Additional regulatory information

(a) Details of crypto currency or virtual currency

The Company has neither traded nor invested in Crypto currency or Virtual Currency for the year ended March 31, 2025 & 2 024. Further, the Company has also not received any deposits or advances from any person for the purpose of trading or investing in Crypto Currency or Virtual Currency.

(b) Compliance with approved scheme of arrangements

The Company is not engaged in any scheme of arrangements.

(c) Undisclosed income

During the Periods, the Company has not surrendered or disclosed as income any transactions not recorded in the books of accounts in the course of tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961).

(d) Relationship with struck off companies

The Company does not have any transactions with the companies struck off under section 248 of the Companies Act, 2013 or section 560 of the

Companies Act, 1956 for the year ended March 31, 2025 & 2 024.

(e) Compliance with numbers of layers of companies

The provisions of Clause 87 of Section 2 of the Companies Act, 2013, read with the Companies (Restriction on Number of Layers) Rules, 2017, are not applicable to the Company.

(f) Utilisation of borrowed funds and share premium

During the year ended March 31, 2025 & 2024, the Company has not advanced or Loans or invested funds (either borrowed funds or share premium 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:

i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Company (Ultimate Beneficiaries) or

ii) provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

During the year ended March 31, 2025 & 2024, 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:

i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or

ii) provide any guarantee, security, or the like on behalf of the ultimate beneficiaries.

(g) The Company has not been declared Wilful Defaulter by any bank or financial institution or government or any government authority.

(h) No proceeding have been initiated nor pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act,1988 (45 of 1988) and rules made thereunder.

(i) Fair value measurement

Fair value measurements are categorised into three levels in a fair value hierarchy based on the inputs used in the valuation techniques, as follows: Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company can access at the measurement date.

Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices).

Level 3: Inputs for the asset or liability that are not based on observable market data (unobservable inputs).

(j) Audit Trail

The Company has used accounting software for maintaining its books of account; however, the software does not have a feature of recording an audit trail (edit log) as required under Rule 3(1) of the Companies (Accounts) Rules, 2014, as amended. Accordingly, the audit trail (edit log) of all transactions, including any modifications or deletions, was not maintained throughout the financial year ended March 31, 2025. However, The Company is in the process of evaluating and implementing suitable accounting software which will have the required audit trail (edit log) functionality.

(k) Market Risk

Market risk is the risk of loss of future earnings, volatility of future cash flows and fluctuations in fair value of financial assets. The fair value of a financial asset may fluctuate because of changes in interest rates, foreign currency exchange rates, equity prices and other market changes that affect market risk sensitive instruments. Market risk is attributable to all market risk sensitive financial instruments.

(l) Foreign currency risk:

The Company is exposed to foreign currency risk arising mainly from its imports in foreign currencies. Fluctuations in exchange rates between the functional currency (INR) and foreign currencies such as USD may impact the Company's financial results.

Risk Management / Mitigation:

The Company manages its foreign currency risk through:

1. Continuous monitoring of foreign exchange rate movements,

2. Natural hedging by matching payables in the same currency to the extent possible,

3. Regular review of open foreign currency exposures by management.

The Company's exposure to foreign currency risk is limited to the extent of the net open positions in foreign currency at the reporting date.

(m) Commodity Price risk

The Company is exposed to fluctuations in the prices of various commodities including construction materials (such as steel), rough diamonds, gold and agricultural products (such as bajra, castor seed, and other agro commodities). Prices of these commodities are affected by multiple factors such as global demand-supply dynamics, seasonal variations in agricultural output, exchange rate fluctuations, international market conditions, and changes in government policies and regulations.

Such volatility in commodity prices may have a significant impact on the Company's revenues, cost of sales, and margins.

The Company manages its commodity price risk through the following measures:

1. Diversification of its product portfolio across different commodities,

2. Maintaining adequate inventory to reduce the impact of short-term volatility,

3. Continuous monitoring of domestic and international commodity markets, and

4. Developing long-term relationships with suppliers to ensure price stability.

The Company's exposure to commodity price risk is primarily with respect to its procurement and trading activities in the above-mentioned commodities.

(n) Liquidity risk

The Company manages its liquidity risk by maintaining adequate cash and bank balances, ensuring availability of funding through committed credit lines, and actively monitoring its operational cash flows. Based on our audit procedures and the information reviewed, we are of the opinion that the Company has sufficient liquidity as at March 31, 2 025 to meet its financial obligations as and when they fall due.

(o) Subsequent events

No material events have occurred after the reporting date that would require disclosure or adjustment in the financial statements for the year ended March 31, 2025.

(p) Segment Reporting

The Company is engaged in multiple business activities and operates in more than one reportable segment. The Company prepares separate financial statements as well consolidated financial and hence segment reporting as required under Ind AS 108 - 'Operating Segment' has been given in consolidated financial statements. Hence, no separate disclosure of segment reporting is required.

(q) Contingent Liability

The Company does not have any contingent liabilities as at March 31, 2 025 (Previous year: Nil).

(r) Deferred Tax Asset : [IND AS-22]

The company has created Deferred Tax Asset as required by Indian Accounting Standards (IND AS) - 22.