(b) Terms/Rights attached to Equity Shares

The Company has only one class of shares referred to as equity shares having a par value of Rs. 10. Each equity shareholder is entitled for one vote per share. The Company declares and pay dividend in Indian Rupees.

During the year ended March 31, 2024, the amount of dividend recognised as distribution to equity shareholders was Rs. 1.00 per share (previous year Rs. 1.00 share)

The equity shares have rights, preferences and restrictions which are in accordance with the provisions of law, in particular the Companies Act, 2013.

(a) Reconciliation of Equity shares and amounts outstanding

Working Capital Loans from Banks (Current and Non Current)

Security

Company has obtained Cash Credit Limit of Rs.1800.00 Lakhs from HDFC Bank is secured against hypothecation of stock of finished goods, raw materials, work in progress, book debts, stores and spares and guaranteed by the directors of which Rs. 1913.72 Lakhs is outstanding at year end, on account of reconciliation.

Note : 33 Previous Year Figures

Previous year figure are regrouped, wherever necessary. Current year balance sheet dervied after taking all Ind (AS) into consideration.