b) Rights, preferences and restrictions attached to equity shares Equity shares

The Company has only one class of equity shares having the par value of Rs 10 per share. Each holder of equity share is entitled to one vote per share.

In the event of liquidation of the Company, the holder 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.

35 Segment information Business segment

The Group operates in the business segments of "Painting and Coating Solutions" and "Contracting and Engineering Services". However, considering the criteria prescribed under Accounting Standard 17, the segments do not qualify as reportable segments and accordingly separate segment disclosures have not been presented.

Geographical Segment

The Company operates within India and does not have operations in economic environments with different risks and returns. Hence, it is considered operating in single geographical segment.

36 Contribution to provident fund

The company makes to statutory provident fund in accordance with Employees Provident Fund and Miscellaneous Provision Act, 1952. This is post employment benefit and is in nature of defined benefit plan. Contribution made by the company during the year is INR 39,85,784/- (previous year: INR 33,96,129).

37 Contingent liabilities and capital commitments

Company has outstanding bank guarantee's (BG) amounting to INR 2,11,78,136 (P.Y. 61,25,399/-) including BG of INR 73,67,015 which has expired but not yet released. These bank guarantees are secured with 100% cash margin in the form of fixed deposits. There are no pending litigations against the Company and by the Company as at year end.

38 The Company does not have any long term contracts including derivative contracts for which there are any material foreseeable losses, as at 31 March 2026 and as at 31 March 2025.

40 There has been no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company as at 31 March 2026 and 31 March 2025.

41 Additional Regulatory Information

Additional Regulatory Information pursuant to Schedule III to the Companies Act, 2013, are given hereunder to the extent relevant and other than those given elsewhere in any other notes to the Financial Statements.

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

b The Company does not have any transactions with companies struck off.

c The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period. d The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

e There are no loans or advances in the nature of loans that are granted to promoters, directors, KMPs and the related parties (as defined under Companies Act, 2013), either severally or jointly with any other person, that are repayable on demand or without specifying any terms or period of repayment.

f The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), 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 company (Ultimate Beneficiaries) or

(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

g 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:

(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) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries,

h The Company does not have any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961).

i The Company is not a declared willful defaulter by any bank or financial Institution or other lender (as defined under the

Companies Act, 2013) or consortium thereof, in accordance with the guidelines on willful defaulters issued by the Reserve Bank of India.

j The title in respect of self-constructed buildings and title deeds of all other immovable properties (other than properties where the Company is the lessee and the lease agreements are duly executed in favour of the lessee), disclosed in the financial statements included under Property, Plant and Equipment are held in the name of the Company as at the balance sheet date.

k Where the Company has no borrowings from banks or financial institutions on the basis of security of current assets. l There is neither any Capital work in progress nor there are any Intangible assets under development.

42 Effective November 21, 2025, the Government of India consolidated 29 existing labour regulations into four Labour codes, namely, The Code on Wages, 2019, The Industrial Relations Code, 2020, The Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the 'New Labour Codes', The New Labour Codes has resulted in a one-time material increase in provision for employee benefits on account of recognition of past service costs. Based on the requirements of New Labour Codes and the ICAI clarification, the Company has assessed and accounted the estimated past services cost of INR 16,96,337 (before tax) under the head Gratuity expense in the financial statement for the year ended March 31, 2026. The Company continues to monitor the notification of final Central/State rules and related clarifications and will evaluate and account for any additional impact in the period in which such rules are notified or clarifications are issued.

43 Prior period comparatives

Previous year's figures have been regrouped / reclassified where necessary, to confirm to current year's classification.