Terms/Rights to Equity Shares

The Company has one class of Equity Shares having par value of ^ 10 per share. The Company declares and pay dividend in Indian Rupees. Each shareholder is entitled to one vote per share. In the event of liquidation of the company, the holders of the equity shares will be entitled to receive remaining assets of the company, after distribution of all preferential amounts. The distribution will be in proportion to number of equity shares held by the shareholders.

Note 1.3: During the F.Y 2024-25 Company has alloted 61,56,960 fully paid up equity shares of ^ 10 each as bonus shares in the ratio of 1:1 on 07th October 2024 by capitalising reserves based on shareholders approval in the Annual General Meeting held on 20th September, 2024.

Note 1.4: Details of shares issued without consideration / bonus / bought back in last 5 years

a) 61,56,960 bonus shares were issued during the financial year 2024-2025

b) 46,17,720 bonus shares were issued during the financial year 2022-2023

c) 10,64,250 bonus shares were issued during the financial year 2020-2021

Note 23.1:

As required under the Accounting Standard AS - 15 "Employee Benefits" issued by the Institute of Chartered Accountants of India, the disclosure as defined in the Accounting Standard are given below :

Contribution to defined contribution plan, recognised as expenses for the year is as under ;

Employers contribution to Provident Fund ^ 735 Lakhs (Previous Year ^ 740 Lakhs)

Note 33: Other Statutory Information

(i) There are no transaction during the year or balance outstanding on account of any transaction as on reporting date with companies struck off under section 248 of the Companies Act, 2013.

(ii) 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. (Refer note 9)

(iii) The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entitles (Intermediaries) with the understanding (whether recorded in writing or otherwise) that the Intermediary shall

(a) Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf the company (Ultimate Beneficiaries) or

(b) Provide any guarantee, security or the like to or on behalf of the Ultimate beneficiaries.

(iv) The Company has 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 will:-

(a) Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf the Funding Party (Ultimate Beneficiaries) or

(b) Provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries

(v) The Company has not entered into any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income-tax Act 1961.

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

(vii) The Company is not declared as wilful defaulter by any bank or financial institution or other lenders.

(viii) The Company have subsidiary companies and accordingly, have complied with the number of layers prescribed under clause (87) of section 2 of the Companies Act,2013.

(ix) Title deed of all immovable property are held in the name of the company.

(x) The company has not revalued any of its Property, Plant and Equipments.

(xi) No loans or Advances in nature of loan are granted to promoters, KMP, Director or related party.

(xii) The Company does not have any Benami Property , where any proceedings has been initiated or pending against the company for

holding any Benami Property.

(xiii) Company does have borrowings from Banks or Financials Institution on the basis of security of current assets.

(xiv) The Company does not have charges or satisfaction which is yet to be registered with Registrar of Companies.

(xv) There are no Scheme of Arrangement approved by the Competent Authority in terms of Sections 230 to 237 of the Companies Act, 2013 during the year.

(xvi) Analytical Ratios

NOTE 34: DUES TO MICRO AND SMALL ENTERPRISES

To comply with the requirement of The Micro, Small and Medium Enterprises Development Act, 2006, the Company requested its suppliers to confirm it whether they are covered as Micro, Small or Medium enterprise as is defined in the said Act. Based on the communication received from such suppliers confirming their coverage as such enterprise, the company has recognized them for the necessary disclosure as provided under the Act, from the date of receipt of such confirmations and are disclosed in note below. The Company does not have any overdue trade payable considering the terms of contracts with the parties and hence Company has not paid or provided Interest on delayed payment to the parties covered under Micro and Small Enterprises.

Note 35:

In the opinion of the Board, all the Current Assets and Loans and Advances are approximately of the value stated if they are realised in the ordinary course of business and the adequate provisions are made for all known liabilities including depreciation.

Note 36: Leases

The company has taken premises on operating lease. The company has entered into formal agreement for payment of rent for premises occupied by it. Following are the total of future minimum lease payments under noncancellable operating leases for each of the following

Note 37:

The Board of Directors of the Company has recommended a final dividend @ 2% i.e. T 0.20/- per Equity share of T 10/- each , subject to the approval by the Shareholder of the Company in ensuing Annual General meeting.

Note 38:

The financials statements are approved by the Board at its meeting held on May 23, 2025 Note 39 Audit Trail (Edit Log):

The Ministry of Corporate Affairs (MCA) has prescribed a new requirement for companies under the proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014 inserted by the Companies (Accounts) Amendment Rules 2021 requiring companies, which uses accounting software for maintaining its books of accounts, shall use only such accounting software which has a feature of recording audit trail of each and every transaction, creating an edit log of each change made in the books of accounts along with the date when such changes were made and ensuring that the audit trail cannot be disabled.

The Company uses the accounting software SAP for maintaining books of account. Audit trail is enabled at an application level for all the tables and fields for maintenance of books of accounts and relevant transactions. However, it has has not been enabled with the feature of audit trail log at the database layer to log direct transactional changes, due to present design of ERP,

Further, the audit trail has been preserved by the Company as per the statutory requirements for record retention.

Note 40:

Previous period figures have been regrouped / re-arranged wherever necessary.