(c) Management has decided to change the accounting of Loans from Fair Value to Amortized cost. There is no change in the loan amount due to change in accounting from Fair Value to Amortized Cost

The Company has not received any intimation from its suppliers regarding their status under The Micro. Small and ' Medium Enterprise Development Act. 2006 and hence no disclosure required under the said Act can be made.

(e)

Analytical Ratios

As per the Schedule III of Companies Act, 2013 requirements, following ratios are to be disclosed along with explanation for those ratios having variance of more than 25% as compared to preceding year.

(f) The balances of sundry debtors, creditors and loans & advances are subject to continuation.

g) Previous year's figures have been regrouped and rearranged wherever found necessary.

(h) The additional regulator information has been attached as Annexure - II.

Note: Interest for the year not recognized for Jawan Mining And Construction Equipments Pvt Ltd and the same is also considered as Sub Standard Asset and provisioning for same is done as per RBI guidelines. Case has been filed against the party and recovery proceeding filed with NCLAT(Appeals) is pending for disposal

2. Rights,preference,repayability and restriction, if any, on equity share

The Company has only one class of equity shares having a par value of Rs. 10 per share. Each Shareholder is eligible for one vote per share. The dividend proposed by the Board of Directors is subject to the approval of shareholders, except in case of interim dividend. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company, after distribution of all preferential amounts, in proportion of their shareholding.

Additional Rcgulaton Information (2023-24)

i) I"he title deed of Immovable Property held by the company is in its own name.

ii) Hie company has not revalued its property, plant & equipment during the year.

iii) ilie company has no intangible assets.

iv) Ilie company has not granted any loans or advances to promotors, directors, KMPs and the related parties (as defined under companies Act, 2013), either severally or jointly with any other person .

v) There is no Capital-work-in progress at the year-end.

vi) There is no intangible assets under development at the year-end.

vii) The company has no benami property and no proceedings has been initiated or pending against the company for holding any benami property under The Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made there under.

viii) The company has no borrow ings from banks or financial institutions on the basis of security of current assets.

ix) The company has not been declared as a wilful defaulter by any bank or financial institution or other lenders.

x) The company has no transactions with companies struck off u/s 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

xi) The Company has entered into Builder’s Agreement with Pioneer Construbuild LLP at part of Singhpur property

xii) file company has not made any investment beyond the number of lay ers prescribed under clause 87 of section 2 of the CompanieAct, 2013 read with the Companies (Restriction on number of Layers) Rules, 2017

xiii) Ratio Analysis : Please refer Note No.-1 attached herewith.

xiv) The company has not entered into any scheme of arrangement, approved by competent authority in terms of sections 230 to 237 of the Companies Act, 2013.

xv) (A) 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:

(a) directly or indirectly lend or invest in other persons or entities identified in any maimer whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or

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

(B The Company has not received any fund from any pcrson(s) or entity(ies), mcluding foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the Company shall:

(a) directly or indirectly lend or invest in other persons or entities identified in tiny manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or

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

xvi) The Company does not have any undisclosed income w hich is not recorded in the books of account that has been surrendered or disclosed as income during the year in its tax assessments or under any other provisions of the Income Tax Act, 1961.

xvii) The provisions contained in Section 135 of the Companies Act, 2013 relating to CSR Activities are not applicable to the company for tire year under review.

xviii) The Company has not traded or invested in Crypto currency or Virtual Currency during the year.