21.1 Rights, Preferences and Restrictions Attached to Equity Shares:

The Company has one class of equity shares having a par value of J 1/- each. each shareholder is eligible for one vote per share held. The dividend proposed by the 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 share holding.

21.2 The Committee of Directors (Rights Issue) at its meeting held on 02nd February, 2024, has inter alia considered and approved the rights issue of 2,05,97,225 fully paid-up Equity Shares of Rights issue price of J 20 per equity share (including a premium of J 18 per Equity Share) on Rights basis to the eligible equity shareholders in the ratio of 1 rights equity shares for every 7 equity shares held by the eligible equity shareholder for amount aggregating up to J 4,119.45 Lakhs. Out of the aforesaid issue, 2,05,97,225 equity shares were allotted by the Company on 14th June, 2024.

27.1 SBI, HDFC Bank, PNB, & Canara Bank have sanctioned working capital facilities (including GECL/WCTL Refer Note No. 23) of J 24,236 Lakhs (Increased from J 19,548 Lakhs) to the company under consortium banking arrangement (SBI consortium) wherein SBI is a lead bank (Total credit limit J24,236 Lakhs), as per details given below:

(i) State Bank of India sanctioned limit of J 6,500 Lakhs (Fund based limit of J 5,000 Lakhs and Non - Fund based Limit of J 1500 Lakhs).

(ii) Punjab National Bank Sanctioned Limit of J 5,279 Lakhs (Fund based limit of J 4,279 Lakhs Non Fund based Limit of J1000 Lakhs)

(iii) HDFC Bank Limited sanctioned limit of J 6,757 Lakhs (Fund based Limit of J 4,457 Lakhs Non Fund based Limit of J2300 Lakhs)

(iv) Canara bank sanctioned limit of J 3,000 Lakhs (reduced from J4,500 Lakhs) (Fund based limit of J 3,000 Lakhs)

(v) Indian Bank sanctioned limit of J 2,700 Lakhs (Fund based Limit of J 1,500 Lakhs Non Fund based Limit of J1200Lakhs)

SBI consortium has appointed PNB Investment Services Limited as ^Security Trustees

Working capital facilities are secured by Pari passu first charge by way of hypothecation over entire current assets of the

Company and Pari passu second charge by way of Hypothecation of proposed Plant & machinery to be procured out of Term

Loan granted by SBI. (Refer Note No. 27.2)

Working capital facilities granted by SBI Consortium are secured by collateral securities. (Refer Note No. 27.3)

27.2 Working capital facilities granted by SBI consortium J 24,236 Lakhs:

Charge in favor of PNB Investment Services Limited of J 24,236 Lakhs.

Pari passu first charge by way of hypothecation over entire current assets (present & future) of the Company including Raw

Material, Stock in Process, Stock in Transit, Finished Goods, Stores, Spares & Receivables etc., kept at all owned/leased

factory premises of the company or at any other place.

27.3 Collateral Securities for Working capital facilities of J 24,236 Lakhs granted by SBI Consortium.

As per sanction terms, charge on following collateral securities to be created

1 Pari Passu 1st charge by way of Equitable Mortgage over factory land and building at Block/Survey No. 155 paiki

admeasuring about 13,873 sq. mtrs. of Khata No. 447 (Old Account No. 350 ffl 6,791 sq. mtrs. and Account No. 349

ffl 7,082 sq. mtrs.) along with factory building standing thereon, situated at Mouje: Lodariyal, Taluka: Sanand, District: Ahmedabad, in the name of Mangalam Global Enterprise Limited.

2 Pari Passu 1st charge by way of Equitable Mortgage over residential Plot/Unit No. 17 admeasuring about 428 sq. mtrs., along with rights to use common roads and common plots in the scheme known as UOrchid Greensl situated at Mouje: Sanathal, Taluka: Sanand, District: Ahmedabad, in the name of Mangalam Global Enterprise Limited.

3 Pari Passu 1st charge by way of Equitable Mortgage over residential bungalow at Sub-Plot No. 31 admeasuring about 451 sq. mtrs., together with construction standing thereon, in Samast Brahmkshatriya Co-operative Housing Society Ltd., Final Plot No. 98, T.P. Scheme No. 22, Mouje: Paldi, Taluka: Sabarmati, District: Ahmedabad, in the name of Mangalam Global Enterprise Limited.

