a) - Term loan obligation is repayable by Monthly Equated Installments beginning from the month subsequent to taking the loan. General repayment schedule is ranging from 3-8 years.

b) - Term loan from Bank aggregating to Rs 502.09 Lakhs ( Previous Year Rs. 1673.51 lakhs ) are secured/ to be secured by first charge on Property , movable assets of the Company on paripassu basis.

c) - Secured loans from bank are secured by hypothecation of first and exclusive charge against respective equipment and vehicles.

a) - Working Capital Loan from Bank of Rs. 2221.12 lakhs (Previous Year Rs. 2691.26 lakhs) are secured by hypothecation of truck vehicles & book debts and mortgage by deposit of title deeds of Property & personal guarantee of directors.

b) - Term loan obligation is repayable by Monthly Equated Installments beginning from the month subsequent to taking the loan.

c) - Working Capital Demand loan is repayable on demand. Interest on loan utilised is payable on monthly basis.

d) - Secured loans from bank are secured by hypothecation of first and exclusive charge against respective equipment and vehicles.

• The companies have not received information’s from the suppliers regarding their status under the Micro, small and Medium Enterprises Development Act, 2006. Hence, disclosure, if any relating to amount unpaid as at the balance sheet date together with interest paid or payable as per the requirement under the said act, have not been made.

• These do not include any amounts due and outstanding to be credited to “Investors’ Education and Protection Fund”.

• The fair value of Other Current Financial Liabilities is not materially different from the carrying

value presented._

NOTE 32

The Company’s activities during the year revolve around logistics service . Considering the nature of Company’s business and operations, as well as based on reviews of operating results by the chief operating decision maker to make decisions about resource allocation and performance measurement, there is only one reportable segment in accordance with the requirements of Ind AS - 108 - '‘Operating Segments’', prescribed under Companies (Indian Accounting Standards) Rules, 2015.

NOTE 33: As per Ind AS-19 "Employee Benefits", the disclosure are given below:

(a) Defined Benefit Plan

The Company operates a defined benefit plan (the Gratuity plan) covering eliigible employees, which provides a lump sum payment to vested employees at retirement, death, incapacitation or termination of employment, of an amount based on the respective employee's salary and the tenure of employment. The contribution to the Benefit Plan is unfunded by the company and the liability will be met as and when required from the current balance of funds in the company.

NOTE 34: Related Party transactions

In accordance with the Accounting Standards on "Related Party Disclosures" (Ind AS-24), the disclosures in respect of Related Parties and Transactions with them, as identified and certified by the Management, are as follows:

The transactions with the related parties are made on term equivalent to those that prevail in arm's length transactions. The assessment is under taken each financial year through examining the financial position of the related party and in the market in which the related party operates.