6.12 Provisions, Contingent Liabilities and Contingent Assets :

(i) Provisions are recognised only when the Company has :

(a) a present obligation (legal or constructive) as a result of past event

(b) a probable outflow of resources embodying economic benefits will be required to settle the obligation; and

(c) The amount of obligation can be reliably estimated.

(d) Provision is measured using cash flows estimated to settle the present obligation. The carrying amount of
provision is the present value of those cash flows.

(ii) Contingent liabilities are disclosed in case of:

(a) a present obligation arising from past events, when it is not probable that an outflow of resources embodying
economic benefits will be required to settle the obligation,

(b) a present obligation arising from past events, and the amount of obligation cannot be measured with sufficient
reliability,

(c) a possible obligation arising from past events, whose existence would be confirmed by the occurrence or non¬
occurrence of one or more uncertain future events not wholly within the control of the Company.

(iii) Possible obligations arising from past events where likelihood of actual outflow of resources is remote are not
considered as contingent liabilities.

(iv) Contingent assets are neither recognised, nor disclosed.

(v) Provisions and Contingent Liabilities are reviewed at each Balance Sheet date.

6.13 Revenue Recognition :(i) Revenue from contracts with Customers:

Revenue from contracts with customers is recognised when a performance obligation is satisfied by transfer of
promised goods or services to a customer. In case of multiple performance obligations, the revenue is recognised to
the extent of transaction price allocated to the performance obligation that is satisfied.

The Company recognises revenue over a period of time, if one of the following criteria is met:

(a) the customer simultaneously consumes the benefit of the Company’s performance or;

(b) the customer controls the asset as it is being created/enhanced by the Company’s performance or;

(c) There is no alternative use of the asset and the Company has either explicit or implicit right of payment
considering legal precedents.

(d) In all other cases, performance obligation is considered as satisfied at a point in time.

Transaction price is the amount of consideration to which the Company expects to be entitled in exchange for
transferring goods or services to a customer excluding amounts collected on behalf of a third party. Variable
consideration is estimated using the expected value method or most likely amount as appropriate in a given
circumstance. Payment terms agreed with a customer are as per contractual terms or business practice, as the case
may be. Revenue is recognised only to the extent that it is highly probable that the economic benefits will flow to the
Company and the revenue and costs, if applicable, can be reliably measured.

Revenue from the sale of goods

Revenue from the sale of goods is recognised when substantial control of the goods has been transferred to the
customer. The performance obligation in case of sale of goods is satisfied at a point in time i.e., when the material is
dispatched to the customer or on delivery to the customer, as may be specified in the contract.

Revenue from services

Revenue from erection and commissioning services is recognised on completion of contractual obligations.

(ii) Other Revenue :

Interest income is recognised on time proportion basis determined by the amount outstanding and the rate applicable
using the effective interest rate method provided there is no uncertainty over its ultimate realisation.

Dividend income is recognised when the Company’s right to receive the same is established.

Any other incomes are accounted for on accrual basis.

6.14 Income Tax :

(i) Income Tax Expense comprises of Current Tax and Deferred Tax.

(ii) Current Tax expense is determined on the basis of taxable income for the current accounting period computed in
accordance with the provisions of the Income Tax Act, 1961 and based on the history of allowances and disallowances
in the earlier years. The tax rates and tax laws used to compute the amount are those that are enacted or substantially
enacted, at the reporting date. Current tax relating to items recognised outside the statement of profit and loss is
recognised, either in OCI or in equity. Current tax items are recognised in correlation to the underlying transaction
either in OCI or directly in equity.

(iii) Provision for Deferred Tax is recognised using balance sheet method for all taxable temporary differences between
carrying amounts of assets and liabilities in the Company’s financial statements and the corresponding tax bases
used in computation of taxable profits. Deferred tax is measured using tax rates and laws enacted or substantially
enacted as on the reporting date. Deferred tax asset is recognised and carried forward only to the extent that it is
probable that taxable profits will be available against with those deductible temporary differences can be utilised in the
future.