4 Pari Passu 1st charge by way of Equitable Mortgage over residential bungalow at Sub-Plot No. 19/B forming part of

Final Plot No. 464 paiki (City Survey No. 4089), admeasuring about 362.46 sq. mtrs., together with construction

(Ground to Second Floor), situated at Kalyan Society, T.P. Scheme No. 3 (Ellis Bridge), Mouje: Changispur, Taluka: Sabarmati, District: Ahmedabad, in the name of Chanakya Prakash Mangal.

5 Pari Passu 1st charge by way of Equitable Mortgage over Commercial Office No. 201, Second Floor, admeasuring about 502.51 sq. mtrs., together with undivided share of about 158 sq. mtrs., in the scheme known as SSetu Complexly situated at Mouje: Changispur, Taluka: Sabarmati, District: Ahmedabad, in the name of Mangalam Global Enterprise Limited.

6 Pari Passu 1st charge by way of Equitable Mortgage over non-agricultural land bearing Survey/Block No. 1025/3 admeasuring about 40,266 sq. mtrs. (Northern side 22,461 sq. mtrs.) together with construction standing thereon, situated at Mouje & Taluka: Kapadwanj, District: Kheda.

7 Pari Passu 1st charge by way of Equitable Mortgage over Sub-Plot No. 6 admeasuring about 4,289.20 sq. mtrs., together with construction standing thereon in Kapadwanj Industrial Estate (GIDC), Mouje & Taluka: Kapadwanj, District: Kheda.

8 Lien and Pari Passu 1st charge over Fixed Deposit of J1.14 Crore in the name of Mangalam Global Enterprise Limited.

9 Lien and Pari Passu 1st charge over Fixed Deposit of J1.68 Crore in the name of Mangalam Global Enterprise Limited.

10 Lien and Pari Passu 1st charge over Fixed Deposit of J2.00 Crore in the name of Mangalam Global Enterprise Limited,

proposed as substitution of collateral security for Plot No. 122/Paiki, Harij, Patan.

11 Pari Passu 1st charge by way of Hypothecation of existing Plant & Machinery of Kapadwanj Plant.

12 Pari Passu 1st charge by way of Hypothecation over Plant & Machinery located at Block/Survey No. 155/Paiki, Khata

No. 447, Village Lodariyal, Taluka: Sanand, District: Ahmedabad (Gujarat).

13 Pari Passu 1st charge by way of Equitable Mortgage over Mangalam Corporate House ffl First Floor, Sub-Plot No. 42, Shrimali Co-operative Housing Society Ltd., Ahmedabad ffl 380009, owned by Chanakya Prakash Mangal.

14 Pari Passu 1st charge by way of Equitable Mortgage over Mangalam Corporate House ffl Second Floor, Sub-Plot No. 42, Shrimali Co-operative Housing Society Ltd., Ahmedabad ffl 380009, owned by Chandragupt Prakash Mangal.

15 Pari Passu 1st charge by way of Equitable Mortgage over Mangalam Corporate House ffl Third Floor, Sub-Plot No. 42, Shrimali Co-operative Housing Society Ltd., Ahmedabad ffl 380009, owned by Chandragupt Prakash Mangal.

16 Pari Passu 1st charge by way of Equitable Mortgage over Mangalam Corporate House ffl Fourth Floor, Sub-Plot No. 42, Shrimali Co-operative Housing Society Ltd., Ahmedabad ffl 380009, owned by Chandragupt Prakash Mangal.

17 Pari Passu 1st charge by way of Equitable Mortgage over multiple parcels of multipurpose non-agricultural land bearing City Survey Nos. NA79, NA80, NA81 & NA84, admeasuring in aggregate about 1,07,685 sq. mtrs., situated at Mouje: Manpura, Taluka: Santalpur, District: Patan.

18 Pari Passu 1st charge by way of Equitable Mortgage over multipurpose non-agricultural land bearing City Survey Nos. NA605, NA608, NA609p1 & NA609p2, admeasuring in aggregate about 50,127 sq. mtrs., situated at Mouje: Varahi, Taluka: Santalpur, District: Patan.

27.4 The Company has borrowings from banks on the basis of security of current assets. The quarterly returns or statements of

current assets filed by the Company with banks are in agreement with the books of accounts and borrowing terms except

incase of quarter ended 31-Mar-2026 as the Company has filed statement of different date.

