Note No.: 3.1 The Company has only one class of shares referred to as equity shares having face value of ? 10/ - each. Each holder of equity share is entitled to one vote per share.

Note No.: 3.2 The holder of equity shares is entitled to dividends, if any proposed by the Board of Directors and approved by shareholder at the Annual General Meeting.

Note No.: 3.4 Pursuant to a special resolution at the meeting of the members of the company held on 07th July, 2023 has approved initial public offer. The Company came up with an Initial Public Offer of 65,50,000 shares of face value ? 10 per share were allotted under Initial Public Offer at Premium of ? 41 per share. The said 65,50,000 equity shares were successfully subscribed by the public and Company has made allotment of equity shares on January 15, 2024.

Note No.: 3.5 During the Last 5 Years there are 2 bonus issues as mentioned under the point No. (i) & (ii);

(i) The Board of Directors pursuant to a resolution dated 21st Feb, 2023 and the shareholders special resolution dated 16th March, 2023 have approved the issuance of 5 bonus equity shares of face value ? 10 each for every 4 existing fully paid up equity share of face value ? 10 each and accordingly 43,56,628 bonus equity shares were issued and allotted in accordance with the Section 63 of the Companies Act, 2013;

(ii) The Board of Directors pursuant to a resolution dated 29th April, 2023 and the shareholders special resolution dated 27th May, 2023 have approved the issuance of 1 bonus equity share of face value ? 10 each for every 1 existing fully paid up equit y share of face value ? 10 each and accordingly 90,90,325 bo nus equity shares were issued and allotted in accordance with the Section 63 of the Companies Act, 2013.

Note No.: 4.1 As per Section 45-IC of the Reserve Bank of India Act, 1934, the Company is required to create a reserve fund at the rate of 20% of the net profit after tax of the Company every year. Accordingly, the Company has transferred an amount of Rs. 47.11 Lakhs (March 31,2024: Rs. 45.67 Lakhs), out of the profit after tax for the year ended March 31,2025 to Statutory Reserve. As per Section 45-IC(2) of the RBI Act, 1934, no appropriation of any sum from this reserve fund shall be made by the non-banking financial company except for the purpose as may be specified by RBI.

Note No.: 4.2 Surplus in the Statement of Profit and Loss is the accumulated available profit of the Company carried forward from earlier years. These reserves are free reserves which can be utilised for any purpose as may be required.

Note No.: 5.1 Term Loan and NCD's

1. ) All the Non-convertible debentures of the company including those issued during the year and term loans from lenders are

secured by way of hypothecation of loan book receivables, present and futures of the company (to the extent of 1.05 to 1.20 times of outstanding of principle amount), additionally this are guaranteed by the two of the promoters of the company

2. ) The Repayment is either through equated monthly installments or through bullet payments.

3. ) The Tenure of the borrowings range from 12 months to 24 months

4. ) Interest Rate range from 13% p.a. to 15.00% p.a.

The Company provides for gratuity benefit under a defined benefit retirement scheme (the “Gratuity Scheme”) as laid out by the Payment of Gratuity Act, 1972 of India covering eligible employees. The Gratuity Scheme provides for a lump-sum payment to employees who have completed at least five years of service with the Company, based on salary and tenure of employment. Liabilities with regard to the Gratuity Scheme are determined by actuarial valuation carried out using the Projected Unit Credit Method by an independent actuary. The Gratuity Scheme is a non-funded scheme and the Company intends to discharge this liability through its internal resources.

Note No.: 11.1

The Company provides for gratuity benefit under a defined benefit retirement scheme (the “Gratuity Scheme”) as laid out by th e Payment of Gratuity Act, 1972 of India covering eligible employees. The Gratuity Scheme provides for a lump-sum payment to employees who have completed at least five years of service with the Company, based on salary and tenure of employment. Liabilities with regard to the Gratuity Scheme are determined by actuarial valuation carried out using the Projected Unit Credit Method by an independent actuary. The Gratuity Scheme is a non-funded scheme and the Company intends to discharge this liability through its internal resources.

Note No: - 14.1 As per the terms of contract with borrowers, the Company has first and exclusive charge on the book debts of the borrower, arising out of on-lending operations from the Company's loan fund, Of the above, charge on book debts of few borrowers are yet to be created/in the process of creation. In absence of details of recoverability of the said book debt as on 31st March, 2025, the management considered it being fully recoverable, based on the latest information available with the Company. In some cases, there are personal guarantees, corporate guarantee, cash collateral given as security deposit.

Note No. 26 Earning Per Shares (EPS):

Basic Earnings Per Share (“EPS”) is computed by dividing the net profit / (loss) after tax for the year attributable to the e quity shareholders (after deducting preference dividends and attributable taxes) by the weighted average number of equity shares outstanding during the year. The weighted average number of equity shares outstanding during the year are adjusted for bonus shares. For the purpose of calculating diluted earnings per share, net profit / (loss) after tax for the year attributable to the equity shareholders is divided by the weighted average number of equity shares which could have been issued on the conversion of all dilutive potential equity shares and is adjusted for the bonus shares held by the Company.

Note No. 27 Employee Benefits:

The Company's contribution to provident fund and employee state insurance scheme are considered as defined contribution plans and are charged as an expense based on the amount of contribution required to be made and when services are rendered by the employees.

