Note 32 : Segment information

a) Primary Segment

The Business segment has been considered as the primary segment. The company is engaged in only one reportable segments viz Construction

b) Secondary Segment

The company oprates in India and hence there are no geographical Segments.

Note 33 (A) - Additional regulatory information required by Schedule III to The Companies Act, 2013

(i) The company does not have any benami property held in its name. No proceedings have been initiated on or are pending against the Company for holding benami property under the Benami transactions (Prohibition) Act, 1988 (45 of 1988) and the Rules made thereunder.

(ii) The company has not been declared wilful defaulter by any bank or financial institution or other lender or government or any government authority.

(iii) There is no income surrendered or disclosed as income during the year in tax assessment under the Income Tax Act, 1961 (such assearch or survey) that has not been recorded in the books of account.

(iv) The Company has not traded or invested in crypto currency or virtual currency during the year.

(v) The Company does not have any pending charges which is yet to be registered with the Registrar of Companines beyond the statutory period .

(vi) The company has complied with the number of layers prescribed under (87) of section 2 of the Companies Act, 2013 read with the Companies (Restriction on number of Layers) Rules,2017

(vii) The Company has not advanced or loaned or invested fund (either borrowed funds or share premium or any other sources or kind of funds) to any other persons or entityies, including foreign entities (Intermediaries) with the understanding that the intermediary shall:

(a) Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Parent Company (Ultimate Beneficiaries) or

(b) Provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

(viii) The Company has not received any fund from any persons or entity(ies), inculding foreign entities (Funding Party) with the understanding (Whether recorded in writing or otherwise) the the Company shall :

(a) 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

(b) Provie any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

(ix) The Company does not have any transactions with Companies struck off.

Note 35

Previous years figures have been regrouped whenever necessary to confirm to the current year presentation.

Note 36

All Figures are in lakhs unless otherwise stated Note 37

There were no Significant events after end of the reporting period which required any adjustment on the disclosure in the finanacial statement subsequent to the reporting period.

Note 38 Exceptional Item

The company has paid during the current finanacial year Rs 261.37 against vat payment