Primary Securities for Secured Loans:

i) Secured by First Pari-Passu charge by way of hypothecation of current assets i.e. Raw Material, Stock in Process, Finish Goods and Receivables of the company, present and future and personal guarantees of three Directors.

ii) Extention of charge over the existing Primary & collateral securities including mortgaes created in favour of the Bank.

Collateral Securities for Secured Loans :

iii) Secured by First Charge by way of Equitable Mortgage of factory/office premises at Chakala and Bandra, Mumbai and personal guarantees of three Directors.

iv) Secured by First Charge by way of lien on Cash Collateral i.e. Fixed Deposit Receipts with Bank.

Repayment:

v) Repayment ECGS loan - Moratoriam Period 12 Months. 36 installments after the Moratoriam period. Interest to be serviced as and when applied.

HDFC Bank Ltd

i) Securities for Term Loan:

Secured by hypothecation of Vehicle

ii) Terms of repayment :

Monthly EMI

iii) There are no defaults in repayment of loan and interest thereon as on March 31, 2026 for the loan under this head.

i) Secured by First Pari-Passu charge by way of hypothecation of current assets i.e. Raw Material, Stock in Process, Finish Goods and Receivables of the company, present and future and personal guarantees of three Directors.

ii) Extention of charge over the existing Primary & collateral securities including mortgaes created in favour of the Bank.

Collateral Securities for Secured Loans :

iii) Secured by First Charge by way of Equitable Mortgage of factory/office premises at Chakala and Bandra, Mumbai and personal guarantees of three Directors.

iv) Secured by first charge by way of hypothication of entire current assets of the company, present and future.

v) Secured by first charge by way of hypothication of plant and machinery of the company situated at SEEPZ factory premises.

vi) Secured by First Charge by way of lien on Cash Collateral i.e. Fixed Deposit Receipts with Bank.

Repayment:

vii) EPC/ PCFC limit - Liquidated within 180 days from the date of availment from out of proceeds of export bills and thereafter it will be penal/ normal rate of interest ab-initio.

viii) PSC/ EBLR limit - Liquidated within 180 days from the date of availment from out of proceeds of export bills and thereafter penal/normal rate of interest ab-initio.

ix) Repayment ECGS loan - Moratoriam Period 12 Months. 36 installments after the Moratoriam period. Interest to be serviced as and when applied.

Note : 28 - Contingent Liabilities and commitment to the extent not provided for :1) Contingent Liabilities :

The Company records a liability for any claims where a potential loss is probable and capable of being estimated and discloses such matters in its financial statements, if material. For potential losses that are considered possible, but not probable, the Company provides disclosure in the financial statements but does not record a liability in its accounts unless the loss becomes probable.

The Company has spent the required amount in terms of provisions of section 135 of the companies,Act 2013 on Corporate Social Responsibility. During the year the company has spent an amount towards the above mentioned activities as under:

a. Gross amount required to be spent by the company during the year Rs. 27,71,748/- (Previous Year Rs. 23,89,261/-).

b. Amount spent during the year by the company Rs. 28,50,000/- (Previous Year Rs. 24,17,000/-)

Indirect Expended through donation in Shrimad Rajchadra Jivadaya Trust Rs. 24,00,000/- & Shrimad Rajchandra Sarvmangal Trust Rs 450000/-

Note : 34 -

During the year an amount of Rs. Nil (Previous Year Rs. 2,56,912/- for Financial Year 2016-17) transferred by the Company to Investor Education and Protection Fund from Unclaimed Dividend account of Financial Year 2017-18.

iii) Fufthermore, in presenting the above sensitivity analysis, the present value of the projected benefit obligation has been calculated using the projected unit credit method at the end of the reporting period, which is the same method as applied in calculating the projected benefit obligation as recognised in the balance sheet.

iv) There was no change in the methods and assumptions used in preparing the sensitivity analysis from prior years.

The Company is receving / paying the rent as per the agreement for lease executed with the lessee / lessor. The rent is fixed from the date of execution of lease agreements. The Company has not adopted Ind AS 116 ‘'Lease” during the year 2025-26 and is still in the process of evaluating the impact of adoption of the same on its financial statements.

Note : 38_

Balances in respect of Unsecured Loans, Loans & Advances, Sundry Debtors & Sundry Creditors are subject to confirmation by respective parties.

Note : 39_

Vehicles, shown in Note 2 -Property, Plant & Equipment, are in the personal names of Directors of the Company.

Note : 40_

The Company has written a letter dated 07th April,2026 for a certificate as to the Company being regular in repayment of the sanctioned loans, during the financial year 2025-26, as per the terms & conditions set out vide sanctioned letters dated 24th Nov, 2025 and requested the reply should reach the office of Statutory Auditors of the Company. The Bank, vide its letter dated 13th April, 2026 stated that the conduct of Credit Facilities is satisfactory.

(a) No proceeding has been initiated or pending against the Company for holding any Benami property under the Benami Transactions (Prohibition) Act, 1988, as amended, and rules made thereunder.

(b) The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

(c) The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

(d) There were no transactions relating to previously unrecorded income that have been surrendered and disclosed as income during the year in the tax assessments under the Income Tax Act, 1961.

(e) The Company has not advanced or loaned to or invested in funds to any other person(s) or entity(is), including foreign entities (Intermediaries) with the understanding that the Intermediary shall:

(i) directly or indirectly lend to or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company (Ultimate Beneficiaries) or

(ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries

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

(i) directly or indirectly lend to 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,

Note : 43

Previous year's figures have been regrouped / rearranged wherever necessary to confirm to the current year grouping.