a) Capital Redemption Reserve: In accordance with the provisions of the Companies Act, 2013, a Capital Redemption Reserve is created when a company redeems preference shares or buys back its own shares out of distributable profits or securities premium. An amount equal to the nominal value of the shares redeemed or bought back is transferred to the Capital Redemption Reserve. The reserve may be utilized only for the purposes permitted under section 69 and other applicable provisions of the Companies Act, 2013. During the financial year 2019 - 20, the balance in the Capital Redemption Reserve increased substantially by f 773.00 Lakhs pursuant to the redemption of preference shares.

b) Securities Premium: Securities Premium represents the amount received by the Company in excess of the face value of equity shares and preference shares issued by the Company. The utilization of the Securities Premium Account is governed by the provisions of the Companies Act, 2013. The balance in the Securities Premium may be utilized for purposes permitted under the Act, including the issue of fully paid bonus shares, writing off share issue expenses or commission paid on the issue of securities, and providing for the premium payable on the redemption of preference shares or debentures, among other permitted uses.

c) General Reserve: General Reserve represents amounts appropriated from retained earnings from time to time at the discretion of the Company's shareholders or Board of Directors, as applicable. The reserve is created out of profits of the Company and is intended to strengthen the financial position of the Company, support future business requirements, and provide for unforeseen contingencies. The creation of General Reserve constitutes an appropriation of profits and represents a reclassification within equity from retained earnings to a separate reserve. Accordingly, it does not affect the Statement of Profit and Loss and does not form part of Other Comprehensive Income.

d) Remeasurement of Defined Benefits Plan: This reserve represents the cumulative actuarial gains and losses arising from the remeasurement of the Company's defined benefit obligations and plan assets, recognized in Other Comprehensive Income (OCI) in accordance with Ind AS 19, "Employee Benefits". In accordance with the requirements of Ind AS 19, these remeasurements are recognized directly in OCI and are not subsequently reclassified to the Statement of Profit and Loss. The balance is transferred within equity and retained in accumulated OCI.

e) Retained Earnings: Retained Earnings represent the cumulative profits and losses of the Company, net of dividends distributed to shareholders and transfers to or from other reserves, as at the reporting date.The balance reflects the portion of earnings that has been retained in the business for use in operations, expansion, future investments, and other corporate purposes. Retained Earnings constitute free reserves available for distribution to shareholders as dividends, subject to compliance with the provisions of the Companies Act, 2013 and other applicable regulatory requirements.

Nature of Securities and Terms of Repayments

a) Term loans availed from HDFC Bank Limited are secured by a first pari-passu charge over the present and future property, plants and equipment

of the Company. The said credit facilities are further secured by way of an equitable mortgage over the factory land and building situated at Khasra No. 284, 298, 299/1, 299/2, 300 and 315, Nayakund, Parseoni Road, Nagpur (M.H.) - 441105, held in the name of the Company. The said credit facilities are also further secured by an equitable mortgage over the Shop No. 10, First Floor, Surya Tower, Hyderabad (T.G.) - 500003, held in the name of Joint Managing Director, Smt. Seema Agrawal of the Company.

b) During the reporting period, the term loans outstanding with State Bank of India Limited were fully repaid pursuant to a takeover / refinancing arrangement by HDFC Bank Limited. Accordingly, the outstanding borrowings from SBI were transferred to HDFC Bank Limited.

c) The term loans availed from HDFC Bank Limited are repayable in accordance with the respective repayment schedules stipulated in the loan agreements entered into with the bank.

d) Hire purchase loans from banks and financial institutions are secured by way of hypothecation of the respective motor vehicles financed thereunder. These loans are repayable in periodic instalments in accordance with the respective repayment schedules stipulated in the loan agreements entered into with the lending banks and financial institutions. State Bank of India were obtained to address liquidity mismatches arising due to the COVID - 19 pandemic and are also being repaid as per heir respective repayment schedules provided by the lending institutions.

e) Term loans obtained from the related parties are unsecured in nature and are repayable on demand.

f) The credit facilities availed from HDFC Bank Limited are further secured by corporate guarantees provided by Suryaamba Foundation and Agatha Developers Private Limited. In addition, the facilities are secured by the irrevocable personal guarantees of the Directors, Shri Virender Kumar Agrawal, Smt. Seema Agrawal and Shri Mayank Agrawal.

