k iii l Prov is ions, C onti ng cut UabMtt&S and Ca nti-ng-fenl Assn Is

Previsions tnvoMhg substantial oegiee Lit estimation n m^asLremen. are recagnKttd when the:-: is a legal s canslrLalive abiinaliun as anj&Jltaf past events a;nri t S p-otablethst Inera will ue an outtlaL Ý _i research e.nd 3 i‘- at „Ý EStmata can da mats cf .ha atnaurttof obligate n P^rov s ens ate no! IsCogmied o’ I Limit ope,s.l r j os-ses 1 he emeu -it recDgr-aied as a previsian is _;r.e hast BStimaSaoi he con s'c-arst c n i ecu 1O0 to Settle he present obligaltdn a: the end of‘he reporting period, tak.'ig i its account the nsHe j nd unesha. nde^Sdn o annlng the ob !igjtL cft

Gcii i "igant ,aai Hies Ý; *idt recognized arid are d’-edOSad by Ý-ÝÝsiy a iotas to : le f rancid' statements when ti ara .- a passe ? ti.igition anting hum pastfivenls, this ftulstenoe pt whletl wiii -ja donfintied or y by Ihe ocCun'ense or rm n oCfiur'Eicft o; are Or rnurittnotfftahlflj urt svt TtS^Ot wholly within ttlBcunlrol at tup Campiny dt v,¹ hS l there SiprBfrehtabllgatHiinihal a,-sus i-itm pas1 events where it t either not b-uaible that an uatfioiL¹ of rSSaj'oUS * ll bo retJuiWd to satlle the sama or a rulcible estimate of She ar’uijnl n I hLSraspest cannot jo mads

Contingent Asserts arc d sdoSBd n tt» tnsiW a! statement by way of not-j¹: to ^CCoLifltS Wha t an Inflow of eCunotnlC banoltta Is probable.

Kfvf Employee Bcnchls

at 5h<j'l tc-m Employee cans its are accrued'-i I re yea seme as are rendered tiy the employees.

b) Provident ft Family Pertldn Fund Inaccj;-, sc wfltl I he pmvisiu.is el Itie Emp.-oyce FtOV Coni Funds And Viscelsrreoui

Previsions Art. '361!. eligible employ's** of the company are ontfed to rtree.va burteliis to tfi respect to providen. and. a dottned coriMbiil.L"! plan n Which b-oih ,l m company and iplovGt CWttttnJte monthly to PraVldou: r^:ur f ^Jjthtr'‘e by the Central Government/Trust at a ertt m.-it-d rate. The ebmpmy eemi-Jbutss to Ihs Employees Pension bchomt, 13E-S lor colt a. u LaLo^h'ic; Of tnrp.jyees. 'h£ Company sc.inLiIbc.'tlLri Is charged ofl to the Stdflfcfrrtntot PreTl eaid Loss.

c) Ora Id lly PdstSitnrJiay -ietn and Pttirenier1 bsnef 1j - i Ltre !? m of Gratuity are tc-h jfd 6 rtda 5 deiihed benefit oblige,L trre Hid Is

prodded li an the basis oflh nd party actuarial valuation, using the pr-a^ctedunltefeil tllMiicpt, asattliE cate at thh Caiirtca 3tieeL. fivery Lrnploy'.-o tvhtthes cpmp Ciedfve yddns t ' tierce' Lorviie str-lil ed I j Gratuity HTLerris lot lassf-tworahfetlwi lit* p'oylsioiisul T11 a Payit'Cnl Ý j! GfiitU jly Art, 1372.

Tilt ^anility Qrassa'. n&coenL'iGcs In tltu baiartcs sltciti i ic-ibici. s1 cu 'nicd bentili'. grataity plEnti is trie presettl yaidh or the defined bent! Lobapailon at the end ol :^Lte reporting pu, iod iuss He lair y-s'uc a: plan asseiE. I tie defined beiidJli obligalian is calculated an.iiua'.ly by acluailes usltig he tr-a^ecteii unit c red ItmsfiBd.

flit iresen! vaiue of lI^c ae'nved L>e:f-iG ii &b'.igafioit's detennlnad by dksctRintlitg the estimated iuluie :ash Sutffaws by fefeiwjwto market yields at the end o' lepo ling period on gova- nment bonds dial Iwn it-ms apfOiLtmating «? I ho lems of th-e rKaifid obligation.

