d. The Company have one class shares-Equity, have a face value of Rs.10/-and each 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 payments of liabilities according to their rights and interests in the company.

a. Notes:

i. Company has used the borrowings from banks and financial institutions for the specific purpose for which it was taken at the balance sheet date.

ii. The company has not been declared as a wilful defaulter by any bank or financial institution or other lender.

iii. Quarterly returns or statements of current assets filed by the Company with banks are in agreement with the books of accounts.

b. Working capital loan taken from State Bank of India is secured by way of:

i. Primary security on Stocks, Book debts and all other current assest of the Company.

ii. Collateral security on Immovable properties which are in the name of Company, Mr. Rajagopal Reddy, Mrs. Mydhili Rajagopal Reddy, Mr. Nageswara Rao and Mrs. Meenaben Chaudary.

iii. Personal guarantee of Mr. Rajagopal Reddy, Mrs. Mydhili Rajagopal Reddy, Mr. Nageswara Rao R and Mrs. Meenaben Chaudary

* The information regarding micro and small enterprises has been identified on the basis of information available with the Company. Based on the information available with the company, there are no micro and small enterprises to whom the company has paid interest or any interest payable on outstanding (under the provisions of Section 16 of Micro, Small and Medium Enterprises Development Act, 2006) during the period ended March 31, 2025.

Note-A

The increase is primarily due to a significant rise in current assets, driven by higher cash and receivables, coupled with a marginal decrease in current liabilities. The company's liquidity has improved significantly, indicating a stronger ability to meet short-term obligations.

Note-B

The decrease is primarily due to a substantial increase in shareholder's equity, resulting from higher share capital and reserves, despite an increase in total debt. Lower leverage suggests reduced financial risk and a stronger equity base, likely due to increased share capital or retained earnings.

Note-C

The increase is primarily due to higher earnings available for debt service, supported by improved profitability, and a significant reduction in debt service obligations. The company's ability to cover debt obligations has strengthened significantly, reflecting improved profitability and reduced debt servicing costs.

Note-D

The decrease is primarily due to a significant increase in average shareholder's equity, driven by higher share capital and reserves, outpacing the growth in net profit. Lower ROE indicates reduced efficiency in generating profits from equity, likely due to a larger equity base diluting returns.

Note-E

The decrease is primarily due to a reduction in cost of goods sold, reflecting lower material consumption, coupled with a slight increase in average inventory levels.

Note-F

The decrease is primarily due to a significant increase in average accounts receivable, indicating slower collection periods.

Note-G

The decrease is primarily due to a substantial increase in working capital, driven by higher current assets, which outpaced the growth in net sales.

Note-H

Decrease is primarly due to increase in capital employed during the year.The decrease is primarily due to a significant increase in capital employed, resulting from higher total assets, which outpaced the growth in earnings before interest and taxes.

Note-I

The increase is primarily due to higher returns from investments, particularly from holding fixed deposits, coupled with a moderate increase in investment value.

25. EMPLOYEE BENEFIT EXPENSES

The Company has defined benefit gratuity plan. Every employee who has completed at least five years of service is eligible for the gratuity scheme. The gratuity amount is calculated based on no. of years of employee service period.

The following tables summarize the components of net benefit expense recognized in the statement of profit and loss and the funded status and amounts recognized in the balance sheet for the gratuity plan.

The estimates of future salary increases, considered in actuarial valuation, take account of inflation, seniority, promotion and other relevant factors, such as supply and demand in the employment market.

The overall expected rate of return on assets is determined based on the market prices prevailing on that date, applicable to the period over which the obligation is to be settled. There has been significant change in expected rate of return on assets due to change in the market scenario.

31. ADDITIONAL REGULATORY INFORMATION

i. The Company does not have any transections with companies struck off.

ii. The Company does not have any charges or satisfaction which is yet to registered with ROC beyond the statutory

period.

iii. The Company has not traded or invested in Crypto Currency or Virtual Currency during the financial year.

iv. The Company has not been declared wilful defaulter by any bank or financial institution or government or any

government authority.

v. 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 behalf of the Ultimate Beneficiaries.

vi. 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 Group 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.

vii. The Company has not such transaction which is not recorded in books of accounts that has been surrendered or disclosed as income during the year in the assessments under the income tax Act,1961( such as, search or survey or any other relevant provision of the income tax act,1961).

viii. The Company is not covered under the provisions of section 135 of Companies Act, 2013 during the year.

ix. The Company has complied with the no. of layers prescribed u/s 2(87) read with the applicable Rules.

x. There is no Scheme of Arrangements that has been approved in terms of sections 230 to 237.

xi. Loans and advances are subject to confirmation and reconcilation.

Previous year's figures have been regrouped, recast and reclassified wherever necessary to conform to this year's classification.