Note (a): The business development assest comprises of expenditures incurred without revenue being recognised since pre production of the movie is delayed due to cast restructuring and other covid- 19 factors. Further, there is an outgoing development of Digital Application which is delayed due to technical glitches and frequent unavailability of app developers.

1.1) Details of the rights, preference and restrictions attached to each class of shares:

The Company has only one class of shares referred to as equity shares having a par value of Rs. 10/- per share. Each holder of equity shares is entitled to one vote per share. The dividend, if any, 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 of the Company the shareholders of 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 the number of equity shares held by the shareholders.

Note 23: The Company has implemented several steps including work from home, strict practice of hygiene, health and sanitation across its offices and site locations due to Covid-19 situation. Given the uncertainties associated with pandemic's nature and duration, the Company continues to closely monitor the changing situation.

Note 24: The Company does not have immovable property whose title deeds are not held in the name of the Company. The Company has not revalued its property, plant and equipment. The Company does not have any Capital WIP. The Company does not have any circuitous financial translations. The Company has not traded in any Crypto/Virtual currency.

Note 25: Previous year figure has been rearranged/ regrouped wherever necessary, to correspond with those of the current period's classification.