6.15 Leases :

(i) The Company assesses and designates a contract as a lease contract, at inception of a contract. The determination
of whether an arrangement is a lease is based on the substance of the arrangement. The arrangement is a lease if
fulfilment of the arrangement is dependent on the use of an identified asset or assets and the arrangement conveys a
right to control the use of the identified asset or assets for a period of time in exchange for a consideration, even if that
right is not explicitly specified in an arrangement.

(ii) Accounting as lessor:

The Company classifies its lease contracts either as operating leases or finance leases at the inception of the lease.

Leases in which the Company does not transfer substantially all the risks and rewards of ownership of an asset are
classified as operating leases. Rental income from operating lease is recognised over the term of the relevant lease.
Initial direct costs, which are material, incurred in negotiating and arranging an operating lease are added to the
carrying amount of the leased asset and recognised over the lease term on the same basis as rental income. Initial
direct costs incurred in negotiating and arranging an operating lease that are not material in nature are charged to the
statement of Profit and Loss as and when incurred Contingent rents are recognised as revenue in the period in which
they are earned.

(iii) Accounting as lessor:

In case of contracts of material value where the Company is a Lessee, it recognises a right of use asset (ROU asset)
and a lease liability on the commencement date of the contract.

A ROU asset is valued using cost model. At the commencement of the lease ROU asset is recognised at cost which
comprises of - total lease payments to be made over the lease term valued at its present value using Company’s
incremental borrowing rate, initial direct costs and costs of restoration; net of lease incentives received. ROU asset is
depreciated over the lease term on straight line basis over the shorter of the lease term and useful life of the
underlying asset.

The Company determines the lease term as the non-cancellable period of a lease, together with periods covered by
an option to extend the lease, where the Company is reasonably certain to exercise that option.

A lease liability is recognised at present value of total lease payments to be made over the lease term using
Company’s incremental borrowing rate. Lease liability is increased to reflect interest on the lease liability and reduced
to reflect payments made to the lessor. The carrying value of lease liability is reassessed when there is change in
lease term.

The Company has availed recognition exemption and chosen not to apply the above accounting treatment for short¬
term leases and leases for low-value underlying assets where lease payments associated with those leases are
recognised as an expense as and when incurred on systematic basic.

6.16 Employee Benefits :

(i) Short Term Employee Benefits:

All employee benefits payable wholly within the twelve months of rendering the service are classified as short-term
employee benefits. Benefits such as salaries, wages, short-term compensated absences, expected cost of bonus,
ex-gratia and performance-linked rewards are considered as short-term employee benefits and are expensed in the
period in which the employee renders the related service.

(ii) Post-Employment Benefits:

(a) Defined Contribution Plans

The State governed Employee Provident Fund and Pension Scheme, Employees State Insurance Scheme are
the defined contribution plans. The liability on account of the Company’s contributions paid or payable under
these schemes is recognised during the period in which the employee renders the related service and is charged
to the Statement of Profit and Loss. The Company has no further obligation beyond these contributions towards
employees.

(b) Defined Benefit Plans

The employees’ gratuity fund scheme is the Company’s defined benefit plan. The present value of the obligation
under the said defined benefit plan is determined on the basis of actuarial valuation from an independent actuary
using the Projected Unit Credit Method.

Remeasurements, comprising of actuarial gains are recognised immediately in the balance sheet with a
corresponding debit or credit to Other Comprehensive Income (OCI) in the period in which they occur.
Remeasurements are not reclassified to Statement of Profit or Loss in subsequent periods.

In the case of funded plans, the fair value of the plan’s assets is reduced from the gross obligation under the
defined benefit plans, to recognise the obligation on net basis.

Changes in the present value of the defined benefit obligation resulting from plan amendments or curtailments
are recognised immediately in profit or loss as past service cost.

