Rights, Preference and Restrictions attached to Equity Shares:

The Company has only one class of equity shares having a par value of < 10 per share. Each holder of equity shares Is entitled to one vote per share. The Company declares and pays dividends In Indian Rupees. The dividend proposed by the Board of Directors Is subject to approval of the shareholders in the ensuing Annual General Meeting. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of ali preferential amounts. In proportion to their shareholding,

(a) Capital Reserve

Capital reserve was created under a Scheme of arrangement in the financial, year 2013-14. In accordance with the Scheme, the Company had acquired assets and liabilities as on the appointed date of the demerged undertaking at the book values and the consequential difference was transferred to Capital Reserve Account in the books of the Company.

(b) Capital Redemption Reserve

As per Companies Act, 2013, the capital redemption reserve Is created when company redeems / buy back Its own shares out of free reserves. A sum equal to the nominal value of the shares so redeems / buy back is transferred to capital redemption reserve. The reserve Is utilised in accordance with the provisions of Section 60 of the Companies Act, 2013,

(c) General Reserve

General reserve is created from time to time by way of appropriation o( retained earnings.

(d) Retained Earnings

Retained earnings are profits that the Company has earned Pll date, less any appropriations.

(e) Equity instruments through other comprehensive income '.

This represents the cumulative gains and losses arising on the revaluation of equity instruments measured at fair value through other comprehensive income, under an Irrevocable option, net of amounts reclassified to retained earnings when such assets are disposed off.

22 EMPLOYEE BENEFITS {Information as required under Ind AS - 19)

DEFINED BENEFIT : GRATUITY PLAN

The Company provides for gratuity for employees In India as per the Payment of Gratuity Art, 1972. Employees who are In continuous service for a period of five years are eligible for gratuity. The amount of gratuity payable on retirement/ termination is the employees last drawn basic salary per month computed proportionately for 15 days salary multiplied by number of years of service,

The average duration of the defined benefit plan obligation at the end of the reporting period Is 35 years (March 31, 2024 : 34 years)

LEAVE OBLIGATIONS

The leave obligations cover the company's liability for earned leave.

The amount of the provision of Rs, 2.31 Lakhs (March 31, 2024: Rs. 1.95 Lakhs) Is presented as Liabilities, since the company does not have an unconditional rlahtto defer settlement for anv of thesa oblloatJons.

23 SEGMENT INFORMATION ( As per Ind AS 108) :

The company's chief operating decision making (CODM), examines the Company's performance from business perspective and has Identified two reportable business segments viz. Financial &. Service . Segment disclosures are consistent with the Information provided to CODM which primarily uses operating proflt/loss of the respective segments to assess their performance. CODM also periodically receives Information about the segments revenue and assets. The Company has disclosed Business Segments as the primary segment. Segments have been Identified taking Into account the nature of the products & Services, the differing risks and returns, the organisation structure and internal reporting system.

Fair values of financial assets and liabilities are Included at the amounts at which the instruments could be exchanged in a current transaction between willing parties, other than In a forced or liquidation sale.

The Fair value of cash and cash equivalents, ether bank balances, trade receivables, trade payables approximated their carrying value largely due to short term maturities of these instruments.

2-Measurement of fair values

The Company uses the following hierarchy for determining and disclosing fair values of financial instruments by valuation technique:

Level 1: quoted (unadjusted) prices in active markets for Identical assets or liabilities.

Level 2: other techniques for which all Inputs which have a significant effect on the recorded fair value are observable, either directly or Indirectly Level 3: techniques which use inputs that have a significant effect on the recorded fair values that are not based on observable market data.

25 FINANCIAL RISK MANAGEMENT

The Company has exposure to the following risks arising from financial Instruments:

Ý Credit risk;

- Liquidity risk

- Market risk

Risk management framework

The Company's board of directors has overall responsibility for the Company's risk management, If any.

(a) Credit Risk

Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial Instrument falls to meet its contractual obligations and arises principally from the Company's Receivables from customers and investment securities.

(b) Liquidity risk

Liquidity risk Is the risk that the Company will encounter difficulty In meeting obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Company's approach to managing liquidity Is to ensure, as far as possible, that It will have sufficient liquidity to meet Its liabilities when they are due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company's reputation.

The Company has not obtained any fund and non-fund based working capital limits from banks.

Exposure to liquidity risk

The following are the remaining contractual maturities of financial liabilities at the reporting date. The amounts are gross and undiscounted, and Include estimated interest payments and exclude Impact of netting agreements.

26 Capital Management

For the purpose of the Company's capital management, capital Includes issued capital and all oilier equity reserves attributable to the equity shareholders of the Company. The primary objective of the Company when managing capital Is to safeguard Its ability to continue as a going concern and to maintain an optimal capital structure so as to maximize shareholder value.

As at 31st March, 2025, the Company has only one class of equity shares and has low debt. Consequent to such capital structure, there are no externally imposed capital requirements. In order to maintain or achieve an optimal capital structure, the Company allocates Its capital for distribution as dividend or ne-lnvestment into business based on its long term financial plans.

27 The following additional information (other than what is already disclosed elsewhere) Is disclosed in terms of amendments dated March 24, 2021 In Schedule III to the Companies Act 2013:-

(I) The Company has not traded or Invested In crypto currency or virtual currency during the current period.

(II) The Company Is not required to spent any amount In terms of provisions of section 13S of the Companies, Act 2013 on Corporate Social

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(III) The Company is not declared as wilful defaulter by any bank or financial institution or other lenders.

(iv) The are no transactions with the Slruck off Companies under Section 248 or S60 of the Companies, Act 2013.

(v) No proceedings Initiated or pending against the Company for holding any benami property under the Benaml Transactions (Prohibition) Act, 1988.

3D Capital Commitments t Nil (Previous Year T Nil)

31 A dividend at the rate ot ? 0.10 per equity share of Rs 10 lull/ paid for the year 2024-25 aggregating to ? 3.OS lakhs out of past accumulated profits has been recommended by the Board of Directors Tor declaration at the ensuing Annual General Meeting and no provision Tor such payments has been made in the accounts.

32 Items and figures for the previous year have been recast, regrouped and/or re-arranged wherever necessary to conform to the current year's presentation.