Terms / rights attached to the Equity Shares

Issued Share capital of the Company has only one class of shares referred to as equity shares having Par value of '10/.Each holder of Equity Shares is entitled to One vote per share. In the event of the Liquidation of the company,the holder of equity shares will be entitled to receive any of the 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.

- During the year, the company has not issued any shares. However, during the financial year 2024-25, the company issued of 18,00,000/- ( Eighteen Lakh Only) Equity Shares of Rs. 10/- each on preferential basis to the Promoter Group and Non-Promoter entities at a price of Rs. 18/- (Rupees Eighteen Only) including Rs. 8/- (Rupees Eight only) premium.

h. - There were no buy back of shares during the previous 5 years. i Dividend

Final dividend distribution to shareholder is recognised as a liability in the period in which dividend is approved by the shareholders. Any interim dividend paid is recognised on approval by board of directors. Dividend payable is recognised directly in equity.

Companies are required to pay/ distribute dividend after deducting applicable taxes. The remittance of dividend outside India is governed by indian law on foreign exchange and is also subject to withholding tax at applicable rates.

Description of the nature and purpose of Other Equity:Capital Reserve

The company recognise profit and Loss on purchase, sale, issue or cancellation of its own equity instrument to capital reserve.

Securities Premium

Securities premium represents amount received in excess of face value of the equity shares. The Securities premium can be applied by the company for limited purposes such as issuance of bonus shares, buy back of shares etc. in accordance with the provisions of Section 52 of the Companies Act, 2013.

Stautory 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. Debit balance in retained earnings represents balance of accumulated losses.

Other Comprehensive Income-Remeasurement gain/ (losses) on defined benefit plan

The Company recognises change on account of remeasurement of the net defined benefit liability/(asset) as part of other comprehensive income.

The Government of India vide notification dated 21st November, 2025 had notified the implementation framework in respect of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, which consolidate and replace 29 (twenty-nine) existing labour laws. The Ministry of Labour and Employment had also published draft Central Rules and FAQs to facilitate the assessment of the financial impact arising from New Labour Codes. The said central rules have been made effective w.e.f. 08th May, 2026.

Based on the assessment carried out by the Company and on the basis of information presently available, in line with the guidance issued by the Institute of Chartered Accountants of India, the incremental impact of the aforesaid changes on employee benefits liability is not material and has been recognised in the financial results for the quarter and year ended 31st March, 2026. The company has recognised provision of Rs. 0.99 Lakhs towards gratuity liability and Rs. 0.17 lakhs towads leave encashment which is included under “Employee benefit expenses”.

The Company will continue to monitor further developments relating to the Labour Codes and evaluate the impact, if any, in future on the measurement of employee benefits liability.

27. CONTINGENT LIABILITIES AND COMMITMENTS (TO THE EXTENT NOT PROVIDED

FOR)

CONTINGENT LIABILITIES:

(a) Income Tax demand disputed Rs. Nil (Previous year Rs. Nil).

Pursuant to decision of appeal in favour of the company, the contingent liabillity shows as at end of the current year become Rs. Nil. The company has not yet received any further intimation of the appeal filed by the department.

29. DUE TO MICRO, SMALL AND MEDIUM ENTERPRISES

To the extent information available with the company, it has no dues to the Micro,Small and medium enterprises as at 31st March, 2026 and 31st March, 2025.

30. Disclosure relating to outstanding derivative exposures in securities :-

a) Cash Margin amounting to Rs.51.07 Lakhs (Previous year Nil) on Equity Derivative instruments contracts has been paid and outstanding as at the end of previous year.

31. CAPITAL MANAGEMENT

The Company's policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business.

The company has adequate cash and bank balances. The company monitors its capital by careful scrutiny of the cash and bank balances, and a regular assessment of any debt requirements. In the absence of any significant amount of debt, the maintenance of debt equity ratio etc. may not be of any relevance to the Company.

32. Financial Risk Management Financial risk factors

The Company's principal financial liabilities, comprise borrowings and trade and other payables. The main purpose of these financial liabilities is to manage finances for the Company's operations. The Company's principal financial assets include inter corporate deposits, loans, cash and cash equivalents and other receivables. The Company's activities expose it to a variety of financial risks:

I. Market Risk

Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market prices comprise three types of risk: currency rate risk, interest rate risk and other price risks, such as commodity risk. Financial instruments affected by market risk include loans and borrowings, deposits, investments.

The company is exposed to market risk primarily related to the market value of its investments.

Interest Rate Risk

Interest rate risk is the risk that the fair value of future cash flows of Financial Instruments will fluctuate because of change in market interest rates.The company does not have exposure to the risk of changes in market interest rate as it has interest free debt obligations.

Currency risk

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

Equity Price Risk

(a) Exposure

The company is exposed to equity price risk arising from Investments held by the company and classified in the balance sheet as fair value through P & L. To manage its price risk arising from investment in equity securities, the company diversifies its portfolio. Diversification of portfoio is done in accordance with the limits set by the company. The majority of the company's equity instruments are listed on the Bombay stock exchange (BSE) or the National stock exchange (NSE) in India.

II. Credit Risk

Credit risk is the risk that a counter party will not meet its obligations under a financial instrument or customer contract, leading to a financial loss.The company is exposed to credit risk from its financing activities towards inter corporate loans where no significant impact on credit risk has been identified.

III. Liquidity risk

Liquidity risk is the risk that the Company may not be able to meet its present and future cash and collateral obligations without incurring unacceptable losses.The Company manages its liquidity requirement by analysing the maturity pattern of Company's cash flows of financial assets and financial liabilities.

37. LITIGATION :

The company does not have any pending litigations. However, the company is subject to legal proceedings and claims which arises during the ordinary course of business. The management does not reasonably expect that these legal proceedings when ultimately concluded and decided will have a material and adverse effect on the result of operations or financial statements.

38. Segment Reporting:

In the opinion of Management there are no separate reportable segments as per Indian Accounting Standard (Ind AS-108).

39. The company was not required to spend any amount on Corporate social responsibility activities during the current and previous year.

40. The Company did not have any long term contracts including derivative contracts for which there were any material foreseeable losses.

Note: - In the absence of purchase price of share held by struck off companies face value is considered for reporting purpose.

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,

viii The Company has not any such 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.

d) Intra Group Exposures: -

The Company has invested in group companies totalling to Rs. 40.66 Lakhs as at the year end (Previous Rs. 48.10 Lakhs).

e) Unhedged foreign currency exposure

The Company does not have any unhedged foreign currency exposures as at March 31,2026 and March 31, 2025.

f) Disclosure of complaints

The Company does not have any customer interface and thus there are no complaints received by the NBFCs from customers and from the Offices of Ombudsman during the year ended March 31,2026 and March 31, 2025.

g) Related Party Disclosure

For related party disclosures refer to Note 25 of the notes to financial statements.

44. The Previous year figures have been regrouped/reclassified,wherever necessary to confirm to the Current Year's presentation.

The accompanying notes form an integral part of the Financial Statements.