1. Previous year figures have been recast and regrouped wherever necessary.
2. In the opinion of the Board, the Current Assets, Loans and Advances are approximately of the value stated
if realized in the ordinary course of business. The provisions of all known liabilities is adequate and not in
excess of the amount reasonably necessary.
3. The provision for Income Tax has been made as per the provisions of the Income Tax Act,1961
4. Amount held in margin accounts with State Bank Of India, PanchananBhawan Branch, Bhopal & with State
Bank of India SME Branch Bhopal is ^552.28thousand (Previous year ^602.28 thousand).
6. Amount payable to SSI Units beyond a period of 45days is nil.
7. Expenditure on Scientific Research:-
a) Capital Expenditure - ^ 11269.58 (Previous Year ^4728.07)
b) Revenue Expenditure - ^ 22836.36 (Previous Year ^18649.62)
3. Statement showing calculation of Earnings Per Share as per AS-20 issued by The Institute of Chartered
Accountants of India:-
COST AUDITORS/COST RECORD
The Company is required to maintain cost records as specified by the Central Government as per Section
148(1) of the Act and the rules framed thereunder and accordingly, the Company has made and maintained
such cost accounts and records.
In terms of Section 148 of the Act read with the Companies (Cost Records and Audit) Rules, 2014, based on
the recommendations of the Audit Committee, the Board of Directors have appointed Sanjay Kasliwal &
Associates, Cost Accountants & Social Auditor (Firm Registration No. 100888), being eligible, to conduct Cost
Audit relating to the business of the Company for the year ending 31st March 2027.Whereas Cost Audit Report
for the Financial Year 2025-26 will be submitted to the Ministry of Corporate Affairs within prescribed time.
Sanjay Kasliwal & Associates, have confirmed that they are free from disqualification specified under Section
141(3) and proviso to Section 148(3) read with Section 141(4) of the Act and that their appointment meets
the requirements of Section 141(3)(g) of the Act. They have further confirmed their independent status and
an arm's length relationship with the Company.
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