The Company has only one class of equity shares having a par value of Rs. 10 per share. Each share is eligible for one vote per share. The dividend proposed by the Board of Director subject to the approval of shareholders, except in case of interim dividend. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the company, after distribution of all preferential amounts in proportion of their shareholdings. There is no fresh issue, bonus issue or buyback of shares during the year.

Steps have been taken to identify the suppliers who qualify under the definition of micro and small enterprises, as defined under the Micro, Small and Medium Enterprises Development Act 2006. Since no intimation has been received from the suppliers regarding their status under the said Act as at 31st March 2026, disclosures relating to amounts unpaid as at the year end, if any, have not been furnished except the parties disclosed in Other Current liabilities .In the opinion of the management, the impact of interest, if any, that may be payable in accordance with the provisions of the Act, is not expected to be material

*The Management has taken decision of disclosing the value of imports on FOB Basis instead of C.I.F basis due to practical difficulties. Since, the company has imported goods on FOB Basis as per terms and conditions with their suppliers, freight on imported materials has been paid to Indian carrier and insurance on imported materials paid to indian insurer,so that, really, there is no element of import of services with regard to the insurance and freight * The Company has issued 19,00,000 potential ordinary equity shares in the form of Share Warrants which were outstanding as on 31.03.2026. These Share Warrants have an anti-dilutive effect on the earnings per share as their inclusion would decrease the net loss per share (from Rs. 3.46 to Rs. 2.81).

In accordance with paragraph 41 and 43 of Ind AS 33 (Earnings Per Share), potential ordinary shares shall be treated as dilutive if, and only if, their conversion to ordinary shares would decrease earnings per share or increase loss per share from continuing operations. Consequently, the effects of these Share Warrants have been excluded from the computation of diluted earnings per share. Therefore, the Diluted EPS is kept equal to the Basic EPS at Rs. -3.46 per share.

Note "30"

Out of Sundry Debtors of Rs 6,51,304.72 as disclosed in Note 8 certain amounts is outstanding for more than 6 months and the management has reviewed those accounts and in their considered opinion,it is hopeful to recover the amount in full and hence no provision has been made for doubtfuls debts

Note "31"

During the previous year, the Company has written back the Advances from Debtors to the extent of Rs 29,697.47 as these were outstanding for more than 3 years and likewise certain expenses were provided in earlier years which were not payable and therefore these have beenwritten back & credited to Profit & Loss account as disclosed in Note 16 .

Note "32"

Corporate Social Responsibility Provisions not applicable to the company during the current year, since its Networth , Turnover and Net Profit of the Previous year are within the threshold limit as mentioned in Section 135 of the Companies Act,2013

Note "33"

Payment of Gratuity Act,1972 not applicable to the company as it does not have 10 or more employees on any day of the preceding tweleve months.

Note "34" Additional Regulatory information required by Schedule III

(i) During the year the company has not taken any fresh borrowings. Hence, the company is not required to Register any charge or any satisfaction with Registrar of Companies (ROC).

(iv) Intangible Assets.. Nil ( Nil )

(v) No proceedings have been initiated or pending against the Company for holding any Benami Property under the Benami Transactions (Probhition) Act, 1988 and the rules made thereunder.

(vi) The Company has not been declared wilful defaulter by any bank or financial institution or other lender.

(vii) The Company has no transactions with companies struck off under Section 248 of the Companies Act, 2013 or Section 560 of the Companies Act, 1956

(viii) The Company has complied with the number of layers prescribed under clause (87) of Section 2 of the Act read with the companies ( Restriction on number of Layers ) Rules, 2017

(ix) During the year there has been no Scheme of Arrangements approved by the Competent Authority in terms of Sections 230 to 237 of the Companies Act, 2013

(x) a) During the year the Company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) that the company shall :

(i) directly or indirectly lend 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,

b) During the year, the company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the company shall

(i) directly or indirectly lend 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,

(xii) The Company does not have any undisclosed income in the tax assessments under the Income Tax Act,1961

(xiii) The Company has not traded or invested in Crypto currency and virtual currency during the current any previous year.

(xiv) The company has not revalued its Investment Property, Property, Plant & Equipments during the current and previous year.

(xv) The company has not borrowings from banks or financial instituions on the basis of security of current assets

(xvi) Figures in brackets represent previous year's figures. Figures for the previous year have been recasted, rearranged, regrouped wherever considered necessary.