Notes: The Following properties have been released against properties mentioned under serial number 13 to 18 offered as collateral securities

1 Pari Passu 1st charge by way of Equitable Mortgage over immovable property being Sub -Plot No. C-4-B (as per approved plan Sub plot No. 3-4-B), admeasuring about 5400 sq.mts., together with construction standing thereon situated upon non - agricultural land bearing Survey Nos. (i) 943/2 (Revenue Account No. 1208) (Old Survey No. 242), admeasuring about 2256 sq.mtr., and (ii) 944/2 (Revenue Account No. 3144) (old Survey No. 243), admeasuring about 3144 sq.mtr., total admeasuring about 5400 sq.mts., known as EPrathana UpvanS) of Prathana Co-operative Housing Society Limited at mouje: Manipur, Taluka: Sanand, District: Ahmedabad in the name of Mangalam Global Enterprise Limited and Specific Worldwide LLP

2 Sub - Plot No. 21, admeasuring about 674.15 sq.mts., - plot area together with construction of ground, first and second floor, total admeasuring about 565.09 sq.mts., standing thereon together with right to use common amenities, roads etc., in the scheme known as ESarthi - 3S in the Sarthi - 3 Co-operative Housing Society Limited situated upon nonagricultural land bearing Survey Nos. 58, 68paiki, 57, 63, and 60 paiki, being allotted Final Plot No. 106 paiki Sub -I Plot No. 1 to 5 in the Town Planning Scheme No. 2 of mouje: Thaltej, Taluka: Ghatlodia, District: Ahmedabad.

B. Defined Contribution Plans :

Gratuity (Unfunded) :

(i) The company administers its employees gratuity scheme unfunded liability. The present value of the liability for the defined benefit plan of gratuity obligation is determined based on actuarial valuation by an independent actuary at the period end, which is calculated using the projected unit credit method, which recognises each year of service as giving rise to additional unit of employee benefit entitlement and measures each unit separately to build up the final obligation.

(ii) Gratuity benefits in India are governed by the payment of Gratuity Act, 1972. the Key Features are as under:

Benefits Offered : 15 / 26 X Salary X Duration of Service

Salary Definition : Basic Salary Including Dearness Allowance (If Any)

Benefit Ceiling : Benefit Ceiling of ? 20 Lakhs (Not Applied)

Vesting Conditions : 5 Years of Continuous Service (Not Applicable In Case Of Death/ Disability)

Benefit Eligibility : Upon Death or Resignation or Withdrawal or Retirement Retirement Age : 58, 60, 62 or 65 Years

(iii) Risks associated to the defined benefit plan of Gratuity:

(a) Investment / Interest Risk:

The present value of defined benefit plan liability is calculated using discount rate determined with refence to market yield on government bonds denominated in Indian rupees. A decrease in the bond interest rate will increase the plan liability.

(b) Longevity Risk:

The present value of the defined benefit plan liability is calculated by reference to the best estimate of the mortality of the plan participants both during and after their employment. An increase in the life expectancy of the plan participants will increase the plants liability.

(c) Salary Risk:

The present value of the defined benefit plan liability is calculated by reference to the future salaries of the plan participants. as such, an increase in the salary of the plan participants will increase the plants liability.

@ The Company has received notice from Advantage Oil Private Limited related to on account of compensation for early termination of bundi plant lease demanding of J 458.27 Lakhs as a due as on 19-10-2023, which are not payable as per opinion of the management of the company.

It is not practicable for the Company to estimate the timings of cash outflows, if any, in respect of the above pending resolution of the respective proceedings as it is determinable only on the receipt of the judgements/decisions pending with various forums/ authorities.

The Company does not expect any reimbursements in respect of the above contingent liabilities.

The Company has evaluated the impact of Supreme Court (ESCffl) judgement dated February 28, 2019 in the case of Regional Provident Fund Commissioner (II) West Bengal v/s Vivekananda Vidyamandir and Others, in relation to exclusion of certain allowances from the definition of Ebasic wagesS of the relevant employees for the purposes of determining contribution to Provident Fund (EPFS) under the EmployeesfflProvident Fund & Miscellaneous Provisions Act, 1952. There are interpretation issues relating to the said SC judgement. Based on such evaluation, management has concluded that effect of the aforesaid judgement on the Company is not material and accordingly, no provision has been made in the financial statements.

(a) The Company has identified its operating segments based on the nature of products and services, the risks and returns associated with the business, and the internal financial reporting reviewed by the Chief Operating Decision Maker (CODM) / Managing Director and Board of Directors.

Based on the criterion as mentioned in Ind-As-108-GDperating Segment") the Company has identified its reportable segments, as follows:

1 Agri Products

This segment comprises manufacturing, processing, trading and dealing of edible and non-edible oils, oil seeds and their derivatives, cotton and cotton ginning, rice, wheat and other agro commodities. The segment includes bulk commodity operations catering to domestic and export markets, supported by integrated processing facilities.

