c) Rights, preferences and restrictions attached to shares

Equity Shares: The Company has one class of equity shares. Each shareholder is eligible for one vote per share held. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting, except in case of interim dividend. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amounts, in proportion to their shareholding.

d) Details of Bonus Shares issued during last 5 Financial years

The Company has issued bonus shares in the proportion of 10:1, i.e. 10(ten) bonus equity share of Rs.10/- each for 1(one) fully paid up equity shares which was allotted on 18/06/2024 on approval being received in the shareholder’s meeting held on 14/06/2024.

Additional Disclosure:

During the year, the Company completed its Initial Public Offer (IPO) and got listed on the SME Platform of Bombay Stock Exchange on 17 December 2024. The expenses incurred in connection with the public issue amounting to Rs.127.33 Lakhs have been adjusted against the Securities Premium Account in accordance with Section 52(2)(c) of the Companies Act 2013. These expenses primarily comprise merchant banker fees, registrar fees, legal fees, advertising and marketing expenses, and other incidental costs directly related to the issue.

1. The Company has not revalued its Property, Plant and Equipment (including Right-of-Use Asset) since the Company has adopted cost model as its accounting policy to an entire class of Property, Plant and Equipment.

2. As at the balance sheet date, the Company has intangible assets under development provided as a separate note.

39 Additional statutory information

a) There are no proceedings initiated or are pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder.

b) The Company has not revalued its property, plant and equipment (including the right of use assets) and intangible assets.

c) The Company does not have any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560

of Companies Act, 1956 except the following:

d) The Company has borrowings from banks or financial institutions that are secured against current assets and has filed required information with the lender on regular basis.

e) The Company has not been declared as a wilful defaulter by any bank or financial institution or other lenders.

f) The Company is in compliance with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies

(Restriction on number of Layers) Rules, 2017 for the year under consideration.

g) There are no Scheme of Arrangements approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013 during the year.

h) 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 (i) 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 (ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

The company has also not received any fund 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 (i) 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 (ii) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

i) The Company do not have any transaction which are not recorded in the books of accounts that has been surrendered or disclosed as income in the tax assessments under the Income Tax Act, 1961 during any of the years.

j) The Company did not trade or invest in Crypto Currency or virtual currency during the financial year. Hence, disclosures relating to it are not applicable.

k) The Company does not have any charges or satisfaction which is yet to be registered with Registrar of Companies (ROC) beyond the statutory period.

40 Corporate Social Responsibility ("CSR")

The Company has not met the criteria for CSR in the preceding financial years. Therefore, there was no amount as per section 135 of the Act which was required to be spent on such activities in the current financial year by the Company.

41 The Code on Social Security, 2020 ("Code") relating to employee benefits during employment and post employment benefits received Presidential assent in September 2020. The Code has been published in the Gazette of India. However, the date on which the Code will come into effect has not been notified. The Company will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective.

42 Pursuant to amendment in Schedule III to the Companies Act, 2013 by Ministry of Corporate Affairs vide its notification dated March 24, 2021 the comparative figures as disclosed in these results have been regrouped/reclassified, wherever necessary, to make them comparable to current year figures.