T erms and rights attached to Equity Shares:

The Company has only one class of Equity Shares having a Face Value of ? 10/- per share. Each holder of Equity Shares is entitled to one vote per share. The Company declares and pays dividend in Indian rupees. 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.

Nature and purpose of other Reserves General Reserve

The general reserves are the retained earnings of a Company which are kept aside out of Company's profits to meet future (known or unknown) obligations. The general reserve is a free Reserve which can be utilized for any purpose after fulfilling certain conditions.

Note 23 — Contingent Liabilities not provided for

1. The Company has not provided for Gratuity Fund payable to certain employees.

2. The audited financial statement, valuation of the unquoted investments are subject to the valuation by independent valuer, as per management explanation they are under process to carrying out fair valuation from registered valuer, these are shown its investment value.

3. The Company is having investments in some of small cap illiquid stocks where either there is very thin trading or is no trading during the entire financial year. Even trading in some of these shares has been suspended by Stock Exchanges. The Company has valued these shares on last traded price on BSE/CSE and has not made any provision for the possible losses

Note 25: Corporate Social Responsibility

The Company does not meet the criteria specified in sub section (1) of section 135 of the Companies Act, 2013, read with Companies [Corporate Social Responsibility (CSR)] Rules, 2014. Therefore it is not required to incur any expenditure on account of CSR activities during the year.

Note 26: Segment Reporting -

The company is primarily engaged in the single business of trading in shares and securities and there is no reportable secondary segment i.e. geographical segment. Hence, the disclosure requirement of Accounting Standard-17 "Segment Reporting" as notified by Companies (Accounting Standards) Rules, 2006 (as amended) is not applicable.

Note 30:

There are no Micro and Small Scale Business Enterprises, to whom the Company owes dues, which are outstanding for more than 45 days as at March 31, 2024. This information as required to be disclosed under Micro, Small and Medium Enterprises Development Act, 2006 has been determined to the extent such parties have been identified on the basis of information available with the Company.

Note 34- There is no capital work in progress whose completion is overdue or has exceeded its cost compared to its

original plan.

Note 35: There are no Intangible assets under development or whose completion is overdue or has exceeds its

cost compared to its original plan.

Note 36- There is no proceedings have been initiated during the year or are pending against the company for holding

benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder as at 31^s March 2024.

Note 37_: The company has not availed working capital / overdraft limits from Banks or financial institutions on the basis

of security of current assets.

Note 38- The Company has not been declared as a wilful defaulter by any bank or financial institutions or by any other

lender.

Note 39 The Company has not borrowed any long term fund from the bank or financial institutions during the year.

Note 40- There is no charge or satisfaction of charges is yet to be registered with the Registrar of Companies.

Note 41-

The company has followed / complied with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rule 2017.

Note 42-

There is no scheme of arrangements has been approved by the competent authority in terms of section 230 to 237 (Corporate Restructuring) of the Companies Act 2013.

Note 43-

The company did not have any transactions relating to previously unrecorded income that have been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961.

Note 44- Details of CSR

The provision of the Companies Act, 2013 relating to CSR Initiatives are not applicable to the Company.

Note 45-

The company has not trade or invested Crypto currency or virtual currency during the financial year.

Note 46-

The company has not entered in any transactions with any struck off companies under section 248 of the Companies Act 2013 or section 560 of the Companies Act 1956.

Note 47-

The company has not borrowed any funds for the purpose of further lending, investment, guaranty or security to the third parties during the year. However the fund borrowed and utilized for lending, investment, guarantee or security to the third parties during the earlier previous years for short term purpose are partially outstanding as on 31^st March 2024.

Note 48-

There are no material differences between the gross and net (WDV) carrying amounts of each class of assets, hence the reconciliation is not required

Note 49- Other Notes to Accounts

i. In the opinion of the management, current assets, loans and advances and other receivables are approximately of the value stated, if realized in the ordinary course of business. The provisions of all known liability are ascertained, except for Trade Receivables. Since the receivables are dues for more than one year, we are not certain about the recoveries of the same. The Company is confident of receiving the dues and hence no contingency liabilities have been provided.

ii. Previous year figures have been restated to confirm the classification of the current year.

iii. Balances of Sundry Debtors, Unsecured Loans, and Sundry Creditors are Loans & Advances are subject to

reconciliation, since conformations have not been received from them. Necessary entries will be passed on receipt of the same if required.

iv. The company has not provided for Gratuity and Leave Encashment to Employees on accrual basis, which is not in conformity with AS-15 issued by ICAI. However, in the opinion of management the amount involved is negligible and has no impact on Statement of Profit & Loss.

v. We draw the attention of members that the Company is having investments in some of small cap illiquid stocks where either there is very thin trading or is no trading during the entire financial year. Even trading in some of these shares has been suspended by Stock Exchanges. The Company has valued these shares on last traded price on BSE/CSE and has not made any provision for the possible losses.

vi. The audited financial statement, valuation of the unquoted investments are subject to the valuation by independent valuer, as per management explanation they are under process to carrying out fair valuation from registered valuer , these are shown its investment value.