(b) Terms / Rights attached to equity 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 proposed by the board of directors and approved by the shareholders in the annual general meeting is paid in Indian rupees. 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.

The information required to be disclosed that enables user of its financial statements to evaluate the its objectives, policies and process for managing capital is disclosed in Note 28

(d) The Company has allotted 66,55,458 No.of fully paid-up shares of face value Rs 10 each on June 07, 2021 pursuant to bonus issue approved by the shareholders. The bonus shares were issued by capitalization of profits transferred from retained earnings.

Other Equity

Description of the nature and purpose of Other Equity :

Capital Reserve

Capital reserve is the excess of net assets taken over cost of consideration paid during amalgamation.

Statutory Reserve

Statutory reserve represents reserve fund created pursuant to Section 45-IC of the RBI Act, 1934 through transfer of specified percentage (20%) of net profit every year before any dividend is declared. The reserve fund can be utilised only for limited purposes as specified by RBI from time to time and every such utilisation shall be reported to the RBI within specified period of time from the date of such utilisation.

Retained Earnings

Retained earnings or accumulated surplus represents total of all profits retained since Company’s inception. Retained earnings are credited with current year profits, reduced by losses, if any, dividend payouts, transfers to General reserve or any such other appropriations to specific reserves.

Equity instruments through other comprehensive income

This represents the cumulative gains and losses arising on the fair valuation of equity instruments measured at fair value through other comprehensive income.

28 Capital Management (Rs. In Lakhs)

The Company’s capital management objectives are

- to ensure the Company’s ability to continue as a going concern

- to comply with externally imposed capital requirement and maintain strong credit ratings

- to provide an adequate return to shareholders

Management assesses the Company’s capital requirements in order to maintain an efficient overall financing structure while avoiding excessive leverage. This takes into account the subordination levels of the Company’s various classes of debt. The Company manages the capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Company may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.

29 OPERATING SEGMENTS

The Company operates in a single reportable segment i.e. financing, which has similar risks and returns for the purpose of Ind AS 108 “Operating segments”, is considered to be the only reportable business segment. The Company derives its major revenues from financing activities and its customers are widespread. Further, The Company is operating in India which is considered as a single geographical segment.

ii) Commitments

The company does not have any commitments during the year.

31 FINANCIAL RISK MANAGEMENT FRAMEWORK

The Company has exposure to the following risks arising from financial instruments: • Credit risk • Liquidity risk; and • Market risk

• Credit Risk

Credit risk is the risk of financial loss to the company if a counter-party fails to meet its contractual obligations. The Company has adopted a policy of only dealing with creditworthy counterparties, as a means of mitigating the risk of financial loss from defaults. The Company's exposure to financial loss from defaults are continuously monitored.

• Liquidity Risk:

Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company manages its liquidity risk by ensuring, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risk to the Company’s reputation.

• Market Risk

Market risk is the risk of loss of future earnings, fair values or future cash flows that may result from adverse changes in market rates and prices (such as equity price, interest rates etc.) or in the price of market risk-sensitive instruments as a result of such adverse changes in market rates and prices. The Company is exposed to market risk primarily related to the market value of its investments and cash credit facities

a) Interest Rate Risk :

The company's policy is to minimise interest rate cash flow risk exposures on long-term financing as at March 31, 2026, the company is exposed to changes in market interest rates through overdraft facilties.

b) Currency Risk:

Currently company does not have transaction in foreign currencies and hence the company is not exposed to currency risk.

c) Price Risk:

The Company is exposed to equity price risk arising from investments held by the Company and classified in the balance sheet either as fair value through OCI or fair value through profit and loss.

To manage its price risk arising from investment in equity securities, the Company diversifies its portfolio.

