Note 3(B) - Rights, Preferences & Restrictions of each class of shares

Note 3 (C) - The Company has one class of equity shares having par value of 10 per share. Each holder of equity shares is entitled to one vote per share. All shareholders are equally entitled to dividend. In the event of liquidation, the equity shareholders are entitled to receive remaining assets of the Company (after distribution of all preferential amounts, if any) in the proportion of equity shares held by the shareholders

(2) Corporate Social Responsibility (CSR)

The provision related to Section 135 of the Companies Act, 2013 regarding the Corporate Social Responsibility is not applicable to the Company.

(3) Details of Crypto Currency or Virtual Currency

The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

(4) Title deed of immovable property not held in name of the company

The title deeds all the immovable properties (other than properties where the company is the lessee and the lease agreements are duly executed in favour of the lessee) as disclosed in the financial statements are held in the name of the company.

(5) Valuation of PPE, intangible assets & investment property

The Company has not revalued its Property, Plant and Equipment or intangible assets during the year under review.

(6) Details of Benami Property held

The Company do not hold any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made

(7) Undisclosed Income

The Company does not have any transactions that was 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). Further, there has been no previously unrecorded income and related assets that are required to be properly recorded in the books of account during the concerned financial year.

(8) Wilful Defaulter

The Company is not categorized as a wilful defaulter by any bank or financial institution or consortium thereof, in accordance with the guidelines on wilful defaulters issued by the Reserve Bank of India, as at the year end.

(9) Relationship with struck off companies

The Company has not entered into any transaction with the companies Struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956 during the concerned financial year.

(11) Compliance with number of layers of companies

The company does not have any subsidiaries as per clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017.

(12) Compliance with approved Scheme(s) of Arrangements

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

(13) Utilisation of Borrowed funds and share premium

(A) 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 persons or entities, including foreign entities

(B) The Company has not received funds from foreign entities (Funding Party), where there is any understanding with intermediary for lending, investing or providing guarantee or security on behalf of the ultimate beneficiary.

(14) Balances with respect to trade receivable and trade payables are subject to confirmation,reconciliation and consequential adjustments, If Any.

(15) Audit Trail

In accordance with Rule 3(1) of the Companies (Accounts) Rules, 2014, as amended, companies are required to maintain their books of account using accounting software that includes an audit trail (edit log) feature, which must remain enabled throughout the financial year.

The Company has maintained its books of account using accounting software that does not currently support the audit trail (edit log) functionality. Consequently, the requirements relating to audit trail compliance have not been met for the financial year ended March 31, 2025.

The Company is in the process of evaluating suitable accounting software solutions to ensure compliance with the said requirements in the forthcoming financial years.

(16) The company was in the process of listing on BSE SME Platform as on March 31, 2024 and got listed w.e.f. April 3, 2024 by issuing 6,80,000 shares of Rs. 10 each at Rs. 70

(17) Previous year's figures have been regrouped and rearranged wherever necessary to correspond with the current year's classification/ disclosure.