' I lie n.of Inte-esl C'.'Ei n oap;u. ated by apolylng the riiscoun f rats ta She r^et t alancs af the define J tie nil i Ý.Ýh'ligafon an, J the lair ve ue ifptanassets rhlsjqortlsIncludedinflrnpJti^teriirtlflMperieeln thisstflHiniant cp'ri.Land loss

Fte-m&zaurni''ient gains and losses arising from experience adjustments and cFrengEsIn airtuarie- assumolians of the daiinad benefit cb^: gallon rare recognized n the period In wh'Ch they occur, di redly in ether comprehensive income. They art molded in raiairrad aarnin 5 s in the staiement oF changes, in equity sn c .n the balance a hear.

d) Leave -:n cash ment benefits: Tbia liebfiiissfbrearned leave are net ejected to ba sailed wholly wifein '£ months altar line end. of the cenod in which the employees render the re ated service. They are IhEraftHe measured es the present value of sxpacred Future payments to Pe made in respect aF services provided by employees up In the and of the reporting period on government bends using the orojected unit credit melhop. The benefits ere discounted us^:rg the market yields h1 the end of the deponing period Ihat have terms approximating tc Fhe terms cf the related obligation. fte-measuramente es a result of experience adjustments and changes n actuarial assumption: aye recognized in prof it or loss.

The obligariens are presented as cl men) I labilities Ý n the balance sheet if the Gompeny does not have an unoondibonal right to deter settlement For et least twelve months alter 1he raporii ng period, regardless of When the actual settlement is eixpectad to occur.

xv) Revenue

a) Sal-: of Gccbs

Revenue is recognized a! the fair value of Donsidereiiob received or receivable vihen the slgniiioanl risk, rewards and ownership ert goods have been InaniterreLi n id !ha amount thereof oan be measured reriabLy. This represents !hE net Invoice VihIub nf g cads suppSed to third parties after decuPting trade discounts, returns, vateme rebates end outgoing tales tail and is Inclusive of packing charges and exc-se duly there Bgainst.

b) Interest, Dividend and Claims

Dividand InWrho Ifi re:oQfili&d when the rigflttP laosive paymsm is established. Interest hat been accounted using effective Interest rata method. Insurance ctelmS.'Dther claims areeucounted as and whan adm'-ted,¹'Settles.

xirl) Borrowing Coat

Borrowing cost comprises of Interest and other CbSfc Incurred in Mnrwcflon wife the bPrtdwi rig df lha funds. Alt bomawlrig edits ana recognized in the Statement of Profit and Loss using the effective Interest method etc apt to the extent attr Ibiitable to qualifying Properly Plant and Equipment i?PE) which are capitalized to Lite cost of the related assets. A qualifying PPE is an asset, that nccBESirrliy takes o scbSTanllal period uftlma to Pet ready ter its Intended use cr sale

xvli) Texes on Income

Income ten expense represarM! ng the sum of current tax expenses and lha nat charge of the deferred taxes Is retogntzed in the income statement except to the extent I net It relates Id items recognized Directly Iri equity or other Pomprehartslve Income.

Current income tax is provided on the taxable Income end recognized 01 the amount expected Ip bo paid to ? r recovered from the taut au ihortiise, using the tax rates and tax laws Ihat have been enacted or subalsrrtJvely enacted by the end of lha reporting period. Taxabls Income d t'ers hum 'profit betare tax as reported In the statement or profit a no loss because of Hems of income or expanse that are textible or dec uc E ore in ultw years and Hams Ihat are never taxable or deductible.

Eteiened tax Is recognized on tsmporaiy differwiees between the carrying amoums of assets and liabilities In iha financfel Statement end the Correspond'ng tax bases used In the compulation of taxable ptollt. Deferred lax. liabilities are generally racognizad ter ell taxatife tampomry dlffarencas. Deterred (ax assets are generally retognszea ter all deductible temporary dllarences to the extent thv.l It Is probable that taxable pfollls Will be available against Which those deductible temporary drlfsrences can be utilised.

