a) Term/Rights attached to Equity Shares:

i) The company has only one class of equity shares having a par value of Re 1/- per share. Each holder of equity shares is entitled to one vote per share.

ii) In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amounts, in proportion to their shareholding.

Loans to Bodies Corporate & Individuals are considered to have low risk based on credit evaluation undertaken by the Company. There is no history of any defaults on these loans. The company regularly monitors to ensure that these entities have enough liquidity which safegaurds the interets of the investors and lenders. Accordingly there is no Expected credit loss allowance on the aforesaid loans.

The borrowings have not been guaranteed by directors or others.

The loan from bank is secured by hypothecation of specific asset & Personal guarantee.

There has been no default in repayment of loan fom bank at any point of time and as on the date of reporting For related party transactions refer note no.35.