29. There are no contracts pending to be executed on capital account.

30. Contingent Liabilities:

Company has given bank guarantees of Rs. 9,18,582/- which is still payable as on the date of Balance Sheet.

35. In the opinion of the management, the Current Assets, Loans & Advances have a value on realization in the ordinary course of business, at least equal to the amount at which they are stated in the Balance Sheet. The provision for depreciation and other known liabilities is adequate and not in excess of what are required.

36. The Accounts of certain debtors, loans and advances given / received, creditors are, however, subject to confirmations and reconciliations, if any. The management is confident that the impact whereof for the year on the financial statements will not be material.

37. During the year, the Company incorporated a wholly owned subsidiary, Cryogenic OGS Middle East F.Z.E., in the United Arab Emirates (Dubai) on 13 March 2026. As no funds or other resources had been transferred to the subsidiary towards share capital up to 31 March 2026, and the subsidiary had not commenced any business operations nor had any financial transactions as at the reporting date, the Company has not prepared Consolidated Financial Statements for the financial year ended 31 March 2026, considering that there were no financial statements of the subsidiary requiring consolidation under Accounting Standard (AS) 21 - Consolidated Financial Statements.

Accounting Standard 15 on ‘Employee Benefits’ as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Accounting Standard) Rules,

(a) Defined Contribution Plans:

The Company makes Provident Fund and contributions to defined contribution plans for qualifying employees. Under the Schemes, the Company is required to contribute a specified percentage of the payroll costs to fund the benefits. The contributions payable to these plans by the Company are at rates specified in the rules of the schemes. The company has recognized the following amounts in the Statement of Profit and Loss for the year.

(b) Defined Benefit Plans:

The Company has policy of giving gratuity to its employees who complete period of qualifying service which is 5 years.

The company’s plan assets in respect of Gratuity are funded through the Group Scheme of Life Insurance Corporation of India. The scheme provides for payment to vested employees as under:

i) On normal retirement / early retirement / withdrawal / resignation: As per the provisions of Payment of Gratuity Act, 1972 with vesting period of 5 years of service.

ii) On death in service: As per the provisions of Payment of Gratuity Act, 1972 without any vesting period.

(c) Other Long term benefits:

The company’s longterm benefits includes leave encashment at the time of retirement subject to policy of maximum leave accumulation of company. The scheme is not funded. The company has made provision based on actual liability.

D Other Statutory Information

.) The Company does not have any Benami Property, where any proceeding has been Initiated or ⁾ pending against the company for holding any benami property.

..) The Company does not have any charges or Satisfaction which is yet to be registered with ROC ⁾ beyond the Statutory period.

iii) The Company has not traded or invested in Crypto currency or Virtual currency during the year.

the company has not advanced or loaned or invested funds to any other person(s) or entity(es), including foreign entities (Intermediaries) with the understanding that the intermediary shall: (i)

iv) directly or indirectly lend or invest in other persons or Entities identifed in any manner whatsoever by on behalf of the company(ultimate beneficieries) or (ii) Provide any guarantee, security or the like to or on behalf of the ultimate Beneficiaries.

The Company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the

v) company shall: (i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or (ii) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

The Company does not have any such transaction which is not recorded in the books of accounts .) and that has been surrendered or disclosed as income during the year in the tax assessmens under ' the Income Tax Act,1961 (such as, search or urvey or any other relevant provisions of the Income Tax Act,1961)

..) There is no scheme of arrangments approved by the competent authority in terms of sections 230-

^vii) 237 of the companies act, 2013.

viii) The company is not declared as wilful defaulter by any bank or financial Institution or other lender.

40 Previous year’s figures have been regrouped / reclassified wherever necessary to correspond with the current year’s classification / disclosure.