Deferred tax liabilities and assets are measured at fee (ax rutuu trim a a expected to apply In lha period In which the Held llty is settled or the asset realized, based on tax rates (uhd tax laws) tfian have been enacted or substantively enacted by the end of the reporting period.

The car lying -amount of deterred fax assets Is reviewed at tins- end of each reporting period and reduced to the extent that It Is no Ibfigacprobable dial suitldenftaxable profits will be available te allowal! or pant of the deferred tax asset to be utilized.

Kirill) Earnings Per'Share

Basic eai nlnga per share are computed by dividing thy net profit attributable to tlvi equity held ars of the company by fee weighted average number of equity shares outstanding du ring fee period. Diluted earnings per share 1s comp feed by dividing the na t croln attributable to llw equity holders cl the etwnpsmy by the weighted average number ofdourty shares considered forderMng basic darnings pet share and also the welgriHHJ average ndtribar of equity shares that c oui-J have bean Issued upon cmwarslen of all dl lultv* iwlanilal equity shares.

x i>:'i N nn-currd nt assets held far sals

N ? n-CLi ite nKt&etfi ns dtor sale arenB=iSL^rad si the B^r pf^rl-e-r carrying jnTflMntefidUiE fair value less casts to sa I

Assets arc liabilities c assified as held tor salsa-ra t'started seearslely r the bs-sice shee1 Hd-isyer, ths'e sre ns :=,,rn assels descr sad as held tor ss e in curr&nt F nancia' year

Tbs Ccmgs-ty else sites lor-dL rrenl sssets as nt^:;^{: J}cr sale if the rcarryirg amount vgtll ba rsc averse pmc.celly [toe ugh a Sale rathe- ipai thrcuqn con nuing use t cucns nec.iired !s cc nn j e!e da sa a shm a nd calsviei n ^;s unlikely that sigr-fcanr charges to the ssls *-i,: ps made or l.ia.i i is decision La sell -.Vll bs Ýv.ifhd rawfl. Uanacatitent f ust os etjrnffittted to I is sale Bisected vrith ti ape year Item the cate otclsssbicaten

nx; C ash dividend add non-cash distribution lb eq u ity h alders

Tre Cnmasnv r?cbgr-:es a liattill Ý i: "H's cash E.st'ibLLibns tc sc u Ly hi darstJ heCSbfnpefiy -tier [ha distributionIsd,jtl-:^ri;ad arc the distrib'jtich is nc Shiga? at ShE disc'etion j lib (toripar-, Ofettlbufnai ia authorised Wtlan it a apptovim by the s ie^re isIds'L. fli corresponding amocr'. .s rBbcgt:;rec.di:ECI:y rrequity

2U 1 Secured dy HypoLdecslJon of aSscda, Hook teats, standing crops, stores 4 scares and an other current assets and mortgage o' spncmurBS lano measuring abr„t 2087 ?1 Acres ar.c entirs lixstr mwH o! sugar division nP liie ocnnpmy, pressri! S future arn personal guaramas rvf a [director

Tins Company has sails-' eu ihe cu- ^ranl-i adachea iu ihe bcmmlngs the ounc'*e-4 lund hes irean used ta ivurhlrig nsenta- HnpbE«

Pjle nr IntarW Of Cash credit Account *3ffll 4* [*f irifotwl iffor doted Sdltl July 3022 ft*Sank.df flUriXia t 1S* for IO0I SSnh, L united as Pei Iasi nane-urt letter psem! 15tr. UeoemtaarMSS

id.J PBSiihffth.tjnpoIRp «naa,flqn.- It^sbirercManedfrrjfr.lheN&FCriinlnrnttriitEUtRS ISKrplLJItaifrtNytdV'IdBt'Ittttf heZywiprtsd rortjenerBl curpurEie purKses

TlrebilsncH jmnuntoH R* ’ÝJS.flflJKld tes twi reni-.vnri bys*Bl M0FC V-dn Lelfor dried 1 il Aont-iWJ tor t pimntf rtf tmr \fcat urcF IriAiril 20ZK

