1.1b
During the Financial year 2025-26, the company issued 2,60,425 ( Two lakhs Sixty Thousand Four Hundred and Twenty Five ) Equity
Shares of Rs 10 each ranking Pari Passu with the existing equity shares of the company except proportionate dividend on 23rd
December,2025 by way of Preferntial allotement to Qualified Investors at premium of Rs.1526/- per shares , at a total price of Rs.1536
per share at a total consideration Amounting to Rs, 40,00,12,800 ( Rs. 4000.13 lakhs).
1.1c
Money received against share warrant
During the Financial Year 2024-25, The Company has issued 8,00,000 fully convertible warrants of Rs.1211.00 per warrant.
aggregating up to Rs. 96,88,00,000 with a right to the warrant holders to apply for and be allotted 1 fully paid-up equity share of the
Company of face value Rs.10/-, each at a premium of Rs.1201.00 per share for each Warrant.An amount equivalent to 25% of the
price of each Warrant, calculated at Rs. 24,22,00,000/- has been received and the balance 75% of the price of each Warrant shall be
payable on the exercise of the right to convert Warrants to Equity Shares of Rs.10/- each.The company has received Rs1722.55 lakhs
towards 75% of the price warrant for 189656 Warrants by exercising their right to convert warrants to Equity Shares as on 31st
March , 2026.The company will allot Shares against Waarants on due date as per terms of allotement.
The company have received full amount towards 800000 warrants after 31st March , 2026 and shares have been alloted to all warrant
holders on 20th April, 2026.
1.1d
During the Financial Year 2025-26, The Company has issued 65000 fully convertible warrants of Rs.1536 per warrant. aggregating up
to Rs. 9,98,40,000 with a right to the warrant holders to apply for and be allotted 1 fully paid-up equity share of the Company of face
value Rs.10/-, each at a premium of Rs.1526.00 per share for each Warrant.An amount equivalent to 25% of the price of each
Warrant, calculated at Rs. 2,49,60,000/- has been received and the balance 75% of the price of each Warrant shall be payable on the
exercise of the right to convert Warrants to Equity Shares of Rs.10/- each.
1.2 Terms/rights attached to equity shares
The Company has only one class of equity shares having face value of Rs. 10/- per share. Each holder of an equity share is entitled to
one vote per share. The dividend proposed by the Board of Directors, if any, is subject to the approval of the shareholders at the
ensuing Annual General Meeting. In the event of liquidation of the Company,the holders of equity shares will be entitled to receive the
remaining assets of the Company, after distribution to all secured and unsecured Creditors. The distribution will be in proportion to the
number of the equity shares held by the shareholders.
a) Terms of Security: Secured by exclusive first charge via hypothecation on all existing and future current assets of the company.
b) Collateral Security: secured by exclusive Equitable Mortgage over.
1. Industrial Property: Industrial land and building situated at Amic Forging Pvt. Ltd., Municipal Holding Nos. 2/A/7/A, 2/A/7/B, 2/A/7/C,
2/A/7/D, and 2/A/7/E, N T Road, P.O. Baidyabati, P.S. Serampore, District Hooghly, West Bengal - 712222.
2. Industrial Property (Existing): Factory land and building situated at Mahabir Complex, N. T. Road, P.S. Bhadreswar, District
Hooghly, West Bengal - 712124. (Property provided by Security Provider: Associated Manufacturing and Industries Corporation).
3. Residential Property (New): Residential flat located at Orioles Nest, Block - I, Aspen, 3rd Floor, Unit No - 3a & 3b (Combined),
Premises No - 5, N S C Bose Road, Ward No - 97, P.S. - Regent Park, Kolkata, West Bengal - 700040. (Property provided by
Security Providers: Manju Chamaria, Anshul Chamaria, and Girdharilal Chamaria).
Note
No.29 Additional Disclosures
Title Deeds of all Immovable property (other than properties where the Company is the lessee and the lease agreements are duly
- executed in favour of assessee) are held in the name of Company either as a sole-owner or joint owner.
b The Company has not revalued its Property, Plant & Equipments & Intangible Assets during the period.
c The Company has taken and granted loans to its promoters, directors, KMPs and the related parties. Refer Note 3 and 11
d The Company does not have Intangible Assets under development as on balance sheet date.
The Company do not have any proceeding that has been initiated or pending against the Company for holding any Benami property
e
- under the Benami T ransactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder.
h The Company do not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.
i The company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies
- (Restriction on number of Layers) Rules, 2017
No funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of
funds) by the Company to or in any other person(s) or entity(ies), including foreign entities (“Intermediaries”), with the understanding,
j whether recorded in writing or otherwise, that the Intermediary shall, whether, 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 provide any guarantee,
security or the like on behalf of the Ultimate Beneficiaries.
No funds have been received by the Company from any person(s) or entity(ies), including foreign entities (“Funding Parties”), with
the understanding, whether recorded in writing or otherwise, that the Company shall, whether, directly or indirectly, lend or invest in
k other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (“Ultimate Beneficiaries”) or
provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.
Provisions of Section 135 of Companies Act, 2013 relating to Corporate Social Responsibility are applicable to the Company. The
! Company has spent the required amount in accordance with Section 135 of Companies Act, 2013 read with Schedule VII
m The Company has not traded or invested in crypto currency or virtual digital asset during the Financial Year.
n There is no income surrendered or disclosed as income during the current or previous year in the tax assessments under the
Basic EPS amounts are calculated by dividing the profit/(loss) for the year attributable to equity holders of the Company by the
weighted average number of equity shares outstanding during the year. The weighted average numbers of equity shares
outstanding during the period are adjusted for events including a bonus issue.
Diluted EPS amounts are calculated by dividing the profit/(loss) attributable to equity holders of the Company by the weighted
average number of equity shares outstanding during the year plus the weighted average number of equity shares that would be
issued on conversion of all the dilutive potential equity shares into equity shares.
The company has received intimation from its vendors regarding their status under the Micro, Small and Medium Enterprises
p Development Act, 2006 during the year, and hence disclosures for corresponding previous financial year, if any, required under the
Act have not been made.
Consolidated Financial Statements for the year ended March 31, 2026 have been prepared in accordance with amended Division I
of Schedule III to the Companies Act, 2013. Balances of certain assets and liabilities as at the previous year ended March 31,2025
q have been regrouped or reclassified, wherenecessary, to comply with the amended Division I of Schedule III. Such reclassifications
did not have a material impact on the financial statements.
s Contingent Liabilities not provided for
Claims not acknowledged by the company as debt: NIL
Note
29.1 List of Associates, incorporated in India/outside India
a) Dakor Logistics LLP
29.2 Associate Companies engaged in the business of :
a) Dakor Logistics LLP is engaged in the business of construction of warehouses
and generate revenue from the same.
29.3 Percentage of Holding in the Associate Company
a) 33% partner in Dakor Logistics LLP
29.4 Investment in Associate Company
Carrying Amount of Investment in Consolidated as on 01.04.2025
Add : Additional Investment
Less : Share of Profit / (Loss) for the year
Total Value of Investment as on 31.03.2026
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