o} Provisions and Contingencies

The Company recognizes provisions when a present obligation (legal or constructive' as a result of a past event exists, and it is provable that an outflow’ cf resources embcdving economic benefit: will be required tc settle such obligation and the amount of such obligation can. be reliablv estimated

If the effect of time value of money is material, provisions are discounted using a current pre-tax rate that reflects, when appropriate, the risks specific to tie liabilities H."hen discounting is used, the increase in the provision due to the passage cftime is recognized a: a finance cost.

A disclosure for contingent liabilities is made when there is a possible obligation or a present obligation that may. but probably will not require an outflow cf resources embodying economic benefits or the amount of such obligation cannot be measured reliably. When there is a possible obligation or a present obligation m respect of winch likelihood cf outflow of resources embodying economic benefits is remote, no prevision or disclosure is made.

A provision is recognized if. as a result of a past event, the Company ha: a present legal obligation that can be estimated reliably and it is probable shat an outflow of economic benefits wiii be required to settle the obligation. Provisions are deiermined by the best estimate of the outflow of ec onomic benefits required to settle the obligation at the reporting date. Where no reliable estimate can be made, a disclosure ts made as Contingent Liabilities

p) Exceptional Items

An Ordinary item of income or expense which by its size, nature, occurrence or incidence requires disclosure in order tc improve understanding of the performance of the Company is treated as an exceptional item m the statement of profit and loss.

qi Event after Reporting Date

Where events occurring after the balance sheet date provide evidence of conditions that existed at the end of the reporting oerioc, the impact of such, events i: adiusted within the financial statements. Otherwise, events after the balance sheet date of material size or nature are only disclosed

AH the events ojecyrnjie after die balance sheet date up tc die date of the approval of the financial statement of the Ccmpan-^- bv die board of directors on Miv 28. 2024. have been considered, disclosed and adjusted, wherever applicable. is per the requirement of Indian Accounting Standards

r) Cash Flow Statements

Cash flows statements are reported using the method set out m the Ind AS - 7. ‘Car;/! rfou Statements . whereby the net profit [loss i before tax ss adjusted for the effects of the hams action: of a non - cash nature, any deferrals or accrual of past or future operating cash receipts or payments and item of income cr expenses associated with investing or financing cash flows. The cash flows from operating, investing and financing activities of the Company are segregated

sj Cash and Cash Equivalents

Cash ar.d cash equivalents include cash and cheques-in-hand, balances with banks, and demand deposits with banks where the original maturity is three months or less and other short - term highly liquid nvestments net of bam: of overdrafts which are repayable on demand as these from an integral pan of the Company's cash management

1.5 RECENT ACCOUNTING PRONOUNCEMENT

Ministry of Corporate Affairs i "the MCA” J notifies new standards cr amendments to the -existing standards under the Companies • Indian Accounting Standard! Rules as issued from time tc time For the period March 31. 2024. ±e MCA has not notified any new standards or amendments to the existing standard: applicable tc the Company

1.6 KEY ACCOUNTING ESTIMATES AND JUDGEMENTS

The ^reparation of the Company's financial statements is ir. conformity with the Ind AS., which requires the Company's managements tc make judgments, estimates and assumptions that affect the application of the accounting policies and the reported amounts of the assets, liabilities, incomes, and expenses - including the contingent liabilities', and the accompanying disclosures. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount -of assets or liabilities effected in future periods Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on a periodic basis. Revision to accounting estimate: is recognized fit the perto-d in which the estimates are revised and in any future periods affected

The key assumptions concerning the future and other key resources of estimation uncertainty at the reporting date, that have a significant risk of causing a materia! adjustment to the earr ing amount of the assets and liabilities within the next financial vear. ire described as follow

a) IiK-ome Tax The Company's rax jurisdiction is m India Significant judgments are involved ir. estimating budgeted pre-fits for the purpose of pat mg advance tax. determining the income tax provisions, including the amount expected to be paid recovered for uncertain tax provisions [Refer 'N6t$No. IS' .