Trio Loan Is secured by

i] kifcrtftigeaf 7 Put nr Flats uvj=no by the Company and Odrereiidy Cm pur-atee

ill Pledge of i OOtv; eouity ehanss-of lire Company bald dy'Jia Dredcrs and fire body Corporates

Ýill Personal puranteenf nne director

iv> Corporate &jrenlws

Ýi'i Imetucabla and soeoafcPbijarcr attorney eaecutad dy ns omeror toa properly

Tina borrowed fund has bwn used for wmrfcng caaiai and cmaral corporate pure™. Th* Cortoany has intiEfrsd 1tre covenant attached fo the teereytnsa

2G.1 Tire Company das hat deeo rwrartsd as wlfot default* during the currant year w sny of Ifie leaders nt the company.

3T Segment informatics

The beard cf OifBclert dttha Company has appcintec Mr: Sunit Pasari as Chigt Oper«ir>g Dectst'orr tf*>;er (CODWl as defined by Ind AS I rib. Dpa-aiingi Segments T ie CfltlM evaluates She Company's perfctmance and stlacaiea rtsuurces baaed un a- analyaia or van^cs oedomiance Indicator*.

Tn- CurMafiy defa^ A'rth viiuus costumes, and :he*e >.vas na cuartumej tu ^njfti sies uf tO^fc ur more of die CumpatT^s Rrve-ue A>e‘e »n&ae

53 Erno^; :yw twneto i&llijatkjfss Ý' sKperraeg

<lj P--;f cmpupmenl Defined CumsiDuUL^ Plan

Pie Clirtpiny to^-iHbul-fi ta Pie Provdenl Furd (PR itji nLineri with IIi“ -"Qiaridi PrL^v4derrt Rjhd Ciinn-SSar*! Unde- the PF secern- rortnbtriians are rTtusp by Min LtoComnary ana tsotisfb'e err^o^ees lotho Funs, baste on ihe eumsnt saiarVjs An BmuLnt of Ra 11X6,704.'- '3. Marci^- j?£23 fts 1-3,34,007,* j has bc<.-^r cl'-augcs i" The StalcmrnL :i* P-ofit *“d l.siss Li-vard* C amp an/s cormb j?nn 1c-Ihe alrrnsad r^c sememe Apart Vran making vnaraMy c::nlriiuti::fi ti £ib lha Cv^pany ftae ns L-ti*¹ ubigaii-jn

Ýli| F:« Fmdoym^nL DtfTrad Bgr^’ Pign GrBbiily tRjrKS&Q)

^-Ýe C-vrnpan*' p-jv-a-ea I*.-: D^iuiiy, a deilr*p benelrl recrement pin ejvernig a pipe emp .-rc^es Asw ir« a diene the Qraurty Ti^gj F-jr^s ?nanig«j by the

I ri&-nsy-wior. C^rp:jrs*dr»cr hrdm |i C\) mphe payment *1 K«Kd ptoyots “*n the c^nnt erf rfrtirnmrni qr-jJh Incap tnr*1inn nncrm>ieMn n fmpIqyrnr-Tt, si* an amixifllf hAsea arithe reipetl-.e iWIpityuA'leLgibe Jiir apee^lrtj Ý iuf*ir Of dayi Hi ap-prtviSicflS ai GP-abuiCy Ad dep£riQ>i£] uflor It e leiure cdstrict subject to a ?nsf:rnum Smrt oi Rs.f.'XO.COn V^scng Ýcjocu'b uo;-n coma*et.:n trttiffl years ert eervxw Llabirtow -vn regard to Lhe Gratuity Ran ana aels r?r_rH3d bry ,actuarial valuation in set cut in Nnte afl 4111} ancs pVi, a.it-a can when. !*Ý*Ý Cnmparw makes ca^nbuidnsirlhc GhEbuity Raid

I IK I Hiuk Evp'jnure:

Va t -'.5 am ptlfrvmptj tin ifk; -\ basic rjm -t p^ ditEIMlifrtd Uasumpiinns P'ld ^hrr rr-guleinry f(«ni#lr * ,-h ch may Vary nYCdirnc. T^r,u& ihf

