Note: This company is not a subsidiary of any other company and hence, the necessity of giving the details of Holding Company's share does not arise here.

B) The Company has a single class of equity shares which are having par value of Rs. 10/- per equity share. The shares issued, subscribed and paid-up rank pari passu with reference to all rights, preference and restriction relating thereto. Each Holder of equity shareholders is entitled to one vote per share. In the event of liquidation of the Company the holders of the equity shares are will be entitled to receive the residual assets of the Company. The distribution will be in a proportion to the number of equity shares held by the shareholders.

E) The company has made the Initial Public Offer of 10,00,000 equity shares of face value of Rs. 10 each with the premium of Rs.170 each aggregating to Rs.18,00,00,000 which is fully subscribed and shares were allotted on 12th June, 2023.

F) The company has made the Preferential Issue of 4,88,000 equity shares of face value of Rs. 10 each with the premium of Rs.785 each aggregating to Rs.38,79,60,000/- which is fully subscribed and shares were allotted on 27th March, 2024.

There is no other reserves such as Capital Reserve, Capital Redemption Reserve, Debenture Redemption Reserve, Revaluation Reserve, Share Options Outstanding Account, and Other Reserves except the Surplus in Profit and loss and security premium Account.

Note:- The company issue warrants 62900 equity shares of face value of Rs. 10 each with the premium of Rs.785 each aggregating to Rs.5,00,05,500/- and 25 % share application money received as of 27th March, 2024.

Note: The company shall explain the items included in numerator and denominator for computing the above ratios. Further explanation shall be provided for any change in the ratio by more than 25% as compared to the preceding year.

31) i) Contingent liability in respect of capital contracts remaining to be executed -Rs. Nil (PY Nil)

ii) Other Contingent liabilities- Rs. Nil (PY Nil)

iii) Company did not have provided any corporate guarantee.

32) Debit and Credit balances are subject to confirmation.

33) In the opinion of the Board of Directors, the current assets have value on realization in ordinary course of business at least equal to the amount at which they are stated except as otherwise stated.

34) Earnings per Share (EPS):

The Company has complied with the provisions of AS-20 on Earning per share as notified by the Companies (Accounting Standards) Rules, 2006. The same has been calculated as follows:

35) Micro, Small and Medium Enterprises Development Act, 2006:-

The Company is in the process of compiling information from its suppliers regarding their status under the above act and hence disclosure, if any, of the amount unpaid as at the period end together with the interest paid/payable as required has been to the extent of information available: -

36) Disclosure regarding loans given, investments made and guarantee given pursuant to section 186(4) of the Companies Act, 2013:

a) Loan Given: Nil

b) Investment Made: Nil

c) Guarantee Given: Nil

37) Segment Reporting

The Company does not have more than one business segment and hence segment reporting is not applicable.

38) Related Party T ransactions

In accordance with the Accounting Standard 18, the disclosure required is given below: i) List of related parties and relationship (as identified by management)

41) Figures have been rounded off to the nearest rupee and those in brackets represent corresponding figures for the previous year.

42) The company has not incurred any Financial Lease obligation during the current financial year.

43) Additional regulatory information required by Schedule III of Companies Act, 2013:

a) Details of Benami property: No proceedings have been initiated or are pending against the Company for holding any Benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder.

b) Utilisation of borrowed funds and share premium: 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 manner whatsoever by or

on behalf of the Company (Ultimate Beneficiaries) or

b. provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries

The Company has not received any fund from any person(s) or entity(ies), including 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 any 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

c) Compliance with number of layers of companies: The Company has complied with the number of layers prescribed under the Companies Act, 2013.

d) Compliance with approved scheme(s) of arrangements: The Company has not entered into any scheme of arrangement which has an accounting impact on current or previous financial year.

e) The Company has not been declared as a willful defaulter by any bank or financial institution or government or any government authority.

f) Struck off Companies: Details of relationship with Companies struck off under Section 248 of Companies Act, 2013 or Section 560 of the Companies Act, 1956

g) Undisclosed income: There is no income surrendered or disclosed as income during the current or previous year in the tax assessments under the Income Tax Act, 1961, that has not been recorded in the books of account.

h) Details of crypto currency or virtual currency: The Company has not traded or invested in crypto currency or virtual currency during the current or previous year.

i) The figures have been rounded off to the nearest lacs of rupees upto two decimal places. The figure 0.00 wherever stated represents value less than ' 1000/-.