Terms / rights attatched to equity shares

The company has single class of equity shares having face value of Rs.10 per share. The voting rights of shareholders in proportion to its share of paid up equity capital of the company. The Equity shares are entitled to receive dividend as declared from time to time. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting.

Note 32

01 Segment Information

I. Business Segments

The Company is only engaged in the business of manufacturing of Speciality Chemicals, Intermediates & API.

II. Geographical Segments

Disclosed based on revenues within India ( sales to customers in India ) and revenues outside India (sales to customer located outside India.)

(i) Defined Benefit Plans -

The Company has a defined benefit gratuity plan. Every employee who has completed five years or more of service gets a gratuity on departure at 15 days salary (last drawn salary) for each completed year of service. The scheme is funded with an insurance company in the form of a qualifying insurance policy. The Company has provided for gratuity based on actuarial valuation done as per Projected Unit Credit Method.

The following tables summarize the components of net benefit expense recognized in the profit and loss account and the funded status and amount recognized in the balance sheet for the respective plans.

The estimate of future salary increase, considered in the actuarial valuation, takes account of inflation, security, promotion and other relevant factors such as supply and demand in the employment market.

(ii) Defined Contribution Plans -

Amount of Rs. 32,63,700/- (Previous Year: Rs. 30,02,200/-) is recognized as an expense and included in Note 6 - "Contribution to Provident and other funds" in the Profit and Loss account.

The information has been given in respect of such vendors to the extent they could be identified as “Micro and Small Enterprises” enterprises on the basis of information available with the Company

The Company deals with various Micro and Small Enterprises on mutually accepted terms and conditions. Accordingly, no interest is payable if the terms are adhered to by the Company.Consequently, no interest has been paid or is due and no provision for interest payable to such units is required or has been made under Micro, Small and Medium Enterprises Development Act, 2006.

ii) There is No revaluation of company's Property, Plant and Equipment as on 31.03.2025 and 31.03.2024.

iii) There is no any loans and advances in the nature of loans granted to promoters, KMPs, directors and related parties.

iv) Capital-Work-in-Progress as on 31.03.2025 and 31.03.2024 are disclosed in Schedule KLM

v) There is no Intangible assets under development as on 31.03.2025 and 31.03.2024

vi) There is no benami property held by Company as on 31.03.2025 and 31.03.2024.

vii) Company is not declared as wilful defaulter by any authority

viii) Company don't have any transactions with companies struck off u/s 248 or 560 of the Companies Act, 2013

x) Compliance with approved scheme of arrangements u/s 230 to 237 of Companies Act,2013 is not applicable to this company.

xi) There is No any loans/funds advanced to any Intermediaries or funds to be received from Funding Parties.

xii) The Company has borrowings from Bank or financial institution in the nature of cash credit on the basis of security of stock, book debts, collateral security and personal guarantee of directors. The outstanding balance as on 31st March, 2025

xiv) The Company has Not declared/proposed any interim and final dividend for the year and previous financial year.

xv) As per Rule 11 (e) of Companies (Audit and Auditors) Rules, 2014, the company has not loaned or advanced or invested or received any funds to/from any entity(ies) or person(s) including foreign entities.

xvi) Compliance with number of layers of companies-Not Applicable to the Company

16 The Company has elected to exercise the option permitted under section 115BAA of the Income Tax Act 1961 as introduced by the Taxation Laws (Amendment)Ordinance, 2019. Accordingly, the Income tax is applicable to the Company is at the basic tax rate

of 22% plus applicable surcharge and cess w.e.f F.Y. 2022-2023.

17 Previous year comparatives

Previous year’s figures have been regrouped, where necessary to conform to the current year’s classification.