ComDity is exposed to venous r stein providing S»atovB gratuity befiallt tl»md®t^ftj|canijrfwtirctia£BBHftHld«B tX) |.fltwe*i ftsm rndu

^vhe pan eyases rhe CdiidDa'TyiLjtritriskQrial¹-’ interest razes. ATaiin r.iereen :ajKS -.- res^-i -i:¹ ineieaae." mtuSIt laie-suai jZjf Ý: Ý. cnoa zoe snore bnnnirand 'jiNthkjEcrLri'inin -crpj!,! ititha-vdiftllicfllwSatoi¹ y ImshmV HF.rinnaljirtnm^nli:-

(XI) UquIdtty.RFfk;

^This is 17.9 risk lhsn ibs company is not afcua la meet the shed Harm g alu^:ry pay-ruti Ton may arise due re nvi avaii&p <v or enough oasn.tash equ.i-s-ti^za tu n rea-z Iva rabiiles

I nil) Salary Lasatattoii Risk:

^Them eaei rf Jt ..i el lieeel.rtrd T pifinllt^lEU aled VlttflIk ii:,..' ipt atSpiny InaftflJi jieal ? i ¹ at-, l ojhle :i lu..-=r (Ji\ Itlu.....Zliei.i.r.:

innise se ary In Ý ,iurr forptjn porttcipanlEtTnm therailnf increase p. salary urid(Ý v/mr^: tha presr ar ve uiclcis gunnnw havaa bearing Ý— trethrar'snsDitly.

mint Demon raphit Flish:

“lie-r.-mpaiiy ms used Mrlslnmurtslity a- . attrHun assuntriiun;lnva „ai ..Ý uf|he liability. flieCun'izany is etgjtnea In ns*u: actus mpenenor turning iUHtr6*#praa conndrod trvte i-ssurnptian

|K|V1 irlrgulnlnry flis-ki

Gratuity baneA .s paid apcor-datoo uni ih Ita rso- nements at 'he PHynWU at OratulTy Acl laTitaa amended rra£ line to ins I rare e a na*. c¹ change ,n regulsHuna ÝÝeauiiing higl'ii 0ialuiL_S' gftMuts .e.o I'tiease in (ha maiinvyn Ufoi i on g ai. ty jl Fs. fifl.oa.aM) A'. upward iBrlsiwt jz manrnran gratieiy mir will nesui' in £Ý u.01 - Igjjgstinn

Fair Vbiuc Technique

The fair Va lles of the financial SS-Jfts am I nln Ties a-5 ttpijjud&(i ait (bfi ampint mal would be rpce yed td 5P^:I an ssspi or pa rl tn transfer a M-at-iiiiy pp nideily 1 ansarion between p&nlcipate ait ?he measurement date The Mlowifig methods and sssumptinns were used <0 estimate the fair values:

(«i The felrvaiue t-Fcash and cash wtjivB ants, traoB necewaMes, trace payables, cuireri hranna :iatiilirier jnq borrowings ppprccdhiate me^anyina amcunr nrgely due tr> Itie sl-nrl-terr-i nature at these Insrrumems The board considers thal the carrying ayneLinta of fjtfancia assete and finance Ý abr 1 en repogrtfsed a; cpst/amoftsed costs n the financial aratemepite npptlttirinases ihe-h fislr vnfues

if' Investments in quoted equity shares are mess,.red '.jsinri quoted market r.Hces at -he repcrting date mulrip: ad by me qua ifity held.

(cl ^cs-t VfliLefcr vaipetion of unquoted bouTy nsinpmEnts's errved based or mansqemert eft-mate.

