The compay increased it's Authorised equity share capital from 1000000 equity shares to 6000000 equity shares ofRs. 10/- each vide resolution passed in its members meeting dated 18th June, 2022.

The company has issued 3111000 bonus equity shares in the proportion of 6.1 (6 (Six) fully paid equity shares ofRs. 10/- each alloted against 1 (One) equity share ofRs. 10/- each) vide resolution passed in members meeting dated 01st August, 2022 and alloted on 01st August, 2022, effect of this bonus issue has been considered to calculate EPS.

The company has issued 597600fully paid equity shares of Rs. 10/- each at a premium of Rs. 105/- each through IPO on 04th October, 2022.

(f) The Company has only one class of shares referred to as Equity Shares having a par value of Rs. 10/-. Each holder of Equity Shares is entitled to one vote per share. In the event of liquidation of the Company, the holders of Equity Shares will be entitled to receive any of the remaining assets of the company, after distribution of all preferential amounts. The distribution will be in proportion to the number of Equity Shares held by the shareholders.

Notes on ratios:

1. Debt equity ratio decreased by 100.00% in F.Y. 2023-24 as compared to F.Y. 2022-23 due to decrease in debt for the year ended 31.03.2024.

2. Debt service coverage ratio decreased by 61.04% in F.Y. 2023-24 as compared to F.Y. 2022-23 due to increase in Debt ervice for the year ended 31.03.2024.

3. Inventory turnover ratio decreased by 100.00% in F.Y. 2023-24 as compared to F.Y. 2022-23 due to decrease in inventory during the F.Y. 2023-24.

4. Trade receivable turnover ratio decreased by 100.00% in F.Y. 2023-24 as compared to F.Y. 2022-23 due to decrease in Trade Receivables during the F.Y. 2023-24.

5. Working capital turnover ratio decreased by 88.80% in F.Y. 2023-24 as compared to F.Y. 2022-23 due to decrease in Sales during the F.Y. 2023-24.

6. Net profit ratio increased by 649.49% in F.Y. 2023-24 as compared to F.Y. 2022-23 due to decrease in Sales during the F.Y. 2023-24.

7. Return on capital employed ratio increased by 27.34% in F.Y. 2023-24 as compared to F.Y. 2022-23 due to increase in EBIT during the F.Y. 2023-24.

NOTE 1.17.

No transactions to report against the following disclosure requirements as notified by MCA pursuant to amended Schedule III:

a) Crypto Currency or Virtual Currency

b) Benami Property held under Prohibition of Benami Property Transactions Act, 1988 and rules made thereunder

c) Registration of charges or satisfaction with Registrar of Companies

d) Relating to borrowed funds

NOTE 1.18. DISCLOSURE OF TRANSACTIONS WITH STRUCK OFF COMPANIES

The Company did not have any material transactions with companies struck off under Section 248 of the Companies Act, 2013 or Section 560 of Companies Act, 1956 during the financial year.