Note : (a) Current Ratio: Decreased more than 25% due to lower turnover & lower Cash Liquidity.

(b) Inventory Turnover Rotio: Decrease more than 25% due to decrease In Sales as well as increase In Finished Goods in the Month of March^2024.

(c) Trade payable Turnover Ratio: Decrease more than 25% due to decrease in Sales as well as increase in Finished Goods In the Month of March,2024.

(d) Net Capital Turnover Ratio: Decrease more than 25% due to decrease in Profit as well as Turnover during the year.

(e) Net Profit Ratio: Decrease more than 25% due to decrease in Profit as well as Turnover during the year.

(f) Return on investment: Increase more than 25% due to primarily market/senex pick a new High in the Month of March, 2024.

28.11 Events after the Reporting period :

The Board of Directors have recommended final equity dividend of Rs.4/- per fully paid-up equity shares of Rs.10/- each, i.e. @40% of the total Equity Share Capital, aggregating Rs.120.00 Lakh for out of profit of Financial Year 2023-24 (year ended 31/03/2024). The actual dividend amount and their taxes will be reflected at the time of actual declaration in AGM. During the F.Y. 2023-24, the Company have acquired a new Office Space.

28.12 Details of Deferred Tax Assets :

(a) During the year, the Company recorded the cumulative net timing difference as a "Deferred Tax Liability" up to 31st March, 2024 of Rs. 640.03 Lakhs (Previous Year of Rs.292.98 Lakhs). The Net Deferred Tax Liabilities of Rs.3.05 lakhs/- debited to Statement of Profit and Loss for the year ended 31st March, 2024. (Previous Year the Deferred Tax Assets Credited of Rs.0.79 lakh). Deferred Tax Liabilities on Other Comprehensive Income for the year ended 31st March, 2024 adjusted Rs.344.00 Lakhs- (Previous Year the Deferred Tax Liability on Other Comprehensive Income adjusted of Rs.11.95 Lakhs).

(b) In the current financial year Income Tax Liability for the year ended 31st March, 2024 has been determined after taking into consideration the benefits available under the provisions of the Income Tax Act, 1961 and accordingly Rs.408.45 Lakhs for Current Year Income Tax

and a Refund of Rs.0.86 Lakh related to earlier year Income tax has been provided (Previous year Rs.815.12 Lakhs for Current Income Tax and Rs.0.91 Lakh for erlier year tax). The above provision for Income Tax in the opinion of the Management is adequate.

(c) The Income-Tax assessment of the Company U/s 143(l)(a) has been completed up to Assessment Year 2023-2024.

28.13 Approval of Financial Statements :

The Standalone Ind AS Financial Statements were approved by the Board of Directors of the Company on 27th May, 2024.

28.14 Previous Year Figures :

The above statement is prepared according to the Companies Act, 2013. This has significantly impacted the disclosure and presentation made in the financial statements. Previous year's figures have been regrouped/redassified wherever necessary to correspond with the current year's dassification/disclosures.

28.15 Other Information:

Other information required by the Companies Act, 2013 are either nil or not applicable in the circumstances of the Company.