(b) Rights, preferences and restrictions attached to equity shares Equity Shares

The Company has one class of equity shares having par value of ? 10 per share. Each holder of equity shares is entitled to one vote per share. All shareholders are equally entitled to dividend. In the event of liquidation, the equity shareholders are entitled to receive remaining assets of the Company (after distribution of all preferential amounts, if any) in the proportion of equity shares held by the shareholders.

The above sensitivity analysis are based on a change in an assumption while holding all other assumptions constant. In practice, this is unlikely to occur and changes in some of the assumptions may be correlated. When calculating the sensitivity of the defined benefit obligation to significant actuarial assumptions the same method (present value of the defined benefit obligation calculated with the projected unit credit method at the end of the reporting period) has been applied which was applied while calculating the defined benefit obligation recognised in the balance sheet.

The methods and types of assumptions used in preparing the sensitivity analysis did not change compared to prior period.

31 Loans are secured by way of hypothecation of following primary security, collateral security and personal guarantee:

A Primary Security

Hypothecation of Stocks and Receivables of the company, both present and future.

B Collateral Security:

a) Equitable Mortgage of residential building and land bearing Survey Number: 484/2, situated at Poonithura village, Ernakulam, Admeasuring Total Area: 3.65 ares , Belongs to: FAIZAL BA, Partner, (Doc No: 6495/05, Registered On:23-DEC-05, at: MARADU, KERALA,

b) Equitable Mortgage of residential Building and land bearing Survey Number: 8/3-4, 8/3-3 & 8/8-2, situated at Kizakambalam Village, Ernakulam, Admeasuring Total Area :8.97 ARES, Belongs to: FAIZAL B A & SRUTHI MUHAMMEDALI, Partners, Title Deed No: 8578/07, Registered On: 08-OCT-07, at: ALUVA, KERALA,

c) Equitable Mortgage of Commercial Building Door No cc 33/2308 F Kochi Corporation and bearing Survey Number : 455/1,456/3,457/1, situated at Poonithura village , Ernakulam, Admeasuring Total Area : 12.765 ARES (31.62 CENTS),Belongs to 1) ANAS B A, Partner, Title Deed No : 5219/04, Registered On : 08-OCT-04, at : MARADU, KERALA; 2) Belongs to : AYOOB B A , Partner, Title Deed No : 2497/1/02, Registered On : 12-JUL-02, at : MARADU, KERALA,3) Belongs to : FAIZAL BA, Partner Title Deed No : 2549/01, Registered On: 03-JULY-01, at : MARADU, KERALA, 4) Belongs to : PATHUKUNJU P A, Partner, Title Deed No : 2709/2000, Registered On : 05-JUN-00, at : MARADU, KERALA, and Title Deed No : 1867/92, Registered On : 30-APR-92, at : MARADU, KERALA,

d) Equitable Mortgage of Residential Building and land bearing survey Number: 553/4,454/3,454/6 situated at Poonithura village, Ernakulam, Admeasuring Total Area: 9.28 ARES Belongs to: AYOOB, FAIZAL, ANAS, Partners, Title Deed No: 734/1999, Registered On: 02-MAR-99, at: POONITHURA, KERALA

e) Equitable Mortgage of Commercial Building and land bearing Survey Number: 38/12, situated at Edapally South, Ernakulam, Admeasuring Total Area: 1.58 Ares Belongs to: FAIZAL B A, AYOOB B A, Partners, Title Deed No: 111/2015, Registered On: 12-JAN-15, at: EDAPALLY SRO, KERALA,

f) Equitable Mortgage of Residential Building and land bearing Survey Number: RESY NO: 7/11-3& 7/12-3, situated at at Kizhakambalam Village, Pookattupady, Ernakulam, Admeasuring Total Area: 4.55 ARES, Belongs to: AYOOB B A, Partner, Title Deed No: 9021/07, Registered On: 23-OCT-07, at: Puthencruz SRO, ALUVA, KERALA

g) Equitable Mortgage of Factory Buildings and land bearing Survey Number: 184/10-2-4-3 &,184/10-2-4-2, block No 35situated at ALUVA EAST VILLAGE, ERNAKULAM, Admeasuring Total Area: 18.62 ARES, Belongs to: AYOOB BA & FAIZAL BA, Who is: PARTNERS, Title Deed No: 4474/1/2007, Registered On: 24-JUL-07, at: ALUVA,KERALA