Net interest is calculated by applying the discount rate to the net defined benefit liability or the fair value of the plan
asset. The cost is included in employee benefits expense in the Statement of Profit and Loss.

(iii) Other Long Term Employee Benefits:

The employees of the Company are entitled to compensated absences. The Company records an obligation for such
compensated absences as per the rules of the Company and is measured on the basis of actuarial valuation from an
independent actuary. Actuarial gains and losses are immediately recognised in the Statement of Profit and Loss in the
period in which they occur.

6.17 Exceptional Items:

Exceptional items are those items that management considers, by virtue of their size or incidence to disclose separately to
ensure that the financial information allows an understanding of the underlying performance of the business in the year, so
as to facilitate comparison with prior periods. Such items are material by nature or amount to the year’s result and require
separate disclosure in accordance with Ind AS

6.18 Segment Reporting:

Operating segments are those components of the business whose operating results are regularly reviewed by the chief
operating decision maker (CODM) in the Company to make decisions for performance assessment and resource
allocation. Operating segments are reported in a manner consistent with the internal reporting provided to the CODM. The
CODM regularly monitors and reviews the operating result of the Company through identified segments. The CODM has
been identified as the Chairman and Managing Director who makes strategic decisions.

The reporting of segment information is the same as provided to the Management for the purpose of the performance
assessment and resource allocation to the segments. The Accounting Policies adopted for segment reporting are in line
with the Accounting Policies of the Company.

6.19 Earnings Per Share (EPS) :

Basic EPS amount is calculated by dividing the net profit for the year attributable to equity holders of the Company by the
weighted average number of Equity shares outstanding during the year. The weighted average number of equity shares
outstanding during the period and for all periods presented is adjusted for events, such as bonus shares, other than the
conversion of potential equity shares, that have changed the number of equity shares outstanding, without a corresponding
change in resources.

For the purpose of calculating diluted earnings per share, the net profit for the period attributable to equity shareholders and
the weighted average number of shares outstanding during the period is adjusted for the effects of all dilutive potential
equity shares.

6.20 Cash Flow :

The Cash Flow Statement is prepared by the Indirect Method set out in Ind AS-7 'Cash Flow Statement' and presents cash
flow by operating, investing and financing activities of the Company.

7. Recent Accounting Pronouncements :

Ministry of Corporate Affairs ("MCA") notifies new amendments to the existing standards under Companies (Indian
Accounting Standards) Rules as issued from time to time. For the year ended March 31, 2026, MCA has notified
amendments to Ind AS 21 - The Effects of Changes in Foreign Exchange Rates, Ind AS 1 - Presentation of Financial
Statements, Ind AS 7 - Statement of Cash Flows, Ind AS 107 - Financial Instruments: Disclosures and Ind AS 12,
International Tax Reform - Pillar Two Model Rules. The company has reviewed the new pronouncements and based on its
evaluation has determined that it does not have any significant impact on its financial statements

36.1 The Company has decided to present certain transaction as detailed below as "Exceptional Items" considering the nature, frequency
and materiality of the transactions. This decision is made to assist the users of these financial statements in understanding the
financial performance achieved and in making projections of future financial performance.

( i ) During the year, the Company sold a certain parcel of freehold land admeasuring 3601 Sq. Mtrs. situated at Bhiwandi. The gain of
Rs. 394.94 Lakhs (net of expenses) is included in "Exceptional Items”

(ii) During the year, 30,730 equity shares of Rs. 1/- each of NDPL were bought back by the NDPL from the Company. The resultant
gain of Rs. 232.01 Lakhs on the buy-back net of impact of fair valuation of remaining shares of the NDPL held by the Company
amounting to Rs. 266.70 Lakhs is included in "Exceptional Items" . (Refer Note No. 9)

*Disputed liabilities in respect of Income Tax :include the liability of Rs. 29.27 Lakhs and Rs. 69.77 Lakhs (Previous
Year Rs. 33.68 Lakhs and Rs. 69.77) pertaining to AY 2011-12 and AY 2013-14 respectively.

