(i) Segments have been identified in line with the Accounting Standard on Segment Reporting (INDAS-108) taking into account the organization structure as well as the different risks and return of these segments.

(Ii) Segment information has been prepared in conformity with the accounting policies for preparing and presenting the financial statement of the company.

(iii) All segment assets and liabilities as well as revenue and expenses are directly attributable to the segment except for Income Taxes.

(iv) Previous year figures are given in brackets.

b) Secondary Segment (Segments Revenue as per geographical market)

The company has considered geographical segment as secondary reporting segment for disclosure. For this purpose, revenue are bifurcated based on sales in India and outside India.

38 During the year there are no transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

39 During the year no registration or satisfaction of charges is pending to be registered with ROC beyond the statutory period.

40 During the year the company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with the Companies (Restriction on number of Layers) Rules, 2017.

44 During the year no Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013.

45 During the year the company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources 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 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 provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

46 During the year the Company had not surrendered or disclosed any income in the tax assessments under the Income TaxAct, 1961 (such as, search or survey or any other relevant provisions of the Income TaxAct, 1961).

47 Figures for the previous year have been regrouped/rearranged wherever considered necessary.

48 During the year the company has not received funds 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 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 provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

49 During the year the company has not done any trade or made any investment in Crypto currency or Virtual Currency.

50 During the year CSR under section 135 of the Companies Act is not applicable to the company.

51 The company started commercial production of Wafer Sticks with effect from December 25, 2023.The figures of current year are both for manufacturing and trading activities while previous year figures are for trading activity only and hence not compareable.

53 The quarterly returns or statements of Current Assets filed by the company with Bankers are generally in agreements with the books of accounts and there are no material descrepency.

54 During the year the company was not declared as a wilful defaulter by the bank.

55 All Raw materials, Stores, Spares & Packing Materials consumed are indigeneous.