b. Terms/rights attached to equity shares

- The company has only one class of equity shares having a par value of Rs.10/- each holder of equity shares is entitled one vote per share.

- 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 dividend proposed if any, by the board of directors is subject to the approval of the shareholders in the ensuing Annual General Meeting, except in the case of interim dividend.

13 Details of Benami property held

The company does not have any proceedings that have been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder.

14 Borrowings from Banks or Financial Institutions or Other Lenders

No such borrowings exist in the company's books of accounts as at the end of reporting period.

15 Borrowings from Banks or Financial Institutions on the Basis of Security of Current Assets

No such borrowings on basis of security of current assets exist in the company's books of accounts as at the end of reporting period.

16 Title deeds of Immovable Property not held in name of the Company

The Title deeds of Immovable property in the books of accounts, are held in the name of company only.

17 Wilful Defaulter

The company is not declared as wilful defaulter by any bank or financial Institution or other lender from whom the borrowings are obtained.

18 Charges or Satisfaction yet to be registered with Registrar of Companies beyond the statutory period No creation of charges or satisfaction of charges arised during the reporting period which are yet to be registered with Registrar of Companies.

19 Relationship with Struck off Companies (under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956):

There are no transactions entered into and outstanding by the Company with any struck off companies as at reporting date.

20 Layers of Companies, prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017

Company does not have any Holding/Subsidiary companies as at the reporting date.

21 Corporate Social Responsibilty related Disclosures

CSR is not applicable to the company , as neither of company's turnover exceeded 1000 crores nor Networth exceeded 500 crores nor Net profit Exceeded 5 Crores During the Preceeding financial year.

22 Details of Crypto or Virtual Currency

The Company does not hold any investments in the form of Crypto or Virtual Currency.

23 Related Party Disclosures: (Related Party Disclosures required as per Indian Accounting Standard (Ind AS-24) on “Related Party Disclosures" issued by the Institute of Chartered Accountants of India, are as below)

There were no contracts/ arrangements/ transactions entered into during the year ended 31st March, 2025 which were not on Arm's Length Basis.

24 Loans or Advances in the nature of loans are granted to promoters, directors, KMPs and the related parties (as defined under either severally or jointly with any other person):

No such transactions exist in the company's books of accounts during the reporting period.

25 Retirement benefits:

Company's contribution to Provident Fund charged to Profit and Loss Account, Gratuity and Leave Encashment benefits are charged to Profit and Loss Account on the basis of actuarial valuation.

27 Contingent Liabilities and Capital Commitments

The company does not have any contingent liabilities and Capital Commitments as at the reporting date.

28 Derivative Instruments and Other Un-Hedged Foreign Currency Exposure

There are no derivative contracts oustanding at the close of the current reporting period.

29 Segment information:

The Company is engaged in “Business of software development and other IT Enabled Services”, which in the context of Indian Accounting Standard 108 (Operating Segment) is considered as the only business segment. Accordingly, no separate segmental information has been provided herein.

30 Based on the information available with the Company, there are no vendors who are registered as Micro and Small enterprises under “The Micro, Small and Medium Enterprises Development Act, 2006" as at March 31, 2025.

31 Compliance with approved Scheme(s) of Arrangements (approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013): “NlL”

32 Utilisation of Borrowed funds and share premium: “NIL”

34 BSE SOP Penalty for Non compliance of Regulation 33 of SEBI :

As per Regulation 33 of SEBI, every listed entity shall submit the quarterly and year-to-date standalone financial results to the stock exchange within 45 days from the end of each quarter.

The Company duly submitted the quarterly financial results within the prescribed time as stipulated in the SEBI regulations. However, due to a change in the format, the financial results submitted by the Company were not considered by the stock exchange, and it was treated as though the Company had not submitted any financial results. Consequently, a penalty of Rs. 34,618.80 (in hundreds) was levied, which the Company has paid in the month of July 2025.

35 Rounding off:

All the amounts in the Financial statements are in Indian Rupees. Depending upon the total income of the company, amounts appearing in the Financial Statements have been rounded off to the nearest hundreds or decimals thereof.

36 Previous year figures:

Previous year figures have been regrouped/reclassified, where necessary, to conform to the CurrentReporting Period's classification.

On March 24, 2021, the Ministry of Corporate Affairs (MCA) through notification, amended Schedule III to the Companies Act, 2013, applicable for financial period commencing from April 01, 2021. The Company has incorporated the changes as per the said amendment in the above financial statements and has also changed the comparative numbers wherever applicable.