b) Property. Riant and Equipment: Property plant and equipment represent a significant proportion of the assets base of the Company. The charge m respect of periodic depredation is derived after determining an estimate of an asset's expected useful life ana the expected residua! value at the end of its life. The useful lives and residual values of Company assets are determined by the Company's management at the time ±e asset: are acquired and reviewed periodically, including at each financial year end The useful lives of each of these asset: are based on the -ife prescribed in Schedule 11 to the Companies .Act. 2013 or based on the technical estimate: taken into the account the nature of the assets, estimated usage, expected residual values and operating condition: of the assets. The useful live: are based on liistcrical experience with the similar assets a: well a: anticipation of future events, which m- impact their life, such as change: in technical or commercial obsolescence arising from changes or improvements lu production or from e change in market demand of the product or service output of the assets.

c) Defiiied Benefits Obligations: The costs of providing gratuity and other pcii-e-aiployiiieirt benefits are charged to the statement of crofi: and joss in accordance wtth bid AS - 19 'Empbives Banejiis¹ over rise period during which benefit is derived from the employee:' ser.rces. It it- determined by using the actuarial vallaation and assessed cm the bails cf a-iauinphoai selected by the Company's management. An actuarial valuation involves malting various assumptions that may differ frcm actual developments in the future These assumption!, include s alar.^- escalation rate, discount rates, expected rate of return on assets and mortality' rates. The -same is disc lea ed in "Tots Xo. 3S' "Employes Barisfii: . Due to ccmplexities involved m the valuation and its tang-term fin nature, a defined benefit obligation is highly sensitive tc change in these assumptions All assumptions are reviewed at each balance sheet date by the Company's Management.

d) Fair ''ohif gieagprenieDts <A Fmaactaj jngjrgniei v "’"hen the fair values of financial asset-: ana financial liabilities recorded in the balance sheet cannot be measured based on quoted prices in active markets, their fair value is measured using Ý'il (nation techniques, including the discounted cashflow model. which involves ÝÝarious :udgments and assumptions. The input to these models is taken from observable market;- wherever possible, where this is not feasible, a degree of judgment is required m establishing fair value. Judgements include considerations of inputs such as liquidity risk, credit risk and volatility Changes m assumptions about obese factors could affect the reported fair value efthe financial instruments

e) Recoverability c-f Trade Receivables: Judgment ts required in assessing the recoverability of overdue trade receivables and determining whether a provision is against those receivables is required. Factors considered include the credit rating of the counterparty, the amount and timing of anticipated future payments and any possible actions that can he taken tc mitigate the risk of non-payments

0 Provisions and Contingent Liabilities. The Company⁷: management estimate: the provision that have present obligation a: a result of past events, and it is probable that outflow of resources will be required to settle the obligation. These previsions are re^- levied at the end cf each reporting penod and are adjusted to reflect the current best estimates.

The Company uses significant judgements to assess contingent liabilities Contingent liabilities are disclosed when, there is possible obligation arising from past fents. the existence cf which will be confirmed only by the occurrence or non-occurrence of one ar mere uncertain future events not wholly within the controls of the Company or a present obligation thac arises frem past events where it is either not probable that an outflow of resources will be required to settle the obligation or a reliable estimate erf the amount can not be made. Contingent assets are neither recognized nor disclosed m the financial statements

“) Impairment of Financial and >'on - financial Assets: The impairment provision of financial assets is based on the assumption; about the risk of default and expected cash loss rates The Company uses judgment m making these assumptions and selecting the inputs to tire impairment calculation, based on the Cooipanv' : hi story, existing market conditions a: well as forward looking estimates at the er.d of the reporting -period.

