1. Terms/rights attached to equity shares:

i. The company has only one class of shares referred to as equity shares having a par value of Rs. 10/- as at 31st March, 2025.

ii. Each holder of equity shares is entitled to one vote per share.

iii. In the event of liquidation of the Company, the holders of equity shares shall be entitled to receive any of the remaining assets of the Company, after distribution of all preferential amounts. The amount distributed will be in proportion to the number of equity shares held by the shareholders.

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1) The ratios have been computed as below:

(a) Basic earnings per share (Rs. ) - : Net profit after tax as restated for calculating basic EPS / Weighted average number of equity shares outstanding at the end of the year

(b) Diluted earnings per share (Rs. ) - : Net profit after tax as restated for calculating diluted EPS / Weighted average number of equity shares outstanding at the end of the year for diluted EPS

2) Weighted average number of equity shares is the number of equity shares outstanding at the beginning of the year adjusted by the number of equity shares issued during period/year multiplied by the time weighting factor. The time weighting factor is the number of days for which the specific shares are outstanding as a proportion of total number of days during the year. In case of Subdivision and Bonus issue, the event has been considered as if it had occurred at the beginning of restatement period.

3) The above statement should be read with the significant accounting policies and notes to restated summary statements of assets and liabilities, profits and losses and cash flows appearing in Annexures IV, I, II and III.

4) Pursuant to Board resolution dated on 15th May, 2024 and shareholder's consent dated 14th May, 2024 bonus issue of 83,55,846 equity shares of face value of Rs 10/- in the ratio 699:1, i.e. Six hundred ninety nine (699) bonus equity shares for every one (1) equity share held by shareholder has been issued.

5) The Company had announced Initial Public Offer of 30,24,000 equity shares of Rs. 10/- each at a price of Rs. 110/- per equity share, aggregating to Rs. 3,326.40 Lakhs. The issue was open for subscription from Thursday, 05th September, 2024 to Monday, 09th September, 2024. Pursuant to the IPO 30,24,000 equity shares were issued and allotted on Wednesday, 11th September, 2024

to the public.

Other Notes-

1. The title deeds of all immovable properties are held in the name of the Company. Accordingly, there are no Immovable Properties which were not held in name of the Company as on 31st March, 2025 and 31st March, 2024.

2. The Company has utilised the borrowings received from banks and financial institutions for the purpose for which it was taken during the period of audit.

. . . . . . . . .

4. The Company does not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any Benami

property.

5. The Company has not been declared willful defaulter by any Banks or any other Financial Institution at any time during the period of audit.

6. The Company did not have any material transactions with companies struck-off under section 248 of the Companies Act, 2013 or section 560 of the Companies Act, 1956 during the period of audit.

7. During the period of audit, the Company has not traded or invested in Crypto Currency or Virtual Currency during the year.

8. Disclosures related to Micro, Small and Medium Enterprises.

Management is in the process of compiling information from its suppliers regarding their status under the MSME act, who qualify under the definition of micro and small enterprises, as defined under the Micro, Small and Medium Enterprises Development Act 2003 and hence disclosure, if any, of the amount unpaid as at the year-end together with the interest paid/payable as required has been given to the extent information available;

9. The Company has paid Rs NIL dividend during FY 2023-24 and Rs. NIL Lacs dividend during FY 2024-25.

10. Figures have been rounded off to the multiple of lakhs. Previous year's figures have been regrouped, recast and rearranged wherever necessary to make them comparable with the current year figures.