(a) Terms/rights attached to equity shares

The Company has only one class of equity shares having a par value of Rs. 10 per share. Each holder of equity shares is entitled to one vote per share. The Company declares and pays dividend in Indian Rupees. The dividend proposed by the Board of directors is subject to the approval of the shareholders in ensuing Annual General Meeting. In event of liquidation of the Company,the holders of equity shares would 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.

2. Balances of Loans and Advances, Secured Loans, Trade Payables & Others are subject to confirmation and reconciliation.

3. In the opinion of the Board & to the best of their knowledge & belief the value of realization of current assets, loans & advances in the ordinary course of business would not be less than the amount at which they are stated in the Balance Sheet & the provisions for all the loans & determined liabilities is adequate and not in excess of the amount.

4. Provision for retirement benefits to employees was provided on accrual basis, which is in conformity with Accounting Standard-15 issued by ICAI and the amount has not been quantified because actuarial valuation report is not available. However, in the opinion of the management the amount involved is negligible and has no material impact on the Statement of Profit & Loss.

5. According to a technical assessment carried out by the Company, there is no impairment in the carrying cost of cash generating units of the Company in terms of accounting standards-28 issued by the Institute of Chartered Accountants of India.

6. The Company has not received the required information from suppliers regarding their status under the Micro, Small and Medium Enterprises Development Act, 2006. Hence disclosures, if any, relating to amounts unpaid as at the yearend together with interest paid/payable as required under the said Act have not been made.

7. Related Party Transaction:

Related Parties and Nature of Relationship:

Related Party                                    Nature of Relationship

Girraj Kishor Agrawal                            Managing Director

Zubin Jasi Pardiwala                             Director

Jatinkumar Chintamani Agarwal                    Director

Seema Sidhu                                      Director

Ashok Lalji Vishwakarma                          CFO

Five X Finance & Investment Limited              Group Companies

Rockon Capital Market Pvt. Ltd.                  Group Companies

Agrawal Bullion Ltd                              Group Companies

Banas Finance Ltd.                               Group Companies

Rockon Fintech Ltd.                              GrouP Companies

Tilak Finance Ltd.                               Group Companies

Handful Investrade Pvt. Ltd.                     Group Companies

Note: Related Parties as disclosed by the management and relied upon by auditors

8. Segment Information (AS-17)

The Segments are identified based on the dominant sources and nature of risks and return. Unallocated Corporate Expenses relate to the enterprises as a whole and are not attributable to the segments.

9. The company has not appointed internal auditor required as per section 138 of companies Act, 2013.