(ii) Rights, preferences and restrictions attached to shares

Equity Shares: The Company has one class of equity shares. Each shareholder is eligible for one vote per share held. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting, except in case of interim dividend. 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.

Reasons for Variances

a) Due To increase in Current Assets. b| Due To Decrease in Total Debt.

c) & f) Due To Increase in PAT.

d) & e) Due To Increase in Revenue from Operations, g) Due To Decrease in EBIT.

19 Additional Regulatory Information for the year ended 31st March, 2025

i) The Company has no Immovable Property.

ii) The Company does not own any Property, but company owns Plant and Equipments.

iii) The Company has not granted any Loans & Advances in the nature of loans to Promoters, Directors, KMPs and related parties except transaction pursuant to business.

iv) The Company is not having any capital work in progress.

v) There is no intangible assets under development.

vi) No proceedings have been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition)Act, 1988.

vii) The Company has not taken any borrowings from banks or financial institutions.

viii) The Company is not wilful defaulter.

ix) The Company had no transactions with any such company whose name has been Struck off.

x) There are no outstanding charges in the name of the Company, registered with ROC. The Company is not having any subsidiary company.

xi) The Company is compliant under provisions of Companies (Restriction on Number of Layers) Rules, 2017.

xii) The Company is not covered under scheme of arrangement & deviation of accounting standard.

xiii) The Company has not borrowed any monies or collected any share premium during the period under review.

xiv) The Company is not having any undisclosed income.

xv) The Company is not covered under provisions of Corporate Social Responsibility.

xvi) The Company is neither dealing in Crypto Currency or Virtual Currency nor Using it.

20 Regrouping

The Company has reclassified/regrouped previous year frgures to conform to thts year's classification wherever necessary,