(b) The rights, preferences and restrictions attaching to each class of shares including restrictions on the distribution of dividends and the repayment of capital:
Equity shares
The Company has a single class of equity shares. Accordingly, all equity shares rank equally with regard to dividends and share in the Company's residual assets on winding up. The equity shares are entitled to receive dividend as declared from time to time. The voting rights of an equity shareholder on a poll are in proportion to his/its share of the paid-up equity share capital of the Company. Vcting rights cannot be exercised in respect of shares on which any call or other sums presently payable has not been paid.
Failure to pay any amouit called up on shares may lead to their forfeiture. On winding up of the Company, the holders of equity shares will be entitled to recave the residual assets of the Company, remaining after distributee of aB preferential amounts, in proportion to the number of equity shares held.
TL1 from KVB of Rs 76.06 lacs Repayable in 36 Equal instalments @12.00ROI & TL2 from KV0 of Rs 197.76 lacs 84 Equal instalments @12.00ROT are secured with Hypothecation of Plant and Machinery and Pan passu charge as Additonal EM on Land and building of the Company and Mortage Loan of Rs 101 Lacs @11.15% and TL of Rs 300 lacs Repayable @ 8.75% are Secured with Hypotheication of Plant and Machinery , Vehicles and Additonal EM on Land & Buidlinq of the Company
Micro, Sum 11 and Medium Filler* irises
The Management has identified enterprises which have provided goods and services to the Company and which qualify under the definition of micro and small enterpnses, as defined under Micro, Small and Medium Enterpnses Development Act, 2006. Accordingly, the disclosure in respect of tlie amounts payable to such enterprises as at 31 March 2025 (31 Marcfi 2024: Nil) has been made h the financial statements based on information received and available with the Company. The Company lias not received any daim for interest from any supplier under the said Act. Further in view of the Management, the impact of interest if any, that may be payable in accordance with the provisions of the Act is not expected to be material
The reduction in DSCR is a result of increased tinancial commitments aligned with our long-term growth strategy While it has temporarily impacted our ccverage
1 ratio, we expect operating income to strengthen as new investments begin generating returns, thereby improvingthe ratio in the coming quarters - Debt Service Coverage Ratio.
2 The sligit decrease in inventory turnover ratio reflects a strategic buildup of stock ahead of seasonal demand and new product launches. This ensures higher product avallabifity, better service levels, and positions us to meet customer needs without inter ruction - Inventory Turnover Ratio
As a result of increased scale and purchaang volume, the company negotiated longer payment cycles wthout compromising supplier relationships Trade Payables turnover ratio
4 More flexible payment terms we re offered as part of a strategic initiative to strengthen customer relationships and drive long-term sales growth - Trade Receivables Ratio
The increase in the Net Profit Ratio during thefinancial year reflects the successful execution of strategic initiatives focused on margin improvement, cost
5 optimization, and product portfolio enhancement. The company experienced a healthy increase in revenues, supported by strong consumer demand across key product categories and effective pricing strategies that safeguarded margins despite input cost fluctuations. - Net Profit Ratio
31 Seqmerit information A Basis for segmentation
In accordance with Ind AS 108, Operating segments, segment information has been proud ed in the consolidated financial statements of the Company and therefore no sew rate disclosure on segment information Is given in these standalone financial results.
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