E. Subsidiaries Entities:

1. Ahmedabad Medical Corporation

2. Supal Distributors LLP

The following transactions were carried out with the related parties in the ordinary course of business (except reimbursement of actual expenses)

27.The company does not allow accumulation of leaves and hence the Company has not obtained actuarial valuation report for leave encashment.

The particulars as required under the Accounting Standard-AS 15 of Employees Benefits are as under:

ii. Defined Benefit Plan:

Following are the principle Actuarial Assumptions used for determining defined benefit obligations towards gratuity as on the Balance Sheet date:

The Company has made a gratuity provision as per the Payment of gratuity Act, 1972 of Rs.2.40lacs for FY 2022-23 obtain from Pankaj Murawala, Labour Consultant and Advocate and has not obtain the actuarial valuation report from actuaries.

On the basis of information and records available with the company, the above disclosures are made in respect of amounts due to the micro and small enterprises, who have registered with the relevant competent authorities.

29. Earnings per share:

The calculations of earnings per share (basic and diluted) are based on the earnings and number of shares as computed below:

33. Segment Reporting :-

The company is in the business of pharmaceutical items. Therefore disclosure under AS-17 Primary segment reporting not applicable. However Secondary Segment reporting on the basis of the geographical location of the customer' is as below.

34. Debtors & Creditors balances are subject to confirmation. Adjustments, if any, will be made in the accounts on the receipt of such confirmations.

35. In the opinion of the Board, current assets, loans and advances have a value on realization at least equal to the amount at which they are stated in the accounts.

As per our attached report of even date