Nature of Securities and Terms of Repayments

a) Working capital Loans availed from HDFC Bank Limited are secured by a first pari-passu charge by way of hypothecation over the entire inventories, book debts, receivables, and other current assets of the Company, both present and future. These credit facilities are further secured by way of an equitable mortgage over the immovable properties, as detailed in "Note No. 16" of the financial statements.

b) The credit facilities availed from HDFC Bank Limited are further secured by corporate guarantees provided by Suryaamba Foundation and Agatha Developers Private Limited. In addition, the facilities are secured by the irrevocable personal guarantees of the Directors, Shri Virender Kumar Agrawal, Smt. Seema Agrawal and Shri Mayank Agrawal.

Sales of Product: Performance obligation in respect of the sale of goods is satisfied when control of goods is transferred to the customers, generally upon delivery. Revenue is recognized at that point in time, and payment is generally due in accordance with the terms of the contracts entered into with customers.

Sales of Services: Performance obligation in respect of rendering of services is satisfied either over time or upon completion and acceptance of the services by the customers, in accordance with the terms of the respective contarcts. Accordingly, revenue from such services is recognized when the performance obligation is satisifed, and payment is generally due upon completion and acceptance of the services by the customers.

During the reporting period and previous reporting period, the Company did not have any remaining performance obligations, as the contracts entered into for the sale of goods and rendering of services were of short-term duration.

37A. Fair Value Measurements

i) Financial Instruments measured at Fair Value through Other Comprehensive Income

The Company does not hold any quoted or unquoted debentures or bonds, nor does it have investments in quoted equity instruments measured at Fair Value through Other Comprehensive Income (FVTOCI). Accordingly, the requirements of Ind AS 109, "Financial Instruments", relating to fair value measurement and their related disclosures are not applicable to the Company for any of the reporting periods presented in these financial statements.

ii) Financial Instruments measured at Fair Value through Profit or Loss

The Company does not hold any unquoted equity shares (other than investments in associates and subsidiaries, which are measured at amortized cost) nor any quoted mutual funds measured at Fair Value through Profit and Loss (FVTPL). Accordingly, the requirements of Ind AS 109, “Financial Instruments", relating to fair value measurement and their related disclosures are not applicable to the Company for any of the reporting periods presented in these financial statements.

The Company does not have any financial liabilities measured at Fair Value Through Profit or Loss (FVTPL). Accordingly, the requirements of Ind AS 109, “Financial Instruments", relating to fair value measurement and their related disclosures are not applicable to the Company for all reporting periods presented in these financial statements

iii) Financial Instruments measured at Amortized Costs

The carrying amounts of financial assets and financial liabilities measured at amortized cost as presented in the financial statements are considered to be a reasonable approximation of their respective fair values. This is primarily due to the short-term nature of certain financial instruments and / or because such instruments bear interest rates that are considered to be at market rates. Accordingly, the Company does not expect any material differences between the carrying amounts and the amounts that 37B. Financial Risk Management - Objectives and Policies

The Company's principal financial assets primarily comprise security deposits, cash and cash equivalents, other balances with banks, and trade and other receivables arising directly from its business operations. The Company's financial liabilities mainly comprise borrowings in Indian currency, retention money, trade payables, and other payables. These financial liabilities are primarily incurred to finance the Company's business operations and to support its working capital requirements and other operational obligations.

The Company is exposed to market risk, credit risk, and liquidity risk arising from its financial instruments. The Board of Directors (“the Board") oversees the management of these financial risks. The risk management policy of the Company, formulated by the management and approved by the Board of Directors, sets out the Company's approach to addressing uncertainties in its efforts to achieve its stated and implicit objectives. It defines the roles and responsibilities of management, the structure for managing risks, and the overall risk management framework. The framework is designed to identify, assess, and mitigate financial risks in order to minimize potential adverse effects on the Company's financial performance. The Board has taken necessary actions to mitigate the risks identified based on the information and circumstances prevailing at the time.

* The following disclosures summarize the Company's exposure to financial risks and provide information regarding the use of derivatives, if any, employed to manage such exposures. A quantitative sensitivity analysis has also been provided to reflect the impact of reasonably possible changes in market rates on the Company's financial results, cash flows, and financial position.

