(II) Rights, preferences and restrictions attached to shares

Equity Shares The Company has one class of equity shares. Each shareholder is eligible for one vote per share held. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting, 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 to their shareholding.

Reasons tor Variances

(a) Current Ratio - The current ratio decreased mainly due to a significant reduction in cash and cash equivalents, despite an increase in other current assets. Changes in the composition of current liabilities also contributed to the overall decline in liquidity.

(b) Return on Equity Ratio • Nil sales during the year led to loss in current year, causing a substantial fluctuation in the ratio.

{c| invemtory turnover ratio • Absence of operations and no opening or closing inventory during the year resulted in a significant variance in the ratio.

(d) Trade Receivable turnover ratio - Nil sales during the year led to minimal receivables, causing a substantial fluctuation in the ratio.

|e) Net capital timover ratio - Zero turnover in the current year has led to a significant variation, as the ratio does not reflect normal business activity

ff) Net profit ratio • lack of revenue coupled with fixed expenses resulted in abnormal/negative profitability, leading to a major variance in the ratio.

(g) Return on Capital employed • Nil sales during the year led to loss In current year, causing a substantial fluctuation in the ratio.

27 Additional Regulatory Information (as per the Schedule III requirements)

1) Title deeds of Immovable Properties not held in name of the Company

As of the last date of the current and previous financial year, the company did not hold any assets.

2) Compliance with approved Scheme{s) of Arrangements

There is no Scheme of Arrangements approved by the Competent Authority In terms of sections 230 to 237 of the Companies Act.2013

3) W1lful Defaulter

The company is not declared as wilful defaulter by any bank or financial Institution or other lender.

4) Relationship with Struck off Companies

The company does not have any transactions with struck off companies.

5) Loans or Advances in the nature of loans granted to promoters, directors. KMPs and the related parties

There Is no Loans or advances granted to the Promoters, directors, KMP and the relative of their during the period ended March 2026. and March 2025.

6) Details of Benami Property held

As of the last date of the current and previous financial year, the company did not hold any assets.

7) Registration of charges with Registrar of Companies

Company has register all it's charges within time or extended time period given In the companies act, 2013

28 Regrouping

These financial statements have been prepared in the format prescribed by the Revised Schedule III to the Companies Act 2013 Previous year figures have been regrouped / re-classified to confirm to the classification of the current period