The disclosure in respect of the amount payable to enterprises which qualify under the definition of micro and small enterprises, as defined under Micro, Small and Medium Enterprises Development Act, 2006 has been made based on the information received and available with the Company. On the basis of such information, no interest is payable to any micro, small and medium enterprises. These facts have been relied upon by the auditors.

* Company has issued Bonus Shares on June 7, 2022 in the ratio of 1:2 i.e.,One Bonus Equity Shares of Rs. 10 each for every Two fully paid-up Equity Shares by utilisation of Free reserves.

**Company has issued Bonus Shares on August 04, 2023 in the ratio of 4:5 i.e.,Four Bonus Equity Shares of Rs. 10 each for every Five fully paid-up Equity Shares by utilisation of Free reserves.

(i) The Company has onlyone class ofshares referred to as equity shares having parvalue of Rs. 10/- each. Each holder of equity share is entitled to one vote per share,

(ii) In the event of liquidation of the Company, the holders of equity shares will be entitled to receive 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 the share holders.

(iii) Aggregate Numbers and class of shares allotted as fully paid up pursuant to contract without payment being received in cash.

24 Additional regulatory disclosures as per Schedule III of Companies Act. 2013

I The Company does not have any investment property.

II As per the Company’s accounting policy, Property, Plant and Equipment (including Right of Use Assets) and intangible assets are carried at historical cost (less accumulated depreciation & impairment, if any), hence the revaluation related disclosures required as per Additional Regulatory Information of Schedule III (revised) to the Companies Act, is not applicable.

III No proceedings have been initiated or pending against the Company for holding any Benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder.

IV There are no transactions with the Companies whose name are struck off under Section 248 of The Companies Act, 2013 or Section 560 of the Companies Act, 1956 for the year ended March 31, 2024.

V The Company has not operated in any crypto currency or Virtual Currency transactions.

VI During the year the Company has not disclosed or surrendered, any income other than the income recoginsed in the books of accounts in the tax assessments under Income Tax Act, 1961.

VII The borrowings taken by the company from banks/financial institutions has been used for the specific purpose for which it was taken.