1) Market Risk

Market risk is the risk that the fair value or future cash flows of financial instruments will fluctuate due to changes in market prices. risk through various financial instruments, including loans and borrowings denominated in domestic currency, deposits, retention money, trade and other payables, and trade receivables.Market risk comprises three types of risk: interest rate risk, currency risk, and other price risk. The Company is exposed to market

a) Interest Rate Risk

Interest rate risk is the risk that the fair value or future cash flows of financial instruments will fluctuate due to changes in market interest rates. An increase in interest rates would adversely impact the Company's borrowing costs. The Company is exposed to interest rate risk primarily on its long-term and short-term borrowings. Interest rate risk is managed by monitoring the proportion of fixed and floating rate borrowings and taking appropriate actions, as necessary, to maintain a balanced exposure to interest rate fluctuations. The Company has not used any interest rate derivatives to hedge its interest rate risk during the reporting period.

b) Foreign Currency Risk

Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate due to changes in foreign exchange rates. The Company operates globally and a portion of its transactions are denominated in foreign currencies; consequently, it is exposed to foreign exchange risk arising from sales to overseas customers and purchases from overseas suppliers. The Company manages its foreign currency exposure through natural hedging, to the extent possible, by matching foreign currency inflows with corresponding foreign currency outflows, such as procuring goods in the same currencies in which sales are denominated. This approach helps in mitigating the impact of exchange rate fluctuations on the Company's financial results.

The above table represents the Company's total exposure to foreign currency - denominated monetary items. The Company has not entered into any hedging arrangements to mitigate its foreign currency exposure during the current reporting period as well as the previous reporting period.

The Company is mainly exposed to fluctuations in USD ($) and EURO (€). The table below demonstrates the sensitivity to a 5% increase or decrease in USD ($) against INR and EURO (€) against INR, assuming all other variables remain constant.

The sensitivity analysis is based on the net unhedged exposure of the Company as at the reporting date and the previous reporting date. A 5% movement represents management's assessment of a reasonably possible change in foreign exchange rates.

c) Other Price Risk

Other price risk i s the risk that the fair value of financial instruments will fluctuate due to changes in market traded prices. Other price risk arises primarily from financial assets such as investments in quoted equity instruments. The Company is exposed to price risk mainly on account of investments in quoted equity instruments measured at fair value through other comprehensiveincome (FVTOCI), if any. As at March 31, 2026, the carrying value of such quoted equity instruments measured at FVTOCI is ^ NIL (March 31, 2025: ^ NIL).

2) Credit Risk

Credit risk refers to the risk that a counterparty will default on its contractual obligations, resulting in financial loss to the Company.

Credit risk arises primarily from financial assets such as trade receivables, balances with banks, and other financial assets of the Company.

The Company has adopted a policy of dealing only with counterparties that have sufficiently high credit ratings. The Company's exposure to credit risk and the credit ratings of its counterparties are continuously monitored, and the aggregate value of transactions is reasonably diversified across counterparties.

Credit risk arising from term deposits and other balances with

banks is considered limited, as these balances are placed with banks and recognized financial institutions having high credit ratings assigned by international credit rating agencies. No collateral is held against such balances.

The average credit period on sale of products ranges from 15 to 30 days. Credit risk arising from trade receivables is managed in accordance with the Company's established credit risk management policies, procedures, and controls. Customer credit worthiness is assessed based on detailed evaluation, and individual credit limits are defined or modified accordingly. The concentration of credit risk is limited due to a diversified customer base. No customer represents more than 10% of the total trade receivables balance. For trade receivables, as a practical expedient, the Company recognizes expected credit loss allowance using a provision matrix approach. The provision matrix is based on historically observed default rates over the expected life of trade receivables and is adjusted for forward-looking estimates at each reporting date. The provision matrix as at the end of the reporting period is as follows:

3) Liquidity Risk

Liquidity risk is the risk that the Company will encounter difficulty in raising funds to meet its obligations associated with financial instruments that are settled by delivering cash or another financial asset. Liquidity risk may also arise due to an inability to realize a financial asset quickly at or near its fair value.

The Company has established a liquidity risk management framework for managing its short-term, medium-term, and long-term funding and liquidity requirements. The Company's exposure to liquidity risk arises primarily from mismatches in the maturities of financial assets and liabilities. The Company manages liquidity risk by maintaining adequate cash and cash equivalents. The Company also has adequate credit facilities with banks to ensure availability of sufficient funds to meet its normal operating and financial obligations in a timely and cost-effective manner.

