27 Employee benefits(a) Defined contribution plan

The amount recognised as an expense during the year ended 31st March 2025 towards Provident Fund (including admin charges), ESIC contribution is Rs. 18,10,847 and Rs. 3,69,205/-31st March 2024 towards Provident Fund (including admin charges), ESIC contribution is Rs. 16,49,103 and Rs. 3,50,588/-

(b) Defined benefits plan

(i) Gratuity and compensated absence liabilities are accrued and provided for on proportionate basis of last year actuarial valuation made. The following table sets forth the unfunded status of the gratuity plan of the Company and amounts recognized in the Company's Balance Sheet.

28 Advances for Immovable Property:-

The balance under the head Long Term Loans and Advances comprises of the advances paid for purchase of immovable properties at Rs.2,98,50,000/-. The Company has intered in a MOU for purchase of agricultural land in Devgad (Maharshatra) amount of Rs. 99,50,000/- and Itarsi (Madhya Pradesh) amount Rs. 80,00,000/- and Flat in Matunga, Mumbai (Maharashtra) amount Rs. 1,19,50,000/- property however it has not registered nor paid the stamp duty. Amount paid - Rs.2,98,50,000/-

29 Certain balances under the heads of Loans and Advances and Current Liabilities are subject to confirmation and consequential reconciliation, if any.

30 There were no dues to Micro, Small & Medium Enterprises under the perview of the Micro, Small and Medium Enterprises Development Act, 2006 in the current year or in the preceding year.

31 Corporate Social Responsibility:-

The Company is not required to spend any amount in terms of provisions of Section 135 of the Act on Corporate Social Responsibility during the year.

32 Disclosure on transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961, is not applicable to the Company, since no such event occurred during the year.

33 Since the Company has no borrowings from banks or financial institutions on the basis of security of current assets, disclosure of the following is not applicable:“(i) Quarterly returns or statements of current assets filed by the Company with banks or financial institutions whether are in agreement with the books of accounts.“(ii) Summary of reconciliation and reasons of material discrepancies.

34 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

35 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.

36 Being a public entity, the Company does not have any unutilized amounts in respect of any issue of securities. Long-term borrowings from banks and financial institutions have been utilized for the specific purpose for which they were raised.

37 The Company has no charges or satisfaction, which is yet to be registered with Registrar of Companies beyond the statutory period.

38 Previous year's figures are regrouped / rearranged wherever considered necessary.