Terms / Rights attached to Equity Shares

The Company has only one class of equity share having par value of Rs. 5/- per share (PY: Rs. 10/- per share). Each holder of the equity share is entilted to one vote per share. Whenever the company declares dividend it will be paid in Indian Rupees. The dividend 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 holders of Equity Shares will be entitled to receive any of the remaining assets of the Company, after distribution of all preferential amounts. However, no such preferential amounts exist curently. The distribution will be in proportion to the number of Equity Shares held by the Shareholders.

5.1) The Company has availed a Rupee Term Loan from ICICI Bank, repayable in 63 monthly instalments of ?6.05 lakhs each from February 2025 to April 2030. The loan is secured by hypothecation of current assets, movable fixed assets and fixed deposits, and is backed by personal guarantees of the directors.

5.2) The Company has availed a vehicle loan from Mercedes-Benz Financial Services India Private Limited for acquisition of a vehicle. The loan carries an interest rate of 9.50% p.a. and is repayable in 47 monthly instalments of ?1.93 lakhs each and a final instalment of ?72.58 lakhs from November 2025 to October 2029. The loan is secured by hypothecation of the financed vehicle.

8.1) The Company has availed fund-based and non-fund-based working capital facilities, including bank guarantees, from banks. These facilities are primarily secured by a charge over fixed deposits and hypothecation of current assets, including inventories and trade receivables, and are further secured by equitable mortgage of immovable properties. Refer to the table under "Additional Information to Borrowings" for further details.

8.2) Loans from Group entires are unsecured in nature, bearing interest @ 10% p.a., and repayable on demand.

8.3) Loans from Other parties are unsecured in nature, bearing interest @ 12% p.a., and repayable on demand.

Note 34 Disclosures Of Corporate Social Responsibility Expenditure In Line With The Requirement Of Guidance Note On "accounting For Expenditure On Corporate Social Responsibility Activities":

As per section 135 of the Companies Act, 2013, a company, meeting the applicability threshold, needs to spend at least 2% of its average net profit for the immediately preceding three financial years on corporate social responsibility (CSR) activities.

The disclosure in respect of CSR expenditure is as follows:

Note 36

In the opinion of the board of directors the current assets, loan & advances are realisable in ordinary course of business at least equal to the amount at which they are stated in the Balance Sheet. The loans and advances made by company are unsecured and treated as current assets and not prejudicial to the interest of the Company.

Note 37

All the known income and expenditure and assets and liabilities have been taken in to account and that all the expenditure debited to the profit and loss account have been exclusively incurred for the purpose of the company's business.

Note 38

Balance in the accounts of debtors, creditors and advances are subject to confirmation/ reconciliation/adjustment from the respective parties.

Note 39

No significant subsequent events have been observed which may require an adjustments to the financial statements.

Note 40

Previous's Year Figures have been regrouped/reclassified wherever necessary to correspond with the current year's classification/disclosure.

Note 41 Additional Regulatory Information As Per Para Y Of Schedule III To Companies Act, 2013:

I) The Company does not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any Benami property under the Benami Transactions (Prohibition) Act, 1988 and rules made thereunder.

II) The Company has not revalued its Property, Plant and Equipment. The Company does not have any intangible assets under development. The Company does not have any capital work-in-progress.

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

IV) The Company has not traded or invested in Crypto Currency or Virtual Currency during the current and previous financial year.

V) The Company has not been declared as wilful defaulter by any bank or financial institution or other lender.

VI) The Company has made investments and granted loans/advances in the nature of loans to its subsidiaries, joint venture and other entities. The Company has complied with the applicable provisions of Sections 185 and 186 of the Companies Act, 2013 in respect of such transactions. The terms and conditions of the loans and investments are not, in the opinion of the management, prejudicial to the interests of the Company.

VII) 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.

VIII) The Company did not have any material transactions with companies struck off under Section 248 of the Companies Act, 2013 or Section 560 of Companies Act, 1956 during the financial year.

IX) The Company has not entered with any Scheme(s) of arrangement in terms of sections 230 to 237 of the Companies Act, 2013.

X) The Company has investments in subsidiaries, joint ventures and other entities, the details of which are disclosed in Note 31 to the Financial Statements. The management confirms that the Company has complied with the provisions of clause (87) of Section 2 of the Companies Act, 2013 read with the Companies (Restriction on Number of Layers) Rules, 2017, as applicable.

XI) A. No funds have been advanced or loaned or invested (either from borrowed funds or share premium or

any other sources or kind of funds) by the Company to or in any other persons or entities, including foreign entities ("Intermediaries"), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall, directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever ("Ultimate Beneficiaries") by or on behalf of the Company or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

B. No funds have been received by the Company from any persons or entities, including foreign entities ("Funding Parties"), with the understanding, whether recorded in writing or otherwise, that the Company shall directly or indirectly, lend or invest in other persons or entities identified in any manner whatsoever ("Ultimate Beneficiaries") by or on behalf of the Funding Parties or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.