For A.Y. 2013-14 and A.Y. 2011-12, the Company has made an application under Vivaad se Vishwas Scheme (DTVSV) in
January 2025 in respect of matters under appeal at Income Tax Appellate Tribunal (ITAT) amounting to Rs. 247.75 Lakhs (
further reduced to Rs. 95.06 lakhs by rectifcation order) and Rs. 57.75 lakhs respectivly.

During the Financial Year, 2025-26, the appeals at ITAt stands withdrawn. There is no progress on the application filed
under the DTVSV during the year ended 31st March,2026.

(ii) Pending resolution of the respective proceedings, it is not practicable for the Company to estimate the timings of cash
outflows, if any, in respect of the above as it is determinable only on receipt of judgement/decisions pending with various
forums/authorities.

(iii) The Company has reviewed all its pending litigations and proceedings and has adequately provided for where
provisions are required and disclosed as contingent liabilities, wherever applicable in its financial statements. The
Company does not expect the outcome of these proceedings to have a materially adverse effect on its financial
position.

(iv) The Company does not expect any reimbursements in respect of the above contingent liabilities.

Current assets expected to be recovered and current liabilities expected to be settled within twelve months and
after twelve months from the reporting date

As referred to in note no 4 "Basis of Current and Non-Current Classification", the Company has ascertained its operating
cycle as 12 months for all its activities. Accordingly, all the balances of Assets and Liabilities that are classified as " current"
are expected to be corovered within twelve months.

44.1. Defined contribution plans: Contributions of Provident Fund and Employees State Insurance

Amount of Rs.1.98 Lakhs (F.Y. 2024-25 - Rs.1.84 Lakhs) is recognized as an expenses during the year.

44.2. Defined benefit plans: Gratuity Plan

The Company has established a gratuity plan wherein every employee is entitled to the benefit equivalent to thirty days' salary for each
completed year of service with a cap of Rs. 20 Lakhs. The same is payable on termination of service or retirement whichever is earlier. The
benefit vests after five years of continuous service. In case of death of an employee, the gratuity is paid as normal retirement benefit,
irrespective of the number of years of service of the employee.

The Gratuity Plan is a funded plan and the Company makes contributions to the fund managed by LIC of India. Contributions are made as
per the working of LIC of India. A detailed break-up of composition of investments made by LIC in various securities is not, at present,
available to the Company.

Effective November 21, 2025, the Government of Inida has notified the new Labour Codes. This has resulted in remeasurement of
employee benefit obligations, primarliy due to the revised defination of the term "Wages".

The Company has recognised the resulting increase in liabilities viz Gratuity and Compensated Absences as a 'Past Service Cost' in
accordance with Ind AS 19 - Employee Benefits on the basis of Actuarial Valuation Reports. The said impact has been recognised in the
statement of Profit and Loss under Employee Benefit Expenses.

44.4. The employee benefit plans of the Company typically expose the Company to actuarial risks such as: Investment risk, Interest Rate
Risk and Longevity Risk, etc. which are explained below:

(i) Investment Risk

The probability or likelihood of occurrence of losses relative to the expected return on any particular investment.

(ii) Interest Risk

The plan exposes the Company to the risk of fall in Interest rates on plan assets. A fall in interest rates will result in an
increase in the ultimate cost of providing the above benefit and will thus result in an increase in the value of the liability.

(iii) Longevity Risk

The present value of defined benefit plan liability is calculated by reference to the best estimate of the mortality of plan
participants both during and after employment. An increase in the life expectancy of the plan participants will increase the
plan's liability.

45. Disclosure pursuant to Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”

During the year, the Company was not eligible/ has not received any grant, subsidy or any other government assistance.