The Company believes that its liquidity positions of ^ 133.45 Lakhs as at March 31, 2026 (Prev Year ^ 154.76 Lakhs), along with anticipated future internally generated cash flows from operations and fully available undrawn credit facilities, will enable it to meet its future obligations in the ordinary course of business. In addition, in the event of any liquidity requirement, the Company believes it has access to financing arrangements and unencumbered assets that would enable it to meet its capital and other liquidity requirements.

The liquidity position referred to above includes:

i) Cash and Cash Equivalents as disclosed in the Cash Flows Statements; and

ii) Current / non - current term deposits as disclosed in the financial assets.

The Company's Liquidity management process, as monitored by the management, includes:

i) Day-to-day funding management through monitoring of future cash flows to ensure timely fulfillment of obligations;

ii) Maintenance of rolling forecasts of the Company's liquidity position based on expected cash flows; and

iii) Maintenance of diversified credit lines to support funding flexibility.

The table below analyses the Company's financial liabilities into relevant maturity groupings based on the remaining period from the reporting date to the contractual maturity date. The amounts disclosed in the table represent contractual undiscounted cash flows.

37C. Capital Management

The Company adheresTo a robust capital management framework, which is underpinned by the following guiding principles:

a) Maintain financial strength to ensure BBB stable domestic credit ratings and investment grade ratings internationally;

b) Ensure financial flexibility by diversifying sources of financing and their maturities to minimize liquidity risk while meeting investment requirements;

c) Ensure sufficient liquidity is available, either through cash and cash equivalents, investments or committed credit facilities, to meet business requirements.

d) Minimize finance costs while considering current and future industry, market and economic risks and conditions;

e) Safeguard the Company's ability to continue as going a going concern.

f) Maintain an optimal level of leverage to maximize shareholder returns while preserving balance sheet strength and flexibility.

The Board of Directors has the primary responsibility for maintaining a strong capital base and optimizing the cost of capital through prudent management of deployed funds and judicious leverage in domestic and international financial markets, thereby maintaining investors, creditors, and market confidence and supporting the future development of the business.

For the purpose of the Company's capital management, capital includes issued equity share capital and all other equity reserves attributable to equity shareholders. The primary objective of capital management is to safeguard the Company's ability to continue as a going concern and to maintain an optimal capital structure in order to maximize shareholder value.

As at March 31, 2026, the Company has only one class of equity shares and has a low level of debt. Consequently, there are no externally imposed capital requirements. To maintain or achieve an optimal capital structure, the Company allocates capital towards dividend distribution or reinvestment in the business based on its long-term financial plans.

The Company monitors its capital structure on the basis of the Net Debt to Equity ratio, where Net Debt is defined as

42. EMPLOYEEBENEFITS 1. PostEmploymentBenefits

i) DefinedBenefitGratuityPlan(PartiaMyFunded)

The Company operates a defined benefit gratuity plan for its employees, which requires contributions to be made to a separately administered fund. The gratuity scheme is governed by the provisions of the Payment of Gratuity Act, 1972. Under the Act, employees who have completed a minimum qualifying period of five years of continuous service become eligible for gratuity benefits. The amount of gratuity payable is determined based on the employee's length of service and the last drawn salary at the time of retirement, resignation, death, disability, or cessation of employment.

ii) Defined Benefit Pension Plan (Unfunded)

The Company operates a defined benefit pension plan for certain specified employees, under which post- employment benefits are payable upon fulfilment of specified terms and conditions as approved by the Board of Directors of the Company. The benefits payable under the scheme are determined based on the eligibility criteria and other conditions prescribed under the respective plan.

iii) Defined Benefit Post Retirement Medical Benefit Plans (Unfunded)

The Company operates a defined benefit post-retirement medical benefits plan for certain specified employees, under which post-retirement medical benefits are payable upon fulfilment of specified terms and conditions approved by the Board of Directors of the Company. The benefits are provided to eligible employees in accordance with the provisions of the respective scheme. post-retirement medical benefits are payable upon fulfilment of specified terms and conditions approved by the Board of Directors of the Company. The benefits are provided to eligible employees in accordance with the provisions of the respective scheme.

