17. Following matters are in the nature of either Provisions or contingent liabilities:

i) . The Director General of Goods & Services Tax Intelligence Zonal Unit, Ahmedabad,

conducted search in the premises of the company on 12/10/2018 and impounded certain material. The investigation is concluded for certain matter for which 444.10 Lakhs amount has been paid which is recognized as expense in Statement of Profit and Loss of the financial 2021-22. However, for another matter the appeal has been filed against demand of Rs. 59,70,176 for which the company has paid RS 10,44,783/- as GST Pre-deposit for Appeal and Pre-deposit amount considered under Balance sheet.

ii) . The Company has filed as appeal to relevant authority against GST order DRC-07 dated

29/08/2024, in which Total demand of Rs. 1,54,36,193/- has been determined by the State tax officer.

iii) . The Company has entered in to Bank Guarantee agreement with Kotak Mahindra Bank

Limited which has total value of Rs. 5,85,06,040/- relevant for Project-Nidhi 100.

18. The figures of the previous period/year have been regrouped/recast/reclassified wherever considered necessary to conform to the current year's presentation.

Note 1: Net Account Receivable as on 31/03/2024 and 31/03/2025 taken as Average of closing balance shown in Financials.

Note 2: Net Account Payable as on 31/03/2024 and 31/03/2025 taken as Average of closing balance shown in Financials.

*There are no debt having fixed repayment obligation and hence DSCR not reported.