2 Agri Retail & FMCG

This Segment comprising retail operations and sale of Fast-Moving Consumer Goods (FMCG), these products are marketed as natural, plant-based, and wellness-oriented consumer products, aimed at daily health, nutrition, and self-care needs.

The segment operates through Direct-to-consumer (D2C) online platform and Retail presence and brand-led distribution. This segment has a different risk-return profile compared to bulk agri trading due to factors such as branding, consumer demand, pricing strategies, and retail distribution.

Forensic audit with regard to the financial statement of the Company for the FY 2019-20, FY 2020-21 and FY 2021-22 in context with the disclosure of financial information and the business transactions initiated by SEBI. Based on the report submitted by the forensic auditor, SEBI has issued show cause notice to the company. In response to the show ccause notice the company is in process to comply with the same and has filed a preliminary response along with the settlement application with the SEBI in March, 2025.

The promoter & promotor group of the company i.e. Vipin Prakash Mangal, Chanakya Prakash Mangal, Rashmi Mangal & Mangalam Worldwide Limited, have informed the Company that on 03rd February, 2025, they have received a Show Cause Notice (GSCNEi) in the matter of Mangalam Global Enterprise Limited dated 29th January, 2025, issued under Sections 11(1), 11(4), 11(4A), 11B(1) and 11B(2) of the Securities and Exchange Board of India Act, 1992 (GSEBI Act") by SEBI, alleging violation, inter-alia, of provisions of Section 12A (d) and (e) of SEBI Act read with Regulation 3(a), (b), (c), (d), 4(1), 4(2) (a) (d) of SEBI (Prohibition of Fraudulent and Unfair Trade Practices relating to Securities Market) Regulations, 2003 (GPFUTP Regulations"). The Promoters of the company is in process to comply with the same and has filed a preliminary response along with the settlement application with the SEBI in March, 2025, the final outcome of the same is awaited. Since the Company is not a party to this SCN in respect of the above mentioned provisions, there will not be any financial implications of this SCN on the Company.

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Note - 54 - Financial Instruments:

The Company's financial liabilities mainly comprise the loans and borrowings in foreign as well as domestic currency, money related to capital expenditures, lease liabilities, trade and other payables. The main purpose of these financial liabilities is to finance the Company's operations. The Company's financial assets comprise mainly of investments, security deposits, cash and cash equivalents, other balances with banks, trade and other receivables that derive directly from its business operations.

The Company is exposed to the Market Risk, Credit Risk and Liquidity Risk from its financial instruments.

The Management of the Company has implemented a risk management system which is monitored by the Board of Directors of the Company. The general conditions for compliance with the requirements for proper and future-oriented risk management within the Company are set out in the risk management principles. These principles aim at encouraging all members of staff to responsibly deal with risks as well as supporting a sustained process to improve risk awareness. The guidelines on risk management specify risk management processes, compulsory limitations, and the application of financial instruments. The risk management system aims to identify, assess, mitigate the risks in order to minimize the potential adverse effect on the Company's financial performance.

The following disclosures summarize the Company's exposure to the financial risks and the information regarding use of derivatives employed to manage the exposures to such risks. Quantitative Sensitivity Analysis has been provided to reflect the impact of reasonably possible changes in market rate on financial results, cash flows and financial positions of the Company.

Fair Value Hierarchy

The fair value of financial instruments as referred to in note below has been classified into three categories depending on the inputs used in the valuation technique. The hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities [Level 1 measurements] and lowest priority to unobservable inputs [Level 3 measurements].

The Categories used are as follows:

Level 1: Quoted prices for identical instruments in an active market

Level 2: Directly (i.e. as prices) or indirectly (i.e. derived from prices) observable market inputs, other than Level 1 inputs; and Level 3: Inputs which are not based on observable market data (unobservable inputs). Fair values are determined in whole or in part using a net asset value or valuation model based on assumptions that are neither supported by prices from observable current market transactions in the same instrument nor are they based on available market data.

B. Market Risk

Market Risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. Market Risk comprises three types of Risk: ^Interest Rate Risk, Currency Risk and Other Price Risklll Financial instrument affected by the Market Risk includes loans and borrowings in foreign as well as domestic currency, retention money related to capital expenditures, trade and other payables.

