(B) Other Statutory Information

1 There are no proceedings initiated or pending against the company under Section 24 of The Prohibition of Benami Property, 1988 and rules made thereunder for
holding any benami property.

2 The company has not been declared wilful defaulters by any bank or financial institution or consortium thereof in accordance with the guidelines on wilful
defaulters issued by RBI.

3 The company does not have any transactions with struck off under Section 248 of the Companies Act, 2013.

4 There is no charge or satisfaction of charge which is yet to be registered with ROC beyond the statutory period.

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

6 The company has not entered into any scheme of arrangement in terms of Section 230 to 237 of the Companies Act, 2013.

7 The Company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kinds offunds) to any other person
or entity, including foreign entities ("Intermediaries") with the understanding (whether recorded in writing or otherwise) that the intermediary shall, whether
directly or indirectly lend or invest in other person / entities identified in any manner whatsoever by or on behalf of the company ("Ultimate Beneficiaries") or
provide any guarantee, security or the like on behalf of Ultimate Beneficiaries.

8 The Company has not received any fund from any other person or entity, including foreign entities ("Funding Party") with the understanding (whether recorded in
writing or otherwise) that the company shall directly or indirectly lend or invest in other person / entities identified in any manner whatsoever by or on behalf of
the Funding Party ("Ultimate Beneficiaries") or provide any guarantee, security or the like on behalf of Ultimate Beneficiaries.

9 The company does not have any transaction not recorded in the books of accounts that has been surrendered or not disclosed as income during the year in tax
assessments under the Income Tax Act, 1961.

10 The company has not traded or invested in Crypto Currency or Virtual Currency during the reporting periods.

11 The company has not been sanctioned working capital limit in form of term loans and overdraft facilities.

12 There are no immovable property in the books of the company whose title deed is not held in the name of the company.

31. Financial Instruments - Accounting Classifications and Fair Value Measurements

The fair values of the financial assets and 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.

The following methods and assumptions were used to estimate the fair values:

1) Fair values of cash and short term deposits, trade and other short term receivables, trade payables, other current liabilities, short term loans approximate their
carrying amounts largely due to short-term maturities of these instruments.

2) Financial instruments with fixed and variable interest rates are evaluated by the Company based on parameters such as interest rates and individual credit
worthiness of the counterparty. Based on the evaluation, allowances are taken to account for the expected losses of these receivables.

The company uses the following hierarchy for determining and disclosing the fair values of financial instruments by valuation technique:

Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities.

Level 2: Other techniques for which all inputs which have a significant effects on the recorded fair value are observable, either directly or indirectly.

Level 3: Techniques which use inputs that have a significant effects on the recorded fair value that are not based on observable market data.

32. Financial risk management objectives and policies
Risk management framework

The Company's board of directors has overall responsibility for the establishment and oversight of the Company's risk management framework. The board of
directors has established the Risk Management Committee (RMC) which is responsible for developing and monitoring the Company's risk management policies.

The Company's risk management policies are established to identify and analyse the risks faced by the Company, to set appropriate risk limits and control and
monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Company's
activities.

The Company's activities expose it to market risk, liquidity risk and credit risk which are measured, monitored and managed to abide by the principles of risk
management.

i) Credit Risk

Credit risk arises when a customer defaults on its contractual obligations to pay, resulting in financial loss to the Company. The Company has adopted a policy of
categorising the customers based on the performance and accordingly credit limit ceiling of each category is defined. The Company's exposure and categorisation
of its customers are continuously monitored. Credit exposure is controlled by customer credit limits which are reviewed and approved.

The Company applies the simplified approach to providing for expected credit losses prescribed by Ind AS 109, which permits the use of the lifetime expected loss
provision for all trade receivables.

There is no change in estimation techniques or significant assumptions during the reporting period.

ii) Liquidity Risk

The board of directors has established an appropriate liquidity risk management framework for the 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 reserve borrowing
facilities, by continuously monitoring forecast and actual cash flows, and by matching the maturity profiles of financial assets and liabilities.

iii) Market Rate Risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises
two types of risk: interest rate risk and currency risk. Financial instruments affected by market risk include loans and borrowings, deposits and derivative financial
instruments.