C Personal Guarantee

Shri Abdulkhader B H, Smt Pathukunju P A, Shri Fazail B A, Shri Anaz B A, Shri Ayoob B A, Smt Soumya A A and Smt Sruthi Muhammed Ali

Principal amount due to suppliers registered under the MSMED Act and remaining unpaid as at year end. - -

Interest due to suppliers registered under the MSMED Act and remaining unpaid as at year end. - -

Principal amounts paid to suppliers registered under the MSMED Act, beyond the appointed day during the year. - -

Interest paid by the Company in terms of Section 16 of MSMED Act, 2006, along with the amount of the payment made to the suppliers and service providers beyond the appointed day during the year.

Interest paid, under Section 16 of MSMED Act, to suppliers registered under the MSMED Act, beyond the appointed day during the year.

Interest paid, other than under Section 16 of MSMED Act, to suppliers registered under the MSMED Act, beyond the appointed day during the year.

Amount of interest due and payable for the year of delay in making payment (which have been paid but beyond the appointed day during the year) but without adding the interest specified under the MSMED Act.

Interest accrued and remaining unpaid as at the end of year. - -

Amount of further interest remaining due and payable even in the succeeding years, until such date when the interest dues above are

actually paid to the small enterprise, for the purpose of disallowance of a deductible expenditure under section 23 of the MSMED Act. - -

# The details of amounts outstanding to micro and small enterprises under the Micro, Small and Medium Enterprises Development Act, 2006 are as per available informatio n with the Company.

33 The Code on Social Security, 2020 ('Code') relating to employee benefits during employment and postemployment received Presidential assent on 28th September 2020 and has been published in the Gazette of India. However, the date on which the provisions of the Code will come into effect has not been notified. Further, related Schemes and Rules are also awaited. The Company will evaluate the impact of the code after it has been notified.

34 In opinion of the Board, the loans & advances and other current assets have a value, which if realized in the ordinary course of business, will not be less than the value stated in the Balance Sheet.

35 Balance appearing under loans & advances, trade receivables, trade payables, current assets and current liabilities are subject to confirmations in certain cases.

36 Additional regulatory information

(i) There are no proceedings that have been initiated or pending against the Company for holding any benami property under the Prohibition of Benami Property Transactions Act, 1988 (as amended from time to time) (earlier Benami Transactions (Prohibition) Act, 1988) and the rules made thereunder.

(ii) The Company has not been declared wilful defaulter by any bank or financial institution or other lender.

(iii) There are no transactions / relationship with struck off companies.

(iv) The Company does not have any transaction 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 (such as, search or survey or any other relevant provisions of the Income-tax Act, 1961). Further, there was no previously unrecorded income and no additional assets were required to be recorded in the books of account during the year.

(v) The Company has neither traded nor invested in Crypto currency or Virtual Currency during the year ended March 31, 2025. Further, the Company has also not received any deposits or advances from any person for the purpose of trading or investing in Crypto Currency or Virtual Currency.

(vi) Valuation of PP&E, intangible asset and investment property: The Company has not revalued its property, plant and equipment (including right-of-use assets) or intangible assets or both during the current year.

(viii) The Company does not have any charges or satisfaction of charges which are yet to be registered with the Registrar of Companies beyond the statutory period.

(ix) The Company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other person or entity, including foreign entities (“^Intermediaries””) with the understanding (whether recorded in writing or otherwise) that the Intermediary shall, whether directly or indirectly lend or invest in other persons/ entities identified in any other manner whatsoever by or on behalf of the Company (‘ultimate beneficiaries’) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

(x) 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 shall 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 provide any guarantee, security or the like on behalf of the ultimate beneficiaries.

(xi) The Company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017, and there are no companies beyond the specified layers.

37 The Company has a single reportable segment for the purpose of Accounting Standard 17.

38 Figures for the previous year have been regrouped/reclassified/reinstated, wherever considered necessary.

This is the summary of significant accounting policies and other explanatory information referred to