c) Issue of 39,99,000 Equity Shares of Rs.10 each by way of preferential allotment at a premium of Rs.30 each during the year.

d) "Rights and restrictions attached to Equity shares including restrictions on the distribution of dividends and the repayment of capital

The Company has only one class of equity shares having a par value of Rs 10 per share . Each holder of equity shares is entitled to one vote per share. The dividend, if proposed by the Board of Directors, is subject to the approval of the shareholders .

In the event of liquidation of the Company, the holders of equity shares will be entitled to receive their share in the remaining assets of the Company, after distribution of all preferential amounts, if any. The distribution will be in proportion to the number of equity shares held by the shareholders."

e) The company has neither holding company nor ulitimate holding company.

f) Shares reserved for issue under options and contracts/commitments for the sale of shares/ disinvestment, including the terms and amounts-Nil

g) For the period of five years immediately preceding the date as at which the Balance Sheet is prepared:

(A) Aggregate number and class of shares allotted as fully paid-up pursuant to contract(s) without payment being received in cash-Nil

(B) Aggregate number and class of shares allotted as fully paid-up by way of bonus shares - 60,00,000 equity shares(Issued during the FY 23-24)

(C) Aggregate number and class of shares bought back.-Nil

h) The company has not issued any security convertible into Equity /preference shares

i) Calls unpaid (showing aggregate value of calls unpaid by directors and officers)-Nil

j) Forfeited shares - Nil

k) Details of Shares held by Promoters at the end of the year

i. The Mercedes Benz Car loan amounting to Rs. 66.50 Lakhs carrying interest rate of 8.453% p.a is repayable on equated monthly basis over a period of 48 months. The loan is secured by way of hypothecation of Mercedes Benz vehicle. The outstanding as on 31st March 2025 of Rs.58.67 lakhs (includes current maturities of short term borrowings of Rs.42.68 lakhs) will be paid monthly over remaining period of 32 months.(PY Rs 64.62 lakhs includes current maturities short term borrowings ).

ii. The Rupee term loan from ICICI amounting to Rs. 300 Lakhs carrying interest rate @ Repo rate of 6.5% p.a plus spread 3.25% with reset after every 3 months is repayable on monthly basis over a period of 57 months. The outstanding as on 31st March 2025 is Rs.221.05 lakhs(includes current maturities of short term borrowings of Rs.61.64 lakhs). This loan is secured by Current assets.The loan is also personally guaranteed by director and promotor. (PY Rs. 284.21 lakhs includes current maturities short term borrowings)

iii. The Tata Nexon Car loan amounting to Rs. 11.15 Lakhs carrying interest rate of 8.15% p.a is repayable on equated monthly basis over a period of 36 months. The loan is secured by way of hypothecation of Tata Nexon vehicle. The outstanding as on 31st March 2025 of Rs.2.39 lakhs( The entire amount of Rs.2.39 lakhs grouped under current maturities of short term borrowings ) will be paid monthly over remaining period of 7 months.(PY Rs.6.23 includes current maturities short term borrowings)

iv. MG EV Car loan amounting to Rs. 18.00 Lakhs carrying interest rate of 8.50% p.a is repayable on equated monthly basis over a period of 36 months. This loan is secured by way of hypothecation of MG EV car. The outstanding as on 31st March 2025 of Rs4.95 lakhs (The entire amount of Rs.4.95 lakhs current maturities of short term borrowing of Rs.4.95 lakhs) will be paid monthly over remaining period of 9 months.(PY Rs 11.08 lakhs includes current maturities of short term borrowings)

