Fair value hierarchy:

Level 1 - Quoted prices in an active market:

This level of hierarchy includes financial assets that are measured by reference to quoted prices (unadjusted) in active markets for identical assets or liabilities. This category consists of mutual fund investments.

Level 2 - Valuation techniques with observable inputs:

This level of hierarchy includes financial assets and liabilities, measured using inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). There are no Financial Instruments to be classified under this category.

Level 3 - Valuation techniques with significant unobservable inputs:

This level of hierarchy includes financial assets and liabilities measured using inputs that are not based on observable market data (unobservable inputs). Fair values are determined in whole or in part, using a valuation model based on assumptions that are neither supported by prices from observable current market transactions in the same instrument nor are they based on available market data. There are no Financial Instruments to be classified under this categeory for both previous year and current year.

33.1.7 Financial Risk Management Objectives and Policies

The company is exposed to financial risks arising from its operations and the use of financial instruments. The key financial risks include interest rate risk, foreign currency risk, market risk, credit risk and liquidity risk. The company has arisk management policy which not only covers the foreign exchange risks, but also other risks associated with the financial assets and liabilities such as interest rate risks and credit risks.The risk management framework aims to:

1. Create a stable business planning environment by reducing the impact of currency and interest rate fluctuations on the company’s business plan.

2. Achieve greater predictability to earnings by determining the financial value of the expected earnings in advance.

The following sections provide the details regarding the Company’s exposure to the financial risks associated with financial instruments held in the ordinary course of business and the objectives policies and processes for the management of these risks.

33.2 Dues to Micro, Small and Medium Enterprises

Under the Micro, Small and Medium Enterprises Development Act, 2006 and in accordance with the notification issued by the Ministry of Corporate Affairs, certain disclosures are required to be made relating to Micro, Small and Medium Enterprises as defined in the said Act. The company is in the process of compiling the relevant information from its suppliers about their coverage under the said Act and hence required disclosures made to the extent available. The following are outstanding balances as at 31.03.2025:

33.3 Additional Regularity Information :

i. Title deeds of immovable properties are held in the name of the Company

ii. The company has not fair valued any of its investment property items.

iii. No item of Property, Plant and Equipment and Intangible assets has been revalued during the year.

iv. The Company has not granted any loans or Advances in the nature of Loans to Promoters, Directors, KMPs and other related parties

v. Capital working progress ageing provided in Note 3

vi. The Company has no Intangible assets under development

vii. The Company does not hold any Benami property. No proceeding has been initiated or pending against the company for holding any Benami Property.

viii. The company has no borrowings from banks or FI on basis of security of current assets.

ix. The Company has not been declared as a willful defaulter by any Bank or Financial Institutions or other lenders.

x Relation with struck off companies - The company has no transactions with a company struck of u/s 248 of Companies act 2013 or section 560

of Companies Act 1956.

xi. Registration of charges or satisfaction with register of companies- There are no charges or satisfaction yet to be registered with ROC beyond the statutory period.

xii. The company has no subsidiaries - Compliance with no. of layers of Companies is not acceptable.

xiii. Ratios

xiv. The Company has not applied for any Schemes of Arrangements under section 230 to 237 of the Act.

xv. a) The Company has not advanced to or loaned to or invested funds in any other person(s) or entity(ies),

including foreign entities (intermediaries) with understanding that such intermediaries 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 on behalf of the Ultimate Beneficiaries.

b) The Company has not received any funds from any person(s) or entity(ies), including foreign entities (funding party) with understanding (whether recorded in writing or otherwise):

(i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by funding party (Ultimate Beneficiaries) or

(ii) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

33.4 there is no additional information to disclose as required by para 7 of the Genera Instructions on P & L preparation given in Part II of the DIVN II of Schedule III to the Companies Act 2013 for the year under report other than the disclosed at the appropriate places

i. Undisclosed income-The company has no transactions that were not recorded in books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under Income tax act 1961.

ii. The Company is not covered under the obligation to incur CSR Expenditure as per section 135 of the Companies Act, 2013.

iii. The Company has not invested or traded in Crypto currency or Virtual Currency.

33.5Previous Year’s figures have been reclassified, wherever necessary so as to conform with those of Current Year. 33.6Recent accounting pronouncements:

The Ministry of Corporate Affairs (MCA) notifies new standards or amendments to the existing standards under Companies (Indian Accounting Standards) Rules as issued from time to time. On March 31, 2025, MCA has not notified any new standard or amendments to the existing standards applicable to the Company.