The most recent actuarial valuation of the plan assets and the present value of the defined benefit obligations was carried out as at March 31, 2026, by KP Actuaries and Consultants, Fellow of the Institute of Actuaries of India. The valuation has been performed using the "Projected Unit Credit Method", which is considered an appropriate method

2. Defined Contribution Plans

i) Provident Fund

The Company manages and administers the provident fund assets and liabilities in accordance with the provisions of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, and the applicable rules and regulations framed thereunder.

The plan guarantees a minimum rate of interest as notified by the Provident Fund Authorities from time to time. Employer and employee contributions, together with accrued interest thereon, are payable to employees upon retirement or separation from the Company, whichever is earlier, and vest immediately upon rendering of service. In accordance with the Guidance Note issued by the Institute of Actuaries of India, the Actuary has carried out the valuation of provident fund liabilities based on the prescribed assumptions. There is no shortfall in the fund as at March 31, 2026.

Terms and Conditions of the transactions with Related Parties are as under:

a) The Company has been entering into transactions with related parties for its business purposes. The process followed for entering into transactions with related parties is the same as that followed for unrelated parties. Vendors are selected on a competitive basis, having regard to strict adherence to quality standards, timely service, and cost advantage. Further related party vendors provideadditional advantage in terms of:

Further related party vendors provide additional advantage in terms of:

i) Supplying products primarily to the Company.

ii) Advanced and innovative technologies.

iii) Customization of products to suit the Company’s specific performance.

iv) Enhancement of the Company’s purchase cycle and assurance of just-in-time supply with resultants benefits - notably on working capital.

b) Purchases fromand sales to related parties are undertaken onterms equivalenttothose applicable to unrelated parties, on arm’s

c) Outstanding balances with related parties as at the end of the reporting period are unsecured, interest free and are repayable / receivable in demand, and are expected to be settled in cash.

44.Additional Regulatory Information as required by the Schedule - III of the Companies Act, 2013.

i) The Company has utilized the borrowings from banks and financial institutions for the purposes for which they were obtained, as at the balance sheet date. The Company has not defaulted in the repayment of principal or payment of interest thereon in respect of any borrowings from banks and financial institutions during the current and previous reporting periods.

ii) The title deeds in respect of self-constructed building 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 Company), disclosed in the financial statements and included under Property, Plants and Equipment, are held in the name of the Company as at the balance sheet date. In respect of immovable properties taken on lease by the Company, the lease agreements are duly executed in favour of the Company as at the balance sheet date.

iii) There are no loans and advances in the nature of loans are granted to promoters, directors, key managerial parties and the other related parties including subsidiaries, associates and joint ventures (as defined under the Companies Act, 2013), either severally or jointly with any other person that are:

a) repayable on demand or;

b) without specifying any terms or periods of repayments.

iv) The Company does not hold any benami property in its name. Further, no proceedings have been initiated or are pending against the Company under the Benami Transactions (Prohibition) Act, 1988 (as amended) (45 of 1988) and the Rules made thereunder in respect of any alleged benami property.

v) The Company has been sanctioned working capital limits from banks and financial institutions on the basis of security of current assets. The monthly / quarterly returns and the statements filed by the Company with such banks and financial institutions are in agreements with the books of accounts of the Company.

vi) The Company has not been declared a willful defaulter by any banks, financial institutions, or other lenders, nor by the government or any government authorities.

vii) The Company has not entered into any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of the Companies Act, 1956, Accordingly, the details in this regard are not applicable and have not been furnished.

viii) The Company does not have any charges or satisfaction of charges, which are pending registration with the Registrar of Company beyond the statutory period.

ix) The Company has complied with the requirements relating to the number of layers of subsidiaries as prescribed under section 2(87) of the Companies Act, 2013, read with the Companies (Restriction on number of layers) Rules, 2017.

x) Utilization of borrowed funds and share premium

1) The Company has not advanced, loaned, or invested any funds to any other persons or entities, including foreign entities (intermediaries) with the understanding that the intermediaries 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.

2) The Company has not received any funds from any persons or entities, including foreign entities (Funding Parties) 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 to or on behalf of the Ultimate beneficiaries.

xi) There have been no transactions relating to previously unrecorded income that which have been surrendered or disclosed as income during the current reporting period and previous reporting period in course of tax assessments under the Income Tax Act, 1961.

xii) The Company has neither traded in, nor invested in, nor advanced any funds in Crypto Currency or Virtual Currency, during the current reporting period as well as the previous reporting period.

