Disclosure pursuant to Note no. 6(A)(e) of Part I of Schedule VI to the Companies Act, 2013 Terms/ rights attached to shares :

Ordinery Equity Shares :

Each shareholder is eligible for one vote per share held. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company

Equity Shares be sub-divided from 1 Equity Share of Rs.100 each to 50 Equity Share of Rs. 2 each and revised Authorised Share Capital shall be Rs.25,10,00,000 (Twenty Five Crore Ten Lakh Only) For FY 2022-23 Equity Share is Rs. 100/- each, in FY 2023-24 1 shares of Rs 100/- each split into 50 Shares of Rs. 2/- each.

1. During the current accounting period, an advance payment was made to suppliers for the procurement of raw materials; however, the materials have not yet been received also increase in the Trade Receivable and Inventory balance with compare to previous year. As a result, there is an increase in current assets, leading to a variance exceeding 25% in the Current Ratio compared to the previous period.

2. In the current accounting period, the company completed a private placement of equity shares at a premium. Consequently, the equity balance increased significantly, resulting in a variance of more than 25% in the Debt-Equity Ratio.

3. There has been an increase in long-term borrowings during the current accounting period compared to the previous period. This has led to a decline in the Debt-Service Coverage Ratio, with a variance exceeding 25%.

4. During the current year, the company issued shares under private placement at a premium, which led to an increase in shareholders' equity. As a result, the Return on Equity (ROE) decreased, causing a variance of over 25% in the ROE ratio.

6. During the current accounting period, the balance of accounts receivable increased significantly due to higher sales volume. This has led to a variance exceeding 25% in the Trade Receivable Turnover Ratio.

8. The debtors balance increased in the current accounting period compared to the previous year. This led to an increase in average working capital, resulting in a variance of more than 25% in the Net Capital Turnover Ratio.

10.During the current year, the company issued shares under private placement at a premium, resulting in an increase in capital employed. Consequently, the Return on Capital Employed (ROCE) decreased, with the variance exceeding 25%.

Prior Period Expenses of Rs.4,53,238 represent to contribution towards cash accumulation plan of Life Insurance Corporation pertaining to FY 2022-23. As this contribution of Rs.4,53,239 pertained to FY 2022-23, it is disclosed as prior period expenditure in profit and loss account. In view of the aforesaid, the profit and reserves for the year are lower by Rs.4,53,238.

NOTE 42 : DISCLOSURE FOR GRATUITY :

Liability for employee benefit has been determined by an actuary, appointed for the purpose, in conformity with the principles set out in the Accounting Standard 15 (revised) :

The Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act), promulgated by Government of India came into force with effect from October 2, 2006. The Ministry of Micro, Small and Medium Enterprises has issued an Office Memorandum dated August 26, 2008 which recommends that the micro and small enterprises should mention in their correspondence with its customers the Entrepreneurs Memorandum Number as allocated after filing of the Memorandum. As per the MSMED Act, the Company is required to identify the micro and small suppliers and pay them interest on overdue payables beyond the specified period irrespective of the terms agreed with the suppliers. The disclosures pursuant to the said MSMED Act are as follows:

The above information regarding small and micro enterprises has been determined to the extent such parties have been identified on the basis of information available with the Company