The company has only one class of equity shares with the face value of Rs. 10/-. Each shareholder is entitled to one vote per share.
In the event of the liquidation of the company shareholders of equity shares will be entitle to receive remaining assets of the company, after distrubution of all the preferrential payments, if any. The distribution will be in proportion to the equity shares held.
Pursuant to a Board resolution at the meeting of the Board of Directors of the company held on 25-02-2025 & meeting of the members of the company by passing Ordinary Resolution held on 26-02-2025, has been increased the authorised share capital of the company from existing INR 5,00,00,000/- to revised INR 24,00,00,000/- (addition INR 19,00,00,000/-).
Pursuant to Board of Directors resolution dated 20-05-2025_ have approved the issuance of Six bonus equity shares of face value Rs. 10 each for every One existing fully paid up equity
share of face value Rs. 10 each and accordingly 1,35,00,000 bonus equity shares were issued and allotted in accordance with the Section 63 of the Companies Act, 2013 on May 23, 2025.
Pursuant to a Board resolution at a meeting of Board of Directors of the company held on 20th June, 2025 have approved offer, issue and allocation of equity shares by fresh issue of equity shares of 56,54,400 shares of face value Rs. 10 and accordingly 56,54,400 shares were issued and alloted on 29 December, 2025.
During the financial year 2024-25, the Company subdivided its equity shares having a face value of ?100 each into equity shares having a face value of ?10 each. Consequently, the existing 2,25,000 equity shares of ?100 each were subdivided into 22,50,000 equity shares of ?10 each, resulting in an increase of 20,25,000 equity shares without any change in the aggregate paid-up share capital of the Company.
(ii) Rights, preferences and restrictions attached to shares
Equity Shares: The Company has one class of equity shares. Each shareholder is eligible for one vote per share held. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General
Meeting, except in case of interim dividend. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amounts, in proportion to their shareholding.
Pursuant to Board of Directors resolution dated 20-05-2025_ have approved the issuance of Six bonus equity shares of face value Rs. 10 each for every One existing fully paid up equity share of face value Rs. 10 each and accordingly 1,35,00,000 bonus equity shares were issued and allotted in accordance with the Section 63 of the Companies Act, 2013 on May 23, 2025.
Pursuant to a Board resolution at a meeting of Board of Directors of the company held on 20th June, 2025 have approved offer, issue and allocation of equity
shares by fresh issue of equity shares of 56,54,400 shares of face value Rs. 10 and accordingly 56,54,400 were issued and alloted on 29 December, 2025.
During the financial year 2024-25, the Company subdivided its equity shares having a face value of ?100 each into equity shares having a face value of ?10 each. Consequently, the existing 2,25,000 equity shares of ?100 each were subdivided into 22,50,000 equity shares of ?10 each, resulting in an increase of 20,25,000 equity shares without any change in the aggregate paid-up share capital of the Company.
Reasons for Variances
• Current Ratio ( 163.60%): Improved significantly due to an increase in current assets combined with a substantial reduction in current liabilities
• Debt-Equity Ratio (-91.00%): Decreased sharply as total debts were significantly reduced while shareholder's equity experienced massive growth
• Return on Equity Ratio (-48.48%): Declined because the shareholder's equity base grew much faster than the net profit, leading to dilution
• Trade Payables Turnover Ratio (-29.83%): Declined due to a reduction in total purchases occurring alongside an increase in average trade payable
• Net Capital Turnover Ratio (-122.53%): Shifted from negative to positive because closing working capital turned positive, with current assets now exceeding current liabilities
• Net Profit Ratio ( 33.15%): Increased because the growth in net profit outpaced the growth in total turnover
Company is not a investment company and also does not hold any investment in other company. So the details as required to be provided are not applicable to the company.
49. Declaration of Undisclosed Income in Tax Assessments
The Company does not have any transaction which are not recorded in the books of accounts that have been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961.
50. Relationship with Struck off Companies
The company does not have any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 2013.
51. Registration of Charge
The company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.
52. Scheme of Arrangements
There is no Scheme of Arrangements approved
Reason for shortfall
Due to lack of proper local sources of implementation of projects. The Company could not spend eligible CSR amount during the year.
The shortfall is on account of ongoing project. Nature of CSR activities
Safeguarding environmental sustainability and ecological balance Promoting Education.
Any other program, which the Board shall deem fit. Notes - CSR Expenditure
The unspent amount of ?27.14 lakhs, determined based on profits in accordance with Section 135 of the Companies Act, 2013, was subsequently transferred to the 'Unspent CSR Account' on 29-Apr-2026, within the statutory time limit.
40. Subsequent Events
Where events occurring after the Balance Sheet date provide evidence of conditions that existed at the end of the reporting period, the impact of such events is adjusted within the financial statements. Otherwise, events after the Balance Sheet date of material size or nature are only disclosed. Hence, no events occurred after the balance sheet date.
41. Regrouping/Reclassification
Further, there has been regrouping of comparative amounts for certain which is not having material impact on the company's prior period financial statements. All the amounts in financial Statements are rounded off the nearest to Lakhs unless and untill reported specifically
42. Revaluation of Property, Plant and Equipments
Company has not revalued its Property, Plant and Equipment, and other assets of the company. So the details as required to be provided are not applicable to the company.
43. Utilisation of Borrowed funds and share premium:
Utilisation of Borrowed funds and share
premium:
(a) Company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other person(s) or entity(ies), including foreign entities (Intermediaries). So the details as required to be be provided are not applicable to the company
(b) 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). So the details as required to be provided are not applicable to the company
44. Intangible Asset under development
As there were no Intangible Asset under development during the reporting period, hence Intangible assets under development ageing Schedule as regard to projects in progress and projects temporarily suspended has not been given. In addition to that completion schedule not applicable hence not given.
45. Details of Benami Properties held in the name of company
Company does not hold any any Benami Property as defined under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made there under.
46. Disclosure in Case of Wilful Defaulter
The Company has not been declared as willful defaulter by any bank or financial institution (as defined under the Companies Act, 2013) or consortium thereof or other lender in accordance with the guidelines on willful defaulters issued by the Reserve Bank of India.
47. Disclosure in Case of Trading and Investment in Crypto or Virtual Currency
The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.
48. Compliance with number of layers of companies by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013.
53. Title deed of immovable property not held in the name of company
The company holds all the title deeds of immovable property in its name.
54. Capital Work-in-Progress Ageing Schedule
As there is no Capital-work-in progress as on balance sheet dates, disclosure reporting with respect to ageing of the same is not applicable during the periods under consideration.
55. Trade Receivables, Trade Payables:
Balances of Trade Receivables, Trade Payables, Borrowings, Loans & Advances and Deposits are subject to confirmation.
56. Audit Trails and Backup of Books and papers:
The company has used accounting software for maintaining its books of accounts for the financial period ended March 31, 2026 which has a feature of recording audit trail (Edit Log) facility. The company has operated the said facility.
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