(a) Terms/rights attached to equity shares:

The Company has only one class of equity shares having par value of Rs. 1 per share. Each holder of equity shares is entitled to one vote per share.

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.

During the year interest income is booked by considering the prevailing yield of Government Security closest to the period for all the loans which resulted to increase in balance of current assets. Further Sale of services is increased under consideration and which leads to increase in debtor's balance.

Note-2 :-

Sale of services increase under consideration and corresponding profit for the year is increased. Further company has made preferential allotment of share with securities premium during the year and hence Capital base of the company is increased during the year.

Note-3 :-

Sale of services is increased under consideration and which resulting to increasing debtor balance.

Note-4 :-

Balance of loans and advances given is increased and due to that current assets is increased. Further Sale of services is increased under consideration and which resulting to increasing debtor balance and profit for the year.

Note-5 :-

Sale of services is increased under consideration during to that profit of the company is increased. Further company has made preferential allotment of share with securities premium during the year and hence Capital base of the company is increased during the year.

21 Gratuity Expense is recognised at the time of payments made to the Employees.

22 The Balances of GST Input Ledgers as per Books are subject to reconciliation with Balances as per GST Returns and consequential adjustmnets thereof.

23 Previous year figures are regrouped wherever necessary.