3.4 The company has only one class of shares referred to as equity shares having a par value of Rs.10/- each. Each holder of equity shares is entitled to one vote per share.

3.5 Aggregate number of equity shares allotted as fully paid up pursuant to contract(s) without payment being received in cash, allotted as fully paid up by way of Right Issue: Right Issue shares: 13,50,000

of Rs. 10 each issued on 02/12/22

3.6 The company declares and pays dividend in Indian Rupees. No dividend has been declared by the company during the year ended March 31, 2024.

Note 34 Contingent Liabilities

(Amount in Rs.)

Particulars

As at 31st March, 2024

As at 31st March, 2023

Claims against the company not acknowledged as debt

Guarantees

NA

Other money for which the company is contingently liable

Total

Note 35 Capital Commitments

(Amount in Rs.)

Particulars

As at 31st March, 2024

As at 31st March, 2023

Estimated amount of contracts remaining to be executed on capital account and not provided for

Uncalled liability on shares and other investments partly paid Other commitments (specify nature)

NA

Total

The Company is mainly engaged in the business of Agriculture Industry, Manufacturing & Processing of seeds which is considered as the primary reportable business

The Segment Revenue in the Geographical Segment considered for disclosure are as follows:

i) Revenue within India includes sales to customers located within India

ii) Revenue outside India includes sales to customers located outside India including Export Benefits / Incentives

a. The company shall explain the items included in numerator and denominator for computing the above ratios. Further, explanation shall be provided for any change in the ratio by more than 25% as compared to the preceding year.

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

c. The Company has not availed any Cash Credit Limits from Banks or Financial Institutions.

d. The Company is not declared as wilful defaulter during the year.

e. The Company does not have any transactions with struck-off companies.

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

g. Company has complied with the numbers of layers prescribed under 2(87) of the Companies Act, 2013 read with Companies (Restriction on number of Layers) Rules, 2017.

h. The Company is not in any process of any Scheme of Arrangements with Competent Authority in terms of Section 230 to Section 237 of Companies Act, 2013.

j. The Company has not advanced or loaned or invested funds to any other persons or entities, including foreign entities (intermediaries) with the understanding that intermediary shall :

i. directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or an behalf of the Company (Ultimate Beneficiaries), or

ii. Provide any guarantee, security or the like on behalf of Ultimate Beneficiaries.

k. The Company have not received any fund from any persons or entities, including foreign entities (Funding Party) with the understanding that Company shall:

i. directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or an behalf of the Funding Party (Ultimate Beneficiaries), or

ii. Provide any guarantee, security or the like on behalf of Ultimate Beneficiaries.

l. The Company have no 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.

m. The Company have not traded or invested in Crypto currency or Virtual Currency during the financial year.

Note 48 Other Disclosures

(a) Based on the information available with the Company and as informed to us by the management, there are no suppliers as defined under the "Micro, Small and Medium Enterprises Development Act, 2006" and hence the disclosure relating thereto under the said Act is not applicable.

(b) Prior year comparatives have been regrouped and reclassified wherever necessary to conform to the current year’s presentation. Amounts and other disclosures for the prior year are included as an integral part of the current year financial statements and are to be read in relation to the amounts and other disclosures relating to the current year.

Disclosure where company has taken borrowings from Banks and FI’s on the basis of security of current Assets The Company has not availed any Cash Credit Limits from Banks or Financial Institutions

(a) whether quarterly returns or statements of current assets filed by the Company with banks or financial institutions are in agreement with the books of accounts.

(b) if not, summary of reconciliation and reasons of material discrepancies, if any to be

g. Registration of charges or satisfaction with Registrar of Companies

The Company do not have any charges or satisfaction which is yet to be registeredwith ROC beyond the statutory period.

Where any charges or satisfaction yet to be registered with Registrar of companies beyond the statutory period, details and reasons thereof shall be disclosed.

h. Compliance with number of layers of companies

The Company is not in any process of any Scheme of Arrangements with Competent Authority in terms of Section 230 to Section 237 of Companies Act, 2013.

Where the company has not 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, the name and CIN of the companies beyond the specified layers and the relationship/extent of holding of the company in such downstream companies shall be disclosed

i. Compliance with approved Scheme(s) of Arrangements

The Company is not in any process of any Scheme of Arrangements with Competent Authority in terms of Section 230 to Section 237 of Companies Act, 2013

j. Utilisation of Borrowed funds and share Premium

(A) Where a company has advanced or loaned or invested funds to any other person or entity/including foreign entities with the help of Intermediary then company shall disclose the following

The Company has not advanced or loaned or invested funds to any other persons or entities, including foreign entities (intermediaries) with the understanding that intermediary shall :

i. directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or an behalf of the Company (Ultimate Beneficiaries), or

ii. Provide any guarantee, security or the like on behalf of Ultimate Beneficiaries

k. (B) Where a company has received any fund from person or entity,including foreign entities with the understanding that company shall perform the activities then company shall disclose the following

The Company have not received any fund from any persons or entities, including foreign entities (Funding Party) with the understanding that Company shall:

i. directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or an behalf of the Fundign Party (Ultimate Beneficiaries), or

ii. Provide any guarantee, security or the like on behalf of Ultimate Beneficiaries.

l. Undisclosed Income

The Company have no 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.

m. Details of Crypto Currency or Virtual Currency

The Company have not traded or invested in Crypto currency or Virtual Currency during the financial year.