411 FJna ncial Risk i-fl ana qemt-nl ohje r: tiv as end policies

The Company's principal financial liatflltles-comprise bonpiwings ip domestic currency, cgpitel Wedilors and trede and other payapl&s. Tfi= mar purpose of Ihesefijnarcial I ebiln-ea is tP ’ir-ance th= Com nary's on-er=tir,ns “he C.nmpan/s orrcipe' financial assets include-loans, trade and other receivables, cash and cash equivalents, investments at costteir value end deposits. 1ha1 derive directly Fnpm its operations

The Company js emwsecf to market risk crep t-irk anr. liquidity risk TnpC-tKTipeoy'ssetecr appagement oveiBees tttg; maosgeCbenl rri lapse rrNs. Ti p Ensm qltjjfectore re-'p vs and an^_ees nolT.ies ^;r.T mar spire parh of ^:-asp ^Jisks rrfl Cfi are si;miT_;ar^:sed UeK*?,

A Market risk

Mark-et risk means that the fair value offutute cash flaws of a financial instrument will fluctuate becausecf changes In maiket prices Tnegos of maikel rff.li man-sn-pr-e-.i ^:s optimization a' c ofnand cantrpllrhg the errppsune to market 15k within soqepte ;? ii mils Market risk comprises tvrO ryp-E3 of Ý -> ⁼ore:gn currency risk niflldSl rate rial' . and Fr ee risk an 1 a:ted goods

Price Risk an Traded Gauds

T"e car cany s -mastered by tip :^T.ce vdfat iiry c! qo-cils in v.T-ich t)16 Company trades- Tc Ý—linir:Ý 7s the risk related to price of fradeo goads, me Company cd^ir order for sales from auyere prior to purchase r.i gcoos th immediate despslch Id bi.ye¹

3 Credit risks

C-red t r S' is (ha risk at fnan -e. dss to :ha Cumpsr.y f a customer or counrp'psdv to a fnin.-ia nstnjmer-1 'ails to hie. its cdntrapluai pbUgalioriS, and a-'ses princrpel y ’“ran lhe Gonpany's raceivabte^ Tom custorrers and c.t iers. maociirion, c^_edi: ris^ arises horrt ‘inancial puarentees

The Company i nplsmen^a a c edc risv managernerL poll.:-, unce¹ yyh ch 'ha Cc-mgar’Y only transacts business ivi(h colfptafpa l ea rhat nave a ca-lsin leyei dT creoit rvfi nh ness cased On !:e^rrr.l aacesi-nen: c-I re pari as fjnanc ai conoition., h'stdricsl evpa -e-ice, and olhar I'acfors ThB Campartjfs exposure io erttfit risk ^:= i-.l^:uer-ced mainly by ms -ndiv -dua characreriaiict (?f eacn custccne'. Thie Cc-rr'car-, 113 eatabiia --ed a cred I policy or-Ser A'-i!c.n each nM custame- a aralyzec individLsiy tbr crediivonhinesi

11} Credit risk oxpastire

Tire cerrv.-ng arnciu '.. cf liner cia aasEia repreaerls thH Corn dam pc'-, rheui ^_.l rn EiipoacrE ic-orEd'l rsK ThB madm j n enpc; j^re tc credit risk 3 3 c' Mansi 2Q24 S 3‘ March 2053 are as Tot jws:

43 Ns Borrowing c-rst navt Pet'' capitalised ol rinq tie ves:

M Dues fsun -.'lire's Ha. 35,1 *,579.'- (Fh -;-&.Bii,S51.' 1

4s Earning |ri Funalgn &tcnATfjf TDD vaue Ý. 'r.vpuit Rs NIL (PY Ni^;_t

4$ 7- - [;LTizii. -y Ý; ".iv-ng nririr INsn PC'¹ a Tty.. I_v i^Lirt 5L1; - r M,'B KM .a- '.eliri I !H I'l'cvirl, Tr ' Ý* "g Iht r-i-= Ý: Elcnl .-v-.K.Iir e (d IIif < "'np.-.iy, Ihe

Fina-nai sratFPP^_'E s! re atone -aferrEid srit/ hat new teen scnsr- Ý isted ncr any ccnso diied financial slattfTie’is hit been piepa-ea as 1ne management tntteuea that it dues not an|dY neteaSary Punt .. Enid Influence In itspeci oJ it Unawaal end toenail po tries avet'ltie said codipany.

