b) Rights, preferences and restrictions attached to equity shares Terms/rights attached to equity shares:

(i) The company has only one class of equity shares having a par value of '10 per share. Each holder of equity shares is entitled to one vote per share. The company declares and pays dividends in Indian rupees. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting, if any.

(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 shareholders.

(iii) The company has issued 1,00,00,000 Bonus Shares on 13 September, 2023 in the ratio of 100:1 to existing shareholders.

(iv) Pursuant to shareholder's resolution dated 04th September, 2023 the authorized share capital of the company be increased from Rs 10,00,000/- (Rupess Ten Lakhs only) divided in to 1,00,000 equity shares of Rs 10/- each to Rs 15,00,00,000 (Rupees Fifteen crore only) divided in to 1,50,00,000 equity shares of Rs 10/- each ranking pari-passu with the existing share capital.

v) The Company has made an initial public offering (IPO) of 36,24,000 no. of Equity shares of face value of Rs 10/- each fully paid up for cash at a Price of Rs 143/- each (including share premium of Rs 133/- each). The equity share of the Company got listed on NSE Emerge platform 'on March 13, 2024. "

1. Total outstanding vehicle loans of Rs. 111.09 Lacs {Rs. 94.61 Lacs reflecting under long term borrowing and Rs. 16.48 Lacs reflecting under short term borrowings} represents towards Kia car loan for Rs. 17.31 lacs which is secured against hypothecation of vehicle. The tenure of this loan will be ends on 15 November 2027. Further, the loan of Rs. 93.22 lacs represent towards Mercedes Benz which is secured against hypothecation of motor vehicle. The tenure of this loan will be ends on 09 August 2029. Interest rate this loan was 8.70% P.A. Further, balance of Rs. 0.56 represent towards Car loan from HDFC bank whose tenure will be ends on 05 October 2025.

2. Total outstanding Machine loan of Rs. 10.00 Lacs reflecting under short term borrowing represents towards Machines taken for productions which is secured against hypothecation of Machines. The tenure of this loan will be ends on 22 July 2025.

3. Total outstanding term loans of Rs. 20.30 Lacs {Rs. 18.37 Lacs reflecting under long borrowing and Rs. 1.93 Lacs reflecting under short term borrowing} represent towards Yes Bank outstanding for Rs. 18.84 Lacs which is secured against personal property of former Director, Mr. Narender Kumar and balance outstanding of Rs. 1.46 Lacs represent towards Federal bank. The tenure of Yes bank loan will ends on 09 August 2045 while federal bank loan ends on 02 June 2025

4. The bank overdraft is secured against personal property of Mr. Narender Kumar who was the former director of the Company.

‘Provision for doubtful debts

Periodically, the Company evaluates all customer dues to the Company for collectability. The need for provisions is assessed based on various factors including collectability of specific dues, risk perceptions of the industry in which the customer operates, general economic factors, which could affect the customer’s ability to settle. The Company pursues the recovery of the dues, in part or full.

The classification of receivables outstanding for a period less than or exceeding six month is done on the basis on the ageing drawn as per due date.

1. The company has issued 1,00,00,000 Bonus Shares on 13 September, 2023 in the ratio of 100:1 to existingshareholders

2. The company has issued 36,24,000 No. of equity shares having Face Value of Rs 10/- each in its Initial Public Issue on 11 March, 2024.

35 Disclosure pursuant to accounting standard - 15 ‘Employee Benefits’a. General description

i. Gratuity (defined benefit plan)

The Company has a defined benefit gratuity plan. Every employee who has completed five years or more of service gets a gratuity on death or resignation or retirement at 15 days salary (last drawn salary) for each completed year of service.

b. Actuarial assumption:

The following tables set out disclosures prescribed by Accounting Standard-15 on ‘Employee Benefits’ in respect of company’s unfunded gratuity plan.

(1) Current Ratio = Current Assets / Current Liabilities.

(2) Debt- equity ratio = Total debt / Shareholders' equity.

(3) Debt service coverage ratio = EBITDA/(Principal Interest).

(4) Return on equity ratio= Net profit after taxes / Avg Shareholder's Equity.

(5) Inventory turnover ratio=Cost of goods sold or sales/Average inventory.

(6) Trade receivables turnover ratio= Revenue from Operations /Average trade receivables.

(7) Trade payables turnover ratio=Purchase/Average trade payables.

(8) Net Capital turnover ratio=Net sales/Average working capital.

(9) Net profit ratio=Net profit after taxes/Total Revenue.

(10) Return on capital employed=Earnings before interest and taxes/Capital employed.

(11) Return on investment/Total Assets=PAT/Total Assets."

In the opinion of the board, the current assets, loans and advances are of the value stated if realized ordinary course of business. The provision for all known liabilities as adequate and not in excess of the amount reasonably required.

In some cases debit or credit balances of parties in respect of Sundry debtors, sundry creditors are subject to confirmation.

Previous year's figures have been rearranged and regrouped in order to conformity with the current year.

41 BG Issued and Outstanding - :

During the period ended 31 March 2025 Company has given Financial/Performance Bank Guarantee to the tune of Rs 104.70 Lacs to its customers.

42 Other Statutory information

(a) The Company does not own any immovable property which is not held in the name of the Company as on balance sheet data.

"(b) The Company do not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any benami property.

(c) The Company do not have any transactions with companies struck off.

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

(e) The company has not entered into any scheme of arrangement during the current year and previous year.

(f) The Company have not traded or invested in Crypto currency or Virtual Currency during the financial year.

(g) The Company has complied with the number of layers prescribed under the Companies Act 2013.

(h) The Company have not advanced or loaned or invested funds to any other person(s) or entity(ies),including foreign entities (Intermediaries) with the understanding 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"

(i) The Company have 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 company (Ultimate Beneficiaries) or"

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

(j) The Company have not any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961.)

(k) The Company is not declared wilful defaulter by any bank or financial institution or government or any government authority.

(l) Disclosures required for MSME payments (similar to Sec 22 of MSMED Act 2006 under the Chapter on Delayed Payments to Micro and Small Enterprises) not been done.