Unsecured

v. The Rupee term loan from ICICI amounting to Rs. 54 Lakhs carrying interest rate @ Repo rate of 6.5% p.a plus spread 3.25% with reset after every 3 months is repayable on monthly basis over a period of 57 months. This loan is secured by director's property situated at Domalguda H No 1-2-385/4 SY No 197, Gagan Mahal Colony, Hyderabad. The oustanding as on 31st March 2025 of Rs.27.63 lakhs (includes current maturities of short term borrowings of Rs.15.03 lakhs) will be paid monthly over remaining period of 15 months.(PY Rs.42.70 lakhs includes current maturities of short term borrowings)

vi.The Business expansion loan from SCB Bank amounting to Rs. 75 Lakhs carrying interest rate @16% which is repayable on monthly basis over a period of 24 months. The oustanding as on 31st March 2025 of Rs.52.60 lakhs(includes current maturities of short term borrowings of Rs.38.39 lakhs ) will be paid monthly over remaining period of 16 months.

b)Intangible assets under development

The company is in the process of developing and implementing an integrated HR system to cater to their in house HR needs encompassing a gamut of processes starting from receipt of CVs to recruitment including vetting of CVs, Conducting interviews, on the job training, pay grade structuring, promotion policies, staff appraisal etc. The Softwares available in the market cater only to particular processes and accessing them has proved to be both time consuming and uneconomical.

c) In the absence of confirmation of balances from debtors, book balances have been adopted based on the managemnt representation and random sample check of transactions subsequent to 31st march 2025

30 Previous year's figures have been regrouped / reclassified whereever necessary to confirm to the current year's classification

31 Corporate Social Responsibility (CSR)

The Provisions of Section 135 of Companies Act, 2013 - Corporate Social Responsibility, are not applicable to the Company as the networth/ turnover/ net profit in the immediately preceding financial year are below the respective limits prescribed under section 135(1) of the Companies Act, 2013.

32 Details of Leasing Arrangements

The Company has entered into operating lease agreements primarily for office purposes. All the leases are cancellable in nature. An amount of Rs. 333.35 lakhs (Previous Year- Rs. 280.58 lakhs) was debited to the Statement of Profit and Loss towards lease rentals for the year.

33 Impairment of Assets

In accordance with the Accounting Standard on Impairment of Assets, (AS - 28), the management has made assessment of assets in use and considering the business prospects related thereto, no provision is considered necessary on account of impairment of assets.

34 Securities Premium Reserve

Out of total Securities premium of Rs1768.43 Lakhs,the company has setoff the share issue expenditure of Rs.354.41 lakhs relating to preferential allotment.

35 ESOP(Employee Stock Option Plan)

During the financial year , the company has granted 597000 stock options under HRH next services private limited Employee stock option plan to employees identifed as per the provisions of the scheme.

36 Additional Regulatory Information relating to Property Plant and Equipment

1. Title deeds of Immovable Property

The Company doesn't own any immovable property.

2. Revaluation of Property Plant and Equipment

During the year, the Company has not revalued any of its Plant and Equipment. The Company doesn't own any immovable property.

3. Details of Benami Property

No proceedings have been initiated or are pending against the Company for holding any benami property under the Prohibition of Benami Property Transaction Act, 1988 (formerly the Benami Transaction (Prohibition) Act, 1988 (45 of 1988)) and rules made thereunder.

37 Other Statutory Information as required under Schedule III of Companies Act 2013.

i) The Company has not granted any Loans or Advances in the nature of loans to promoters, directors, KMPs and the related parties (as defined under Companies Act, 2013,) either severally or jointly with any other person excepting as provided in Section 185(3)(a)(i)

ii) As per the information available with the Company, Company has not transacted with any companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

iii) The company has been sanctioned working capital facilities from Banks and NBFC on the basis of security of book debts and personal guarantee of directors. The quarterly returns or statements of current assets filed by the Company are generally in agreement with the books of accounts.

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

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

vi) The Company has not been declared willful defaulter by the bank. The Company has not availed any loans from financial institution or government or any government authority.

vii) 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)

b) Provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

viii) 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 the 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,

ix) The Company is neither a Holding Company nor a subsidiary company, hence the provisions relating to number of layers for investments prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017 are not applicable.