a) Terms/ rights attached to the equity shares:

i) The Company has only one class of shares referred to as equity shares having a par value of Rs. 10/-. Each, holder of equity shares is entitled to one vote per share.

ii) The Company did not declare any dividend during the accounting period under reporting.

iii In the event of liquidation of the Company, the holders of equity shares will be entitled to receive remaining assets of the company, after distribution of all preferential amounts in proportion to the number of equity shares held by the share holders.

iv No shares have been issued for consideration other than cash during the immediately preceding five years from the end of the

30. Segment Reporting is not applicable as the company operates in only one segment viz. Copper & Copper Alloy Products.

31. Closing Balances of Trade Receivables / Trade Payables / Loans & Advances are subject to confirmation from the parties.

32. There are no dues to SSI Units outstanding for more than 45 days.

33. Additional Regulatory Information

i. The title deeds, comprising all the immovable properties of land and buildings which are freehold, are held in the name of the Company as at the balance sheet date.

ii. The Company has not revalued its Property, Plant and Equipment since the Company has adopted cost model as its accounting policy to an entire class of Property, Plant and Equipment in accordance with Ind AS 16.

iii. The Company has not granted any loan or advance in the nature of loan to promoters, directors, KMPs and other related parties that are repayable on demand or without specifying any terms or period of repayment.

iv. There are no proceedings initiated or are pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder

v. The Company has been sanctioned working capital limits in excess of five crore rupees, in aggregate, from banks or financial institutions on the basis of security of current assets and the quarterly returns or statements filed by the company with such banks or financial institutions are in agreement with the books of account of the Company

vi. The Company has not been declared as wilful defaulter by any bank or financial Institution or other lenders.

vii. The Company did not have any transactions with Companies struck off under Section 248 of Companies Act, 2013 or Section 560 of Companies Act, 1956 considering the information available with the Company.

viii. There are no charges or satisfactions yet to be registered with ROC beyond the statutory period by the Company.

*Debt-Equity Ratio - The ratio increased due to additional borrowings availed during the year. Consequently, total debt increased relative to shareholders' equity.

**Debt Service Coverage Ratio - The ratio decreased due to higher debt servicing obligations arising from new borrowings. Increased principal repayments and interest costs reduced the DSCR.

***Inventory Turnover Ratio - The ratio decreased due to higher average inventory levels, including increased work-in-progress and raw material stocks. This resulted in slower inventory turnover during the year.

#Trade Payables Turnover Ratio - The ratio decreased due to higher average trade payables during the year. Increased purchases and higher outstanding supplier balances led to lower turnover.

##Net Capital Turnover Ratio - The ratio decreased due to higher working capital employed during the year. Growth in working capital exceeded the increase in revenue from operations.

###Net Profit Ratio - The ratio improved marginally due to a slight increase in profitability. Revenue growth was accompanied by improved operating performance.

x. There are no Scheme of Arrangements approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013 during the year.

xi. To the best of the company's knowledge and belief, other than as disclosed in the notes to accounts, the company has not advanced or loaned or invested 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 (i) 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 (ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

xii. To the best of the company's knowledge and belief, other than as disclosed in the notes to accounts, the company has also 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 (i) 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 (ii) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

xiii. The Company does not have any transactions which are not recorded in the books of accounts that has been surrendered or disclosed as income in the tax assessments under the Income Tax Act, 1961 during the year.

xiv. The provisions of section 135 of the Companies Act, 2013 for constitution of CSR committee is not applicable to the Company.

xv. The Company did not trade or invest in Crypto Currency or virtual currency during the financial year.

xvi. Previous years' figures are restated/regrouped/rearranged wherever necessary in order to conform to the current years' grouping and classifications.