(a) Interest Rate Risk

Interest Rate Risk is the risk that fair value or future cash outflows of a financial instrument will fluctuate because of changes in market interest rates. An upward movement in the interest rate would adversely affect the borrowing cost of the Company. The Company is exposed to long term and short - term borrowings. The Company manages interest rate risk by monitoring its mix of fixed and floating rate instruments and taking actions as necessary to maintain an appropriate balance. The Company has not used any interest rate derivatives.

(b) Foreign Currency Risk

The Company is exposed to foreign exchange risk arising from foreign currency transactions, primarily with respect to the US Dollar. Foreign exchange risk arises from recognized assets and liabilities denominated in a currency that is not the functional currency of the Company. Considering the volume of foreign currency transactions, the Company has taken certain forward contracts to manage its exposure.

Credit risk is the risk that a counterparty fails to discharge its obligation to the Company. The Company's exposure to credit risk is influenced mainly by cash and cash equivalents, trade receivables and other financial assets measured at amortized cost. The Company continuously monitors defaults of customers and other counterparties and incorporates this information into its credit risk controls.

The Company assesses and manages credit risk based on internal credit rating system. Internal credit rating is performed for each class of financial instruments with different characteristics. The Company assigns the following credit ratings to each class of financial assets based on the assumptions, inputs and factors specific to the class of financial assets. (i) Low credit risk, (ii) Moderate credit risk, (iii) High credit risk.

Based on business environment in which the Company operates, a default on a financial asset is considered when the counter party fails to make payments within the agreed time period as per contract. Loss rates reflecting defaults are based on actual credit loss experience and considering differences between current and historical economic conditions.

• Cash and Cash Equivalent and Bank Balance:

Credit Risk related to cash and cash equivalents and bank balance is managed by only accepting highly rated banks and diversifying bank deposits and accounts in different banks.

• Loans and Other Financial Assets measured at Amortized Cost:

Other financial assets measured at amortized cost includes export benefits receivables, bank deposits with maturity of more than 12 months and other receivables. Credit risk related to these other financial assets is managed by monitoring the recoverability of such amounts continuously, while at the same time internal control system in place ensure the amounts are within defined limits.

• Trade Receivables:

Life time expected credit loss is provided for trade receivables. Based on business environment in which the Company operates, a default on a financial asset is considered when the counter party fails to make payments within the agreed time period as per contract. Loss rates reflecting defaults are based on actual credit loss experience and considering differences between current and historical economic conditions. Assets are written off when there is no reasonable expectation of recovery, such as a debtor declaring bankruptcy or a litigation decided against the Company. The Company continues to engage with parties whose balances are written off and attempts to enforce repayment. Recoveries made are recognized in statement of profit and loss.

• Expected Credit Losses:

Expected Credit Loss for Trade Receivables and Other Receivables under simplified approach:

The Company recognizes lifetime expected credit losses on trade receivables & other receivables using a simplified approach, wherein Company has defined percentage of provision by analyzing historical trend of default based on the criteria defined below and such provision percentage determined have been considered to recognize life time expected credit losses on trade receivables/other receivables (other than those where default criteria are met in which case the full expected loss against the amount recoverable is provided for). Further, the Company has evaluated recovery of receivables on a case to case basis. No provision on account of expected credit loss model has been considered for related party balances. The Company computes credit loss allowance based on provision matrix. The provision matrix is prepared on historically observed default rate over the expected life of trade receivable and is adjusted for forward - looking estimate.

Liquidity Risk is the risk that the Company will encounter difficulty in raising the funds to meet the commitments associated with financial instruments that are settled by delivering cash or another financial asset. Liquidity risk may result from an inability to sell a financial asset quickly at close to its fair value. Management monitors rolling forecasts of the Company's liquidity position and cash and cash equivalents on the basis of expected cash flows. The Company takes into account the liquidity of the market in which the entity operates.

Note - 55 - Disclosure Under Section 186(4):

Surplus funds have been invested with various corporates (un-related parties). It is repayable on demand and carries interest rate of 12% p.a. Maximum balance outstanding during the year is J 877.59 Lakhs (PY J 862.05 Lakhs).

Note - 56 - Utilisation of Borrowed Funds and Share Premium:

As on March 31, 2025 there is no Unutilised Amounts in respect of any Issue of Securities and Long Term Borrowings from Banks and Financial Institutions. The Borrowed Funds have been Utilised for the Specific Purpose for which the Funds were raised.