The fair values of investment properties have been determined on the basis of valuation carried out by an independent
valuer. Valuation is based on government rates, market research, market trend and comparable values as considered
appropriate

52. Disclosures pursuant to Ind AS 105 “Non Current Assets Held for Sale and Discontinued Operations"

(i

and close down the operations at Nagpur. During the financial year 2024-25, the Bord of Directors decided to look for
alternative use of the assets of the discontinued operation and accordingly, sub-leased the property at Nagpur for a
short term period.

Accordingly, the property at Nagpur ceased to be classified as Asset Held for Sale during the Financial Year 2024-25
while the items of Plant & Machinery situated at Nagpur (to the extent unsold) still continue to be classified as such.
The Management is taking active steps to finalise the sale and is in talks with the prospective buyers.

53. Disclosures pursuant to Ind AS 107 "Financial Instruments : Disclosure” and 109 "Financial Instruments"53.1. Financial Risk Management

The activities of the Company expose it to a variety of financial risks. The Company's risk management policies are
focused to identify the unpredictability of financial risks, establish required controls and monitor and minimize potential
adverse effects on its financial performance. The risk management policies and systems are reviewed periodically to
reflect changes in market conditions and Company's activities. The Board of Directors have overall responsibility for the
setup and oversight of Company's risk management function.

The company has exposure to the following risks arising from financial instruments:

(i) Credit risk; (ii) Liquidity risk & (iii) Market risk.

(i) Credit Risk

Credit risk refers to the risk of default on its obligation by the customer or counterparty in meeting its contractual
obligations, resulting into a financial loss to the Company. The maximum exposure to the credit risk is primarily from
Company's Fixed Deposits placed with various banks and trade and other receivables.

(a) Trade Receivables

Receivables are reviewed, managed and controlled for each customer separately. Credit risk is managed through credit
approvals process by establishing credit limits and continuously monitoring the creditworthiness of customers to whom
credit is extended in the normal course of business. Considering a limited number of customers, an impairment analysis
is performed at each reporting date on an individual basis for major customers. Company has a practice to provide for
doubtful debts on a case-to-case basis after considering inter-alia customer's credibility etc. Management believes that
the unimpaired amounts which are past due (if any) are fully recoverable / receivable.

In accordance with Ind-AS 109, the Company applies Expected Credit Loss (ECL) model for measurement and
recognition of impairment loss on trade receivables and other advances. The allowance for Expected Credit Loss on
customer balances for the year ended 31 March, 2026 and 31 March, 2025 is Rs.6.73 Lakhs and there is no movement in
the same during the year. This ECL allowance represents provision made on case-to case basis as mentioned above.
There is no history of material defaults/ delays in the collections in the property leasing activity of the Company so far.

(b) Other Bank Balances and Other Financial Assets

There is no significant credit risk on Other Bank Balances and deposits with bank as the Company generally invests in
deposits with banks and financial institutions with good credit ratings assigned by the renowned agencies.

There is no significant credit risk on other receivables, which mainly comprise of security deposits, interest accrued and
loans and advances given to employees.

(c) Cash and cash equivalents

There is no significant credit risk on Cash and Cash Equivalents as the Company generally keeps its funds with banks
and financial institutions with good credit ratings assigned by the renowned agencies.

(d) Investments

There is no significant risk in the investment in the a group Company which has strong financials and creditworthiness.

(ii) Liquidity Risk

Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial
liabilities that are settled by delivering cash or another financial asset. The Company’s approach to managing liquidity is
to ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when they are due, under both normal
and stressed conditions, without incurring unacceptable losses or affecting Company’s reputation. The Company is
holding its surplus funds in Time/ Fixed Deposits with the bank, which can be liquidared when required.

(iii) Market Risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuatec due to changes in
market prices and will affect the Company’s income or the value of its holdings of financial instruments. Market risk is
attributable to all market risk sensitive financial instruments including long term debt.

