13.2: Terms/rights attached to equity shares

(A) The company has only one class of equity shares having a par value of Re. 10 per share. Each holder of equity shares is entitled to one vote per share.

(B) In the event of liquidation of the company, the holders of equity shares will be entitled to receive 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.

13.3: Aggregate number of bonus shares issued and sub-division of shares during the period of five years immediately preceding the reporting date :

No Bonus Shares Issued and Sub-Division of shares during the period of five years.

29. 1 Depreciation has been provided as per guidlenes given in Schedule II of Companies Act, 2013 on straight line method on triple shift basis

29.2 Depreciation on Plant & Machinery of Textile Processing Unit situated at Dombivali taken on single shift basis as Processing unit was closed during entire year.

30.3.A : Company has spent Rs 143.31 Lacs and Rs 86.92 Lacs on renovation and restructring of Textile processing unit situated at Dombivali during the FY 2023-24 and FY2024-25 respectively. Company has considered the same as deferred revenue expenditure and decided to expense out in 3 Years.

B. Measurement of fair values

Valuation techniques and significant unobservable inputs

The Fair Value of the Financial Assets & Liabilities are included at the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale.

C. Financial Risk Management C.i. Risk management framework

A wide range of risks may affect the Company's business and operational or financial performance. The risks that could have significant influence on the Company C.ii. Credit risk

Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual obligations, and arises principally from the Company's trade and other receivables, cash and cash equivalents and other bank balances. To manage this, the Company periodically assesses financial reliability of customers, taking into account the financial condition, current economic trends and analysis of historical bad debts and ageing of accounts receivable. The maximum exposure to credit risk in case of all the financial instruments covered below is restricted to their respective carrying amount.

(a) Trade and other receivables from customers

Credit risk in respect of trade and other receivables is managed through credit approvals, establishing credit limits and monitoring the creditworthiness of customers to which the Company grants credit terms in the normal course of business.

The Company considers the probability of default upon initial recognition of asset and whether there has been a significant increase in the credit risk on an ongoing basis through each reporting period. To assess whether there is a significant increase in credit risk the Company compares the risk of default occurring on assets as at the reporting date with the risk of default as at the date of initial recognition. It considers reasonable and supportive forwarding-looking information such as:

i) Actual or expected significant adverse changes in business

ii) Actual or expected significant changes in the operating results of the counterparty

iii) Financial or economic conditions that are expected to cause a significant change to the counterparties ability to meet its obligation

iv) Significant changes in the value of the collateral supporting the obligation or in the quality of third party guarantees or credit enhancements

Financial assets are written off when there is a no reasonable expectations of recovery, such as a debtor failing to engage in a repayment plan with the Company. When loans or receivables have been written off, the Company continues to engage in enforcement activity to attempt to recover the receivable due, When recoverable are made, these are recognised as income in the statement of profit and loss.

The Company measures the expected credit loss of trade receivables and loan from individual customers based on historical trend, industry practices and the business environment in which the entity operates. Loss rates are based on actual credit loss experience and past trends. Based on the historical data, loss on collection of receivable is not material hence no additional provision considered.

Financial Assets are considered to be of good quality and there is no significant increase in credit risk

(b) Cash and cash equivalents and Other Bank Balances

The Company held cash and cash equivalents and other bank balances as stated in Note No. 10. The cash and cash equivalents are held with bank with good credit ratings and financial institution counterparties with good market standing.

C.iii. Liquidity risk

Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset.

Liquidity risk is managed by Company through effective fund management of the Company's short, medium and long-term funding and liquidity management requirements. The Company manages liquidity risk by maintaining adequate reserves, banking facilities and other borrowing facilities, by continuously monitoring forecast and actual cash flows, and by matching the maturity profiles of financial assets and liabilities.

C.iv. Market risk

Market Risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises two types of risk: currency risk, interest rate risk.

C.iv.a Currency risk

The Company is not exposed to any currency risk on account of its operating and financing activities. The functional currency of the Company is Indian Rupee. Our exposure are mainly denominated in INR's Only. The Company's business model incorporates assumptions on currency risks and ensures any exposure is covered through the normal business operations. This intent has been achieved in all years presented. The Companyhas put in place a Financial Risk Management Policyto Identify the most effective and efficient ways of managing the currency risks.

C.iv.b Interest rate risk

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is exposed to interest rate risk through the impact of rate changes on interest-bearing liabilities and assets. The Company manages its interest rate risk by monitoring the movements in the market interest rates closely.

1. Sharp Decrease in Short Term Borrowing and Trade Payable led to increase Current Ratio

2. Zero borrowing led to NIL Debt-Equity Ratio

3. Lower Net operating loss led to lower negative Debt Service Coverage Ratio.

4. Positive Profit led to positive Return on Equity Ratio.

5. Sharp Decrease in Inventory led to Higher Inventory Turnover Ratio.

6. Sharp Decrease in Trade Receivable led to Higher Trade Receivable Turnover Ratio.

7. Sharp Decrease in Turnover led to decrease Net Capital Turnover Ratio.

8. Positive earning led to positive Net Profit Ratio

9. Positive earning led to Positive Return on Capital Employed Ratio

38 Additional Regulatory Information in Schedule III

(a) All the Title deeds of Immovable properties (other than properties where the Company is the lessee and the lease agreement are duly executed in favour of the lessee) are in the name of the Company

(b) The Company does not have any investment property, hence the question of disclosure and valuation by a registered valuer as defned under rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017 does not arise

(c) The Company has not revalued its Property, Plant and Equipment (including Right of Use assets) or intangible assets or both during the year.

(d) The Company has not given any Loans or advances to specified persons during the year

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

(f) The quarterly information statement filed by the Company with banks or financial institutions are in agreement with the books of accounts

(g) Wilful Defaulter : the Company has not been declared as wilful defaulter by any bank or Financial institution or other lender

(h) The Company does not have any transactions or relationship with Struck off Companies

(i) There are no charges or satisfaction which are yet to be registered with the Registrar of Companies beyond the statutory period.

(j) The provision related to number of layers as prescribed under section 2(87) of the Companies Act read with Companies (Restriction on number of Layers) Rules, 2017 is not applicable to Company

(k) Detailed Ratio analysis given in note number 38

(l) There are no Scheme of Arrangements as on March 31 , 2025

(m) Utilisation of borrowings availed from banks and financial institutions. The borrowings obtained by the company from banks and financial institutions have

(n) Additional information to be disclosed by way of Notes to Statement of Profit and Loss

(i) The Company does not have any undisclosed income as on March 31 , 2025.

(ii) The Company does not have any Crypto Currency or Virtual Currency as on March 31,2025

39 Corporate Social Responsibility

As per section 135 of the Companies Act, 2013 a CSR committee has been formed by the company. The gross amount required to be spent by the company during the year is Rs NIL and Company has spent Rs NIL during the year on CSR activities.

40 The previous year figures have been regrouped/reclassified, wherever necessary to confirm to the current presentation as per the schedule III of Companies Act, 2013.