Note No '24 : Operating Segment

The Company's Operating Segment are established on the basis of those components of the Company that are evaluated regularly by the Chief Opearting Decision Maker as defined in Ind AS -108 -Operating Segments and accordingly as per management view Company operates only in one segment, that is Trading, hence segment wise reporting is not applicable.

Note No '25 : Other Statutory Information

(i) The Company does not have any Capital-work-in progress or intangible assets under development, whose completion is overdue or has exceeded its cost to its original plan.

(ii) Title deeds of all immovable properties are held on the name of the Company.

(iii) The Company has not revalued any Property, Plant and Equipments and Intangible Assets during the year.

(iv) The Company has not given loan or advances in nature of loans to promoters, directors, KMPs and the related parties which is repayable on demands or without specifying any terms or period of repayment.

(v) There is no any proceedings have been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act,

1988 (45 of 1988) and the rules made thereunder.

(vi) The Company is not a declared wilful defaulter by any bank or financial Institution or other lender.

(vii) There are no transactions along with any outstanding balance with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956 by the Company during the year.

(viii) There are no charges or satisfactions which are yet to be registered with Registrar of Companies beyond the statutory period.

(ix) The Company has not given loans to any other company. Hence, there is no compliance required on the number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017.

(x) There is no any Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013 during the year.

(xi) The company has not advanced or loaned or invested funds to any other person or entities, including foreign entities (Intermediaries) with the understanding 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) The Company has not received any fund from any person or entities, including foreign entities (Funding Party) with the understanding 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 has not surrendered or disclosed as income or the previously unrecorded income and related assets during the year in the tax assessments which are not recorded in the books of accounts of the Company.

(xiv) The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

(xv) The Company does not have working capital facilities sanctioned by the bank on the basis of security of current assets, inventories and trade receivables,

Accordingly Quarterly statement are not filed with the bank.

Note No '26 : Audit Trail

For the financial year ended 31st March,2025, the Company has used the accounting software to maintain books of accounts which did not have the feature of audit trail (edit log) facility which was to be operated throughout this year for all the relevant transactions recorded in the software.

Note No '27

Previous years figures have been re-grouped and re-arranged wherever necessary.

Note No '28 : Approval of Financial Statements

The financial statements were approved for issue by the board of directors on May 28, 2025.