I) Certain ratios/ line items marked with remark "N/A" are not applicable since the Company is a NBFC registered with RBI

ii) Debt Equity Ratio = [ Debt Securities Borrowings (Other than Debt Securities) Deposits Subordinated Liabilities]/[Equity Share Capital Other Equity

iii) Net Worth = [Equity Share Capital Other Equity]

iv) Total debts to total Assets = [ Debt Securities Borrowings (Other than Debt Securities) Deposits Subordinated Liabilities]/ Total Assets

v) Net Profit Margin (%) = Profit After Tax / Total Income

vi) Capital Adequacy Ratio has been computed as per RBI guidelines

vii) Gross NPA Ratio = Gross Stage 3 loans / Gross Loans

viii) Net NPA Ratio = Net Stage 3 Loans / (Gross loans - ECL on stage 3 loans) where Net stage 3 loan = Gross Stage 3 loans - ECL on stage 3 loans

ix) NPA Provision Coverage Ratio = ECL on Stage 3 loans / Gross stage 3 loans

x) Liquidity Coverage Ratio has been computed as per RBI guidelines

xi) NPA = Non Performing Assets

39 Public Deposits

The company has not accepted any public deposits within the meaning of Section 45 I(bb) of RBI Act, 1934 during the year in question & the company has also passed resolution for non- acceptance of any public deposits.

40 Brokerage

Since the company has not accepted any public deposits the question of brokerage does not arise.

41 The company has complied with the prudential norms on income recognition accounting standards assets clarification & provisioning for bad & doubtful debts as applicable to it & specified in the directions issued by the RBI on the NBFC prudential Norms (Reserve Bank) Directions, 1909.

45 GST liabilities for the year has been taken as per books of accounts. Change in liability, if any, after audit under the provisions of GST Laws shall be accounted for in the year in which the audit is completed. In the opinion of the management/assessee there will be no significant change in the liability and will not impact significantly the profitability or the financial position of the company/ assessee.

46 Corporate Social Responsibility (CSR) is not applicable to the company as per provision of Section - 135 of the Companies Act, 2013.

iii) The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

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

v) The Company has not been declared wilful defaulter by any bank or financial institution or government or any government authority.

vi) The Company has 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:

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

vii) The Company has 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 Group 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,

x) During the year, the Company has not revalued any Property, Plant & Equipment.

xi) Since there is no immovable properties in the Company, therefore, this clause is not applicable.

xii) During the year, the Government of India Implemented the Code on Wages 2019, Industrial Relations Code 2020, Occupational Safety Health and Working Conditions Code 2020 and Code on Social Security 2020 along with the relevant rules thereunder. The revision of salary structures to align with the new wage definition is processed and is expected to be reviewed in the FY 2026-27 in accordance with the further notification of applicable state rules.

xiii) Additional Disclosures as required by Master Direction - Reserve Bank of India (Non-Banking Financial Company - Scale Based Regulation) Directions, 2023, Annex VII, "Disclosures in Financial Statements - Notes to Accounts of NBFCs"

48 NBFC Registrations

The company is having a valid certificate of registration No 05.00509 dated 2nd March,1998 issued by the RBI under Section 45 IA of the Reserve Bank of India Act,1934.

49 Previous year figures have been regrouped / reclassified, where necessary, to confirm to the current years’ classification/ disclosure.

50 Schedule to the Balance Sheet of a non- deposit taking Non -Banking Financial Company (as required in terms of Paragraph 13 of Non - Systematically Important Non-Banking Financial (Non - Deposit Accepting or Holding) Companies Prudential Norms (Reserve Bank) Direction, 2016 issued vide Notification No. DNBR. PD.007 /03.10.119 /2016-17 are attached, under separate Annexure - 1.

1. As defined in Paragraph 2 (1) ( xii) of the Non - Banking Financial Companies Acceptance of Public Deposits (Reserve Bank) Directions, 2016.

2. Provisioning norms shall be applicable as prescribed in the Non Systemically Important Non - Banking Financial (Non Deposit Accepting or holding) Companies Prudential Norms ( Reserve Bank ) Directions, 2016.

3. All Accounting Standards and Guidance Notes issued by ICAI are applicable including for valuation of investments and other assets as also asstes acquired in satisfaction of debt. However, market value in respect of quoted investments and break up / fair value / NAV in respect of unquoted investments should be disclosed irrespective of whether they are classified as long term or current in column ( 5 ) above.