(xiii) Provisions, Contingent Liabilities and Contingent Assets :

Provisions are recognized only when there is a present obligation as a result of past events and when a reliable estimate of the amount of the obligation can be made.

Contingent Liabilities is disclosed in Notes to the account for:-

(a) Possible obligations which will be confirmed onty by future events not wholly within the control of the companjf or

(b) Present Obligations arising from past events where it is not probable that an outflow of resources will be required to settle the obligation or a reliable estimate of the

— _amount nf the; nhliaatinn rannnt he; mad pi. _

The Micro, Small and Medium Enterprises Development Act, 2006, the company is required to identify the Micro, Small and Medium suppliers and pay them interest on over dues
beyond the specified period, irrespective of the terms agreed with the suppliers, The company has initiated the process of identification of such suppliers at this point in time, In
view of large number of suppliers and non-receipt of critical inputs and response from several such potential parties, the liability of interest cannot be reliably estimated, nor
required disclosures can be made, Accounting in this regard will be carried out after process is complete and reliable estimates can be made in this regard,

3 Immovable Property not held in Company's name

The Company has not any such Immovable property which is not registered in the name of the company

g Additional Regulatory Information
jj) Immovable Property not held in Company's name

The Company do notown such Immovable property which is not registered in the name of the company

(ii) The Company has not revalued its Property, Plantand Equipment during the yearended 31,03,2024

(iii) Details of Benami Property held

The Company do not hold any benami property under the Benami Transactions (Prohibition) Act, 1988 and the rules made thereunder, therefore disclosure requirment not applicable to the company,

(iv) Details of Borrowings from banks /financial institution

(v) Wilful Defaulter

The company is not declared wilful defaulter by any bank or financial institution or other lender/therefore disclosure requirment not applicable to the company.

16 Previous year figures have been regrouped and reclassified wherever necessary to conform with current years classification.

(Signature to the Notes "1" to "16")

_(As per our report of even date attached)_

FOR AND ON BEHALF OF THE BOARD OF DIRECTORS AUIDITOR'S REPORT

SHRI BHOLANATH CARBETS LIMITED SIGNED IN TERMS OF OUR SEPARATE

FOR O.P.TULSYAN &CO.

CHARTERED ACCONTANTS
FRN 500028N

sd /-

S N GARG

sd/- sd/- (PARTNER)

HARISH BARANWAL VIVEK BARANWAL BLACE: VARANASI M.NO :052740

(DIRECTOR) (DIRECTOR) DATED: 30.05.2024

(DIN No. 01722061)_(DIN No. 02076746)_