Market risk mainly comprises of -

(a) Currency risk (b) Interest Rate Risk (c) Other price risk such as equity/debt securities price risk

(a) Currency Risk

Currency risk refers to the risk that arises when future commercial transactions and recognized assets and liabilities are
denominated in a currency that is not the Company's functional currency. Currency risk is the risk that the value of a
financial instrument will fluctuate due to changes in foreign exchange rates.

The Company operates in Indian domestic market and the Company does not have any foreign

currency payables/ receivable as at the year-end hence, the Company does not have any currency risk at present.

(b) Interest Rate Risk

Interest rate risk refers to the risk that fair value or future cash flows of financial instrument will fluctuate because of
changes in market interest rates. The Company's borrowing is linked to repo rate and therefore, to that extent the
Company is currently exposed to such risk.

Exposure to interest rate risk

Company’s interest rate risk arises from borrowings. The interest rate profile of the Company’s interest-bearing financial
instruments as reported to the management of the Company is as follows.

(c) Equity Price risk

Price risk refers to the risk of fluctuations in the value of assets and liabilities as a result of change in market prices of
Investments. The Company does not have any major items of assets or liabilities whose value can change due to change
in market prices hence the Company is not exposed to equity price risk.

The carrying amounts of trade and other receivables, cash and cash equivalents, other bank balances, trade and
other payables, etc. are considered to be the same as their fair values due to their nature. The carrying amounts of
loans given, borrowings taken on floating rate of interest are considered to be close to the fair value.

54. Disclosures pursuant to Ind AS 108 "Operating Segments”

(i) Basis of identifying Operating segments:

Operating segments are identified as those components of the Company (a) that engage in business activities to
earn revenues and incur expenses (including transactions with any of the Company’s other components); (b) whose
operating results are regularly reviewed by the Company’s executive management to make decisions about resource
allocation and performance assessment; and (c) for which discrete financial information is available.

(ii) Basis of identifying reportable segments:

An operating segment is classified as reportable segment if reported revenue (including inter-segment revenue) or
absolute amount of result or assets exceed 10% or more of the combined total of all the operating segments.

(iii) Based on the above criteria, the Company operates in only one operating segment i.e. 'Renting / Leasing of
Immovable Properties' in a single geographical location being the state of Maharashtra. Therefore, the
management of the Company is of the view that there is only one reportable segment. Accordingly, no separate
disclosure of segment information has been made in these financial statements.

(iv) During the year, the Company is not reliant of any one customer. However, revenue contributed by each of its six
customer exceeds ten percent of the Company’s revenue from operations.

(v) The identification of operating segments is consistent with performance assessment and resource allocation by the

management.

(ii) Valuation technique and key inputs used to determine fair value

Level 1: Mutual funds, bonds, debentures and government securities - Quoted price in the active market

Level 2: Future cash flows discounted using G-sec/LIBOR rates plus corporate spread offered by the institutions/banks

Level 3: Discounted cash flow

The fair value for financial instruments which are measured at amortised cost (e.g. trade receivables, cash and cash
equivalents, trade payables etc.) has fair value which is reasonably approximate to its carrying value.

(ii) Particulars of Performance obligations relating to Revenue from Contract with Customers, contract Costs
and Balances, reconciliation of contract price with revenue during the year, etc - Manufacturing Activity

The Company is engaged in Real Estate Leasing Activity. As a part of this activity, the Company is responsible for
providing allied certain services such as upkeep and maintenance of the property, security, housekeeping, etc for
which the Company charges maintenance fees separately. Revenue from Property Maintenance Services is
charged to the customers at monthly intervals at the end of each month. The revenue is recognised over a period of
time. As at March,31 2026 , the Company has recognised Contract Assets of Rs.1.59 Lakhs (Previous Year Rs.
2.00 Lakhs) in this respect, representing revenue accrued but not yet billed to the customer which is a reconciliation
item between the Contract Price and bills raised on the customers.