In case of nan-financial assets, the Company estimates asset's recoverable amount, this is higher of an assets or cash generating units (CGU) fair value less the cost of disposal and the value-in-use In assessing the value-inuse. the estimated future cash flows are discounted using the pre-tax discount rate that reflects current market assessments of the time value of money and the risk specific tc tiie assets. In determining the fair value less cost of disposal, recent market transactions are taken into account, if no such transactions can be identified, an appropriate valuation model is being used

h) Recognition of Deferred Tax Asset: and Liabilities: Deferred tax assets and liabilities are recognized for deductible temporary differences and unused tax losses or unused tax credit for which there is probability cf utilization against the future taxable profit: The Company uses rudgments to determine :he amount of deferred tax that can be recognized, based upon the likely timing and the level cf future taxable profits and business developments.

“ .NOTEX O_r- J4 A" -FAIR VALUE MEASURE MUSTS

(i) Financial IniEi'umeiiES measured at Fair Value Lhrpngli Other Clomp re he nsn ? Income

The Company neither Jioid am. quoted or H"ed debentures or bond: no: holds quoted equity instruments. ivhteh are being measured a: fair value through other aunpiefienaive income (FVTOCT¹ so the requirement In report us; her the Inc AS - 1'1'A ' Fsjj Value" is not applicable :c the Company for all rente rimajieTiodE presenta(l m rise nr:an;:il einsemems.

iiil Financial lustrum cuts measured at Fair Value through Profit or Loss

The Company neither bold any unquoted equip, share: .other man nrcestmenfe in associate?, tvJnoii fcre hems measured at anojcmzed rests Ý j:or holds quoted mutual muds. which are ireing measured at fair value through profit or.i loss (FVTPL Ý so the reporting unde: the rod .AS - li'9 "Fun Value' is not applicable to rite Company :’e: all reporting periods presented in tite

financial statements

Tiie Company lias opt any financial liabilities which are being measured at on value through profit or loss iFVTPL}, so the reporting under the Ind AS - I OR "Fa:: Value is no: applicable to the Company in respect of ail repertztg periods preserved m financial statements.

(in) Financial in: numnift Ri£_a jur etl atAnioi tized Costs

The carrying amount of fiuanaaJ assets aad financial [Labilities measured a: amortized costs m the financial statements are a reasonable approximation of the sir value since the Company doe:- cot anticicate that :he cair-mg amounts weald be significantly (fiflferent from ±e values that would eventually be received or sendee

"NOTE NO, - MB" - FINANCIAL TUSK MANAGEMENT - OBJECTIVES ANDPOLICIES

The Compands principal financial assets mainly comprise of security deposits, cash are cash equivalents. other balances vath banks. trade and other receivable a that derate directly from its business operations The Company's financial [labilities mainly temcrise the horrowinss in Indian .imrenc- . retention money. trade na-.aides and other eatables. The mail, purpose at these financial Liabilities isVc nnan.ee the Company's business operations sndtc pro¹ ide guarantees to support its operations The Comaarv is esnosed to [Market Risk. Credit Risk end Liquidity Rii from its financial instruments Tne Board af Directors "the Board": oversees 'he management of these financial risks. The r:si: management policy of the Company formulated by he Company'?: management and approved by the Board of Director's, which states the Company's approached tc- address uncertainties in Us endeavor to achieve its stated and. implicit objectives. It prescribes the redes and responsibilities and the Company's management;, the structure for managing the risk and the framework for risk managemenr.. Tne framework seeks to identify, assess and mitigate the financial nsks in order to minimize potentrai adverse effects on the Company's financial performance The Board has taken necessary actions tc mitigate the neks identified on the basis the information and situation presents

The folio¹-mg disclosures summarize the Compan; 's exposure to financial risks and the mfbimation regarding the use of derivatives anpioyed io manage the exposure to such risks Quantitative sensitivity analvsii has been pro-"idea to refiert the impact of reasonably possible changes m market rate t'n financial results, cash flows and financial positions- of the Company.

