1.11 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS

Provisions are recognized in the accounts, when there is a present obligation as a result of past event(s) and
when a reliable estimate of the amount of obligation can be made at the reporting date. These estimates are
reviewed at each reporting date and adjusted to reflect the current best estimate. Provisions are discounted
to their present values, where the time value of money is material.

Contingent liabilities are disclosed unless the possibility of outflow of resources is remote. Contingent Assets
are neither recognized nor disclosed in the financial statements.

1.12 DIVIDEND TO EQUITY HOLDER OF THE COMPANY

The Company recognizes a liability to make dividend distributions to equity holders of the Company when
the distribution is authorized and the distribution is no longer at the discretion of the Company. As per the
corporate laws in India a distribution is authorized when it is approved by the shareholders. However, Board
of Directors of a Company has not declared/ approved any dividend during the period under consideration.

1.13 EARNING/(LOSS) PER SHARE

Basic earnings/(Loss) per share are calculated by dividing the net profit/ (Loss) for the year attributable to
equity shareholders by the weighted average number of equity shares outstanding during the year. The
weighted average number of equity shares outstanding during the year are adjusted for events of bonus issue
to existing shareholders; share split; and reverse share split (consolidation of shares), if any.

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

*Loan(s) are secured against: a) First parri-passu charge with other lendors on immovable property, on movable fixed assets of the company except
financed exclusively charged by other banks and on present and future current assets of the company. The loan is repayable in monthly instalments. The
loan(s) carries rate of interest from 7.65% p.a. to 8.50% p.a.

**Secured by extension of existing charge by equitable mortgage on company's immovable properties and hypothecation of movable fixed asstes both
present and future. The loan is repayable in monthly instalments. The loan carries rate of interest ranging from 7.65% p.a. to 8.50% p.a., including current
maturities.

***Secured by extension of existing charge by equitable mortgage on company's immovable properties and hypothecation of movable fixed asstes both
present and future. The loan is repayable in monthly instalments. The loan carries rate of interest ranging from 7.85% p.a. to 8.50% p.a., including current
maturities.

****Secured by hypothecation of vehicles. The loan(s) are repayable in monthly instalments. The loan carries rate of interest @ 8.85% p.a.

*****Secured by hypothecation of vehicles. The loan(s) are repayable in monthly instalments. The loan carries rate of interest @ 7.81% p.a.

27. Share Capital

i.) Authorised Share Capital: The Authorised Share Capital of the Company as on March 31, 2026 is
Rs.4,00,00,000/- divided into 40,00,000 Equity Shares of Rs.10/- each

ii) The company is a public limited company and is listed on SME Platform of National Stock Exchange of India
Ltd. (NSE EMERGE).

28. Trade Payables:

(i) Based on the intimation received from supplier(s) regarding their status under the Micro, Small and Medium
Enterprises Development Act, 2006, the required disclosure is given below *:

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

38. Information available as on date based on Annual Tax Statement in form 26AS; AIS and
TIS have been taken into books of accounts.

39. Deferred tax has been provided in accordance with Accounting Standard 22 on
Accounting for taxes on Income issued by the ICAI.

40. Previous year's figures have been re-arranged and/ or re-grouped wherever
considered necessary and practicable to make them comparable with current year's
figures.