1. Other Statutory Information

i) No proceedings have been initiated on or are pending against the company for holding benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and Rules made thereunder.

ii) Company have not been declared wilful defaulter by any bank or financial institution or government or any government authority.

iii) The company has complied with layers prescribed in Companies Act, 2013.

iv) The company has not entered into any scheme of arrangement which has an accounting impact on current or previous financial year.

v) The Company have not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding 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 of the company (Ultimate Beneficiaries) or

b) Provide and guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

vi) The Company have 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:

a) 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

b) Provide and guarantee, security or the like on behalf of the Ultimate Beneficiaries.

vii) The company have not 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

viii) The company has not traded or invested in crypto currency or virtual currency during the current or previous year.

ix) The company has not revalued its property, plant and equipment or intangible assets or both during the current or previous year.

x) Based on the information available with the Company, there are no dues payable as at the year end to micro, small and medium enterprises as defined in The Micro, Small & Medium Enterprises development Act, 2006. This information has been relied upon by the statutory auditors of the Company.

29. Post reporting date events

No adjusting or significant non-adjusting events have occurred between 31 March 2024 and the date of authorization of these standalone financial statements.

30. Authorization of financial statements

The financial statement for the year ended 31 March 2024 was adopted by the board of directors on 13-04-2024.