14.2 Rights, Preferences and restrictions attached to equity shares

The company has one class of equity shares having a par value of Rs. 1 each. Each shareholder is eligible for one vote per share held. The dividend proposed by 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.

14.4 Note: *The change in the shareholding pattern is attributable to the preferential allotment of 2,01,43,920 equity shares to Mr. Ashish P. Patel, Promoter of the Company, pursuant to the conversion of unsecured loan into equity, resulting in an increase in the total paid-up share capital of the Company. Consequently, there has been a change in the percentage shareholding of the promoters as well as other shareholders.

B. Defined benefit plans:

The Company has following post-employment benefits which are in the nature of defined benefit plans:

(a) Gratuity: The Company operates gratuity plan wherein every employee is entitled to the benefit as per scheme of the Company, for each completed year of service. The benefit vests only after five years of continuous service, except in case of death/disability of employee during service. The vested benefit is payable on separation from the Company, on retirement, death or termination.

37. SEGMENT INFORMATION Primary operating segment

In Line with Ind AS 108 on Operating Segment and basis of the review of operations being done by the senior management, the operations of group falls under real estate business which is considered to be the only reportable segment by the management.

Information about major customers

Revenues from aggregate five of the customers of the Company for the year ended 31 March, 2025 were Rs. 624.00 Lacs (approximately 81.48% of total revenues) which is more than 10% of the total revenues.

Revenues from aggregate two of the customers of the Company for the year ended 31 March, 2024 were Rs. 502.12 Lacs (approximately 74.23% of total revenues) which is more than 10% of the total revenues.

Note: On August 8, 2024, the Company issued 20,143,920 equity shares of face value ^1 each at an issue price of Rs.4.25 per share, for cash consideration. As this is a fresh issue of shares for consideration, there is no restatement of prior period Earnings Per Share (EPS), and the impact of the share issue is considered from the date of allotment.

II. The cash on hand balance has not been verified by the auditors and the same has been stated based on the certificate of a director.

III. Disclosure under the Micro, Small and Medium Enterprises Development Act, 2006 are provided as under to the extent the company has received intimation from the "Suppliers" regarding their status under the Act.

IV. Previous year's figures have been regrouped wherever necessary to make them comparable with those of the current year.

V. Company has an agreement with Shantinagar Co-operative Society for development of plots and resale for the scheme called "Radhe Acre" which is currently undergoing in a dispute with Shantinagar Co Op Society and earlier owners of land regarding the title of the land, In this regards Supreme court has put on a stay on selling any plots under this scheme, However management of company is of the opinion that the stay will be releived very soon, and as company is not a party of dispute this litigation will not cause any loss to the company.