1) Market Risk

Market risk is the risk that the fair value of future cash flows of financial instruments will fluctuate because of changes m the market prices. Market risk comprises fhree types of Risks 'Inteteit rare rirfc Currenn risk and Oiks? price risk' Financial instruments affected by the market risk include loans and borrowings m dome-sne currency deposits, retention money. made and other pa'- abie-: and trade receivable?.

a) Interest Rate Risk

Interest rate risk is the risk that fair value ei future cash outflows of a financial instrument mil fiuotuate because of changes in the market interest rates. .Ac upward movement ie the nuerest rate would adversely afrsc: the borrowing costs of the Compart}¹ The Comp anv j; exuosed to long-term and short-renn borrowings. The Comp an^-1 manages interest rate riek by momtorms. its m:z of fixed and floating rate instruments and taking miens as accessary to main:aim an appropriate balance. The Company has not used any interest rate derivatives.

arising mainly ficm investments in quoted eutiirv mstnnnsHib recognized ai± VTOCL if am As at March 31. 20 2-. the cair. mg ÝÝaJne of such quoted equity Liisimmeziis recognized a: FYTOCI amounts to? 22lL Msickf 1.2023 7ML Ý

2) Credit Risk

Credit nsk refer: to the risk tfcal die counter parties Ý'.iil default on i±E tcntractual obligations resulting m financial losses to the Chirp any Credit list arises prunsnly from financial assets such as trade rece varies. Efther balances ’.rath banks and other financial assets with che C oospany.

The Comp arnicas adopted a policy of only dealing troth ccuiszEr parses the; have sufSpiently high credit rating. 3he Company's exposure and credit ratings of its comer pine: are contmiioiislv monitored and the aggregate ' aine of transa^fiocs is reasonably spread amongst the ocLEtet parties.

Credit risk arising from term deposits and other balances rvrth bants is bunted and there is no collateral heid against tltese because the counteraaitiej are bants and recognized financial lEstttiitioBS with high credit rating assigned by the international credit rating agencies

The average credit period on sale of products ranges from 15 to ifi days. Credit risk arising from trade receivable is managed in accordance wifii the Company¹: established policy procedures and centre! relating to customer oredit risk management Credit quality of a customer is assessed based on detailed study ef credit worthiness and accordingly individual oiedit bunts are defined modified. The concentration on oredit risk ll- limited sue to the tael that the customer base is large. Titere i-s r.o customer representing more than 10% of total balance of its trade receivables. For trade receivables, as a practical expedient, the Company computes ctedu bss allowance based on provision matrix. The provision mams is prepared on historically observed de-fan!: rate ever the expected hie of trade receivable and is adjusted for forward-looking estimate The pronmin mimx at the end of reporting period as follows:

3) liquidity Risk

Liquidity risk l-j the risk that the Company viil encounter difficulty m raising the fim-di ie met: ±e commitment: associated with financial instruments that are settled by delivering ca:h or another financial asset. Liquidity risk may result from an inability to :el! a financial asset quickly at c!ose ta its fan value.

The Company has an established Liquidity risk managements frame work for managing its short-term, medium-term and long-term finiding and liquidity management requirements. The Company's exposure ta liquidity risk arises prim aril;, from mismatches of maturities of financial asset: and liabilities The C oznpan; manages the liquidity risi: by maimair.ing adequate funds m the cash and cash equivalents. The Cpmpanv also ha: adecuate :red:t facilities agreed with banks lo ensure that there is sufficient cash to meet all its norms! operating tcmmicnects hi a timely and cost-effective manner

The Company believes that, its liquidity positions {As at March 31, CM- Lakhs Prev "fear ? Lakhs;.. anticipated

future internally generated funds from operations, and its fully available revolving uncravn credit facilities, mil enable it to meet its future known obligations in the ordinary course of business. However, if liquidity needs were to arise, the Company believes it

"NOTES - J-IC" - CAPITAL MANAGLMENT

Trie Cqfejp airimfeertit o'ai ebu l;C ip luiL'l Igjra e eiu nutfr amev.Trb.Tiii chi l uctjerp nine iir.tbe tbl ioivni rguid ihgpnpcipJe

i Maintain the fv.arr-.il strength :: eijL-'iie BBE- stable rating; dciaerj cadly and investment grade ranur; mtsnunenallp"

b) Ensure none La; fiesibility and dfr^ifr riie Lource of fzjanring ana their matnntiss Ý; minimize bquidiiy nst fliile meeting its imrestment iBauiiemsits.