47 PhHkiCtinn KSiyity 5f 1hp Tu^ir mill Cl Hit Company -Ý? CnrtfinueC: Id C urKJt* iustWnJinn lint 4 lung lime Jflet incurring Terty;/ IntuCS The :rt:duiliiii'

an -tias cpuIq tal ce ^rBEonrEC during :be cunt- " _r F*i oecBuse of un rarrunenar Ý-b se pricer e^r-d h nh testproducer - -r.J.tvEfihe c"nps^_;

ÝÝ. h-tit'c itiei in ruce because Ý.,' he <er .. ji retSi.ieE envisage j re cue-niirr. mpy¹ upr.-vt irert'.'.-e, fiartiia t -nt be -g Dumoany nas rwt ocTjtfBftd tfe-budKH nfiLijai asdstcinimuDU uperaCnn

4g m fo npininn n-re man uganwrit t-g leaasejjie yame tnlPrHKrty, Plan a-n fcrciOfnenityf sugar dvismn could not tra ess than cscarrying yaiue iiidi any orpyigiun cn accr-ervi of llBpafirtienl It r-itcsiiEiaared necessary, aten froth a -irsvaipn or Fs ÝÝ 07 lakht earned t 'Ýoe pre^oua year

4ir tS|ria|n flnaMia! too npejaiivia] ertu tore u¹ the company haya . i-ared Insc sent,- and I3e- nruptcy p-ootaoings sigainat Ire Gump ary unaei EtL

CndgSLIfG n™;"icr In til nlttn C4HI, (f* pfftilicn Of 'he niTC-ti crrnnrp Ira* nut pi'or' idm-rcd _trr :j,-ihg-curnpr r" u nm :'ln,V 'duriBjri......

e taK np neresEar;- alaptlc 'eEÝÝ va lhe issua ol suer- p'adiH’t here-¹:-^, rt -sits note-/ sage any tcnoe'nt as rega'os t; going cs-.ebf. atatua of ma lumtia/w Et tnS ilarst

'J j 7 - e c.rriua Ý. Ý ea mtj..:ed .saei uptn L"e ^L e _Ptar e dea Em EStpremea. r-TJa and e^:s.’. Lie imrrfu aie y prtztdi- Ý er, Ý spl- el yeari. iuth

iha n?r ivorlr o' tie comp^n. -as reduced I Hrtravsr, z-j* ;n yjr --js buainess mpr -.-arrenit rr.aned .Titacurrs undcrafcin by lhe ffomp*ij, h sas earned

Ý^_et p:u^:ne *di :he 1 -ansia- ,-ea;' ?JZ£ 12 end 2,22-1-1 f nt mafiegtnit'd s Ýcpelul u! inttprouad 'eeo :e ' Sjcaeqoanl per.^,.' yteie loo. as sue' r^r^

jr::tiunls :rl 11 -E cririp^en-,- ¹ sye brirn dtv.v. srpu un racing rnniTr¹'. htitis

Si TothE acceoldetitory Creditor, i.nan. anuanca, C aims eno id«>:sis are subject to cr^1-- 'mHtinn-' recorin,:^..-:-; ntrBCDinnn ofiha r.-anspemeni aicsj".iiny adjujirraols. If any, atiamg lhere^cai are not ‘ely Hi it raabetie on buncos :n Pf tL.*cee of con* 'eiflllon.MecunciliaiTluri

FJ Pdd IMnnat d ItcfuBunee ttgub-ed by SePtdult hi I CDithaion Ith «r Lbt act, ee Aiiiebdtd

¹ Theta Ý .ay nn peceecid^ has baen initiated drpandmg againr' Ifiecorti- y ^;o^r Hmding an; bEram punparty under the Eensmi Tra-yaciÝÝÝ ns rh;Lihitit-dni i&iSaou r-es rnadj tnt-'aundet

2. Pie Companv nsa availed ti£jrn:*,r.gt1oi irorh-i cao-ia¹ ponsiae 'c-m ihe bank3cr- ft uaaia s-1 aeicurlty c-t cun e^i aEaeit TTeCoraipary r tt hr^jtTnmni t:¹ CunFm assidfs 'h fid fcjnl un ijDr rsdiuJ¹ t«*S FiiIIl. Ý. ig stji.v rtOCtnfiliKtien -jetiVtcn pnglA nf jrj:r:o-is ,md dcurledy aiarenpfs submttio¹ !Ý: re fits, '.nere porrtui "pa rava itter eve tc baseo c - sacurlly nf c j-ent asters'

Si T'-i (Company has nu ni-'iaeCLinste ist-..-i aga'iSMhf -;v*vir!j rd^:sJuSLj7e -iquIreriefYi^ sa nu' ’ie* by (4tA pt-rsnahL to a>iie-.ti5t: &dieuulfr r .

