest in uihci persons or entities identified ill any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or
(it) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries

52 The company have not advanced or loaned to promoters, directors. KMI's and the related panics

53 Backup of Books of accounts

The Company has complied with the Rule i of Companies I Accounts) Rules. 2014 amended on August 5.2022 relating to maintenance ot electronic books ol account and other telev.au books
and papers the Company’s books of accounts and relevant books and papers are accessible m India at all limes and backup Of accounts and other relevant books and papers are maintained In
electronic mode within India and kept in servers physically located m India on daily htts*>

54 Audit Irail

The Company Inis used accounting software tor maintaining us books of account which Inis a feature nl recording audit trail Urdu log! facility bid the same lias not operated throughput the year
for all relevant transactions recorded in the soil ware