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 (if
any) by the Board of Directors is subject to approval of the shareholders in ensuing Annual
General Meeting.

In the event of the liquidation of the Company, the holder of equity shares will be entitled
to receive remaining assets of the Company, after distribution of all preferential amounts.
The distributio n will be in proportio n to the number of equity shares held by the

shareholders.

d) Capital Management

The primary objective of the Company’s capital management is to maximise the shareholder
value, comply to the regulatory requirements and maintain an optimal capital structure to
reduce the cost of capital to the Company.

Employee Benefits:

The Company operates on defined benefit plan, viz., gratuity benefit, for its employees. The
Gratuity plan provides for a lump sum payment to vested employees at retirement, death while
in employment or on termination of employment of an amount equivalent to 15 days salary
payable for each completed year of service. The company does not have any fund for gratuity
liability and the same is accounted for as provision.

Liability for employee benefits has been determined by an actuary, appointed for the
purpose, in conformity with the principles set out in the IND AS 19, the details of which are
as follows:

Note 34: Other Information

1. Previous year’s figures have been regrouped and recast wherever necessary

2. Information with regards to other matters, as required under schedule III to the Act is
disclosed to the extent applicable to the Company for the Financial Year under consideration.

NOTE 16 - OTHER STATUTORY INFORMATION

(i) Title deeds of Immovable Property not held in the name of the Company:

The Company does not possess any immovable property (other than properties where the
Company is the lessee and the lease agreements are duly executed in favour of the lessee)
whose title deeds are not held in the name of the Company during the financial year ended
March 31, 2025, and March 31, 2024._

(ii) Fair valuation of investment property:

The Company shall disclose as to whether the fair value of investment property (as measured
for disclosure purposes in the financial statements) is based on the valuation by a registered
valuer as defined under rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017.
Since, the Company does not have any investment property during any reporting period, the said
disclosure is not applicable._

(iii) Revaluation of Property, Plant and Equipment:

The Company has not revalued its Property, Plant and Equipment during the year.

(iv) Revaluation of Intangible Assets:

The Company has not revalued its Intang ible Assets du ring the year._

(v) Details of Benami Property held:

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._

(vi) Wilful Defaulter:

The Company is not declared as a wilful defaulter by any bank or financial institution or other
lender during the any reporting period.

(vii) Relationship with Struck off Companies:

The Company has not identified any transactions or balances in any reporting periods with
companies whose name is struck off under section 248 of the Companies Act, 2013 or section
560 of Companies Act, 1956.

(viii) Registration of charges or satisfaction with Registrar of Companies (ROC):

There are no charges or satisfaction of charges yet to be registered with Registrar of
Companies beyond the statutory period during the reporting periods for the company.

(ix) Compliance with number of layers of companies

The Company has complied with the number of layers prescribed under clause (87) of section
2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017.

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

There is no scheme of arrangements which have been approved by the Competent Authority in
terms of sections 230 to 237 of the Companies Act, 2013 during the reporting periods.

(xi) Utilisation of Borrowed funds and share premium:

(A) . The Company have not advanced or loaned to any other person(s) or entity(ies), including
foreign entities (Intermediaries) with the understanding that the Intermediary shall:

(a) directly or indirectly lent 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.

(B) . The Company have 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 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.

(xii) Disclosures pertaining to corporate social responsibility activities

The company is not covered under section 135 of the companies act (Corporate Social
Responsib ility).

(xiii) Disclosure in relation to undisclosed income

The Company does not have any transaction which is 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).

(xiv) Details of Crypto Currency or Virtual Currency

The Company has not traded or invested in Crypto currency or Virtual Currency during reporting
periods.

(xv) Loans & Advances

The Company has not granted any Loans or Advances in the nature of loans to promoters,
directors, KMPs and the related parties (as defined under Companies Act, 2013), either severally
or jointly with any other person.

(xvi) Proceeds of Public issue

The Company reports that it has not deviated the proceeds of preferential issue from end use
for which the issue was made.

NOTE - Previous year's figures have been regrouped / rearranged wherever necessary to
conform to the current years’ presentation.