Note 1 : Terms/Rights attached to Equity Shares :

The holder of equity shares of Rs. 10 each is entitled to one vote per share. The equity shareholders are entitled to dividend only if dividend in a particular financial year recommended by the Board of Directors and approved by the members at the annual general meeting of that year, in the event of liquidation of the company, the holders of equity shares will be entitled to receive any of the remaining assets of the Company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by shareholders.

Note 2. During the year the Company has alloted :

a) 96,660 Equity Shares of Rs. 10/- each as fully paid up at a primium of Rs. 50 per Shares to 0% Optionally Convertible Debenture holders on exercise of option by them to convert the debenture in equity Shares.

b) 4,54,510 Equity Shares of Rs. 10/- each as fully paid up at a premium of Rs. 50 per Shares aggregating to Rs. 2,72,70,600 to existing Equity Shareholders on Right Basis.

c) 62,04,680 Equity Shares of Rs. 10/- each as fully paid up to existing shareholders as Bonus Shares in the ratio of 4:1 (Four Equity Shares as Bonus for Each Shares held), without payment being received in cash.

d) 27,84,000 Equity Shares of Rs. 10/- each as fully paid up at a premium of Rs. 10/- per Shares aggregating to Rs. 5,56,80,000 to Indian public.

Working Capital Loan from Axis Bank is Secured by Current assets of the Company including stock and book debts of the Company both present and future and further secured by Immovable property ie. Flat No 101 and 102, Royal Apartments, Jay Bhavani Lane, Kasam Baug, Malad ( East), Mumbai-400097, Shop No 7 and 32, Ground Floor, Bhavani Jyot Towers CHS Ltd, Chnadan Park, Village Khari, Bhayender ( East), Thane-401 105/Flat No 407, 4th Floor, Bhavani Jyot Towers CHS Ltd, Chnadan Park, Village Khari, Bhayender ( East), Thane-401105,Shop No 2 and14, Ground Floor, Shiv Shakti Darshan CHS Ltd, Chnadan Park, Village Khari, Bhayender ( East), Thane-401105 NA Plot No 958, Lavad, Tehsil Dahegam, Dist Gandhinagar, Admeasuring 4957 Sq. mtrs. Loan is also secured by fixed Deposit of Rs. 25 Lakhs and personal guarantee of two director's of the Company.

Note 3 : Amount due to micro, small and medium enterprises :

There were no outstanding dues payable to micro, small and medium enterprises as Micro, Small and Medium Enterprises under the Micro, Small and Medium Enterpris (MSMED 2006) have been determined based on the information as available with fr paid or payable to such enterprises for the current year.

Note 3: In the opinion of the Board of directors, the current assets, loans and advances have value on realization, which is not less than the amount at which they are stated. Further the balances of Loans & advances and creditors are subject to confirmation.

Note 4: Deferred Tax Assets I Liability

The Company has not recognized Deferred tax Assets on business losses incurred by the company in accordance with the "AS- 22 on Accounting for Taxes on Income” issued by the Institute of Chartered Accountants of India as there is no reasonable certainty that company will able to set off such business losses against future profits of the company.

Note 5: Impairment of Assets:

In accordance with the Accounting Standard (As -28) on “Impairment of Assets" , management is of the view that the major assets owned by the company is Land and Premises which have realizable value not less than the value shown in the books of accounts as on the balance sheet date, therefore no impairment loss on Fixed Assets during the year ended 31st March, 2018.

Note 6: The Company is doing trading of pharmaceutical and cosmetics items and trading is single segment hence segment reporting as per Accounting standard As-17 is not applicable.

Note 7: Previous year figures are regrouped / rearranged/reclassified wherever necessary.