Dues to Micro and Small Enterprises have been determined to the extent such parties have beenidenti'fied on the basis of information collected by the Management.This has been relied upon by the auditors.

(8) Contingent Liabilities and commitments

In the opinion of the board, contingent liabilities is NIL.

(9) As per Ind AS - 23 "Borrowing Costs", the borrowing cost has been charged to Profit and Loss statement.

None of the borrowing costs have been capitalized during the year.

Proposed dividend:

The Board of Directors at its meeting held on 27th May, 2025 have recommended a payment of final dividend for the year ended 31st March, 2025. and Approved forthcoming AGM September, 2025

(13) Previous year's figures have been regrouped wherever necessary to make them comparable with those of the current year.

(14) All the title deeds of Immovable Properties held in the name of Company.

(15) The Company has not grated any loans to promoters, directors, KMPs and the related parties either severally or jointly with any other person in the Loans and Advances during the year.

(16) Company has no ongoing working capital limit for any bank as on 31st March, 2025.