3.2 The company has made initial public offer pursuant provisions of chapter IX of the SEBI Regulations,2018, which opened for subscription on May 13th, 2024 and closed on May 15th 2024, for allotment of 37,68,000 equity shares of the company of Face Value of Rs. 10/- each issued at a price of Rs. 67/-per Equity share.

3.3 The company has issued 55,80,452 bonus shares to the fully paid equity shareholders of the company in proportion of 141:25 i.e. 141 fully paid equity shares for every 25 existing equity shares held on the record date i.e. 30th August 2023, from amount standing to the credit free reserve and / or the security premium account on or before August 31st, 2023.

3.4 Terms and rights attached to equity shares

The company has issued only one class of equity share having a par value of Rs. 10 per share. Each holder of equity shares is entitled to vote per share. The company declares and pays dividend if any, in Indian Rupees. The dividend proposed by the Board of Directors is subject to approval of the shareholders in the ensuing Annual General Meeting. In the event of liquidation of the company, the holders of equity shares will be entitled to receive remaining assets of the company, after distribution of all the preferential amount. The distribution will be in proportion to the number of equity shares held by the shareholder.

7.1 There are no dues to micro enterprises and small enterprises as defined under Micro, Small & Medium Enterprises Development Act, 2006 which are outstanding for a period more

than 45 days as on balance sheet date on 31st March 2025.

The above information regarding micro, small and medium enterprises has been determined on the basis of information available with the Company and has been duly relied upon by the auditors of the Company.

26 The Company is primarily engaged in the business of trading of automobile parts . The same is considered as a business segment and the management consider this as a single reportable segment. Hence, Accounting Standard (AS) 17 on Segment Reporting are not applicable on the Company.

27 Balance shown under head Sundry Debtors, Creditors and Advances are subject to confirmation.

35 No layers of companies has been established beyond the limit .

36 The Company did not have any long- term contracts including derivative contracts for which there were any material foreseeable losses.

37 The company does not have transactions with the companies struck off under section 248 of Companies Act ,2013.

38 The Company does not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any Benami property.

39 The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

40 The Company has not been declared wilful defaulter by any bank or financial institution or government or any government authority.

41 The financial statements were approved for issue by the board of directors on 28th May 2025.

42 Figures have been rounded off to the nearest thousands of rupees.

43 The Company has 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 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961).

44 Figures in brackets indicate negative (-) figures.

45 Previous year’s figures have been re- arranged or re- grouped wherever considered necessary.