57. Disclosures pursuant to Ind AS 116 "Leases”

(i) Where Company is a lessor

The Company’s leasing arrangements as a lessee are generally in the nature of cancellable operating leases or
medium term leases with a lock in period of one year. The Company’s leases mainly comprise of leasehold land
and office premises. These arrangements can usually be terminated / renewed by mutual consent on agreed
terms. These Lease rentals are recognised in the Statement of Profit and Loss on accrual basis.

(ii) Where Company is a lessee

Leasing contracts of the Company, where the Company is a Lessee are generally in the nature of cancellable
operating leases. The Company’s leases generally comprise of land, office premises and office equipment.
These arrangements can usually be terminated / renewed by mutual consent on agreed terms. These Lease
rentals are charged to the Statement of Profit and Loss on straight-line or other appropriate basis.

Where the non-cancellable period of lease exceeds 12 months, the Company has created a right-of-use assets
and a lease liability towards the remaining lease period and lease liability respectively.

The Company has availed exemptions for not to consider the lease arrangements which have non-cancellable
period (Lock in period) or lease period of 12 months or less as on initial application date under as Leases. The
Company has elected not to classify low value items lease under Leases as permitted by Para 5 of Ind AS 116. The
expenses relating to the payments not included in the measurement of lease liability and excognised as expense
in the statement of Profit and Loss are as follows-

58. Additional information pursuant to Schedule III to the Companies Act, 2013 not specifically provided anywhere
else in these financial statements:

(i) Benami Property

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 rules made thereunder in the financial years ended
31 March, 2026 and 31 March, 2025.

(ii) Borrowings of Specific Purpose

The Company has utilised the funds raised from banks and financial institutions for the specific purpose for which
they were borrowed.

(iii) Borrowings against security of Current Assets

The Company has not availed any Working Capital limits in excess of five crore rupees, in aggregate, from banks
on the basis of security of current assets during the financial years ended 31, March, 2026 and 31 March, 2025.

(iv) Details of Crypto Currency or Virtual Currency

The Company has not traded or invested in Crypto currency or Virtual currency during the financial years ended
31, March, 2026 and 31 March, 2025.

(v) Willful Defaulter

The Company has not been declared as a willful defaulter by any bank or financial institution or other lender in the
financial years ended 31 March, 2026 and 31 March, 2025.

(vi) Undisclosed Income

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

(vii) Registration of charges or satisfaction with the Registrar of Companies (ROC)

There were no charges of registration or satisfaction that were required to be registered with the ROC within the
statutory period during the financial years ended 31 March, 2026 and 31 March, 2025.

(viii) Struck off companies

Based on the record and information available, the Company has not entered into any transaction with the
companies struck off as per Section 248 of the Companies Act, 2013 or Section 560 of the Companies Act, 1956
during the financial years ended 31 March, 2026 and 31 March, 2025.

(ix) Title deeds of the properties not in the name of company

Title deeds of all the properties owned by the Company are in the name of the Company. However, in case of the
units situated on 5th floor of the investment property of the Company, the Property Tax records are still in the name
of its previous owner. The required formalities for updating the name of the Company in the Property Tax records is
in process. The relevant details of the property are tabulated below-

(x) The Company has not granted any loans or advances in the nature of loans granted to promoters, directors, KMPs
and the related parties during the financial years ended 31 March, 2026 and 31 March, 2025.

(xi) The Company has not revalued any Property, Plant and Equipment or Intangible Asset during the financial years
ended 31 March, 2026 and 31 March, 2025.

(xii) The Company has not advanced or loaned or invested funds to any other person / persons or entity / entities,
including foreign entities (Intermediaries) with the understanding that the Intermediary shall:

(a) 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

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

(xiii) The Company has not received any funds from any person / persons or entity / entities, including foreign entities
(funding party) with the understanding (whether recorded in writing or otherwise) that the company shall:

(a) 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

(b) provide any guarantee, security or the like on behalf of the ultimate beneficiaries,

(xiv) The company has not entered into any scheme of arrangement during the financial years ended 31 March, 2026
and 31 March, 2025.