a) All accounts with overdue for 90 days above has been categorized as Non-Performing Assets as per RBI norms and Interest receivable on these accounts are suspended till recovery of over dues as per terms of the loans & advance.

b) Provision for Bad & Doubtful Debts, as per RBI norms, amounting to ' 81.27 (previous year ' 77.44) lakhs has been maintained in books of accounts in respect of such overdue loan accounts.

c) Loans and advances under finance operation include ' 26.81 (P.Y. ' 26.81) Lakhs against which legal suit has been filed and cases are under progress before District Court.

No Trade or Other receiveble are Due from Directors or other officers of the company, either severally or jointly with any person, Nor any Trade receivables or other receivables are due from firms or private companies respectivly in which any director is partner, a director or a member,

Impairment allowance recognised on trade receivables as "NIL" (In Privious Year also :NIL")_

(a) Impairment loss allowance for the year of ' 3.80 lakhs (March 31, 2024 : ' 26.52 lakhs) has been provided on loans through Profit & Loss account.

(b) Loans to related parties Rs. Nil (March 31, 2024 : Rs. Nil).

(c) Loans to others include loans to retail and corporate other than public sector undertakings (PSUs)

C. Measurment of Fair Value Fair Value Hierarchy

These fair value of Investment property has been determined by resent sale by the company and considered to be best for the Residential Land and been categorised as Level-2 fair value based on the inputs to valuation techinque.

Valuation Technique

for the purpose of valuation, primery valuation methodology used is a Direct Comparision method (Market Apporoch) as the best evidence of fair value is current prices in an active market for similar properties. The Market rate for sale/purchase of similer asset is representive of fair Values. The property to be valued is at a location whrere active market is available for similer kind of properties.

Note - 9 Property, Plant and Equipments

9.1 Property, plant and equipment are stated at cost, less accumulated depreciation and impairment, if any. Costs

directlyattributable to acquisition are capitalized until the property, plant and equipment are ready for use, as intended by the management. The charge in respect of periodic depreciation is derived at after determining an estimate of an asset's expected useful life and the expeced residual value at the end of its life.

14.03 Terms/rights attached to equity shares

The Company has only one class of shares referred to as equity shares having a par value of ? 10/-. Each holder of equity shares is entitled to one vote per share.

14.04 In the event of liquidation of the Company, the holders of equity shares will be entitled to receive any of the remaining assets of the company in proportion to the number of equity shares held by the shareholders, after distribution of all preferential amounts. However, no such preferential amounts exist currently.

14.07 There are no shares allotted as fully paid-up by way of bonus shares or allotted as fully paid-up pursuant to contract

without payment being received in cash, or bought back during the period of five years immediately preceding the reporting date.

14.08 There are no securities which are convertible into equity shares.

15.02 : Nature of reserves

(a) Special Reserve ( as Stipulated By RBI )

Special reserves are required to be maintained as per RBI prudential norms to every NBFC. Every year 20% of the net profit before distributation to the shareholders are required to be transferred

(b) Surplus in Statement of Profit and Loss

Retained earnings comprises of undistributed earnings after taxes.

1 Since Company is involved in direct finance hence CRAR exposure of the other sector and other asset liability management are not given.

2 Further Company is not involved in mortgage blocked securities investment fund or non fund based housing finance corpus.