Terms/ Rights attached to Equity Shares:

The Company has only one class of equity shares having a par value of ' 10 per share. Each holder of equity shares is entitled to one vote per share. The Company declares and pays dividends in Indian rupees. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amounts, in proportion to their shareholding.

(C) I n the arbitration proceedings relating to dispute between Videojet Technologies Inc. and Control Print Limited, Company filed an appeal against the Order of Arbital Tribunal (involving ' 632.92 Lakhs plus Interest) before the Honourable Bombay High Court. The Honourable Court vide it order date 28 February 2020, stayed the award of the Arbitral Tribunal and directed the Company to furnish Bank Guarantee of ' 230.00 Lakhs, which the Company has complied with. Since the matter is pending for final adjudication before the Court, the Company's Management has decided that no provision for any liability in this matter is considered necessary in the accounts.

46. Financial Statements of the Sri Lanka Branch of the Company for the year ended 31 March 2026 is part of Standalone Ind As Financial Statement and the same has been translated in accordance with Ind AS-21 "The effects of changes in the Foreign exchange Rates". The Branch has earned a Net Profit of 203.83 Lakhs during the financial year ended 31 March 2026.

47. The Company operates in a Single Reportable Segment, viz Coding & Marking Machines and Consumables thereof.

48. During the year, the Company has made monetary contribution of ' 90 Lakhs to NGOs which is being carried forward to immediate three financial year pursuant to the Companies (Corporate Social Responsibility Policy) Amendment Rules 2021 dated 22 January 2021 (after set off of current year's CSR Obligation). Company's obligation towards Corporate Social Responsibility under the provisions of Section 135 of The Companies Act 2013 for FY 2025-26 is ' 153.30 Lakhs has been set off against Brought forward balance of Excess CSR spent in earlier years & monetary contribution made during the year

50. During the previous financial year 2024-25, the Company recognised MAT credit Entitlement of ' 4,957.69 Lakhs as Deferred Tax Income under the Statement of Profit and Loss. This item does not appear in the current year’s Statement of Profit and Loss; it being a one-time occurrence. As a result, the Net Profit after Tax of the current financial year 2025-26 is not directly comparable with previous financial year.

51. The Government of India has notified and brought into force substantial provisions of the four Labour Codes on 21 November 2025, consolidating and rationalising various existing labour laws. Accordingly, the Company has recognised a provision of ' 149.75 Lakhs towards incremental liability in respect of Gratuity for the past periods on actuarial valuation taken as at the year-end in accordance with Ind AS 19 - 'Employee Benefits' and the relevant guidance issued by the Institute of Chartered Accountants of India ('ICAI').

52. The Company has entered into an Intellectual Property Assignment Agreement with CP Italy S.r.l., a step-down wholly owned subsidiary effective on 08 May 2026, for the purchase of its Intellectual Property Rights, including patents for a total consideration of Euro 28.60 Lakhs (Equivalent to INR 3,172.35 Lakhs). This transaction has been undertaken with the objective of safeguarding and consolidating the ownership of intellectual property within the Company. As the agreement was executed after the reporting period, it represents a non-adjusting event under Ind AS 10. While it does not require adjustments to the financial statements for the reporting period, disclosure is considered necessary to ensure that users of the financial statements are aware of this significant development.

53. There are no proceedings being initiated or pending against the Company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988, Hence relevant disclosures not applicable.

54. The Company has not entered into any transactions with Companies Struck off under section 248 of the companies Act 2013.

55. The Company has borrowings from banks on the basis of security of current assets. The quarterly returns or statements of current assets filed by the Company with banks or financial institutions are generally in agreement with the books of accounts except some minor differences which are not material to report.

56. There are no instances of 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)

57. The Company is not declared as a wilful defaulter by any bank or financial Institution or other lender.

58. There are no charges pending for creation and pending for satisfaction to be registered with Registrar of Companies beyond the statutory period.

59. 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

60. The Company has not traded or invested in crypto currency or virtual currency during the financial year

61. EMPLOYEE BENEFIT OBLIGATIONS Defined benefit plans:

Gratuity Plan

In accordance with the provisions of the Payment of Gratuity Act, 1972, the Company has a defined benefit plan which provides for gratuity, covering eligible employees. The Plan provided a lump sum gratuity amount to eligible employees at retirement, termination or death. Liabilities with regard to Gratuity plan are determined by actuarial valuation, performed by an independent actuary, at each Balance Sheet date using the projected unit credit method.

The sensitivity analysis have been determined based on reasonably possible changes of the respective assumptions occurring at the end of the reporting period, while holding all other assumptions constant.

The sensitivity analysis presented above may not be representative of the actual change in the projected benefit obligation as it is unlikely that the change in assumptions would occur in isolation of one another as some of the assumptions may be correlated.

Furthermore, in presenting the above sensitivity analysis, the present value of the projected benefit obligation has been calculated using the projected unit credit method at the end of the reporting period, which is the same method as applied in calculating the projected benefit obligation as recognised in the balance sheet.

There was no change in the methods and assumptions used in preparing the sensitivity analysis from prior years.

Characteristics of defined benefit plans and associated risks:

The Company has an unfunded Defined benefit gratuity plan. Gratuity is paid from company as and when it

becomes due and is paid as per company scheme for Gratuity.

Gratuity is a defined benefit plan and company is exposed to following Risks:

• Salary Risk- The Present value of the defined benefit plan liability is calculated by reference to the future salaries of members. As such, an increase in the salary of the members more than assumed level will increase the plan’s liability.

• Interest Rate Risk- A fall in the discount rate which is linked to the Government securities. Rate will increase the present value of the liability requiring higher provision.

• Asset Liability Matching Risk- The plan faces the ALM risk as to the matching cash flow. Company has to manage payout based on pay as you go basis from own funds.

• Mortality Risk- Since the benefits under the plan is not payable for life time and payable till retirement age only plan does not have any longevity risk.

62. No funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any other person or entity, including foreign entities (“Intermediaries”) with the understanding, whether recorded in writing or otherwise, that the Intermediary shall lend or invest in party identified by or on behalf of the Company (Ultimate Beneficiaries). The Company has not received any fund from any party(Funding Party) with the understanding that the Company shall whether, directly or indirectly lend or invest in other persons or entities identified by or on behalf of the Company (“Ultimate Beneficiaries”) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

63. There is no scheme of arrangement approved by competent authority in terms of sections 230 to 237 of the Companies Act,2013 during the year, hence relevant disclosures are not applicable.

64. The amount of ' 399.03 Lakhs (Credit) for the year ended 31 March 2026, represents a grant received under the Central Capital Investment Incentive for Access to Credit (CCIIAC) from Directorate of Industries, Government of Himachal Pradesh. This grant, classified as a capital investment subsidy represents 30% of the investment made in plant and machinery during the financial year 2020-21 for the mask division. As the useful life of the machinery in the mask division has been determined to be three years and the depreciation has already been applied, the entire grant amount received has been recognised as an exceptional income.

65. Previous year figures have been regrouped, rearranged and reclassified wherever necessary.