(aj &yptu Cu'WiUy.' Ulrtugil fluinancy Lbf Felaling 'll bpmWrt runnv i UL iej: : n pf ahira jjnemkiin ii. DisiMftsancyi'- ^ilisaliini _Ý' bumawlngs iii CurfitflJ nwtaity Ý Inng term bnr'i'/iingE

Ti Trie ilurt\Sja.7y has hr : .applied an JinenuhlmLj p, m'ua(3K;li«!y nr mMfe a rftSInlnhirnL nT #iiy iterrta in ihe linarn. ,jl riftimpht*.

fi.i Tr-e Com parry r.a_vi noi -aDeiniec anj Puna Irtira sr-f pirsuni ui enliLas with L-"* u no-aratfifiSinc fat ISe Company sha

ej dirKtv direamf ip'-r ur naBEPin ^ihe¹ pe^raone or pmtee 'Ja-’iHied In any marine' wtiolBoav* ny :r rm rahi-*.:- ne 'unir.’aie teneiicanea or hf Eacyiie aly ffiarardrt, PeCiidly nrl'!? k» nn behalf a:: ne LIMIT*'.*- tedlOMH

9i The O.-mpany ÝÝJaisr\ any suf Ina-iaEr.¹ on v-hicn iE nol ratojiSed m In? ouuki uf acn. Ý-ÝÝ.Ý: inai "aa uter aurrentianeci. r disu-i-Eird as ÝÝÝÝ! jina a^nna ih" yrar in ilic ta> asar-jErric—s uricjirtti* Inr'-in Tan 9fi :T-:c"h o; search :'5uryov n? a^y rime- nti'civa'il nr-v jinns irttw Inn-mp Tara Ad I96:i

I'.ViAa IhsCompany CiMlul I-i-.-K li.'rliij','L-r i.| Hi IPOP c r.. u .:Ý mure ur=;t1 pnafn ;:i Ra. £ t M'S n - flnmir a-i *.. rlh nf Ha. 5QC urine nr mbl| ¹ .nnm^o ataiy prpygdinn f na-icis ..gar ih? pmvi:-- "5 under fecrinn 13s nUpg entriMnips ecf /rih Ýeiard (bCSR acirvifot ra nrt sppncah “

6?. Previous year figures:

TT-.r 'icjiAKi of previous year I'lava bwh rejroiip&d, resist fed Ý.Ýl-.e reVer ii'.-figsHry to make ennrn:erjp;e <.i in tnoae of the

current penod

i fia fKust raie-'E-d to above form an ntajfsji part of the man'j.a: afauemenrs

PrEvioui yenr Source.

TO figure* af|fre™ ilyieaj ttaVnise^rtBjjroupBtl/rjcfaasifiiidvitiBrever nccest;ryi thdffi compshaiite v< :!ÝÝ:Ý r the current par ij

The rotes refered id above farm an integral part of the Finanoia extern ante

Fcr K.C. aiiatlachcf^ve A Pa*iJ

Chartered Acctunfiarcs Far ana an Bahair of Che Jean: at Uirectcrs

Pr_m Rig., Ru.

Sarury K Khaflan dardp Chatfapidhyiy iiijul* Chatt«jw

DrnrcCor Dwetlnf Di'mHce

D!hr37FSSCI7& Dif^_:OBS75r.f^ D4N.0<^!i2.iS&5e

[Ha*njH Dattfl

IPfS'lner'i

MWWfl^hlp r ! 1153592

tJPi". WC555e3BKCZ^^3 1

ICafctti Sienfl Rural AnKiL^iigAr^jli

JS* i|«y i\ Iflmy. 2«24 Cter Rn&fWrto CWrtpittf S ftfimPf

PAK ^.FBPPB-IMJ PAN -DEHPS^g'R