a.) Terms/Rights attached to equity shares

The Company has only one class of equity shares having par value of Rs. 10per share. Each holder of equity share is entitled to one vote per equity share. The dividend proposed by the Board ofDirectors, if any, is subject to the approval of the shareholders in the ensuing Annual General Meeting, except in caseof interim dividend. Inthe event of liquidation, the equity shareholders are eligible to receive the remaining assetsof the Company after distribution of all preferential amounts, in proportion to their shareholding.

As per the Companies Act, 2013, the holders of equity shares will be entitled to receive remaining assets of the Company, after distribution of all preferential amounts in the event of liquidation of the Company. The distribution will be in proportion to the number of equity shares held by the shareholders

c) There are no shares reserved for issue under options and contracts / commitments for the sale of shares / disinvestment.

d) There is no dividend paid or proposed during the year and during the previous year.

d) No additional shares were allotted as fully paid up by way of bonus shares or pursuant to contract without payment being received in cash during the period. Further, none of the shares were bought back by the Company during the period.

13 Contingent Liabilities and Capital Commitment

(i) There is no contingent liabilities as at 31st March, 2024.

(ii) Capital Commitments

There is no capital commitments as at 31st March, 2024

Capital Risk Management

The Company manages its capital to ensure that the Company will be able to maintain an optimal capital structure so as to support its businesses and maximise shareholder value. To achieve this objective, the Company may make adjustments to the capital structure in view of changes in economic conditions, such as adjusting the amount of dividend payment, returning of capital to shareholders or issuing new shares.

16 i. Non-current assets

All non-current assets of the company are located in India.

ii Going Concern-

The annual financial statement have been prepared on the basis of accounting policies applicable to a going concern.Company incurred a net loss of Rs. 1.70 /- lacs for the year ended 31st March 2024, as of that date, the Company Total Liabilities exceeded its Total assets as on 31st March, 2024. As per Financial Statement these events or conditions, indicate that a material uncertainty exists that may cast significant doubt on the Company’s ability to continue as a going concern.

iii Events after the reporting period-

There are no events after the balance sheet date that require disclosure.

iv Change in shareholding by more than 50% -

74.5% shareholding of the company was changed during the year.

Note 18 Additional regulatory information required by Schedule III of Companies Act, 2013

(i) Details of Benami property: No proceedings have been initiated or are pending against the Company for holding any Benami property under the Benami

(ii) Utilisation of Borrowed funds and share premium: The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding 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;

(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, the company shall disclose the following:-_

(iii) Compliance with approved scheme(s) of arrangements: The Company has not entered into any scheme of arrangement which has an accounting impact on current or previous financial year.

(iv) Undisclosed income: There is no income surrendered or disclosed as income during the current or previous year in the tax assessments under the Income Tax Act, 1961, that has not been recorded in the books of account

(v) There is no loans or advances in the nature of loans are granted to promoters, directors, KMPs and the related parties during the year.

(vi) Compliance with number of layers of companies: Clause not applicable due to no layer of companies held by company.

(vii) The Company has not been declared as a Wilful Defaulter by any bank or financial institution or government or any government authority

(viii) Where the Company has borrowings from banks or financial institutions on the basis of security of current assets, it shall disclose the following: - No such borrowing taken by company from bank or financial institutions on the basis of security of current assets

(ix) Details of crypto currency or virtual currency: The Company has not traded or invested in crypto currency or virtual currency during the current or previous year

(x) There are no immovable properties possessed by the Company.

(xi) The figures have been rounded off to the nearest lakhs of rupees upto two decimal places. The figure 0.00 wherever stated represents value less than '

1,000/-.

^(xii) The Company does not have any transactions with struck-off companies.

(xiii) Note No.1 to 18 form integral part of the Standalone Balance Sheet and Standalone Statement of Profit and Loss