The objective of market risk management is to avoid exposure in our foreign currency transactions and interest rate risk.

a) Interest Rate Risk

Interest rate risk is measured by using the cash flow sensitivity for changes in variable interest rates. Any movement in the reference rates could have an impact
on the Company's cash flows as well as costs. The Company has no interest bearing liabilities as on the balance sheet date.

b) Foreign currency risk

During the current financial year the company has not done any transactions with other countries or in other currencies due to which the company is not exposed
to any foreign currency risk.

iv) Capital management

The Company manages its capital to ensure that the Company will be able to continue as going concern while maximising the return to stakeholders through
optimisation of debt and equity balance. The Company monitors capital using gearing ratio, which is net debt (borrowings less cash and bank balances) divided by
total equity.

33. Segment Information

Operating segments are reported in a manner consistent with the internal reporting provided to the Chief Operating Decision Maker (CODM). The CODM is
considered to be the Board of Directors who makes strategic decisions and is responsible for allocating resources and assessing performance of the operating
segments.

An Operating Segment is component of the Company that engages in business activities from which it may earn revenues and incur expenses, including revenues
and expenses that relate to transactions with any of the Company's other components, and for which discrete financial information is available.

Manufacturing & Trading in Textile is the Company's only business segment ,hence the disclosure of segment wise information as required by Ind AS 108 on
"Segment Reporting" is not applicable. Further, there are no export sales and hence there is no reportable secondary segment as per Ind AS 108.

34. Employee Benefits

The provision of gratuity is not made by the Company. However, if payment on account of gratuity arises due to happening of any incidents as provided under the
applicable provisions of law, the same will be accounted for cash basis. Also, as per the company's policy, paid absences not utilised for the year are lapsed, hence
the provision for the paid absences is not applicable to the company.

35. Audit Trail

The Company uses an accounting software for maintaining its books of account which has a feature of recording audit trail (edit log) facility and the same has
operated throughout the year for all relevant transactions recorded in the accounting software. Further no instance of audit trail feature being tampered with was
noted in respect of the accounting software.

36. Recent Pronouncements

Ministry of Corporate Affairs ("MCA") notifies new standards or amendments to the existing standards under Companies (Indian Accounting Standards) Rules as
issued from time to time. For the year ended March 31, 2025, MCA has notified Ind AS - 117 Insurance Contracts and amendments to Ind AS 116 - Leases,
relating to sale and leaseback transactions, applicable to the Company w.e.f. April 1, 2024. The Company has reviewed the new pronouncements and based on its
evaluation has determined that it does not have any significant impact in its financial statements.

37. Disclosure Regarding Derivative Instruments and Unhedged Foreign Currency Exposure

i) The company does not have any Foreign currency exposures which is not covered by derivative instruments or otherwise as at March 31, 2025 & March 31,
2024.

ii) The Company does not have any outstanding foreign currency derivative contracts as at March 31, 2025 & March 31, 2024 in respect of various types of
derivative hedge instruments and nature of risk being hedged.

iii) The Company does not enters into derivative financial instruments such as foreign currency forward and option contracts to mitigate the risk of changes in
exchange rates on foreign currency exposures.

38. Events Occuring after the reporting period

The Company evaluates events and transactions that occur subsequent to the balance sheet date but prior to the approval of financial statements to determine
the necessity for recognition and/or reporting of any of these events and transactions in the financial statements. As of the date of signing of this financial
statements, there were no subsequent events to be recognised or reported that are not already disclosed.

39. Previous Year's figures have been regrouped and reclassified, wherever necessary to correspond with the current year's classification/disclosure.

40. The Standalone financial statements were authorized for issue in accordance with a resolution passed by the Board of Directors and are subject to final
approval by its Shareholders.

As per our report of even date attached

For, SSRV & Associates For and on behalf of the Board of directors of

Chartered Accountants Yarn Syndicate Limited

Firm Registration No.: 135901W

Vishnu Kant Kabra Ravi Pandya Tarachand Agrawal

(Partner) Managing Director Director

Membership No.: 403437 DIN: 09509086 DIN: 00465635

Dharmesh Tripathi Shwetambery Khurana

(Chief Financial Officer) (Company Secretary)

Place: Mumbai

UDIN: 25403437BMIOWY3568 Place: Ahmedabad

Date: 30th May, 2025 Date: 30th May, 2025