;' Ensure suBichsE liquidity ii aval able erdie: through cast and cash ecui-'dents. SC-'esEmeats cr commfKed cied.it taeiimei to meet the need of business

i Ý Minimi up the dnaac-e rests Mule taking intu rensideratiens nuient and mrure industr; market and economic nsics and condition;.

e Safeguard in sbiiir- ;o ocatmus sa go-nig a; a going erneem.

f: LeverageoutmoaUvincS§jerL-masmiiseshareholdersretnnisnidleraarctamingsirehgtbamdflexibilitvofhheB aisuee She et.

This framework tit adjusted ba-Led on uncterhuig macro-economic factors sffectmg business emironment fin main! maricet conditions and interest rates envircnnjer.Lt.

The Board of Directors of the Company has primary responsibilities to maintain a strong capita) base and reduce the cost of capital through a pendent management of deployed fund and leveraging m domestic and internanonui smanciai marhet sc a: to maintain investors, creditors and aiariiel confidence and to sustain future deveiocmeLit of the business

For the impose of the Conrpamr^js capital management- capifal includes issued capital and al! other eqmtv ieser'es sttnfcutabfii to the equity shareholders cf the Company The primary objective of the Company ÝÝ.hen managing capital is to safe guard tts ability to continue as a going concern and to maintain an optimal capital structure so as to maximize shareholders value.

As at ’-larch 51.2024. the Company has only one class of equity sfsaies and has leiv debts. Consequent to such capital structure. the:e are r.o extenmiJ" imposed capital requirements In order to maintain or achieve an optimal capital structure, the Company .allocates. its capital for distribution as dividend or remvestebents into business based on its long-term inaneia] plans.

The Company manages Its sapitai cn the Oasis of Met Debt to Equity Ratio which is Met Debt {Tomi Borrowings net of Cash and Cash Equivalents': dttided by total equity.

: j.r Compan¹ opiates ieiLnei benefit:. ceniiet: rim for certain specified enuplo'ee; ar.ti ls payable cron the emplc-v.EE sctiLfvmz the lertatn terms md icndtrions tntiohed to them, as acpiotfiS tv the Be^l of Directors of the Come mv

(iv) Defined Benefit Post-Retirement Medical Bfeeefii Plaas (Unfunded)

The Compsnt operate: i defined beft|fiEi post-ieliiemer:'. medical benefit plea for rettem j^fecified employees a ad is pavable tip on the employee satisfy mg the cer.eiii terms and tonditions attached to them. as arme-ed bv the Braid of Directors or ike pompaav

The most recent actnanal valuation of the plea assets and the present value of defined benefits obligation were carried out 33 ai Maids 31. 2023 by KP Actuaries and Consultants. FeHosf of Institute of Actuaries of India. The present value cf defined benefits obligation and the related Current sendee cost were measured by using the Project Unit Credit Method"

The following Tables stimniarize the components of defined benefit expenses recognized m rhe 3'.mem ant o: Profit and Loss Other Ccinpreheiisv'e Income and ametint recognized it. the Balance eiier: for the respective plans

40. ADDITIONAL REGULATORY ESTORMATTOIN A5 REQUIRED BY THE SCHEDULE - HI OF THE

c ompanies ACT, mr

:Ý The Company has used the borrowing! from bahts m\-i finaascia] u&ii1nt]$f|s for the sperizc purpose for x\±iich U'-vi-j Taken as it the bilanoe sheet Lite The CmnpsEy has net defaulted in ie repayment of pimeipei and interest thereon on all the lom-s obtained hem banks end financi-::] mstittidon-s durtr.g the reporting period and previous reporting period.

