i) Rights, preferences and restrictions attaching to each class of shares:

The company has only one class of equity shares having a par value of Rs. 10 per share. Each holder of equity shares is entitled to one vote per share. The dividend has not been proposed by the Board of Directors. 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 amount, in proportion to their shareholding.

Nature & Purpose of Reserves:

a) Statutory reserve pursuant to Section 45-IC of the RBI Act, 1934: The Company created a reserve pursuant to section 45 IC the Reserve Bank of India Act, 1934 by transferring amount not less than twenty per cent of its net profit every year as disclosed in the Statement of Profit and Loss account and before any dividend is declared.

b) Retained Earnings: Retained Earnings comprises of the Company's prior years' undistributed earnings and is permitted to be distributed to shareholders as part of dividend.

27 SEGMENT INFORMATION Operating Segments:

An operating segment is a component of an entity:

(a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity),

(b) whose operating results are regularly reviewed by the entity’s chief operating decision maker (CODM) to make decisions about resources to be allocated to the segment and assess its performance, and

(c) for which discrete financial information is available.

The Company is undertaking activity of providing finance and is predominantly affected to some extent of the customers profile.

The director of the Company has been identified as the Chief Operating Decision Maker (CODM). The CODM evaluates the segments based on their revenue growth, earnings before interest, tax and depreciation and return on capital employed.

The differences in its finance do not qualify as its reportable segment. The company reviews its financials only based on it lendings, recovery and and interest earned. Thus, based on such the Company’s assessment, the Company reports segment information under one segment, namely, fianance activity which is it's business segment and accordingly segment revenue is reported by the customer location as below:

31 FINANCIAL RISK MANAGEMENT Financial riskfactors

The Company activities exposes it to a variety of financial risk namely credit risk and liquidity risk. The Company's focus is to foresee the unpredictability of financial markets and seek to minimise potential adverse effect on its financial perfomance.

(a) Credit Risk

Credit risk is the risk that counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. Credit risk primarily arises from Trade receivables and Loans, Cash and cash equivalents and Deposit with banks.

The Company exposure to the credit risk is limited as follows:

Loans

I) The Company's customers base consists of a large corporate customers and business enterprenures. Hence credit risk is nothigh.

ii) Customer's credit risk is managed by the company's established policies, procedures and control relating to customer's credit risk management. Before accepting any new customer, the Company has appropriate level of control procedures to assess the potential customer’s credit quality. The credit-worthiness of its customers are reviewed based on their financial position, past experience and otherfactors. Outstanding loan receivables are regularly monitored. The credit risk related to the loan is mitigated by setting appropriate payment terms and credit period, and by setting and monitoring internal limits on exposure to individual customers.

iii) As required by IndAS 109 company recognises Expected Credit LossAllowances

iv) The gross carrying amount of Loan is Rs. 1159.74 lakhs as at 31st March, 2025, Rs. 991.43 lakhs as at 31st March, 2024.

FinancialAssets other than Loans

i) The Company places its cash and cash equivalents and deposits with banks with high investment grade ratings which limits the amount of credit exposure with bank and conducts ongoing evaluation of the credit worthiness of the bank with which it does business. Given the high credit ratings of these financial institutions, the Company does not expect these financial institutions to fail in meeting theirobligations.

ii) In case of Investments, security deposits, advances and receivables given by the company provision is taken on a case to case basis depending on circumstances with respect to non recoverability of the amount.

iii) The gross carrying amount of FinancialAssets other than Loans are Rs. 2.05 lakhs as at 31st March, 2025, Rs. 148.97 lakhs as at 31st March, 2024.

(c) Liquidity Risk

Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabilities. The Company's approach is to ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when they are due.

32 CAPITALMANAGEMENT

The capital structure of the Company consists of net debt and total equity of the Company. The Company manages its capital to ensure that the Company will be able to continue as going concern while maximising the return to stakeholders through an optimum mix of debt and equity within the overall capital structure. The Company’s risk management committee reviews the capital structure of the Company considering the cost of capital and the risks associated with each class of capital.

36 ADDITIONAL DISCLOSURESAS NOTIFIED BY MCAPURSUANTTOAMENDED SCHEDULE III:

The following additional information (other than what is already disclosed elsewhere) is disclosed in terms of amendments dated March 24,2021 in Schedule III to the CompaniesAct 2013 with effect from 1st day ofApril, 2021:-

a. The company has no subsidiary prescribed undertheAct and hence clause (87) of section 2 of theAct read with Companies (Restriction on number of Layers) Rules, 2017 is not applicable to the company

b. There is no Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the CompaniesAct, 2013

c. Disclosure in Relation to Undisclosed Income During the year, the Company has not surrendered or disclosed any income in the tax assessments under the Income TaxAct, 1961 (such as, search or survey or any other relevant provisions of the Income TaxAct, 1961). Accordingly, there are no transaction which are not recorded in the books of accounts.

d. The company was not having net worth of rupees five hundred crore or more, turnover of rupees one thousand crore or more, net profit of rupees five crore or more during the immediately preceding financial year and hence, provisions of section 135 of theAct not applicable to the company during the year.

e. Financial ratios:

(i) RBI requires NBFC's to maintains a minimium capital to risk weighted assets ratio (CRAR) consisting of Tier I and Tier II capital of 15% of the agregate risk weighted assets. Since, the Company (NBFC) is a "NBFC-ND-NSI" hence it is not required to compute the financial ratios CRAR, Tier-I CRAR, Tier-II CRAR

f. 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;

g. The Company has not received any funds from any other person(s) or entity(ies), including foreign entities (Intermediaries) 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 orthe like to oron behalf of the Ultimate Beneficiaries;

h. There is no proceeding initiated or pending against the company during the year for holding any benami property under the Benami Transactions (Prohibition)Act, 1988 and rules made thereunder.

i. The company is not declared wilful defaulter by any bank or financial Institution or any other lenders.

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

k. There are no creation or satisfaction of charges as at 31st March, 2025 pending with ROC beyond the statutory period.

l. The Company has no transactions with Struck Off Companies.

m. The Company has no borrowings Sanctioned in excess of Rs. 5 Crores from banks or financial institutions on the basis of security of current assets.

37 AUDIT TRAIL NOTE: The Company has used accounting software for maintaining Its books of account which has a feature of recording audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded In the software, except for the period upto 30th August, 2024 as the Company was in the process of evaluating options for implementing and migrating to accounting software with audit trail feature for maintaining its books of account to comply with the prescribed requirements. Further no instance of audit trail feature being tampered with was noted in respect of the accounting software.

38 PREVIOUSYEARFIGURES:

Previous year figures have been regrouped/reclassified whenever necessary, to make them comparable with the current year figures.