Contingent liabilities of Rs. 529.42 lacs is on account of demand under section 143 (3) for the Assesment Year 201 7-18 which is pending before H'ble CIT (A)

Claims Not Acknowledged As Debt With Kotak Mahindra Bank Amounted To Rs. 111.88 Lakhs

32 There is no revaluation made by the Company during the period ended March 31,2025 and financial year ended March 31,2024

33 Company has not purchases its own shares out of free reserves or securities premium account

34 The Financial Statements of a company comply with the accounting standards referred in Section 129(1)

35 Corporate Social Responsibility (CSR) - The Company is not eligible to make CSR fund.

36 Post reporting date events - No adjusting or significant non-adjusting events have occurred between March 31,2025 and the date of authorisation of these financial statements.

37 Director Personal Expenses-There are no direct personal expenses debited to the profit and loss account. However, personal expenditure if included in expenses like telephone, vehicle expenses etc. are not identifiable or separable.

38 Balances of Debtors, Creditors, Loans and Liabilties are subject to confirmations. Cash Balance is taken as certified by the Directors

39 Compliance with number of layers of companies - There is no investment in any company, hence there is required to be complied

40 Additional regulatory information

(i) Details of crypto currency or virtual currency

The Company has neither traded nor invested in Crypto currency or Virtual Currency during the year ended on March 31,2025 . Further, the Company has also not received any deposits or advances from any person for the purpose of trading or investing in Crypto Currency or Virtual Currency.

(ii) Undisclosed income

During the Period, the Company has not surrendered or disclosed as income any transactions not recorded in the books of accounts in the course of tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961).

(iii) Relationship with struck off companies

The Company does not have any transactions with the companies struck off under section 248 of the Companies Act, 2013 or section 560 of the Companies Act, 1956 during the year ended on March 31,2025

(iv) Compliance with numbers of layers of companies

The Company is in compliance with the number of layers of companies in accordance with clause 87 of Section 2 of the Act read with the Companies (Restriction on number of Layers) Rules, 201 7 during the year ended on March 31, 2025

(v) Utilisation of borrowed funds and share premium

During the period ended on March 31,2025 the Company has not advanced or loaned or invested funds (either borrowed funds or share premium 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 Intermediary 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.

During the year ended on March 31,2025, 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 Funding Party (Ultimate Beneficiaries) or

ii) provide any guarantee, security, or the like on behalf of the ultimate beneficiaries.

(vi) The Company has not been declared Wilful Defaulter by any bank or financial institution or government or any government authority.

(vii) No proceeding have been initiated nor pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act,1988 (45 of 1988) and rules made thereunder.

(viii The Company uses tally acccouting software for maintaining books of accounts. During the year ended 31st March 2025 company has enabled the feature of recording audit trail (edit log) at the database level or at the application level for the said accouting software