ji) The title deed in rsspeor of sel:-K^,nL^;TUL^,-!jed budding and title deeoa of all alder immovable properties (cither than properties uhere die Company is the lessee arc tbs lease agreement: ire duly exeenred ir. the fiver of the Company disclosed m die rininciai statements anti mcltiGed under the head of property. plaEis md equipment ue held in the

name of ibe Company as at the balance meet date. In respect at' fas immovable properties takes :u lease bv the Compan". ike lease agreements are dulv executed in the rh’ or at the Como an v as sl the Balance Sheer date.

iii Ý There are no loan: and advances m the nature of loans are granted to promoters. directors, key managerial parties and the other related parties including the sub-si-diane:. associates and joint ventures (as defined unde: the Companies Act. 1013) either severally or jointly ruth any other perse:: that are:

si repayable an demand or.

b Ý ÝÝ.Ý.ntho'ji ape: tr.it g any term: or period of repaymea::.

sv’i The Company does not ta"e beaanii propertyheld ld its name. IN'o proceeding have been uatnared os or are pending against the Company for holding tenann property.' under the Benain: Transactions (Prohibition) Act. 193B (45 of I SfltBJi and the relevant Rules made thereunder.

ÝÝ The Comp an v has been sanctioned working capital linait from bank: and financial institutions on the basis of secuitr

of cnirerL. assets The monthly quarter!'.' retime? and tbe statements bled bv the Compjainy with suck banks and financial nUOtutions are m agreement: v.rtb the bocks of accounts of the Company.

vi‘i Tbe Company ha: not been declared as a willful defat: Itei by.' the banks and die financial mitLtuaons or ether lender Ýor gcr eminent or any government autiiorities.

vn'¹ The Company has not entered into any transaction: with the companies struck off as per section 24s of the Companies Act. 20L5 or Section 550 of the Companies Act. 2015. hence die detail: related to the same have not been furnished.

^r tit Ý The Company dee: not have an" chargee oi satisfaction of charges Ýwhich is ve: to be registered with the Registrar of Co tap an v bevond the si-stutorv penod.

:s'i Tbe Company has nether subsidiaries nor as sociates and nor joint ventures. hence the requirements with respect tc the tmmbei of layer: as prescribed under section 2(S" of the Companies Ace. 2015 read with tbe Companies [Restriction on number oflayeis': Rules. 101^_ is not applicable in case of the Company.

rt Utilization of borrowed funds and share tismiom

i Tiie Comoan' has not advanced or loaned or invested funds to set.' other oersons ot entities, me hiding foreign entities (intermediaries; wifi: the njideraandiEg that die intermediaries shall

a) Directly or indirectly lend oi invest in other persons oi entities identified id any manner whatsoever by or on behalf of the Company (Ultimate Batefici&iej) or.

b Provide any guarantee. security ot the like to or on behalf ci the Ultimate beneficiaries

2- File Company baa not received my funds from persons or entities, iachjding foreign entities iTtmdiug Parties) with the mid er standing f whether recorded in ririfihg or otherwise that the Company shad.

a) Directly cr indirectly lend or us vest m other persons or esmtiss identified m any manner whatsoever by or on behalfo: the Funding Parly Ultimate Bettefioianes'i or:

b) Provide an" guarantee. security or the like to or on behalf of tbe Ultimate beneficiaries.

xiThere ki'e been no transactions relating to previdusiy uirreoorded htcome that have been surrendered or disclosed as income during the reporting period and previous reporting period m the tax assessments unde: the Income Tax Act. 1961. ’ ’ '

