The Company has only one class of shares referred to as equity shares having a face value of Rs.10/-. The equity shares rank pari passu in all respects including voting rights and entitlement of dividend.

The Board on 30th May 2024 approved the preferential allotment of 2,00,00,000 share warrants of Rs.10/- each, fully convertible to equivalent number of equity shares of Rs.10/- each, which was further approved by the shareholders at the 15th AGM held on 11th July 2024. Accordingly, 2,00,00,000 warrants were allotted on approval by the Board on 1st August 2024 against receipt of 25% monies.

On receipt of the balance 75% monies, the Board on 12th December 2024 approved the issuance and allotment of 1,37,50,000 equity shares on conversion of equivalent number of warrants, against monies received towards those

warrants. 93,75,000 Equity shares are allocated to Promoters of the company and 43,75,000 equity shares are allocated to other than promoters.

Pursuant to the allotment of the said equity shares on conversion of convertible warrants, the paid-up equity share capital of the company has increased from Rs.30 crores consisting of 3,00,00,000 equity shares of Rs.10/- each to Rs.43.75 crores consisting of 4,37,50,000 crore equity shares of Rs.10/- each.

As at the year ended 31st March 2025, 62,50,000 share warrants remained, which were then converted to equity shares on receipt of balance monies and consequent approval by the Board on 3rd April 2025.

The company has not issued any share as fully paid up without payment being received in cash.

During the year ended March 31, 2025, there was Nil dividend recognized as distributions to equity shareholders.

In the event of liquidation of the Company, the holder of equity shares will be entitled to receive the remaining assets of the Company, after distribution of all preferential amounts, if any, in proportion to the number of equity shares held by the shareholders.

The Company does not have any Holding or subsidiary company and hence there is no question of any shares of the company being held by its holding company, ultimate holding company and their subsidiaries/associates.

2.26 The Company has no information as to whether any of its business associate is covered within the meaning of Section 2 (n) of the Micro, Small and Medium Enterprises Development Act, 2006 as no declarations were received under the said Act from them.

2.27 There is no contingent liability required to be reported.

2.28 Value of Imports calculated on C.I.F. Basis - Traded goods Rs.2,579.30 Lakh (Pr.Yr. 1,977.18 Lakh)

2.29 Value of imported stores, spares and components consumed during the year - NIL (Pr. Yr. - NIL)

2.30 Expenditure in Foreign Currency Equivalent to - Rs.1.33 Lakh (Pr. Yr. - Rs 2.85 Lakh)

2.31 Remittances in Foreign Currency for Dividend to Non-Resident Shareholders - NIL (Pr. Yr. - NIL)

2.32 Earnings in Foreign Exchange - NIL (Pr. Yr. - NIL)

2.33 Risk Management

Capital Risk Management - The Company manages its capital to ensure that it will be able to continue as a going concern while maximizing the returns to Stakeholders. The Company has no borrowings, except overdraft facilities.

Financial and liquidity risk management objectives - The Company has a very conservative policy on investing surplus funds. The investments are mainly in fixed deposits with banks and financial institutions.

2.34 During the year under review, the Company has continued its food division business & operates in two reportable segments, as identified in accordance with IndAS-108: ‘Operating Segments’.

> Foods Business Division - Segment traded in import & sale of almonds

> Finance Business Division - Segment continues business activities of erstwhile amalgamating companies i.e. Funds lending, Investing in fixed term deposits & similar securities.

2.36 Employee Benefits

Gratuity benefits in India are governed by the Payment of Gratuity Act, 1972. It entitles an employee, who has rendered at least five years of continuous service, to gratuity at the rate of fifteen days wages for every completed year of service or part thereof in excess of six months, based on the rate of wages last drawn by the employee concerned.

The following table summarizes the gratuity benefits recognized in the statement of profit and loss and in the balance sheet, based on the actuarial valuation as at the year-end:

The details of the Company’s Gratuity Fund for its employees are given below which is certified by the actuary and relied upon by the auditors.

2.37 As the Company does not carry on any manufacturing activity, information regarding Licensed / Registered Capacity, Installed Capacity is not applicable.

2.38 The figures have been regrouped / rearranged, wherever necessary.