Reason for Variance:

(i) Debt Equity Ratio improved due to higher retained earnings strengthening the equity base and reduction in borrowings following repayment of long-term loans and optimization of working capital financing.

(ii) Return on Equity Ratio increased primarily driven by significant growth in profitability, supported by consistent margins, outpacing the increase in shareholders!!! equity.

(iii) Trade Payables Turnover Ratio declined due to a substantial increase in trade payables, reflecting higher procurement levels on account of increase in scale of operation in line with industries practise during the year.

(iv) Net profit margin improved on account of better realizations, effective cost management, and by consistent margins across agri trading activities.

(v) Return on Investment imcreased due to deployment of surplus funds into income-generating investments during the year.

Note - 58 - Events Occurring after the Balance Sheet Date:

The company evaluates events and transactions that occur subsequent to the balance sheet date but Prior to approval of the financial statements to determine the necessity for recognition and/or reporting of any of these events and transactions in the financial statements.

The Board of Directors has recommended a dividend for the financial year 2025026, which is subject to the approval of shareholders at the ensuing Annual General Meeting (Refer Note No. 22).

Note 0 59 - Audit Trail:

The company uses an accounting software for maintaining its books of account which has a feature of recording audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the software, except that audit trail feature is not enabled at the database level insofar as it relates to accounting software. Further no instance of audit trail feature being tampered with was noted in respect of accounting software(s) where the audit trail has been enabled. Additionally, the audit trail of prior year(s) has been preserved by the company as per the statutory requirements for record retention to the extent it was enabled and recorded in the respective years.

Note 0 60 - Social Security Code:

The Government of India has consolidated various existing labour laws into four codes, namely the Code on Wages, 2019; the Code on Social Security, 2020; the Industrial Relations Code, 2020; and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "New Labour Codes“). These Codes became effective from 21 November 2025.

The Company has evaluated the impact of the New Labour Codes on its employee benefit obligations. Based on the assessment carried out, including actuarial valuation as at 31 March 2026, the implementation of the Codes has not resulted in any material impact on the CompanyS gratuity liability.

As the detailed rules and clarifications under the Codes continue to evolve, the Company will closely monitor further developments and account for any changes, if required, in future periods.

Note 0 61 - Additional Regulatory Information:

(a) The title deeds of immovable properties (other than properties where the Company is the lessee and the lease agreements are duly executed in favour of the lessee) are held in the name of the Company.

(b) The Company does not have any Investment Property.

(c) The Company has not revalued its Property, Plant and Equipment (including Right-of-Use Assets) and Intangible Assets.

(d) There are no Loans or Advances in the nature of loans that are granted to Promoters, Directors, KMPs and their Related Parties (as defined under Companies act, 2013), either severally or jointly with any other person, that are outstanding as on 31 March 2026:

(i) Repayable on Demand; or

(ii) Without specifying any terms or period of repayment

(e) The Company does not have any Capital Work in Progress.

(f) There are no Intangible Assets under development as on 31 March 2026.

(g) No Proceedings have been initiated or pending against the Company for holding any Benami Property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder.

(h) Borrowings Secured against Current Assets: Refer Note No. 50 (C)

(i) The Company is not declared Willful Defaulter by any Bank or Financial Institution or Other Lender.

(j) The Company has not undertaken any transactions with Companies Struck Off Under Section 248 of the companies act, 2013 or section 560 of companies act, 1956.

(k) No Charges or satisfaction of charges are yet to be registered with registrar of companies beyond the statutory period as on 31 March 2026.

(l) The Company has 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.

(m) No Scheme of arrangements has been approved by the competent authority in terms of sections 230 to 237 of the Companies Act, 2013.

(n) The Company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other person(s) or entity(ies), 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 to or on behalf of the ultimate beneficiaries.

(o) The Company has not received any fund from any person(s) or entity(ies), including foreign entities (funding party) 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 party or provide any guarantee, security or the like on behalf of the ultimate beneficiaries.

(p) No Transactions has been surrendered or disclosed as income during the year in the tax assessment under the income tax act, 1961. There are no such previously unrecorded income or related assets.

(q) Corporate Social Responsibility (CSR): Refer Note No. 52

(r) The Company has not traded or invested in Crypto Currency or Virtual Currency during the financial year.

Note - 62 :

Previous Years figures have been regrouped, rearrange, reclassified, recasted wherever necessary to correspond with the current year classification / disclosure.

Note - 63 : Authorisation of Financial Statements:

The Financial Statements for the year ended 31 March 2026 were approved by the board of directors on 18th April 2026.