-13. CORPORATE SOCIAL RESPONSIBILITIES

As tie: se men Iif of the Companies Act, 2'S’3. accmpanv. meeting r.s applicabilitv ikreihclii, need to spend i: least 2°; of its avarage net pitfe Tar die mimed! isely preceding three financial year; on Corporate Social ReaponsibL^, .CSF* Activities The areacfCSF. Activity ire eradicationof hunger and malrLUtiitien. promoting«tkcafiei£ art and culture, healthcare, -destitute care and rehabilitation, environment sustam ability, disaster relief and rural development projects. A CSR Committee has been fanned as per die requirements cl me Companies Act, SOlS The rand has been administrated by the ComimEee. ones it is sdbcatea to the Corpus for the purpose of CSR Activities, as prescribed under Schedule VE of tire Comparde: Ac;, 20*3

U Corporate Social ResponsibiJiUes required to be spent as per section 13.5 of the Companies Act, 2013, read v- IlIi Schedule '.Tl thereof. the Company durLEig the reporting period March 31,2024 is ?22.6” Lakhs Prev Year ^20.61 Lakhs).

The Board of Directors c: the Ccrr.pan;. has no declared any interim dividend during the current reporting period and Breviotia reporting period The Beard of Directors, a: its meeting held on May 29. 2.023 had proposed a fir.al dividend of £1.00 (Otoe Rupee Only) per equity shares of the face value c: ? 10 each tor the financial period ended March 51. 2025. The proposal was approved by the shareholders at the Annual General Meeting (AGhl) hold on September 09. 2025 and the same has resulted a cask outflow of amounting to ? 29.52 Lakhs.

Proposed Dividend

The Board of Director's at their meeting held oh May 2i. 2024 have recommended a payment of final dividend of 1 ! 00' per Equity share of the Face Value e: l 10 per Equity Shane i.e. 10% of the Face Vaiue e: Equips Share tor the financial period ended at ’ larch 51. 2024. The Company has proposed ? 29.52 Lakhs as a final dividend subject to die approval of shareholders at the:: ensuing Annual General Meeting s.AGM) of me Company, hence it is not recognized as a "Liabilities" m the nnanciai statements.

4i. SEGMENT REPORTING

During the reporting period and previous reporting period. the Ccmpan" operate: oniv tmde: one segment i.e. ManufajpbinBg and Trading of Yam Hence; the requirement to report under Indian Amounting Standards 2nd AS Ý - 10&. Operating Segment" is not applicable to the Company.

46. CONSOLIDATED FINANCIAL STATEMENTS

During the reporting pen-od and previous reporting period, the Company has neither any subsidiaries nor associates and joint

-!& The financial statements ire approved for issue by [fie audit committee at its ititerins held onlli; 25. 2024 and Jjy the Bon (f of Direct or: on tbeir meeting field on May 2S. 2u2-l.

50. Previous years audited fijpires has been leEi'aupfd.'i'etasied'j'eari'aiised wherever necessary to make them comparable for the purposenf preparation and presentatione£financial statements.

SIGN AIL EETOTHEN OLE " l'TONOTE¹¹5JF]_

SI GNTFI CANT A C € OUST ENGPOLICIES I

THEACCOS.tPANStN^OTEEAKETCBa UNGINTE GRALP.ARTOFTKEnNANCI AL STATES fENTS

ASPEROCKBEPORTOffEVENDlAEEAIlACHED

For SLAVISH V. JALV A CO. TOR AND ON BEHALF OF THE BOARD OF DIRE CODES

CLar^red .-jciiucilauiE

FESdSb: 013MMJIW

ARP FT ACSAWAL tTRENDER KEALAR AGAR AVAL SEEXLA ACAKWA1

Firmer MiniEJEig Direcoor Jt U2SiEiss Dtrectoc

Memberibip No. 175598 DIN:iB(;13314 DEC 01430256

DDES' :-H"35BBKA<30P3;ir

GAJANAN N. CHHAWS.ARLA RRITI LAD HA

HmfiF-mTpial Officer Company Secretary

itSc A61TI9

Place: Naspur Place: Nagpur Place: Nagpur

Date: Ifrj-ISJDM Dare: May Date: SIq2S£024