47.CORPORATE SOCIAL RESPONSIBILITIES

Inaccordancewith the provisions of section 135 of the Companies Act, 2013, the Company is required to spend a minimum of 2% of its average net profits of the immediately preceding three financial years on eligible Corporate Social Responsibility (CSR) activities. The activities covered under CSR include, among others, eradication of hunger and malnutrition, promotion of education, healthcare, environmental sustainability, rural development projects, disaster relief, art and culture, and rehabilitation initiatives as prescribed under Schedule VII of the Companies Act, 2013. The Company has constituted a CSR Committee in compliance with the requirements of the Act to oversee the implementation, monitoring and governance of CSR initiatives undertaken by the Company.

a) The amount required to be spent by the Company towards Corporate Social Responsibility (CSR) activities in accordance with the provisions of section 135 of the Companies Act, 2013 read with Schedule VII thereto, during the reporting period ended March 31, 2026, is ^ NIL (Prev Year ^ NIL).

b) The Company has incurred expenditure of ^ NIL towards Corporate Social Responsibility (CSR) activities during the reporting period. Of the total expenditure incurred, ^ NIL relates to obligations or commitments pertaining to earlier financial periods but spent during the current financial year (Prev Year ^ NIL).

c) The Company has not undertaken any additional commitment towards Corporate Social Responsibility (CSR) expenditure for achieving the prescribed spending requirement of 2% of the average net profits of the three immediately preceding financial years under section 135 of the Companies Act, 2013 (Prev Year ^ NIL). Further, it is confirmed that no amount of CSR expenditure incurred during the current or previous reporting periods has been paid to or incurred through related parties.

The Board of Directors of the Company has not declared any interim dividend during the current reporting period as well as the previous reporting period. Further, the Board of Directors, at its meeting held on May 30, 2025, had recommended a final dividend of ^ 1.00 (Rupees One only) per equity share of face value ^ 10 each for the financial year ended March 31, 2025. The said dividend was subsequently approved by the shareholders at the Annual General Meeting (AGM) held on September 20, 2025, resulting in an aggregate cash outflow of ^ 29.32 Lakhs.

Proposed Dividend

The Board of Directors, at their meeting held on May 23, 2026, have recommended a final dividend of ^ 1.00 (Rupee One Only) per equity share of face value ^ 10 each, i.e., 10% of the face value, for the financial year ended March 31, 2026. Accordingly, the Company has proposed a final dividend aggregating to ^ 29.32 Lakhs, subject to the approval of the shareholders at the ensuing Annual General Meeting (AGM). Since the same is subject to shareholder approval, it has not been recognized as a liability in the financial statements.

49.SEGMENT REPORTING

During the current and previous reporting periods, the Company operated in a single reportable segment, namely, Manufacturing and Trading of Yarn. The Chief Operating Decision Maker (CODM) reviews the Company's performance and allocates resources on an overall basis. Accordingly, the Company has determined that it has only one operating and reportable segment in accordance with Indian Accounting Standard (Ind AS) 108 - "Operating Segments". Therefore, separate segment information and related disclosures prescribed under Ind AS 108 are not applicable.

50. CONSOLIDATED FINANCIAL STATEMENT

During the current and previous reporting periods, the Company did not have any subsidiaries, associates, or joint ventures. Accordingly, the Company is not required to prepare consolidated financial statements, and the provisions of Indian Accounting Standard (Ind AS) 110 - "Consolidated Financial Statements" are not applicable.

51. DETAILS OF HEDGED AND UNHEDGED EXPOSURES IN FOREIGN CURRENCY DENOMINATED MONETARY ITEMS.

A) Exposure in Foreign Currency - Hedged

The Company has not entered into any forward exchange contracts or other derivative financial instruments to hedge its foreign currency exposures arising from underlying transactions or firm commitments during the current and previous reporting periods. Further, the Company has not undertaken any transactions in derivative instruments for trading, speculative, or other purposes during these periods. Accordingly, there were no outstanding derivative contracts as at the reporting dates.

B) Exposure in Foreign Currency - Unhedged

The foreign currency exposures which remain unhedged during the reporting period as well as the previous reporting period are as follows:

53. The financial statements are approved for issue by the Audit Committee at its meeting held on May 23, 2026,and by the Board

54. Previous years audited figures has been regrouped / recasted / rearranged wherever necessary to make them comparable for the purpose of preparation and presentation of financial statements.