Term /Rights attached to c] Equity Shares

The company has only one class of equity shares having a par value of '10/- per share. Each holder of equity shares is entitled to one vote per share. The company declares and pays dividends in Indian rupees. The dividend proposed by the Board of Directors is subject to the approval Df the shareholders in the ensuing Annual General Meeting.

In the event of liquidation of the company, the holders of equity shares will be entitled to receive remaining assets of the company, after distribution of all preferential amounts.

The distribution will be in proportion to the number of equity shares held by the shareholders.

Nature of Reserves Securities Premium

Security Premium reserve is used to record the premium on issue of shares. The reserve is utilised in accordance with the provisions of the Companies Act, 2013.

Reserve Fund (As per RBI Guidelines]

This reserve represents statutory provision as per RBI guidelines.

Equity Investment Reserve

This reserve represents the cumulative gains and losses arising on the revaluation of equity instruments measured at fair value through other comprehensive income, net off amounts reclassified to retained earnings when those assets have been disposed off.

Management estimations and assumptions_

a] The management assessed that cash and cash equivalents, trade receivables, trade payables, bank overdrafts and other current liabilities approximate their carrying amounts largely due to the short-term maturities of these instruments.

b] The fair value of the financial assets and liabilities is included at the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values:

(i) The fair values of the quoted shares and unquoted mutual funds are based on NAVs at the reporting date.

[ii] The fair values of the unquoted equity shares have been determined based on certifications from valuers who have used Book Value approach for determining the fair values.

Level 1: Quoted Prices in active markets for identical assets or liabilities

Level 2 : 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].

Level 3: Inputs for the assets or liabilities that are not based on observable market data (unobservable inputs).

The company's policy is to recognize transfers into and the transfers out of fair value hierarchy levels as at the end of the reporting period. There are no transfers between level 1 and level 2 during the end of the reported

26.3 Financial Risk Management

The Company’s principal financial liabilities comprise loans and borrowings. The main purpose of these financial liabilities is to finance the Company’s operations. The Company’s principal financial assets include loans, Investments, trade and other receivables, and cash and cash equivalents that derive directly from its

The Company’s activities expose it to various financial risks: market risk, credit risk and liquidity risk. The company tries to foresee the unpredictable nature of financial markets and seek to minimise potential adverse impact on its financial performance. The senior management of the company oversees the management of these risks. The Audit Committee has additional oversight in the area of financial risks and controls. It is the Company’s policy that no trading in derivatives for speculative purposes may be undertaken.

27 CAFfTAL MANAGEMENT

The following are the objectives of Capital management policy of the company:

(i) Safeguard its ability to continue as a going concern, so that it can continue tD provide returns for shareholders and benefits for other stakeholders, and

[ii] Maintain an optimal capital structure to reduce the cost of capital

As a part of capital management strategy, the company may adjust the amount of dividends paid to shareholders, issue new shares, raise debt capital or sell assets to reduce debt. The company monitors capital basis a gearing ratio which is calculated by dividing the total borrowings by total equity. The company’s strategy is to maintain a gearing ratio as possible as lower. In order to achieve this overall objective, the company ensures to meet its financial covenants attached tD the interest bearing loans and borrowings.

There have never been any breaches in financial covenants of any interest bearing loans and borrowings in the past and also in the current period.

2B RELATED PARTY TRANSACTIONS

Related parties and transactions with them as specified in the IND AS-24 on "Related Party Disclosures" issued by the IGAI has been identified and given below;

1. Enterprises where Control ExistsNone

2. Other Related parties with whom the Company had transactions:

[a] Key Management personnel and there relatives:-

Relatives Smt Bina Bajaj

(b) Enterprises over which Key Management personnel and their relatives are able to exercise Significant Influence-

Bajaj Steel Industries Ltd,, Nissan Merchandise Pvt. Ltd., Glycosic Merchants Pvt Ltd., Prosperous Finance Co.

Ltd., Bajaj Reinforcement LLP., Luk Bricks Pvt. Ltd., Ridhi Vinimay Pvt. Ltd., Sidhi Vinimay Pvt. Ltd., Gangalaxmi Industries Ltd., Bajaj Cotgin Private Ltd., RohitTechserve Ltd., Bajaj Exports Pvt. Ltd., Bajaj Global Ltd.

NOTES: The parties listed under (b) above are not "related parties” as per the requirements of IND AS 24.

However, as a matter of abundant caution, they are being included for making the Financial Statements more transparent

34 Segment Reporting:

The Company is predominantly engaged in a single reportable segment of 'Financial Services' as per the Ind AS 108 -Segment Reporting. The Company has determined its business segment as Finance Activities Business. Since there are no other business segments in which the company operates, there are no other primary reportable segments. Therefore, the segment revenue, segment results, segment assets, segment liabilities, total cost incurred to acquire segment assets, depreciation charge are all as is reflected in the financial statements.

35 Company's financial income pattern in financial year 2024-2025, as per the directions issued by the Reserve Bank of India for NBFC Companies, is not in line due to recognition of some major income which was received during the year. However, in financial year-2025-2026 the company has regularised the same.

36 On the basis of physical verification of assets, as specified in IND AS - 36 and cash generation capacity of those assets, in the management perception there is no impairment of such assets as appearing in the balance sheet as on 31.03.2025.

37 a) Previous year figures above are indicated in brackets.

b) Previous year figure have been regrouped/rearranged, wherever found necessary.