Note No. 27.1 Defined benefit plans:

The company's gratuity benefit scheme is an unfunded defined benefit plan. The Company's net obligation in respect of a defin ed benefit plan is calculated by estimating the amount of future benefit that employees have earned in return for their service in the current and prior periods, that benefit is discounted to determine its present value. The calculation of company's obligation is performed annually by qualified actuary using the projected unit credit method. The company recognises all actuarial gains and losses in the Statement of Profit and Loss.

The company recognises all the actuarial gains and losses immediately in the Statement of Profit and Loss. All expenses related to defined benefit plans are recognized in employee benefits expense in the Statement of Profit and Loss.

Details of actuarial valuation of gratuity pursuant to the Accounting Standard 15 (Revised)

Note No. 33 Other Statutory Disclosuresa) Tax Expenses

Current Tax Provision made during the years.

b) Contingent Liabilities and Commitments

According to the Information and Explanation given to us and on the basis of our examination of the records of the company, the company has not any present obligation as result of past event and not any contingent liabilities and commitments during the year.

c) Capital Commitments

According to the Information and Explanation given to us and on the basis of our examination of the records of the company, the company has not any capital commitments during the year

d) Segment reporting

The Company Operates in one business segment i.e. Financing as envisaged in AS-17 - Segment Reporting specified under section 113 of the companies act,2013. Accordingly, no separate disclosure for segment reporting is to be made in the financial statement of the company. The company operates particularly in India and does not have operation in the economic environment with different risk and return, hence it is considered operating in a single geographical segment.

e) Title deed of immovable property not held in the name of company

According to the Information and Explanation given to us and on the basis of our examination of the records of the company, there has not any title deed of immovable property in the name of company.

f) Benami property

The company does not have any Benami property, where any proceedings 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.

g) Willful defaulter

The company is not declared as willful defaulter by any bank or financial Institution or other lender for the financial Year 2024-25.

h) Transactions with struck off companies

The company does not have any transactions with companies struck off under section 248 of the Companies Act, 2013.

i) Registration of charges or satisfaction with Registrar of Companies

All charges or satisfactions are registered with the ROC within statutory period by the company. In some cases, the company has paid borrowing aggregate to Rs. 6 Crores In respect of which the company is in the process of preparation and submission of necessary form for creation of the charges and expected to complete in due course.

j) Scheme of Arrangements

There is no Scheme of Arrangements approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013.

k) Undisclosed income

The company has no such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the years 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), unless there is immunity for disclosure under any scheme.

l) Compliance with number of layers of companies

The Company does not have any subsidiaries therefore disclosure of compliance with number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017 is not applicable.

m) Disclosure pertaining to ‘details of crypto currency or virtual currency

According to the Information and Explanation given to us and on the basis of our examination of the records of the company, the company has not traded or invested in Crypto currency or Virtual Currency during the reporting periods

n) Revaluation of PPE and Intangible assets

According to the Information and Explanation given to us and on the basis of our examination of the records of the company, the company has not revalued its Property, Plant and Equipment and Intangible assets during the reporting periods.

o) Disclosure pertaining to ‘corporate social responsibility activities’

The company is not covered under section 135 of the Companies Act, 2013. The disclose with regard to CSR activities is not applicable.

p) Goods and services tax / value added taxes paid on acquisition of assets or on incurring expenses

Expenses and assets are recognised net of the goods and services tax/ value added taxes paid, except when the tax incurred on a purchase of assets or availing of services is not recoverable from the taxation authority, in which case, the tax paid is recognised as part of the cost of acquisition of the asset or as part of the expense item, as applicable. The net amount of tax recoverable from, or payable to, the taxation authority is included as part of receivables or payables in the balance sheet.

q) Directions of Reserve Bank of India

The Company has followed the directions prescribed by Reserve Bank of India for Non- Systematically (Non-Deposit taking) Non-Banking Financial Companies.

r) Ind AS

As per MCA notification dated 16th February 2015 companies whose shares are listed on SME exchange as referred to Chapter IX of SEBI (Issue of Capital and Disclosure Requirements) Regulation, 2018 are exempted from compulsory requirement of adoption of IND-AS.

s) GST Reconciliation

The Company has a comprehensive system of maintenance of information and documents as required by the Goods and Service Tax Act (GST Act). Since the GST act requires existence of such information and documentation to be contemporaneous in nature, books of accounts of the company are also subject to filing of GST annual return as per applicable provision of GST act to determine whether all transactions have duly recorded and reconcile with the GST payable. Adjustments, if any, arising while filing the GST Annual return shall be accounted for as and when the return is filed for the current financial year. However the management is of the opinion that the aforesaid legislation will not have any material impact on the financial statements.

Note No. 34 Other Disclosures & Information

i. The current assets, loans and advance will be raised in the ordinary course of business at which these are stated in the balance sheet.

ii. The balance of sundry debtors, creditor, loans and advances are subject to confirmation. However, the director has certified the respective balances.

iii. Expenses for which supporting evidences are not found are duly certified by the directors.

iv. Previous year's figures have been regrouped/rearranged wherever necessary to make them comparable with current year figures.