(d) 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 26 — Deferred Tax Assets/Liabilities

Over the period of time, the Company has provided less depreciation in the books of accounts on the existing assets than that claimed, so there are deferred taxes Assets on account of it. The accumulated Deferred Tax Liability as on 31.03.2025 was Rs. 0.01 Lakhs as against the Deferred Tax Liability of Rs. 0.02 Lakhs as on 31.03.2024. This is in accordance with Indian Accounting Standard (AS12)"Accounting for Taxes on Income".

Note 27 — Employees Benefits

The employees benefit regarding Gratuity, Pension, Leave Encashment etc. which are payable before the end of twelve months after the end of the period in which the employees render service has not been measured and no actuarial valuation was done and not recognized as expenses. It will be recognized as and when it actually paid. However, the management has a view to consider gratuity provision only after completion of the service period of 5 years as per Gratuity Act and there is no such liability at present.

Note 31

There is no capital work in progress whose completion is overdue or has exceeded its cost compared to its original plan.

Note 32

There are no Intangible assets under development or whose completion is overdue or has exceeds its cost compared to its original plan.

Note 33

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 there under as at 31st March 2025.

Note 34

The company has not been availed working capital limits from Banks on the basis of security of current assets and therefore no quarterly returns or statements is required to be filed by the company, hence disclosure of deficiencies is not required.

Note 35

The company has not been declared as a willful defaulter by any bank or financial institutions or by any other lender.

Note 36

Considering the company has been extended credit period up to 45 days by its vendors and payments being released on a timely basis, there is no liability towards interest on delayed payments under "The Micro, Small and Medium Enterprises Development Act 2006" during the year. There is also no amount of outstanding interest in this regard, brought forward from previous year. Information in this regard is on basis of intimation received, on request made by the company, with regards to registration of vendors under the said Act.

Notes to Financial Ratios

i. Due to increase in gross value of Financial Assets

Note 38:

There is no charge or satisfaction of charges is yet to be registered with the Registrar of Companies. 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 39:

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 40:

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 41:

The Company does not fulfill the criteria as specified under section 135(1) of the Act read with the Companies (Corporate Social Responsibility Policy) Rules 2014, hence no CSR is required to be spent.

Note 42:

The Company has not traded or invested Crypto currency or virtual currency during the financial year.

Note 43:

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 44:

The Company has not borrowed any funds for the purpose of further lending, investment, guarantee or security to the third parties during the year.

Note 45:

As per view of management the company deals in single line of products / services i.e. financing and investing, hence there is no reportable segment as per IND AS 108.

Note 46:

The Company has followed level 3 of fair value hierarchy of the financial instruments considering all current assets and liabilities are at fair value. However, the company has not recognized any gain / (loss) to the cost of inventories held in the form of unquoted equity shares i.e. financial instruments falling within the level - 3 in accordance with the IND AS 113 and the management is in process to conduct valuation of shares by the independent valuer. Further the management believes that there is no material impact in respect of fair valuation to the carrying value of respective shares.

Note 47:

Balances of Trade Receivable, Loans & Advances, Trade Payable and Other current assets & liabilities are subject to confirmation from the respective parties and consequently adjustments if any will be made at the time of reconciliation.

Note 48:

The Company is having investments / inventories 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. Further the management believes that there is no material impact in respect of fair valuation to the carrying value of respective shares.

Note 49:

The company has given loans and advances of Rs. 5,290.38 Lakh interest free. However, in the opinion of management the value which has been shown in statement is fair value and for business purpose and not prejudice to the interest of the Company.

Note 50:

Contingent liabilities and commitments: NIL (Previous Year: Nil).

Notes "1" to "51" form an integral part of the accounts and have been duly authenticated.